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Abstract Topic: Accounting and Financial Management

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ANALISIS PERBANDINGAN TINGKAT KESEHATAN BANK
Iwan Firdaus and Sunia Hedy Qumaira

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Corresponding Author
Iwan Firdaus

Institutions
Universitas Mercu Buana

Abstract
The purpose of this research was to analyze the comparison of the soundness level of state-owned public banking with private-owned banking in Indonesia during the period 2012-2016. This research was conducted using the Capital approach with CAR ratio, Risk Profile with NPL & LDR ratios, and Earnings with ROA & NIM ratios. The sample of this study amounted to 8 banks consisting of 4 state-owned banks and 4 private banks. Normality testing uses the Kolmogorov-Smirnov test and hypothesis testing using the Independent t-test also Mann-Whitney test U-test. From the results of this study it is known that there are significant differences in ROA & NIM ratios, while there is no significant difference in the CAR, NPL & LDR ratios. Whereas, based on the average CAR, NIM and ROA, state-owned banking is better at a level of soundness compared to private-owned banks, and the NPL & LDR ratio of private-owned banks is better than the state-owned banking.

Keywords
bank, comparison, capital, risk, earnings

Topic
Accounting and Financial Management

Link: https://ifory.id/abstract/LEkjqQT3NKx6


Corporate Governance, IFRS Disclosure, and Stock Liquidity in Indonesian Mining Companies
Andian Ari Istiningrum

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Corresponding Author
Andian Ari Istiningrum

Institutions
Polytechnics of Energy and Mineral AKAMIGAS

Abstract
The purposes of this article are to investigate the effect of good corporate governance mechanism, featured by number of meeting conducted by audit committee, independency of the boards of commissioners, quality of auditors and institutional ownerships on the mandatory disclosure as required by IFRS and the effect of mandatory disclosure on stock turnover. Two multiple regression models are used for a sample of 13 Indonesian Mining Companies listed on the Indonesia Stock Exchange. The data has been collected for 4 years to arrive at 52 data used in the data analysis. The first model is used to test factors associated with the level of mandatory disclosure. Then, the predicted value of mandatory disclosure generated by the first model is used as a determinant in the second model. The second model is set to determine the factors associated with stock turnover. The result indicates that the number of meeting conducted by audit committee is significantly and positively associated with the level of mandatory disclosure; whereas other determinants do not have any significant association with the level of mandatory disclosure. The result also shows that the predicted value of mandatory disclosure is positively and significantly associated with stock turnover.

Keywords
IFRS disclosure, stock liquidity, audit committee, boards of commissioners, audit quality, institutional ownership

Topic
Accounting and Financial Management

Link: https://ifory.id/abstract/yZeqXFjNb4LP


FACTORS AFFECTING THE DISCLOSURE OF SUSTAINABILITY REPORTING
Nurul Hidayah 1), Ahmad Badawi 2); Lucky Nugroho 3)

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Corresponding Author
Nurul Hidayah

Institutions
1) Faculty of Economic and Business,Universitas Mercu Buana Jalan Meruya Selatan 1, Jakarta 11650
2) Faculty of Economic and Business,Universitas Mercu Buana Jalan Meruya Selatan 1, Jakarta 11650
3) Faculty of Economic and Business,Universitas Mercu Buana Jalan Meruya Selatan 1, Jakarta 11650

