Papers by Novrys Suhardianto
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Penelitian ini bertujuan untuk memberikan bukti empiris hubungan tata kelola perusahaan dengan bi... more Penelitian ini bertujuan untuk memberikan bukti empiris hubungan tata kelola perusahaan dengan biaya utang. Sampel yang digunakan dalam penelitian ini sebanyak 1413 observasi dari perusahaan nonkeuangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2019. Variabel yang digunakan dalam penelitian ini adalah tata kelola perusahaan sebagai variabel independen yang diproksikan dengan tiga variabel yaitu proporsi komisaris independen, jumlah komite audit, dan auditor Big 4, dan biaya utang sebagai variabel dependen. Variabel kontrol yang digunakan dalam penelitian ini adalah ROA, ukuran perusahaan, dan umur perusahaan. Penelitian ini menggunakan regresi linier berganda untuk teknik analisis pada aplikasi STATA 14.0. Hasil penelitian menunjukkan bahwa proporsi komisaris independen dan jumlah komite audit tidak memiliki hubungan yang signifikan terhadap biaya utang, sedangkan auditor Big 4 memiliki hubungan signifikan negatif terhadap biaya utang. Kata kunci: Tata kelola perusahaan; biaya utang; proporsi komisaris independen; jumlah komite audit; auditor big 4 The association of corporate governance and cost of debt Abstract This study aims to provide empirical evidence of the relationship between corporate governance and the cost of debt. The sample used in this study were 1413 observations from non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The variable used in this study is corporate governance as an independent variable which is proxied by three variables, namely the proportion of independent commissioners, number of audit committee, and Big 4 auditors, and cost of debt as the dependent variable. The control variables used in this study were ROA, company size, and company age. This study uses multiple linear regression for the analysis technique in the STATA 14.0 application. The results showed that the proportion of independent commissioners and the number of audit committees did not have a significant relationship to the cost of debt, while the Big 4 auditors had a significant negative relationship to the cost of debt.
The 1st INCREDIBLE, Sep 30, 2020
Buku Pengantar Akuntansi�Adaptasi Indonesia Edisi 25 diadaptasi dari buku teks yang telah banyak ... more Buku Pengantar Akuntansi�Adaptasi Indonesia Edisi 25 diadaptasi dari buku teks yang telah banyak digunakan di banyak universitas terkemuka di seluruh dunia, Accounting Edisi 25 yang ditulis oleh Warren, Reeve, dan Duchac. Buku adaptasi ini dikembangkan oleh para akademisi berpengalaman dari Universitas Indonesia dan Universitas Airlangga dengan menonjolkan fitur-fitur khusus yang sangat bermanfaat dalam mempelajari akuntansi: Lebih dari 75 perusahaan Indonesia ditampilkan dalam berbagai bagian atau fitur pada setiap bab (Profil Pembuka, Analisis dan Interpretasi Keuangan, serta Seputar Bisnis), di antaranya adalah PT Matahari Putra Prima Tbk., Semen Indonesia Tbk., Mustika Ratu Tbk., PT Ramayana Lestari Sentosa Tbk., Carrefour, PT Ace Hardware Indonesia, Aneka Tambang Tbk., Indofood Sukses Makmur, PT Telkom Indonesia, PT Indosat, dan PT Garuda Indonesia. PSAK terbaru dan termutakhir (PSAK Revisi 2011, misalnya revisi PSAK 1) dan standar utama untuk entitas tanpa akuntabilitas publik...
GAAP Corner on every chapter explains briefly PSAK applied for any topics discussed
EKUITAS (Jurnal Ekonomi dan Keuangan), 2018
This research aims to examine the influence of firm size, leverage, and corporate governance on e... more This research aims to examine the influence of firm size, leverage, and corporate governance on earnings variability. We relate the earnings variability with the hypotheses of positive accounting theory and governance mechanism in Indonesia to identify factors that influence earnings variability. Using purposive sampling, we got 628 observations of Indonesian public firms during 2012 until 2014. This research uses common and fixed effect regression model to analyse the data. The results of this analysis show that the big firms have higher profit variability due to higher business and political risks. However, this finding applies only to samples with weak governance. Moreover, the greater the debt the company has, the greater the level of profit variability. This is due to the company's incentives to avoid breaching the debt contract, such as maintaining debt to equity ratio, working capital, or shareholder equity, by adopting aggressive accounting policies. Lastly, the CG mecha...
