Pengaruh Penetrasi, Densitas Asuransi Non Jiwa dan Non-Performing Loan Perbankan terhadap Pertumbuhan Perekonomian Indonesia

Referring to Swiss-RE data for 2020-2021, from the percentage of Non-Life Insurance Penetration and Density, the value of Non-Life Insurance Penetration and Density in Indonesia is still relatively small. This study focuses on the effect of Non-Life Insurance Penetration and Density variables on Non-Performing Loans (NPL) and GDP Growth. The scope of research is on OECD countries and Indonesia, which represent developing countries using the Granger Causality Cause method. The results show that in countries with good economic levels, such as OECD countries, Non-Life Insurance Penetration and Density do not occur two-way causality on Non-Performing Loan and GDP Growth. However, a two-way causality relationship occurs in Indonesia due to geological factors and people's risk behaviour

Does the Board of Commissioners’ Characteristics Relevant to the Sustainable Finance Disclosure in Indonesian Banks?

Research aims: This study aims to investigate empirical evidence of the board of commissioners’ characteristics (independent commissioners, educational level of the president commissioner, and board of commissioner meetings) on sustainable finance disclosure.Design/Methodology/Approach: This study used panel data regression with 205 observations distributed in balanced panel data. The main data analysis was 164 data in 2015-2018, as the voluntary disclosure period. In addition, additional analysis was carried out for 41 data in 2019 as a mandatory disclosure period to achieve robust results.Research findings: The regression results revealed that the independent commissioners and board of commissioner meetings had a significant positive effect on sustainable finance disclosure. Meanwhile, the educational level of the president commissioner did not show a significant effect on sustainable finance disclosure. In additional tests, the educational level of the president commissioner and board of commissioner meetings did not affect the sustainable finance disclosure after being mandatory. Theoretical contribution/Originality: The results of this study can be used as additional support for agency theory and stakeholder theory. Moreover, to the best of the authors' knowledge, this research is the first to use The Financial Services Authority (OJK) regulation 51/POJK.03/2017 as a guideline to measure sustainable finance disclosure. Practitioner/Policy implication: The research result can be used by OJK to evaluate regarding banking commitments in disclosing sustainable finance in Indonesia. Research limitation/Implication: The weakness in this study is the measurement of sustainable finance disclosure using content analysis techniques so that there is an element of author subjectivity in it. For further research, it is hoped that several readers will be able to provide measurements related to the disclosure

E-PROCUREMENT IMPLEMENTATION AND BUDGET ABSORPTION IN INDONESIAN LOCAL GOVERNMENT

The information technology has been utilized widely and its utilization influences the performance level in public sector. The technology usage of goods/services procurement system electronically (e-procurement) in the government is absolutely important for achieving the acceleration of State Budget (APBN) and Regional State Budget (APBD). The acceleration of APBN and APBD implementation should be shown by the absence of buildup budget at the end of the year. This research aims at examining the influence of e-procurement technology usage toward the budget absorption. This research uses primary and secondary data. Primary data is taken from questionnaire meanwhile secondary data is taken from the Budget Realization report per trimester of East Java Province Regional Secretary. The data is collected by using 71 questionnaires which are sent to 71 Regional Working Unit (SKPD) in East Java Province. From the amount of those questionnaires, there are only 47 questionnaires can be used. The data quality test uses software SPSS 21.0 meanwhile Partial Least Square (PLS) technique with software WarpPls 5.0 is used to analyze the data. This research result shows that e-procurement technology usage has an effect toward the budget absorption. However, e-procurement technology usage through procurement practice does not have an effect toward the budget absorption. Keywords: E-procurement Technology Usage, Procurement Practice, Budget Absorption

The Impact of Business Strategy Formulation Towards Accountant Role: Star Rating as Moderation Variable in Hotel Industry in Southern Sumatera Region

This research aims to test and prove the relation of choosing strategy formulation towards accountant role in hotel business management, and also to test and prove star-hotel rating to moderate the relation between choosing strategy formulation towards accountant role in hotel business management in Southern Sumatera region. This research used survey data to star-hotel General Manager (Hotel Leader) in Southern Sumatera region. 134 questionnaires had been sent to General Manager (Hotel Leader). The questionnaires used in this research are 118 (88.06%). This data was analyzed by Moderating Regression Analysis using SPSS software version 21. Findings show that deliberate strategy formulation gives positive impact towards the increase of accountant role in the hotel industry, star rating gives negative interaction effect to deliberate strategy formulation towards the increase of accountant role in the hotel industry. A new insight of this research is the effort to see interaction effect from star-hotel to strategy formulation practice towards accountant role in the hotel industry

