Robith Hudaya
Fakultas Ekonomi dan Bisnis Universitas Airlangga

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KONSERVATISME AKUNTANSI DAN KONFLIK BONDHOLDER-SHAREHOLDER PADA PERUSAHAAN NON KEUANGAN TERDAFTAR DI BURSA EFEK INDONESIA Nasih, Moh.; Hudaya, Robith
KOMPILASI Dr. Moh. Nasih, Ak
Publisher : KOMPILASI

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Abstract

This study is intended to test the agency theory by analyzing possible influence of accounting conservatism, institutional ownership and managerial ownership to bondholder shareholder conflicts in the non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2007 to 2009. The data is documented from the Indonesian Capital Market Directory (ICMD) and analyzed using multiple regression analysis by significance level of 5%. The results of the analysis proved that simultaneously, shareholder bondholder conflict is influenced by accounting conservatism, institutional ownership and managerial ownership by F = 4.421 (> 4). Partially, of the three hypothesized variables that affect conflict, only two variables involved which accounting conservatism and institutional ownership with t each 2.609 and 2.355 (> 2). Managerial ownership does not affect the conflict (t = 0.472 <2). The results of this study are generally managed to confirm the agency theory which explains that the parties involved in the management of companies namely Investor, Management, and Bondholder has their own interests and seek to maximize those interests. To prevent counter-productive conflicts, it would require a variety of mechanisms including the application of conservative accounting and through institutional ownership.Keyword: Jurnal Akuntansi & Bisnis (JAM); vo. 22, no. 3; desember 2011
ANALISIS PAJAK, TUNNELING, GROSS MARGIN, DAN KAP SPESIALIS TERHADAP KEPUTUSAN UNTUK MELAKUKAN TRANSFER PRICING Jumaidi, Lalu Takdir; Bambang, Bambang; Hudaya, Robith
Jurnal Aplikasi Akuntansi Vol 1 No 2 (2017): JAA - Jurnal Aplikasi Akuntansi, April 2017
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

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Abstract

The purpose of is to find out the causal relationship from Tax Independent variable, Turnneling, Gross Margin and KAP Specialist toward transfer pricing decision. The result of the statistic analysis shows that only Tax Independent variable influences to transfer pricing decision. Whereas the other variables such as Gross Margin and KAP Specialist are not significantly influencing decision, either partially or simultaneously. This happens because in multinasional automotive industry corporation has a profit increase pattern. The formula of increasing profit company mostey uses managemen evaluation approach and that of increasing management permance uses management strategy approach, such as total quality managenent with ABS, JIT, EOQ, BEP, cost application standard, and Balanceskorecard models, while tax variable influence very much transfer pricing attitude, because the variable deplets very much company profit, on the other hard, the tax price is relatively different from one contry to another and thust, the tax variable influences very much the decesion to perform Trasfer Pricing.
CORPORATE BRAND VALUE DAN NILAI SAHAM PERUSAHAAN Indriani, Eni; Karim, Nina Karina; Hudaya, Robith; Widyastuti, Widyastuti; Mariadi, Yusli
Jurnal Riset Akuntansi Vol 17 No 1 (2018): Aksioma - Accounting Journal Research, Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

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Abstract

Investment in a company is expected to provide a profitable return and has an increasing share value. This study aims to determine the effect of trademarks on the value of the company's share. Furthermore, this research is developed to analyze the influence of brand value on the company's stock performance in the banking industry which is ranked in 100th of Indonesia's Most Valuable Brand. The results of this study found that the independent variable (brand value) has a significance value under 0.05 to the dependent variable (share value) with a positive direction. So it can be concluded that the trademark has a positive effect on the value of the company's shares on banking sector in Indonesia. This can be interpreted that the higher the value of the trademark, the higher the value of the company's stock.
PENGARUH STRUKTUR MODAL DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN KELUARGA Hudaya, Robith
Jurnal Riset Akuntansi Vol 16 No 2 (2017): Aksioma - Accounting Journal Research, December 2017
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

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Abstract

The objective of this research was to search and analyze whether Capital Structure and Intellectual Capital has influence on Financial Performance of Family Company proxyfied with Return on Equity (ROE) and Tobins’Q. By using manufacturing family company sample that listed in Indonesia Stock Exchange during 2014-2016, the study found that that Capital structure has influence on Financial Performance as proxified with return on equity. The study also found that, Intellectual Capital has influence on Financial Performance as proxified with Tobins’Q.
MANAJEMEN LABA PADA PERUSAHAAN DENGAN KELUARGA SEBAGAI PEMILIK ULTIMAT Indriani, Eni; Mariadi, Yusli; Hudaya, Robith
Jurnal Riset Akuntansi Vol 15 No 2 (2016): Jurnal Riset Akuntansi, Desember 2016
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

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Abstract

The objective of this study is to determine the influence of family ownership on the earnings management with leverage and firm size as control variables. This study focused on manufacturing companies which has family as the ultimate owner of the company. The sample of this stuacturing companies listed in the Indonesia Stock Exchange and published its annual report during 2008-2014 period. The findings of this research indicated that family ownership has influence on the behavior of earnings management in companies with family as ultimate owner, which means that the percentage of shares owned by the family affect the magnitude of earnings management conducted by the company. The results also show that leverage has no effect on the behavior of earnings management in companies with family as ultimate owner, meaning the financing ratio that comes from the ratio of debt to equity can not affect the magnitude of earnings management conducted by the company. Lastly, company Size was found to have influence on earnings management behavior, which means that the size of firm can affect the the magnitude of earnings management conducted by the company. Keywords: earnings management, family ownership, leverage, company size
KONSEKUENSI MANAJEMEN LABA, TATA KELOLA DAN TANGGUNGJAWAB SOSIAL TERHADAP REPUTASI PERUSAHAAN Cahyaningtias, Susi Retna; Husnaini, Wahidatul; Sasanti, Elin Erlina; Effendy, Lukman; Hudaya, Robith
Jurnal Riset Akuntansi Vol 16 No 2 (2017): Aksioma - Accounting Journal Research, December 2017
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

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Abstract

The objective of this study is to examine the earnings management consequences, good corporate governance, and corporate social responsibility toward company reputation. Research population is manufacturing companies listed in Indonesia Stock Exchange during 2013-2014. Pursuant to purposive sampling method, the study obtained 31 companies as sample of the study since not many companies have reputation data. The result of the study found that only good corporate governance improves the company’s reputation, while earnings management consequences and corporate social responsibility were found to have no influence on company reputation.