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Business Accounting Review
Published by Universitas Kristen Petra Surabaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 788 Documents
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Peran Moderasi Kondisi Leverage terhadap Hubungan Kompensasi CEO dengan Manajemen Laba: Studi pada perusahaan Manufaktur yang terdaftar di BEI Elizabeth Jessica; Vania Nanda Djaja; Yulius Jogi Christiawan
Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The connection between CEO compensation and earnings management has long become the object of research, ever since a study by Healy in 1985. Generally, the study on earnings management would use agency theory. Still, this study applies prospect theory which serves to explain the behavior of people or organizations when making decisions in a high-risk, uncertain situation. An organization suffering from loss will attempt to take risk, while an organization enjoying a gain will be averse to risk. A company with high leverage is in an unfavorable position compared to one with low leverage. Leverage describes a company’s debt situation. The more debt there is, the more obligations the company must fulfill, such as profit numbers. It is then presumed to be the cause for CEO to start managing earnings. This study aimed to prove if leverage condition also influences the relation between CEO compensation and earnings management.The study was done on 176 manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2019 and 2020. The data analysis technique utilized panel data regression with the program Gretl. This study prove that the more compensation a CEO receives, the less inclined they are to do earnings management. However, in companies with high leverage, this correlation weakens, meaning CEOs would be more willing to manage earnings. The results of this study are expected to help shareholders in deciding CEO compensation when in a high-leverage condition.
Pengaruh Penerapan Peraturan Otoritas Jasa Keuangan Nomor 55 /Pojk.04/2015 Terhadap Tindakan Manajemen Laba Krisna Irawan; Yulius Jogi Christiawan
Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aims to determine the relationship between the level of application of Financial Services Authority Regulations Number 55/POJK.04/2015, leverage, company size, and company growth on earnings management actions in all companies listed on the Indonesia Stock Exchange (IDX). The sample used in this study was 231 companies from 2013 to 2018. The amount data from this study was 1386 firm-years. The analytical echnique used in this study was panel data regression using Gretl application software (Gnu Regression, Econometrics, and Time-Series Library) with the selected estimation model is weighted least square model.The results of the study reveal that the higher the application of Financial Services Authority Regulations Number 55/POJK.04/2015, leverage, and company growth, the higher the earnings management actions, while the higher the firm size, the lower the earnings management actions.
The Effect of Corporate Action on Financial Performance in Transportation Sector Yenny Hutomo; Juniarti Juniarti
Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review
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Abstract

There is many previous research that analyzed market responses towards mergers & acquisitions. However, there are limited research has been conducted in the transportation sector in ASEAN. This research investigates the effect of corporate action on investor response to transportation sector companies in ASEAN. Investor response was measured by cumulative abnormal returns (CAR), while corporate action we use a dummy variable to separate companies that perform M&A corporate action and those that did not perform M&A corporate action. Control variables used in this study including firm size, firm age, and firm leverage. The number of samples in this study was 192 companies in the transportation sector in ASEAN during the 2015-2020 period. The results showed that the independent variable corporate action had a negative effect on investor response. While the control variables firm size, firm age, and firm leverage had no significant effect on investor response.
Pengaruh Profitabilitas dan Reputasi Perusahaan terhadap Intellectual Capital Disclosure pada Industri Pariwisata di Indonesia Ang Kezia Christabel; Daniella Britney; Saarce Elsye Hatane
Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review
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This research aims to confirm the factors that can affect Intellectual Capital Disclosure(ICD) in tourism companies in Indonesia. This research uses 130 annual reports for the period yearfrom 2015 to 2019 from 26 companies listed on the Indonesia Stock Exchange (IDX) as researchsamples. The variables used in this research are ICD, firm profitability, firm reputation, firm size,and financial leverage. The measurement of ICD is done by using the content analysis method andthe research hypothesis is tested using panel data regression model. This research found that theHuman Capital Disclosure (HCD) component was the most disclosed component. In addition, thisstudy also finds that the company's profitability does not have a significant effect on the ICD, andthe company's reputation has a significant negative effect on the ICD. Meanwhile, the firm size andfinancial leverage have a significant positive effect on the ICD.
Pengaruh Intellectual Capital Disclosure Terhadap Profitabilitas Perusahaan Sektor Pariwisata Dan Perhotelan Di Indonesia Naomi Lamiki; Victoria Stephanie; Saarce Elsye Hatane
Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review
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Abstract

