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All Journal Ilomata International Journal of Tax and Accounting Bhinneka Multidisiplin Journal
Widiarto, Indra
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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PERENCANAAN SISTEM PENYALUR PETIR PADA GEDUNG - A UNIVERSITAS MPU TANTULAR CIPINANG Widiarto, Indra; Sinambela, Pahala; Sinambela, Rismen
Bhinneka Multidisiplin Journal Vol. 1 No. 2 (2024): Bhinneka Multidisiplin Journal
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/bmj.v1i2.10

Abstract

Mpu Tantular University is one of the leading Universities in Indonesia and has three buildings to support learing/teaching activities. Bulding-A Mpu Tantular University has 8 floors. As a vital place and has a potential for lightning strikes, because it is classified as a building with a risk of lightning strikes, Building-A need to be calculated and planned for an external lightning conductor, so that the electronic equipment inside is safe if there is a lightning strike. In determining whether or not a lightning protectionsystem is necessary, a comparative study should be carried out using the reference to the Indonesian National Standart SNI 03-7015-2004 concerning Lightning Protetion System in Buildings. The design of this lightning protection system uses the Rolling Sphere method on the Air Termination System and Multiple Rod on Earthing Termination System, so that the condition of Building-A is safe and in accordance with applicable regulation in building planing
Moderation of Foreign Ownership on the Relationship between Determinants and the Principle of Prudence in the Banking Sector Herawaty, Vinola; Daeli, Florus; Widiarto, Indra
Ilomata International Journal of Tax and Accounting Vol. 7 No. 2 (2026): April 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i2.2158

Abstract

This study aims to analyze the influence of financial distress, leverage, profitability, and firm size on the implementation of the prudence principle (accounting prudence) in the Indonesian banking sector, with foreign ownership as a moderating variable. Although prudence is crucial for banking stability, the current literature still shows inconsistent findings and limited evidence regarding the moderating role of global governance, which is a major gap in this study. The data analysis in this study was performed using SPSS software using a multiple linear regression approach. This model examines the influence of fundamental factors on the principle of prudence in the banking sector, using foreign ownership as a moderating variable to improve the accuracy of the empirical estimation results for a total of 129 data observations. Conversely, profitability had a significant negative effect, reflecting managers' tendency to be optimistic when financial performance improves to maintain market reputation. The unique contribution of this study lies in the finding that foreign ownership significantly attenuates the negative effect of profitability on prudence, demonstrating its role as an external monitoring mechanism in reducing managerial optimism bias. However, foreign ownership was not found to moderate the effects of financial distress or leverage. This study enriches the literature on agency theory in the context of emerging markets and offers practical implications for regulators to integrate foreign ownership structures as a supervisory instrument to enhance transparency and more robust banking risk management
Co-Authors Daeli, Florus Rismen Sinambela Sinambela, Pahala Vinola Herawaty