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All Journal Jurnal ASET (Akuntansi Riset) Jurnal Akuntansi Jurnal Manajemen Journal of Business and Information System
Setiawan, Antonius Singgih
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Economics, Econometrics & Finance

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Ketidakpastian Lingkungan Memoderasi Hubungan Antara Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial Setiawan, Antonius Singgih
Jurnal Akuntansi Vol 16, No 1 (2012): January 2012
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (190.719 KB) | DOI: 10.24912/ja.v16i1.521

Abstract

Penelitian ini bertujuan mengetahui lebih jauh pengaruh Management Accounting System Informasi
FAKTOR REPRESENTASI STOCK HOLDER DAN DEBT HOLDER BERPENGARUH TERHADAP KEPUTUSAN PEMILIHAN AUDITOR BERKUALITAS1 (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Setiawan, Antonius Singgih; Karsana, Yusef Widya
Jurnal Akuntansi Vol 19, No 3 (2015): September 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.65 KB) | DOI: 10.24912/ja.v19i3.83

Abstract

Penelitian ini bertujuan untuk menguji apakah kepemilikan asing, proporsi komisaris indepeden dan leverage berpengaruh terhadap pemilihan auditor berkualitas. Menggunakan 128 sampel pengamatan dari 32 perusahaan manufaktur terdaftar di BEI 2010-2014, hipotesis penelitian diuji menggunakan metode regresi logistik. Hasil penelitian menyimpulkan bahwa kepemilikan asing dan proporsi komisaris independen mempengaruhi keputusan memilih auditor berkualitas, sementara leverage tidak mempengaruhi pemilihan auditor.This study aimed to test whether foreign ownership, the proportion of the independent commissioner and the leverage effect on the selection of qualified auditors. Using a sample of 128 observations from 32 manufacturing companies listed on the Indonesian Stock Exchange from 2011 to 2014. Research hypotheses are tested using logistic regression method. The research concluded that foreign ownership and the proportion of independent commissioner influencing the decision to choose quality auditor, while the leverage does not affect the selection of auditors
PENGARUH PEMILIHAN STRATEGI DEFERENSIASI TERHADAP KINERJA KEUANGAN1 (Studi Empiris Pada Perusahaan Manufaktur Food & Beverages terdaftar di BEI) Setiawan, Antonius Singgih
Jurnal Akuntansi Vol 20, No 1 (2016): January 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (166.173 KB) | DOI: 10.24912/ja.v20i1.78

Abstract

Penelitian ini bertujuan menguji apakah strategi deferensiasi akan memberikan kinerja keuangan yang lebih baik dari pada strategi cost leadership. Menggunakan 85 sampel pengamatan dari 17 perusahaan manufaktur Food & Beverages terdaftar di BEI 2009–2013, hipotesis penelitian diuji menggunakan analisis regreasi. Hasil penelitian menunjukkan bahwa perusahaan yang memilih strategi defensiasi akan menghasilkan kinerja keuangan yang lebih baik dari pada perusahaan yang menerapkan strategi cost leadership.This study aims to test whether differentiation strategy will deliver a better financial performance than cost leadership strategy. Using a sample of 85 observations of 17 Food & Beverages manufacturing companies listed on the Indonesian Stock Exchange from 2009 to 2013, research hypotheses are tested using regresion analysis. The result shows that companies that choose differentiation strategy will produce better financial performance than companies that implement the cost leadership strategy.
HUBUNGAN RATING BINTANG TERHADAP PERAN AKUNTANSI MANAJEMEN STRATEGIS (Studi Empiris Pada Perusahaan Hotel di Sumatera Selatan) Setiawan, Antonius Singgih; Rahmawati, Rahmawati
Jurnal Akuntansi Vol 21, No 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (123.359 KB) | DOI: 10.24912/ja.v21i1.137

Abstract

This study aims to test whether the star rating as parameter of level hotel to bring a better impact on the implementation of strategic management accounting role in the management of the hotel business. Using a sample of 66 respondents General Manager/Leader of Hotel in the province of South Sumatra (resepon rate 88%), research hypotheses were tested using regression analysis. The results showed that the star rating hotel a positive impact on the implementation of strategic management accounting role in functional role of accounting and the use of strategic management accounting techniques.
Faktor - Faktor Yang Mempengaruhi Keterlibatan Departemen Akuntansi Dalam Keputusan Outsourcing (Studi Empiris Pada Perusahaan Perhotelan di Kota Palembang) Setiawan, Antonius Singgih
Jurnal Akuntansi Vol 17, No 3 (2013): September 2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v17i3.622

