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CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP MANAJEMEN LABA PERUSAHAAN MANUFAKTUR INDONESIA Jao, Robert; Pagalung, Gagaring
JURNAL AKUNTANSI DAN AUDITING Volume 8, Nomor 1, Tahun 2011
Publisher : JURNAL AKUNTANSI DAN AUDITING

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (71.575 KB)

Abstract

The aims of the research are to find out (1) influence of corporate governance which is arecategorized into managerial ownership, institutional ownership, board size, boardcomposition of independent commissioners, and audit committees on earnings management,(2) influence of firm size on earnings management, (3) influence of leverage on earningsmanagement. This study drew 28 samples from manufacturing companies listed in IndonesiaStock Exchange with a purposive sampling technique. The research data was collected fromannual reports within a period 2006 to 2009 of the Capital Market Reference Centre ofIndonesian Stock Exchange. The method of analysis was multiple linear regressions. Theresults of the study indicated that (1) corporate governance with managerial ownership,board composition of independent commissioners, and audit committee had significantnegative influence on earnings management, while institutional ownership and board size hadsignificant positive influence on earnings management, (2) firm size had significant negativeinfluence on earnings management, (3) leverage had not significant influence on earningsmanagement.Keywords:corporate governance, firm size, leverage, earnings management, annual report
Effects of accounting information on excess return using Fama and French three-factor model in order to examine capital market reaction due to dividend announcement Diaraya, Diaraya; Pagalung, Gagaring; Habbe, Abdul Hamid; Damayanti, Ratna Ayu
Hasanuddin Economics and Business Review Vol 1 No 1, June 2017
Publisher : Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.169 KB) | DOI: 10.26487/hebr.v1i1.1160

Abstract

This paper discussed the effects of accounting information on the excess return of shari’ah stocks and conventional stocks using Fama and French Three Factor Model, and examined the reaction of the capital markets as a result of the dividend announcement. The results and data analysis had yielded 8 stock portfolios. It can be concluded that the AER variable movements had an immediate reaction to the movement, meaning that the dividend announcement brought the content of the information to the capital markets or it can be said that the Indonesian capital market conditions have started heading to a semi-strong form.
THE DETERMINANT FACTORS OF EARNINGS QUALITY AND ECONOMIC CONSEQUENCES Pagalung, Gagaring; Sudibdyo, Bambang
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 16, No 1 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.255 KB) | DOI: 10.24034/j25485024.y2012.v16.i1.150

Abstract

Penelitian ini bertujuan untuk mendiskusikan faktor-faktor penentu kualitas laba dan konsekuensi ekonomi di pasar modal Indonesia. Faktor-faktor tersebut adalah bawaan, kinerja, risiko perusahaan, dan risiko industri. Kualitas earning diukur menggunakan atribut kualitas akrual, persistensi, prediktabilitas, kelancaran, dan kualitas earning faktorial, sedangkan konsekuensi ekonomi diukur menggunakan varians residual sekuritas. Penelitian ini menggunakan data sekunder berupa laporan keuangan perusahaan mulai tahun 2005 hingga 2010. Penelitian menggunakan tiga langkah pengujian, yaitu (1) pengujian atribut kualitas earning yang berbeda satu sama lain, (2) menganalisis faktor-faktor penentu kualitas earning dan (3) menguji pengaruh kualitas earning di pasar saham dalam konteks hubungan antara informasi asimetris dan kualitas earning. Hasil pengujian pertama menunjukkan bahwa semua dari empat atribut kualitas earning berbeda satu sama lain. Analisis faktor-faktor penentu menunjukkan bahwa variabel leverage memiliki hubungan yang signifikan dengan lima atribut kualitas earning, daripada penjualan dan ukuran perusahaan yang menunjukkan hubungan signifikan dengan empat atribut kualitas informasi earning. Variabel lain seperti siklus operasi, kinerja, dan klasifikasi industri menghasilkan dua atribut kualitas earning. Pengujian konsekuensi ekonomi menghasilkan tiga atribut kualitas laba yang memiliki hubungan signifikan dengan varians residual sekuritas yaitu atribut kualitas akrual, kelancaran, dan kualitas laba faktorial.
PENGARUH PARTISIPASI ANGGARAN, KOMITMEN DAN BUDAYA ORGANISASI TERHADAP KINERJA MANAJERIAL DENGAN GAYA KEPEMIMPINAN SEBAGAI MODERASI Triseptya, Ghaliyah Nimassita; Pagalung, Gagaring; Indrijawati, Aini
SEIKO : Journal of Management & Business Vol 1, No 1 (2017): July-December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.6234/sejaman.v1i1.71