Abstract
Sustainability report be reporting that needs to be disclosed other than financial reporting. Sustainability report lately has begun to needs of the company became a major focus for companies throughout the world, where information has presented the company not only information of a financial nature, but both non-financial information is necessary to be disclosed by the company, especially companies listed on Stock Exchange. Regulation of the Financial Services Authority (POJK) no. 51 /pojk.03/2017 on the application of sustainable finance for financial services institutions, listed companies, and public companies. Sustainability report is announced to the public a report that includes the performance of economic, financial, social, environmental, and financial services institutions, issuers, and public companies in running a sustainable business. This study examines the factors that influence the sustainability of the companys disclosure has registered at ISRA. Data were taken from 2012 to 2017 and became a sample of 9 companies featured in the ISRA. Regression analysis was used to examine the effect of factors (CR, Size, Type Industry, Social Responsibility Committee and meetings of the audit committee) on the disclosure of sustainability reporting. Regression analysis explains that the variable CR, Size and Audit Committee Meetings significant effect, while the governance committee and the type of industry effect are not significant. Companies are increasingly large and have a large debt must disclose the information in a sustainability report. This study examines the factors that influence the sustainability of the companys disclosure has registered at ISRA. Data were taken from 2012 to 2017 and became a sample of 9 companies featured in the ISRA. Regression analysis was used to examine the effect of factors (CR, Size, Type Industry, Social Responsibility Committee and meetings of the audit committee) on the disclosure of sustainability reporting. Regression analysis explains that the variable CR, Size and Audit Committee Meetings significant effect, while the governance committee and the type of industry effect are not significant. Companies are increasingly large and have a large debt must disclose the information in a sustainability report

Keywords
CR, Size, Type Industry, Corporate Governance Committee, Audit Committee, and Sustainability Report

Topic
Accounting and Financial Management

Link: https://ifory.id/abstract/RDmdU9FNTaE6


FINANCIAL RATIO ANALYSIS AS A PREDICTION TOOL OF BANKRUPTCY ON BANKING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE
Winda Widyanty; Dian Primanita Oktasari

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Corresponding Author
winda widyanty

Institutions
Universitas Mercu Buana

Abstract
This study aims to analyze the financial ratios of banks to predict bank bankruptcy in Indonesia. Variables used by a number of seven bank financial ratios are CAR, LDR, NPL, BOPO, ROA, ROE and NIM. The research data is obtained by census which means the whole population is used in the research which is 33 banks in year 2013. The analysis tool used is logit regression. The results of the multivariate test showed that the LDR variable had a significant effect on the profitability of bankruptcy of banks in Indonesia at α> 5% but did not have the same sign as predicted. CAR, NPL, BOPO, ROE, and NIM variables have the same mark as the predicted but not significant. The ROA variable is not significant and has a different sign than predicted. In general, the results do not accept all Ha. The accuracy of bank bankruptcy predictions in 2013 amounted to 94.7%. Therefore, the level of errors made in predicting bankruptcy is type II, that is, banks that are predicted to go bankrupt are not bankrupt.

Keywords
bank, bankruptcy, bank financial ratio, logit regression

Topic
Accounting and Financial Management

Link: https://ifory.id/abstract/GhbzpLTendcD


Impact of Capital Adequacy Ratio, Loan to Deposit Ratio and Operating Expense to Operating Income on Return on Asset(Case study at State-Owned Bank listed at Indonesia Stock Exchange 2012 – 2016)
rosalendro eddy nugroho

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Corresponding Author
rosalendro eddy nugroho

Institutions
Universitas Mercu Buana

Abstract
This research aims is to know the impact of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and Operating Expense to Operating Income (OEOE) on Return on Asset (ROA) at State-Owned Bank in 2012 – 2016. This type of research is causal associative, that is research looks for causal relationship between independent variable (X) and dependent variable (Y). The data used is secondary data. The sample used in this study is State-Owned Banks listed on Indonesia Stock Exchange (IDX), namely, BBNI, BBRI, BBTN and BMRI. Hypothesis testing in this research is using data panel regression model. The results of this study indicate that partially, CAR and BOPO have negative and significant impact on ROA. While LDR has negative but no significant impact on ROA. Simultaneously, CAR, LDR and OEOI have significant impact on ROA.

Keywords
ROA, CAR, LDR, OEOI, State-Owned Bank

Topic
Accounting and Financial Management

Link: https://ifory.id/abstract/vc62Y7XmpMb4


IMPLICATION OF INTERNAL AUDIT QUALITY, INDIVIDUAL MORALITY, APPLICATION OF ACCOUNTING INFORMATION SYSTEMS, JOB SATISFACTION, AND GOOD GOVERNANCE ON ACCOUNTING FRAUDULENT TENDENCY
RONA TUMIUR MAULI CAROLIN SIMORANGKIR

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Corresponding Author
Rona Tumiur Mauli Carolin Simorangkir