Abstract

Tujuan penelitian ini adalah menjelaskan faktor-faktor yang mempengaruhi keterlibatan departemen akuntansi dalam menentukan keputusan outsourching pada industri hotel.
HUBUNGAN DIMENSI MOTIVASI TERHADAP KINERJA MANAJERIAL (Studi Empiris Pada Pemimpin Bisnis dan Kepala Bagian Akuntansi Perusahaan Perbankan Umum di Palembang Setiawan, Antonius Singgih
Jurnal Manajemen Vol 17, No 2 (2013): June 2013
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v17i2.620

Abstract

The purpose of study was to examine relationship dimensions of motivation on managerial performance
Orientasi pasar, pilihan strategi dan peran fungsional akuntansi: Studi pada industri hotel di Sumatera Selatan Setiawan, Antonius Singgih
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 2 No 1 (2020): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v2i1.32

Abstract

This study aims to prove the influence of market orientation, strategic choices on the role of accounting functional. The study is conducted with quantitative methods using primary data through a survey of hotel general managers/leaders in the South Sumatra province. A total of 75 questionnaires are distributed to the hotel general managers/leaders. The number of questionnaires used in this study is 66 (88%). Structural Equation Modeling (SEM) Partial Least Squares (PLS) analysis using Warp PLS version 5.0 software is used to test of hypothesis. The results of the study indicate that the market orientation and strategic choices have a positive effect on the role of hotel accounting functional in the South Sumatera province.
Market Orientation, Hotel Chain Group And Strategic Management Accounting Usage Setiawan, Antonius Singgih
Jurnal Akuntansi Vol 24, No 1 (2020): June 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v24i1.640

Abstract

The growth effect of the hospitality industry is an increasingly strong competition. Management's focus on the use of strategic management accounting is an important key in anticipating competition. For this reason, this study needs to identify factors that can influence the use of strategic management accounting by hotel management. This study aims to explain the effect of market orientation and hotel chain groups on the use of strategic management accounting in the hospitality industry. A total of 134 questionnaires are distributed to the hotel general managers in Southern Sumatra region. The number of questionnaires used in this study is 118 (88.06%). The data are analyzed using a statistical method of multiple regression. The statistical software used to estimate the model is SPSS software version 21. Research findings indicate that market orientation and hotel chain groups have a positive impact on the use of strategic management accounting in the hotel industry. An important contribution of this research is that the research findings confirm that market orientation is an important factor in the implementation of strategic management accounting, and hotel chain groups are new things that can be identified in strategic management accounting research.
Keputusan afiliasi OTA dan kinerja Hotel: Studi Pada Hotel Berafiliasi Setiawan, Antonius Singgih; Lina, Lina
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 2 No 2 (2020): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v2i2.76

Abstract

At present, the hotel industry is at a very dynamic level of competition. The intense competition requires hotel managemet to implement the right strategy. One strategy that must be implemented is a digital marketing strategy. Digital marketing strategy is a choice of strategies that are developing at this time. However, the development of hotel marketing practices through digital marketing has not been much followed by research developments in the field of digital marketing in the hotel industry. Therefore, this study aims to prove whether the hotel's decision to implement a digital marketing strategy by affiliating with an online travel agent (OTA) will achieve better performance. The research uses exploratory quantitative methods. Using data collected from 65 respondents who are hotel owners/managers, the data is processed using descriptive statistics. The results showed that the hotel decision affiliated with OTA had a positive impact on hotel performance.
LEVEL TEKNOLOGI, FOREIGN OWNERSHIP, DAN IMPLEMENTASI INTERNET FINANCIAL REPORTING Setiawan, Antonius Singgih; Michael, Michael
Jurnal ASET (Akuntansi Riset) Vol 12, No 2 (2020): Jurnal Aset (Akuntansi Riset) Juli - Desember 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i2.25494

Abstract

The progress of internet-based communication technology has influenced the pattern of information delivery in the business world. Internet Financial Reporting (IFR) has become a medium of communication between companies and investors in delivering company financial reporting information. For this reason, this research is needed to identify what factors can influence IFR implementation at the Indonesian public company. This study aims to identify whether the level of technology and foreign ownership can affect IFR implementation in public companies in Indonesia. A total of 87 public company samples were used to test the research hypothesis. Research data were analyzed using multiple regression models. The results found indications that the level of company technology has a positive influence on the implementation of IFR in public companies in Indonesia. However, foreign ownership does not provide an effect for IFR implementation in public companies in Indonesia.
Co-Authors Lina Lina Michael Michael Rahmawati, Rahmawati Yusef Widya Karsana