This study aims to determine the effect of intellectual capital disclosure, company size, and Debtto Asset Ratio (DAR) on Return on Assets (ROA) in tourism and hospitality companies in Indonesia.The sample used in the study consisted of 31 tourism and hospitality companies listed on the IndonesiaStock Exchange (IDX) with a 5-year observation year spanning 2015 to 2019. Data processing uses Gretlsoftware. This study used a panel data regression analysis method. There are 3 independent variablesin this study with 1 dependent variable. The independent variables in this study are Intellectual CapitalDisclosure, Company Size, Debt to Asset Ratio. Dependent variable in this study is ROA. ICD ismeasured using the average result of three components of intellectual capital, namely human capital,structural capital, and relational capital. There are three hypotheses tested in this study. The results ofthe study found that intellectual capital disclosure had a significant positive effect on ROA. DAR has asignificant negative effect on ROA. Company size does not have a significant effect on ROA.
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
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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 Merger dan Akuisisi terhadap Acquirer Firm’s Financial Performance Yosephine Kurnia Anggita; Juniarti Juniarti; Angeline Angeline
Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review
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The increase of merger and acquisition activities are enhancing the development of technology sectors significantly. Previous literature regarding the impacts of mergers and acquisitions on firm's financial performance has contradictory results between the positive and negative impacts. Therefore, this study aims to search the impact of mergers and acquisitions on acquirer firm's financial performance. The technology sector is chosen in this study as studies regarding financial performance in this sector are few. In this study, the acquirer firm's financial performance is measured using Return on Asset (ROA). The data used in this study is companies' data from the technology sector that have merger and acquisition transactions from 2014 through 2018. To be included as a sample, the company must be registered as a public company and have a headquarter in Asia. Ordinary Least Square (OLS) is used as the data analyzing method used in this study. The findings suggest that mergers and acquisitions have a positive and statistically significant impact on acquirer firm’s financial performance. The control variables in this study, which are firm age and leverage, are shown to have a negative and significant effect on acquirer firm’s financial performance. Whilst firm size is shown to have a positive effect but the effect is not statistically significant. Due to restrictions in accessing internal company's data, this study could only be conducted on public companies. This study contributes to previous literature by adding new empirical evidence regarding the impact of merger and acquisition on firm’s financial performance in the technology sector.
Analisa Pengaruh Corporate Social Responsibility terhadap Produktivitas Karyawan pada Perusahaan Sektor NonKeuangan di Indonesia Jennifer Eugene Chandra; Natasha Priscilla Yulianto; Saarce Elsye Hatane
Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review
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Abstract

The aim of this research is to investigate the effect of Corporate Social Responsibility on employee productivity measured by the ratio of the cost of employees to sales revenue. The hypothesis of this study was tested using a panel data regression model using Gretl application.This study thoroughly analyses 65 Indonesian non-banks and financial sectors listed on IDX that have ESG scores from 2015 to 2019. The empirical data for this paper is drawn from 325 observations by using CSR as the independent variable and the employee performance as the dependent variable. The results show that CSR is favourable for employee costs. The higher level of CSR disclosure, the lower the cost of employees used to produce sales revenue. 
Efek Mediasi Financial Distress Dalam Hubungan Antara Profitabilitas dan Likuiditas Terhadap Firm Value (Studi Pada Perusahaan Manufaktur di Indonesia) Melinda Dewi; Gabriella Foanto; Yulius Jogi Christiawan
Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review
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Good company conditions will attract investors to invest, profitability and liquidity are important things in investor assessment. The higher profitability and liquidity value will reduce the possibility of a company to be in financial distress. This research aims to examine the mediating effect of Financial Distress in the relationship between Profitability and Liquidity to Firm Value. The study was conducted on 170 manufacturing companies listed on the IDX for the year 2016-2020. The data were analyzed using Partial Least Square (PLS) statistical analysis. The results show that there is perfect mediation in the relationship between Profitability and Firm Value through financial distress, as well as Liquidity as the independent variable. The main finding of this study is that Profitability and Liquidity have no direct effect on Firm Value, but have an indirect effect through Financial Distress. In accordance with signal theory, information related to financial situations that are free from Financial Distress can provide a positive signal for investors to invest so that Firm Value will increase. This research contributes to the firm who wants to maximize their Firm Value, also to the literature that are related to the mediating role of Financial Distress in predicting the effect of Profitability and Liquidity on increasing Firm Value.
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
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Abstract

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.

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