Journal of Research and Applications: Accounting and Management, 2016
Asian Journal of Accounting Research, 2017
The purpose of this study is to describe the development of market based accounting research (MBA... more The purpose of this study is to describe the development of market based accounting research (MBAR) published in Indonesia for 10 years. This study attempts to explain the topics of MBAR, research method used, the variables, between-variable relationship formed, and the units analysis used in MBAR. This research uses qualitative-descriptive method to create descriptive models of MBAR articles published in accounting journals that have been accredited with minimum grade of B. The analysis of 109 MBAR articles of five accounting journals shows that 10 MBAR themes are still potential. Among three methods in MBAR, the multivariate association study is dominant. Some papers use intervening and moderating model to explore the relationship between accounting data and capital market reaction. The results for each theme are described in a research map that shows the relationship between variables (constructs) of MBAR from three units of analysis. This paper finds some implications to MBAR re...
Jurnal Akuntansi dan Keuangan, 2016
The purpose of this research was to show that the performance of a task while anticipating a perf... more The purpose of this research was to show that the performance of a task while anticipating a performance evaluation can stimulate either a positive or negative sentiment and that the direction of the sentiment depends upon the protective or acquisitive self-presentational orientation of the evaluatee. This research used laboratory experimental design to test the hypothesis. Fifty three accounting students addressed a comprehensive accounting problem after being told that the results of their performance would be reviewed by accounting department committee. Self-presentational orientations within the subjects were induced by altering the performance standard level against which the evaluators would judge each subject's work. The results supported the hypothesis that, given a desire to impress the evaluators, individuals who perform a task for acquisitive purposes will be more willing to continue to participate in the task than their protective counterparts. However, there is one ...
Penelitian ini bertujuan mendeskripsikan perkembangan market based accounting research atau MBAR ... more Penelitian ini bertujuan mendeskripsikan perkembangan market based accounting research atau MBAR yang dipublikasi di Indonesia selama 10 tahun. Penelitian ini berusaha untuk menjelaskan tema-tema MBAR, metoda MBAR, variabel yang diteliti, hubungan antarvariabel yang terbentuk, serta unit analisis yang digunakan dalam MBAR. Penelitian ini menggunakan metoda pemodelan deskriptif untuk membuat model deskriptif dari artikel-artikel MBAR yang terpublikasi di jurnal ilmiah akuntansi yang telah terakreditasi dengan nilai minimal B selama dua perioda berturut-turut. Hasil analisis terhadap 109 artikel MBAR dari 5 jurnal akuntansi menunjukkan bahwa 10 tema MBAR masih berpeluang untuk diteliti. Di antara 3 metoda MBAR, metoda asosiasi sangat mendominasi meskipun terdapat beberapa kelemahan. Selain itu, model variabel pemediasi hanya digunakan satu kali sedangkan model additive mendominasi MBAR. MBAR pada umumnya menggunakan lintas unit analisis untuk menemukan hubungan antara data akuntansi d...
This study aims to examine the impact of the growth of peer-to-peer (P2P) lending on the growth o... more This study aims to examine the impact of the growth of peer-to-peer (P2P) lending on the growth of rural bank lending. Further, this study investigates the outcome of the partnership agreement between the Rural Bank Association and Financial Technology (FinTech) Association in the last quarter of 2017 on the effect of P2P lending on rural bank lending by analyzing the impact separately in 2018 and 2019. The publicly available data from the Financial Services Authority and Bank of Indonesia were examined using panel data regression. The results show that P2P lending’s growth is a substitute for the growth of the rural bank loan in 2018. However, the partnership between the Rural Bank Association and FinTech Association changed the effect of substitution into complementary in 2019. Moreover, the impact of P2P lending was more prominent in provinces with a higher number of rural banks and regions with lower economic growth. The restricted number of publicly available data becomes the l...
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Papers by Novrys Suhardianto