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Studi Akuntansi dan Keuangan Indonesia (SAKI)
Published by Prasetiya Mulya Publishing
ISSN : -     EISSN : 26546221     DOI : 10.21632/saki
Core Subject : Economy,
Economics, Econometrics & Finance
SAKI aims to publish articles in the field of accounting and finance that provide a significant contribution to the development of accounting practices and the accounting profession in Indonesia and the Asian region. SAKI provides insights into the field of accounting and finance for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and the accounting professions.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 82 Documents
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Pengaruh Penerapan Tata Kelola Perusahaan terhadap Profitabilitas Perbankan di Indonesia Renaldi Putra; Yoselin Klen Elia Zakaria; Athalia Ariati Hidayat; Yang Elvi Adelina
Studi Akuntansi dan Keuangan Indonesia Vol 2 No 1 (2019): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.2.1.98-123

Abstract

This research aims to analyze the impact of corporate governance implementation on profitability of bank in Indonesia. This research measured corporate governance with the score of ASEAN CG Scorecard index and TARIF index, while profitability was measured with ROA, ROE, and NIM ratio. Purposive sampling method was used and managed to gather twenty five samples of listed bank companies from 2011 to 2017. This research compared corporate governance principal of OECD and TARIF within ASEAN CG Scorecard. The result of this research concludes that the implementation of corporate governance does not have significant influence to company’s profitability. That is allegedly due to the lack of corporate governance implementation level based on ASEAN CG Scorecard. Banks tend to follow minimum standard of corporate governance by Financial Services Authority of Indonesia that only covered a small part of ASEAN CG Scorecard. The result indicates the need of more detail corporate governance measurement tool that is able to separate mandatory and voluntary disclosure.
Peran Mekanisme Corporate Governance dalam Memitigasi Agency Costs Stephen Prabawa Haryanto; Johan Yanto
Studi Akuntansi dan Keuangan Indonesia Vol 1 No 2 (2018): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.1.2.204-221

Abstract

The purpose of this research is to evaluate the impact of ownership concentration, board of commissioner size, proportion of independent commissioner and audit committee size on agency costs in Indonesia. The sample used in this study consists of 263 nonfinancial firms listed in Indonesian Stock Exchange during the period of 2010 – 2014. According to this finding, the best mechanism to mitigate agency costs proxied by asset turnover ratio is audit committee size. As the number of audit committees increased, the asset turnover ratio will also increase thus indicating that management is efficiently using the company’s assets. When proxied by selling, general and administrative expense, ownership concentration, which measured by the percentage of shares held by majority become the better mechanism. It denotes that having an ownership concentration in a company could minimize agency costs as majority has power to control management. Keywords: agency cost, board of commissioner size, ownership concentration, proportion of independent commissioner, audit committee size https://doi.org/10.21632/saki.1.2.204-221
Pengaruh Altman Z-Score Terhadap Realized Return Perusahaan Terbuka di Indonesia Andre Reinaldi; Devia Alvionita; Vebby Tjakranegara; Yane Chandera; Rathria Arrina Rachman
Studi Akuntansi dan Keuangan Indonesia Vol 2 No 2 (2019): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.2.2.251-276

Abstract

This study aims to examine whether there is a relationship between Altman Z-Score (financial distress predictor) and realized return on company’s stock, and how much the influence of Altman Z-Score on the realized stock returns. One way to find out the company's financial condition is using the Altman Z"-score Modification method (Altman, 2002) which is applied in this research. The sample in this study is public companies that are listed on the Indonesia Stock Exchange during the period 2013-2017. This study finds that the company's Altman Z-Score has a positive effect on the realized stock market returns, which means that when a company approaches the condition of is getting closer to financial distress, the realized return on its shares is lower. This study is in line with previous research by Campbell et al. (2008), Dichev (1998), and Griffin and Lemmon (2002). This research is useful for investors for determining their investment strategy and for companies’ management for monitoring and maintaining the company's good financial condition. Keywords: Altman Z-Score, financial distress, stock market return, Indonesia https://doi.org/10.21632/saki.2.2.251-276
Hubungan Perubahan Dividen Dengan Perubahan Laba Perusahaan Terdaftar Di Bei Rendy Johan Gultom
Studi Akuntansi dan Keuangan Indonesia Vol 1 No 1 (2018): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.1.1.72-93

