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All Journal Jurnal Pendidikan Ekonomi Undiksha Business Accounting Review Jurnal Abdimas Sangkabira Jurnal Akuntansi dan Keuangan International Journal of Organizational Behavior and Policy
SANY
Universitas Kristen Petra
Economics, Econometrics & Finance Education Social Sciences

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Faktor Yang Mempengaruhi Career Plan Mahasiswa Akuntansi Kota Surabaya Albert Theodorus; Christian Christian; Sany Sany
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This research was conducted to study the career plan of accounting student after graduating from university. The purpose of this study was to determine whether intrinsic factors, job-related considerations, career exposure and the influence of third person can influence accounting students' career plans. The study used a survey approach, where data consisted of 343 accounting students from five different universities in Surabaya, both private and public. Data were collected using questionnaires and were analysed using purposive sampling methods. The 343 respondents consisted of accounting students from Petra Christian University (163 respondents), Surabaya University (63 respondents), Ciputra University (46 respondents), Widya Mandala University (58 respondents), and Airlangga University (13 respondents). Data were analysed using SPSS software application. The results of this study show that job-related considerations, career exposure and the influence of third parties have a significant effect on the career plans of accounting students, whileintrinsic factors have a less significant effect on the career plans of accounting students.
Faktor Yang Mempengaruhi Kepuasan Pembelajaran Mahasiswa Selama Masa Pandemi Covid-19 Pada Mahasiswa Jurusan Akuntansi Di Universitas Kristen Petra Olivia Yuriko Sudarjo; Sany Sany
Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review
Publisher : Business Accounting Review

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The purpose of this research is to find the effect of internet facility, platform, learner-learner interaction and learner-instructor interaction on student satisfaction. This research uses a quantitative method by distributing questionnaires through Google Form and using a Likert scale. The research sample consisted of 179 students from the Departement of Business Accounting, Tax Accounting and International Business Accounting (class of 2017-2021). This research was processed using SPSS software by testing the validity, reliability, t test and coefficient of determination test. The results of this research are internet facilities and learner-instructor interaction have a significant positive effect on student satisfaction during online learning, while the platform and learner-learner interaction have an insignificant positive effect on student satisfaction during online learning.
Pengaruh Karakteristik Komite Audit dan Audit Tenure terhadap Financial Restatement Jessica Octavia; Sany Sany
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
Publisher : Business Accounting Review

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This study aims to investigate the impact of audit committee characteristics (audit committee size, audit committee independence, and audit committee expertise) and audit tenure on the likelihood of financial restatements. The independent variables in this study are audit committee size (ACS) and audit tenure (AT) that were measured nominally, audit committee independence (ACI), and audit committee expertise (ACE) measured by ratio scale. The dependent variable in this study is financial restatement (FR) that measured by a dummy variable. The samples used were selected by the purposive sampling method. The samples were 70 financial companies that were listed on the Indonesia Stock Exchange (IDX) for 5years period (2016-2020). The data were collected from financial reports, annual reports, and Bloomberg. The analysis technique used was logistic regression analysis. The test showed that audit committee size and audit committee independence have no significant effect on the likelihood of financial restatement while the audit committee expertise andaudit tenure have a significant effect on the likelihood of financial restatement.
Pengaruh Asimetri Informasi, Female Director, Board Independence Terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020 Amelia Dwi Wirantika; Dieanya Ramadhanty Surya Pradita; Sany Sany
Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review
Publisher : Business Accounting Review

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This study aims to obtain evidence regarding the effect of information asymmetry, female director, and board independence on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Earnings management, information asymmetry, female director and board independence are measured by a ratio scale. The control variables used are leverage and firm size. The sample used is 60 manufacturing sector companies that have been listed on the IDX in the 2016-2020 period. This research uses GRETL software in data processing using multiple linear regression method. Based on the results of the study, it shows that information asymmetry, female director and board independence have no effect on earnings management.
Pengaruh Ownership Structure Terhadap Firm Value Pada Perusahaan Manufaktur yang Terdaftar di Bei Kevin Lesmana; Sany Sany
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
Publisher : Business Accounting Review