Institutions
MERCU BUANA UNIVERSITY

Abstract
This study aims to examine whether the influence of internal audit quality, individual morality, application of accounting information systems, job satisfaction, and good governance towards accounting fraudulent tendency. The population in this study consisted of bank employees at BTN KC, BNI KC, BRI Syariah KC and BCA KCP in Tangerang. The sampling method used is simple random sampling. In this study, the total sample was 88 respondents. The data type used is primary data obtained from the results of the questionnaire answers by the sample. Smart Partial Least Square (SmartPLS) path modeling method is used as an analysis method. The results of this study indicate that internal audit quality and job satisfaction have a negative and insignificant influence on accounting fraudulent tendencies, individual morality and good governance have a positive and significant influence on accounting fraudulent tendencies, and the application of accounting information systems has a positive and insignificant influence on accounting fraudulent tendencies. The relationship between the variables good governance and accounting fraudulent tendencies is 0.156 with T-statistic is 2.165. The relationship between the variables of Job Satisfaction and accounting fraudulent tendencies is -0.561 with T-statistic is 4.461. The relationship between Internal Audit Quality variable and accounting fraudulent tendencies is -0.428 with T-statistic is 2.857. The relationship between the variables of Individual Morality and accounting fraudulent tendencies is 0.287 with T-statistic is 3.671. The relationship between the SIA Application variable and accounting fraudulent tendencies is 0.165 with T-statistic is 1.171.

Keywords
internal audit quality, individual morality, application of accounting information systems, job satisfaction, good governance, accounting fraudulent tendencies

Topic
Accounting and Financial Management

Link: https://ifory.id/abstract/xqH3ZehGaXzp


LIFE CYCLE THEORY AND FREE CASH FLOW HYPOTHESIS: EVIDENCE FROM DIVIDEN POLICY IN INDONESIA
Harnovinsah Harnovinsah, Lawe Anasta

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Corresponding Author
Harnovinsah Harnovinsah

Institutions
Lecturer at Faculty of Economics and Business Universitas Mercu Buana, Jakarta, Indonesia
harnovinsah[at]mercubuana.ac.id, lawe.anasta[at]mercubuana.ac.id

Abstract
The purpose of this research is to examine the effect of life cycle theory and free cash flow hypothesis toward dividend policy. The life cycle theory was conducted by retained earning to total asset. Free cash flow which is the variable dependend was conduct by the free cash flow ratio, profitability, size, leverage and growth. This study was carried out on the companies that are listed as manufacturing company in Indonesia Stock Exchange. The period of this study is from 2010 until 2017. Purposive sampling method used to select the samples. Total manufacturing companies which include to this study are 152 companies. Multiple regression analysis is used to examine the hypoyhesis and purposive sampling method. According to the hypothesis test, the research findings can be summarized as follows. Life cycle theory, profitability and growth are variables that have influence to dividend policy. While the other variables such, free cash flow, size and leverage do not have influence to dividend policy.

Keywords
Dividend Policy, Life Cycle Theory, Free Cash Flow Hypothesis, Profitability, Size, Leverage, Growth.

Topic
Accounting and Financial Management

Link: https://ifory.id/abstract/Kzdxv3RPGHtV


Pengaruh Konservatisme Akuntansi dan Komite Audit Terhadap Penghindaran Pajak Dan Dampaknya Terhadap Nilai Perusahaan
Mutiah and Nova

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Corresponding Author
Mutiah Mutiah Mutiah

Institutions
Universitas Mercu Buana

Abstract
This study aims to obtain empirical evidence regarding the effect of accounting conservatism and the audit committee on tax avoidance and corporate value (empirical studies in manufacturing companies in the food and beverage sector that are listed on the Indonesia Stock Exchange in 2012-2017).The research sample consisted of 44 observational data from 9 food and beverage companies listed on the Indonesia Stock Exchange for the period 2012-2017 where samples were selected using purposive sampling. The data analysis technique used in this study is multiple regression analysis.The data used in this study are secondary data derived from the companys financial statements. The results of the study show that Accounting conservatism has a significant influence on tax avoidance. The Audit Committee does not have a significant influence on tax avoidance. Tax avoidance variables have a significant influence on firm value.