Abstract

This research aims to analyze the relation between dividend changes with earnings changes of the employee listed on Indonesia Stock Exchange (BEI) also to determine whether the dividend changes could predict the earnings changes. This study conducts two tests with two different research periods: during 2004 – 2006 and 2006 – 2008. The result of the research proves that dividend changes has a relationship with company’s earnings changes in the future. From the test with two different research periods, shows that there is a negative correlation between dividend changes with earnings changes a year after dividend changes. This research also finds that dividend changes could predict earnings changes one year after dividend changes. Keywords: dividend changes, earnings changes, Indonesia Stock Exchange (BEI) https://doi.org/10.21632/saki.1.1.72-93
Analisis Pengaruh Struktur Modal Terhadap Praktik Manajemen Laba ines devina; Sandy Harianto; Johan Yanto
Studi Akuntansi dan Keuangan Indonesia Vol 2 No 1 (2019): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.2.1.124-148

Abstract

The research objective is to analyze the influence of capital structure on earnings management practices. The research using multiple regressions examined 192 non-financial companies listed on Indonesia Stock Exchange from 2005 to 2014 period. The proxies of capital structure are debt-to-equity ratio and debt-to-asset ratio, while earnings management calculated through discretionary accruals from Jones, Modified Jones, cross-sectional industrial models. The results showed that there is a negative significant influence from firm’s capital structure to earnings management (α <0.05). This indicates that higher use of debt would increase the difficulties of debt covenant performance requirements; hence it increases the degree of control over the company, leaving less opportunity for earnings management.
Pengaruh Besaran Initial Return terhadap Performa Jangka Panjang Saham Perusahaan Gavin Adrian; Michael Adityakrisna Rahardja; Aulia Nurul Huda
Studi Akuntansi dan Keuangan Indonesia Vol 2 No 1 (2019): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.2.1.1-26

Abstract

This research attempts to find relationship between initial return when IPOs with long term performance of company’s stock with buy and hold return as the indicator at Indonesian Stock Exchange. Previous researches argue that positive initial return occurs due to market overreaction and companies taking windows of opportunity and this is also the cause of poor long-term performance. Using cross-sectional regression method, this research finds a significant negative relationship between initial return with three years buy and hold return. This finding is in line with previous researches in various markets that state market overreaction as a cause of positive initial return and therefore the price shaped on the first trading day is too high. This “wrong” price would be adjusted as time goes on. This research also finds that it needs 3 years for the price to be corrected, indicated by the non-significant coefficient of initial return when being regressed to buy and hold return for 1 year and 2 years.
Analisis Intention Mahasiswa Memilih Program Studi Akuntansi Menggunakan Theory of Plan Behavioral Christopher Ryan Julian; Nathania Nathania; Golrida Karyawati P; Siti Farhana
Studi Akuntansi dan Keuangan Indonesia Vol 2 No 2 (2019): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1220.182 KB) | DOI: 10.21632/saki.2.2.277-298

Abstract

This study aims to analyze student intentions in choosing an accounting major using Theory of Plan Behavior (TPB). TPB is used to determine whether the decision to take education in an accounting study program is a momentary decision or is the result of the behavior of the plan. This study is important given the issues regarding the industrial revolution 4.0. currently it is feared that it threatens the existence of accounting study programs in Indonesia. This study conducted a survey of 10 college majoring in accounting students in Greater Jakarta in Indonesia. Regression models are used to analyze the influence of attitudes, subjective norms and behavioral control in determining intentions to choose an accounting major. The results showed that the decision to choose an accounting major was based on intentions generated from the plan behaviour. The analysis also found that students with a science education background also chose accounting majors. The results of this study are expected to provide confidence to institutions that hold accounting study programs in carrying out their programs and adapt to changes caused by the industrial revolution 4.0. Keywords: Attitude, behavioral control, intention, Theory of Planned Behaviour (TPB), subjective norm https://doi.org/10.21632/saki.2.2.277-298
The Determinants and Consequences of Tax Avoidance in Indonesia: The Effects of Top Management Characteristics and Capital Structure Stevanus Pangestu; Irenius Dwinanto Bimo
Studi Akuntansi dan Keuangan Indonesia Vol 1 No 2 (2018): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (715.898 KB) | DOI: 10.21632/saki.1.2.94-109