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his study aims to analyze the effect of ownership structure on firm value in ManufacturingCompanies Listed on the IDX. This study uses data from 2016-2020, and the analysis technique usedis multiple linear regression of panel data using Gretl software. The results showed that familyownership had a significant positive effect on firm value, institutional ownership had no effect onfirm value, and government ownership had a significant positive effect on firm value. This studyuses the control variables leverage, firm size and profitability, the results of the control variablesindicate that leverage and firm size had no effect on firm value and profitability affect firm value inManufacturing Companies Listed on the IDX.
PENGARUH KARAKTERISTIK DEWAN DIREKSI DAN KOMISARIS TERHADAP FINANCIAL RESTATEMENT I Dewa Ardana; Sany Sany
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Financial restatements represent a serious failure in financial reporting, and cansignificantly affect many organizations, institutions, investors, markets and regulators.This study aims to analyze the effect of board and commissioner analysis on financialrestatements. The population in this study are financial sector companies listed on theIDX from 2016-2020. With a total of 76 companies (www.idx.co.id). The data analysistechnique that will be used uses a quantitative approach by performing logistic regressionanalysis to see the effect of the independent variables on the variables. The results showthat Hypothesis H1 is accepted, where board size has an effect on financial restatements.Hypothesis H2 is accepted, where board independence has a negative effect on financialrestatements. Hypothesis H3 is rejected, where women on board have no effect onfinancial restatements.
Pengaruh Karakteristik Komite Audit dan Kualitas Audit terhadap Penyajian Kembali Laporan Keuangan Steven Lois; Hansen Suardi; Sany Sany
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study's objective is to look at the impact of audit committee characteristics and thesize of the audit firm on the restatement of financial statements of financial sector companies listedon the Indonesia Stock Exchange for the period of 2016 to 2020. Measurement of audit committeecharacteristics is proxied by indicators of audit committee independence, audit committee size,number of audit committee meetings, audit committee expertise, and size of audit firm. This studyuses firm size and firm performance as control variabels. Meanwhile, the restatement of financialstatements is measured using a dummy variabel, where "1" if the company makes a restatementand "0" if not. The sample consists of 77 restatement firms and 77 control firms. There are 8 outliersamong the 77 restatement firms, therefore once the outliers are removed, the total final samplestudied is 138 observations (69 restatement firms and 69 non-restatement firms). Data wereanalyzed by logistic regression using SPSS software. According to the findings of this study, thesize of the audit committee had a negative effect on the restatement of financial statements, whilethe independence of the audit committee, the number of audit committee meetings, the expertiseof the audit committee, and the size of the audit firm did not have a negative effect on therestatement of the financial statements.
Working Capital Management and Leverage to Profitability: Case of Manufacturing Firms in Indonesia Sany Sany; Andrew Winata; Teresa Veline Yasin
International Journal of Organizational Behavior and Policy Vol 2 No 1 (2023): JANUARY 2023
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.2.1.55-66

Abstract

This study aims to investigate whether Working Capital Management (WCM) and leverage affect firm profitability. Data concern was gathered from Bloomberg database terminal. Sample is manufacturing companies listed in Indonesian Stock Exchange (IDX) over the period of 2014 – 2020, which already established for some time. WCM is measured by using Cash Conversion Cycle (CCC), profitability is proxied with ROA while leverage is proxied by Debt-to-Equity. We find that the length of CCC days does not affect profitability, while the higher proportion of debt to equity will reduce profitability, on the other hand, the higher sales growth will enhance better firms’ profitability performance. Our findings contribute to understanding of the relationship of CCC and leverage on profitability in emerging markets.
Liquidity and Profitability of Retail Companies: Evidence from Indonesia Sany Sany; Natanael Yonatan
International Journal of Organizational Behavior and Policy Vol 2 No 2 (2023): JULY 2023
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.2.2.77-86

Abstract

This study aims to examine effect of liquidity on profitability of publicly listed retail companies on the Indonesian Stock Exchange (IDX). This study uses firm size and Working Capital Management (WCM) efficiency as control variables. The sample in this study consisted of 15 publicly listed retail companies in the period of 2014-2019. All variables are measured by a ratio scale. Profitability is proxied by return on assets. Data was analyzed with panel data regression using a fixed effect model. This study shows that liquidity has a positive and significant effect on profitability when measured using the current ratio. In addition, company size has a significant positive effect on profitability. A higher composition of current assets to current liability improves profitability. On the other hand, Cash Conversion Cycle (CCC) as a proxy of WCM efficiency has a significant negative correlation with profitability. This research findings contribute to understanding of the impact of liquidity, firm size and CCC on profitability in retail industry.
Tax Service Quality and Digital Tax Implementation for MSME Tax Compliance in Surabaya Adhityawati Kusumawardhani; Felix Kristanto Gunawan; Sany Sany; Elisa Tjondro; Tonny Stephanus Eoh
International Journal of Organizational Behavior and Policy Vol 3 No 1 (2024): JANUARY 2024
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.3.1.53-62

Abstract

This study aims to determine the effect of e-Registration, e-Filing, e-Billing, and Tax Service Quality for MSME (Micro, Small, and Medium Enterprises) Tax Compliance in Surabaya. This study uses multiple linear regression model with a total sample of 150 MSMEs in Surabaya. The results obtained are e-Registration, e-Filing, e-Billing, and tax service quality have a positive effect on tax compliance. This is because taxpayers find it easy to report their taxes with the e-system and also feel good service from tax officials. The findings in this study result in tax compliance with the application of e-Registration, e-Filing, e-Billing, and tax service quality due to the fact that taxpayers are more assisted by system changes in tax reporting. Conversely, this study supports attribution theory which explains that taxpayers can be influenced by their social environment in acting and behaving.
Co-Authors Adhityawati Kusumawardhani ALAN DARMASAPUTRA Albert Theodorus Alim, Cathrine Cecilia Amelia Dwi Wirantika Andrew Winata Angelica, Yohana Caroline Novica Christian Christian Cynthia Valentina Dieanya Ramadhanty Surya Pradita Elisa Tjondro Felix Kristanto Gunawan Hansen Suardi I Dewa Ardana Jessica Octavia Kevin Lesmana Natanael Yonatan Niko, Ferdinand Olivia Yuriko Sudarjo Retnaningtyas Widuri Saarce Elsye Hatane Steven Lois Sudarjo, Olivia Yuriko Teresa Veline Yasin Tonny Stephanus Eoh Veronica, Angelina Widyadhana, Mosses Aryadhewa