Keywords
Accounting conservatism, Audit Committee, Tax Avoidance, Firm Value

Topic
Accounting and Financial Management

Link: https://ifory.id/abstract/dBVhmxJCvDLn


SIGNIFICANCE EFFECT COST OF GOODS SOLD AND INVENTORY ON SALES PT. NIPPON INDOSARI CORPINDO Tbk
Francisca Sestri Goestjahjanti and Christina Catur Widayati

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Corresponding Author
Francisca Sestri Goestjahjanti

Institutions
sestri.rahardjo[at]gmail.com & christinewijaya73[at]yahoo.com
STIE Insan Pembangunan and Universitas Mercu Buana

Abstract
The purpose of this study is to examine and analyze the influence between cost of goods sold and inventory to Sales at PT. Nippon Indosari Corpindo.Tbk. both partially and simultaneously from 2009 to 2018. The technical analysis in this study uses correlation and multiple regression from secondary data, in 10 years period. This type of research uses hypothesis test it means explanatory research, with the SPSS-22 statistical program. The conclusion from the results discussion this study is, partially and simultaneously there is a significant effect, between the cost of goods sold and inventory on sales of PT Nippon Indosari Corpindo Tbk.

Keywords
Cost of goods sold, Inventory, Sales, Significance Effect Cost

Topic
Accounting and Financial Management

Link: https://ifory.id/abstract/jEmFewRdYCAy


The effect of agency problems type II and type III on firm value: Evidence from Indonesia
Ni Luh Gde Lydia Kusumadewi & Ratna Wardhani

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Corresponding Author
Ni Luh Gde Lydia Kusumadewi

Institutions
Faculty of Economics and Business, University of Indonesia

Abstract
The objective of this study is to examine the impact of two types of agency problems (agency problem type II and agency problem type III) on firm value. The sample is 352 nonfinancial companies listed on Indonesia Stock Exchange (IDX) in five years from 2013-2017. The measurements of firm value were used Tobin-s Q. Data were collected and analyzed using least square regression model. It was found that agency problems type II and III have a negative effect with statistical significance on firm value using Tobin-s Q. The examination of this study is considered to have theoretical and practical implications. It contributes to the discussion about agency theory.

Keywords
agency problem type II and III, firm value, Indonesia

Topic
Accounting and Financial Management

Link: https://ifory.id/abstract/JxzfG738g9LU


THE EFFECT OF BUDGET RATCHETING ON FINANCIAL AND NON FINANCIAL PERFORMANCE IN THE LOCAL GOVERNMENT OF BAUBAU CITY
Endang Tri Pratiwi, Rudi Abdullah, La Ode Dedi Abdullah Dan Asrianti Dja-wa

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Corresponding Author
Rudi Abdullah

Institutions
1. Department Of Accounting, Faculty of Economic, Universitas Muhammadiyah Buton. Jl. Betoambari No 36 Kota Baubau, 93712, Indonesia
2. Department Of Management, Faculty of Economic, Universitas Muhammadiyah Buton. Jl. Betoambari No 36 Kota Baubau, 93712, Indonesia
3. Department of Law, Faculty of Law, Universitas Muhammadiyah Buton. Jl. Betoambari No 36 Kota Baubau, 93712, Indonesia
4. Department of Development Economic, Faculty of Economic and Business, Universitas Halu Oleo. Kampus Baru Andonohu No 36 Kota Kendari, 93561, Indonesia

Abstract
Performance-based budgeting on the local government focuses on achieving public sector performance that is not only assessed from its financial aspects such as ratios and budget realization, but also includes non-financial aspects such as the use of performance indicators and assessment of community satisfaction levels. One of them is budget ratcheting. This study aims to determine the effect of the budget ratcheting on performance of the local government of Baubau City in terms of financial and non-financial aspects. The population was the local government of Baubau City that published financial statements from 2014 to 2016 and sampling method was through judgment sampling, namely the selection of samples with consideration of convenience. Data collection was done through direct observation and nonparticipant observation. This study uses descriptive and inferential analysis. The results indicate that Correlation Coefficient (R) was obtained at 0.871 meaning there is a correlation between budget ratcheting on the performance. It was due to increase in the planned budget and expenditure based on the realization of the costs obtained in the budget and expenditure in the previous period. Thus, the local government performance of Baubau City during 2014 to 2016 from the financial and non-financial sectors showed good conditions.