Abstract

Tax avoidance is the lawful minimization of income tax by employing legal methods. This study aims to assess the effects of top management characteristics and capital structure on tax avoidance, measured with Effective Tax Rate (ETR). Our panel data comprise public manufacturing corporations, observed from 2010-2015 (n= 452). Based on our panel analysis using random effects model on EView, we find that tax avoidance: (i) is negatively influenced by independent directors (ii) is positively affected by foreign directors; (iii) is influenced by capital structure, measured with firm leverage, and (iv) positively affects current profitability, measured with Return on Equity. Meanwhile, the influence of female directors are found to be nonexistent. We also offer empirical evidence that board of directors’ characteristics influence tax avoidance through financing decisions. The findings of this study suggest that firm capital structure determination is motivated by the intention to avoid taxes. Keywords: board characteristics, capital, structure, leverage, profitability, tax avoidance https://doi.org/10.21632/saki.1.2.94-109
Pengaruh Kepemilikan Pemerintah terhadap Kinerja Perusahaan Badan Usaha Milik Negara yang Terdaftar di BEI Jessica Angela; Marcelia Jessica; Rinaningsih Rinaningsih; Luciana Haryono
Studi Akuntansi dan Keuangan Indonesia Vol 2 No 2 (2019): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (452.698 KB) | DOI: 10.21632/saki.2.2.203-223

Abstract

This study aims in analyzing the linear relationship between government ownership and company performance in open non-financial State-Owned Enterprises in Indonesia in 2009-2018. The independent variable in this study uses the percentage of government ownership and the dependent variable used are company performance with proxy profitability (Return on Assets, Return on Equity, Return on Sales) and market performance (Tobin’s Q). The independent variable and the dependent variable in the study are supported by two control variables, namely the size of the company and the growth rate of Gross Domestic Product (GDP). The samples used in this study were 152 observation data with panel data to prove the relationship between government ownership and company performance using Stata version 13. The results in the study of the relationship between government ownership and company performance as measured by ROA, ROE, ROS proved to be significantly negative, while Tobin's Q is not related. These results support previous studies, namely Jia et al. (2005), Marciano (2008) in Wiranata and Nugrahanti (2013), Xu and Wang (1999), and Qi, et al. (2000). A significant negative relationship between government ownership and company performance indicates that the government's ability is still not optimal in overseeing the company's operational activities and the objectives of the State-Owned Enterprises focusing on the welfare of a group or the company itself. Keywords: agency conflict, government ownership, company performance, market performance, profitability https://doi.org/10.21632/saki.2.2.203-223
Analisis Pengaruh Kepemilikan Institusional dan Kepemilikan Manajerial Terhadap Kinerja dan Nilai Perusahaan Danies Rifky Akbar Darmawan Putra
Studi Akuntansi dan Keuangan Indonesia Vol 1 No 1 (2018): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (789.15 KB) | DOI: 10.21632/saki.1.1.1-24

Abstract

Conflict of interest between shareholders and management can trigger the increase of cost production of the company and give an effect on the performance and value of the company. The purpose of this study is to examine the effect between ownership structures, the institutional and managerial ownership on the performance and the value of companies. Based on the sample of 193 non-financial companies listed in Indonesia’s Stocks Exchange for the period 2004 to 2015 by using purposive sampling method, institutional ownership gives a positive effect on the performance and value of the companies, while managerial ownership gives a negative effect on the performance as well as the value of the companies. Keywords: Institutional Ownership, Managerial Ownership, Company Performance, Company Value https://doi.org/10.21632/saki.1.1.1-24

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