Abstract

ABSTRAK Keberhasilan suatu organisasi dalam mencapai tujuan sebagian besar tergantung pada kinerja manajerial. Penelitian ini bertujuan untuk menganalisis partisipasi penyusunan, komitmen organisasi, dan budaya organisasi terhadap kinerja manajerial melalui gaya kepemimpinan sebagai variable moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan menguji hipotesis untuk melihat korelasi yang terjadi antara partisipasi penyusunan anggaran, budaya organisasi terhadap kinerja manajerial dengan gaya kepemimpinan sebagai variable moderasi. Obyek penelitian ini adalah Kepala Seksi, Kepala Bagian, dan Pimpinan di SKPD kota Makassar. Teknik pengumpulan data menggunakan metode survey kuesioner dengan 156 responden dengan metode purposive. Teknik analisis data yang digunakan yaitu pendekatan Partial Least Square (PLS) dengan Software Smart PLS 3.0.  Hasil dari penelitian ini menunjukkan bahwa partisipasi anggaran dan komitmen organisasi berpengaruh terhadap kinerja manajerial sedangkan budaya organisasi tidak berpengaruh. Gaya kepemimpinan memoderasi partisipasi anggaran terhadap kinerja manajerial tetapi gaya kepemimpinan tidak memoderasi komitmen organisasi dan budaya organisasi terhadap kinerja manajerial di ruang lingkup Pemerintah Kota Makassar. Kata Kunci : gaya kepemimpinan, partisipasi anggaran, komitmen organisasi, budaya organisasi, kinerja manajerial. ABSTRACTThe success of an organization achieving its objectives is largely dependent on the performance of managerial. The aim of the research was to analyze the budget participation, organizational commitment, and organizational culture on managerial performance through leadership style as moderation variable. This research used a quantitative approach by testing the hypothesis to see the correlation between the budget participation, organizational commitment, and organizational culture on managerial performance and leadership style as a moderating variable. The research objects were the Head of Section, Head of Unit, and Leaders of SKPD of Makassar City. The data were obtained using questionnaire survey consisting of 112 respondents with purposive method. Data were analyzed using Partial Least Square (PLS) approach with software PLS Smart Software 3.0. The results of the research indicate that budget participation and organizational commitment affects managerial performance while organizational culture does not affect. Leadership style moderate budget participation on managerial performance, but leadership style does not moderate organizational commitment and organizational culture of managerial performance in the government of Makassar City. Keywords: leadership style, budget participation, organizational commitment, organizational culture, managerial performance.
THE EFFECT OF SHARE OWNERSHIP STRUCTURE ON THE RISK OF EXPROPRIATION IN COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Imam, Muh. Abdi; Pagalung, Gagaring; Pontoh, Grace T.
Journal of Management and Business Vol 15, No 2 (2016): SEPTEMBER 2016
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jmb.v15i2.69

Abstract

Studies of the risks of expropriation has been done by researchers, there is no consistency in the results of these studies because of differences in the characteristics of companies in each country. The research aimed at examining empirically the effect of the share ownership structure towards the expropriation risk on the companies registered in Indonesia Stock Exchange in the period of 2010-2014. The research was conducted by downloading the financial? report summary of the nonfinancial companies. Samples selected were as many as 61 non-financial companies registered in Indonesia Stock Exchange in the period of 2010-2014. The data were analysed by the quantitative approach, namely by the multiple linear regression analysis using SPSS 21. The result of the? simultaneous test indicates that the share ownership structure has the effect on the expropriation risk. Partially, the institusional and public ownership have the negative effect on the expropriation risk, and the individual ownership has the positive effect on the expropriation risk. The expropriation risk carried out by the controlling share holders on the non-controlling share holders is smaller than the share ownership by the institutional and public ownerships because it can act as the monitoring party on the management performance as the company?s managementKeywords: institutional ownership, public ownership, individual ownership, and expropriation risk.