Keywords
Budget Ratcheting, Budget, Financial Performance, Non-Financial Performance

Topic
Accounting and Financial Management

Link: https://ifory.id/abstract/X4tkwGMFjdYb


THE IMPACT ANALYSIS OF ERANINGS MANAGEMENT, GOOD CORPORATE GOVERNANCE MECHANISM AND INVESTMENT DECISIONS ON FIRM VALUE
Minanari Minanari

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Corresponding Author
Minanari Minanari Minanari

Institutions
Universitas Mercubuana

Abstract
This study aimed to analyze and obtain empirical evidence the effect of earnings management, mechanism good corporate governance and investment decision on firm value. This type of research was quantitative research using secondary data where this research was conducted on hotel, restaurant and tourism sector companies listed on the Indonesia Stock Exchange in 2013-2017. The total study observations was 40 sampel. The data analysis method used was multiple linear regression analysis. Result of this study showed that earnings management positive effect to firm value. The mechanism of good corporate governance that is represented by the proxy of an independent board of commissioners and institutional ownership is proven to influence the value of the company. However, this study did not succeed in finding the effect of investment decision on firm value.

Keywords
Keywords: Firm value, earnings management, mechanism of good corporate governance, investment decision

Topic
Accounting and Financial Management

Link: https://ifory.id/abstract/6grGPwut47nU


The Impact of Capital Structure and Managerial Ownership on Companys Financial Performance with Agency Cost as an Intervening Variable
Nikke Yusnita Mahardini (a*), Denny Putri Hapsari (a), Neneng Sri Suprihatin (a)

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Corresponding Author
Nikke Yusnita Mahardini

Institutions
Universitas Serang Raya
Jl. Raya Cilegon Km. 05 (Taman Drangong) Serang, Banten 42162, Indonesia
*nikkeyusnita.m[at]gmail.com

Abstract
Company performance is an activity and results that can be achieved by a group in realizing the goals, objectives, vision, and mission contained in a companys strategic plan. However, in practice agency conflicts often occur. The agency conflict will lead to agency costs that will negatively impact the companys performance. This study aims to find empirical evidence about the impact of capital structure and managerial ownership on company financial performance with agency cost as an intervening variable. The research data used is the companys financial statements, and sample was taken using a purposive sampling method that meet the criteria with the number of observations as many as 12 companies listed on the Indonesia Stock Exchange. Path analysis is used to test and analyze the proposed hypothesis. The results of the study show that: 1) Capital structure influences the companys financial performance, 2) Managerial ownership does not affect the companys financial performance, 3) Direct capital structure through agency cost has a significant influence on the companys financial performance. 4) Indirectly managerial ownership through agency costs has a significant influence on the companys financial performance.

Keywords
Capital structure; Managerial ownership; Agency cost; and Company financial performance

Topic
Accounting and Financial Management

Link: https://ifory.id/abstract/xhcBZdXNJmnM


womens influence on earnings management
Mochammad Fahlevi

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Corresponding Author
Mochammad Fahlevi

Institutions
School of Business Kusuma Negara, Jakarta, Indonesia
fahlevi[at]stie-kusumanegara.ac.id

Abstract
This study discusses the results of empirical research that examines the impact of representation of female CEOs in directors and CEO (CEO tenure) tenure on earnings management in companies listed on the Indonesia Stock Exchange (IDX) for the fiscal year ending 31 December 2014 to 2016 The results of the research regression analysis support the one hypothesis which states the representation of female CEOs has a negative effect on earnings management. The longer term of office of the CEO negatively affects earnings management. The results of the research regression analysis support the second hypothesis which states CEO tenure has a negative effect on earnings management. The robustness test results are significantly negative for earnings management

Keywords
woman, ceo, tenure, earning management

Topic
Accounting and Financial Management

Link: https://ifory.id/abstract/2YT36xUzPJV7


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