Owners Ethnicity And Strategic Management Accounting

This study aims to prove differences in the level of the role of accountant and the implementation of strategic management accounting based on ethnicity categories of hotel owners. The study is conducted with quantitative methods using primary data through a survey of hotel general managers/leaders in the Sumatra region. A total of 395 questionnaires are distributed to the hotel general managers/leaders. The number of questionnaires used in this study is 224. Mann-Whitney nonparametric tests for two independent samples analysis is used to test research hypotheses. The results of the study indicate that there are differences in the role of accountant and the implementation of strategic management accounting based on differences in ethnicity of the hotel owners

Memprediksi Financial Distress dengan Binary Logit Regression Perusahaan Telekomunikasi

In this globalization era, sub–sector telecommunication industry has rapid development as timegoes by with the number of customers\u27 growth. However, its growth is not balanced with operationalrevenue development. Therefore, it is important to analyze the financial distress in telecommunicationcompanies in order to avoid bankruptcy. This research aimed to investigate the effectof financial ratios to predict probability of financial distress. Financial ratios indicator usedprofitability ratio, liquidity ratio, activity ratio, and leverage ratio. The population in this researchwas telecommunication companies listed in the Indonesia Stock Exchange periods 2009-2016. Based on purposive sampling method, the criteria of financial distress in this study wasmeasured by using net operation negative two years, while statistic analysis used was logisticregression with a significance level of 10%. The result was that liquidity ratio (current ratio) andactivity ratio (total asset turnover ratio) had a negative significant value, and profitability ratio(return on asset) and leverage ratio (debt to total asset) had positive significant value to predictfinancial distress

Equity Market Timing Approach in IPO and Rights Issue of Companies in Indonesia

The aim of this study is to analyse the effect of equity market timing on the issuance of new shares and capital structures in companies, excluding those in the financial sector, that conducted Initial Public Offerings (IPOs) and rights issues (RIs) in Indonesia from 1990 to 2014. The study took a sample of companies with less than 100% leverage that had experienced delisting and relisting. The results were obtained at the time of an IPO (i.e. the time of a new shares issuance through go public), RI (the time of a new shares issuance as a rights issue), and RI+1 (one year after the rights issue) and capital structure. There was an effect of equity market timing on the issuance of new shares at IPO+1 (1 year after the IPO), IPO+2, RI+2, RI+3 and RI+4, but the companies issued a small number of new shares and raised the funds they lacked by issuing new debt to obtain an optimal capital structure. These results add to the findings that the market timing theory and trade-off theory are not mutually exclusive

Kualitas Data Dalam Riset Akuntansi Manajemen Dan Keperilakuan: Bukti Empiris Dari Metode Survei Di Indonesia

Survey method is one of the research methods employed in management accounting and behavior research. However, this method has been heavily criticized especially regarding the quality to the data. This study examines the quality of survey research in management accounting and behavior. We use a framework that has been used by Van der Stede et al. (2005) to examine the quality of all mail surveys in management accounting and behavior published in proceeding of Simposium Nasional Akuntansi (SNA) over a period of year 1999-2012. Our analysis shows that most of those articles have employed suggested fundamental principles of conducting survey research, although there are still more attentions should be taken place to increase the quality of data survey

ATTITUDES, SUBJECTIVE NORM, PENGARUH SOSIAL TERHADAP NIAT PENGGUNAAN SISTEM INFORMASI KEUANGAN DAERAH PADA SATUAN KERJA PEMERINTAH DAERAH (SKPD) KOTA MADIUN

Penelitian ini bertujuan untuk menguji pengaruh attitudes, subjective norm, pengaruh sosial dan niat terhadap penggunaan sistem informasi keuangan daerah pada Satuan Kerja Pemerintah Daerah (SKPD) di kota Madiun. Populasi dalam penelitian ini adalah seluruh SKPD yang ada di Kota Madiun. Jumlah Satuan Kerja Perangkat Daerah (SKPD) yang ada di Kota Madiun sebanyak 33 SKPD. Analisis data dalam penelitian ini menggunakan regresi berganda. Hasil penelitian ini menunjukkan bahwa attitudes berpengaruh positif terhadap niat menggunakan SIKUDA; subjective norm tidak berpengaruh terhadap niat menggunakan SIKUDA; pengaruh sosial berpengaruh terhadap niat menggunakan SIKUDA pada pegawai Pemerintah daerah Kota Madiu

HUBUNGAN FORMULASI STRATEGI BISNIS, GRUP AFILIASI TERHADAP PERAN AKUNTAN PADA INDUSTRI HOTEL

This study examines the effect of deliberate strategy formulation and affiliated group on role of accountants. This study uses primary data through surveys of General Manager (Leader of Hotel) star hotels in the South Sumatera Province. Using a sample of 66 respondents (resepon rate 88%).Data were analyzed by Structural Equation Modeling (SEM) Partial Least Squares (PLS), using WarpPLS software version 5.0. The results indicate that the role of accountants in strategic decision-making will be greater in companies that take deliberate strategy formulation approach. The role of accountants in strategic decision-making will be greater in companies that have a broader affiliate group unconfirmed