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All Journal Kinerja Jurnal Akuntansi Bisnis Jurnal Bisnis dan Akuntansi Journal of Management and Business Environment (JMBE)
ANDREAS LAKO
Universitas Katolik Soegijapranata
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PERAN FILSAFAT ILMU SEBAGAI FONDASI UTAMA DALAM PENGEMBANGAN ILMU (TEORI) AKUNTANSI ANDREAS LAKO
Jurnal Bisnis dan Akuntansi Vol 6 No 2 (2004): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1217.765 KB) | DOI: 10.34208/jba.v6i2.572

Abstract

Sejumlah literatur akuntansi menyatakan bahwa hakikat akuntansi sebagai suatu ilmu dapat didekati dari sudut pandang filsafat ilmu (philosophy of science). Dinyatakan bahwa peran filsafat ilmu sebagai fondasi dalam pengembangan akuntansi sangat besar. Tulisan ini bertujuan untuk menelaah kontribusi filsafat ilmu sebagai fondasi pengembangan ilmu akuntansi dari waktu ke waktu. Secara khusus, telaah difokuskan pada tiga aspek utama filsafat ilmu, yaitu aspek aksiologi, epistemology dan ontologi. Selain tiga aspek tersebut, aspek etik dan heuristik juga ditelaah. Hasil telaah menunjukkan bahwa filsafat ilmu berperan penting sebagai fondasi utama dalam pengembangan dan ekstensi ilmu (teori) akuntansi. Dari aspek Ontologis, filsafat ilmu berperan sebagai fondasi utama dalam perumusan postulat-postulat atau asumsi-asumsi dasar akuntansi. Dari aspek epistemologis, filsafat ilmu berperan krusial sebagai fondasi utama dalam penentuan dan perumusan exemplar atau obyek pengetahuan, gambaran (images) pokok persoalan, teori-teori, metode-metode, prinsip-prinsip, standar-standar dan instrument-instrumen akuntansi. Dari aspek aksiologis, filsafat ilmu berperan penting untuk mengarahkan tujuan (goals) dan sasaran (objectives) akhir dari proses pengembangan ilmu akuntansi untuk pihak-pihak yang berkepentingan. Dari aspek etik, filsafat ilmu juga berperan sebagai fondasi utama dalam memberikan aspek-aspek etik dan moral dalam pengembangan norma-norma dan kode etik praktik dan pemeriksaan akuntansi, serta pengungkapan dan pertanggungjawaban informasi akuntansi. Dari aspek heuristik, filsafat ilmu berperan sebagai fondasi bagi para teoritikus akuntansi untuk mempertimbangkan dan mengadopsi sejunlah paradigma dari disiplin ilmu-ilmu lain untuk menjawab berbagai kompleksitas masalah yang sedang dan akan dihadapi akuntansi dewasa ini. Singkatnya, filsafat ilmu berperan sebagai fondasi utama dalam mendorong akuntansi sebagai a multiparadigmatic science (Belkaoui 1996 dan 2000).
PERANAN CORPORATE STRATEGY DALAM KESUKSESAN-KEGAGALAN MERGER & AKUISISI: SUATU TELAAH LITERATUR Andreas Lako
KINERJA Vol. 8 No. 1 (2004): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v8i1.809

Abstract

Most empirical studies and literature reviews documented that the final results of the wave of mergers and acquisitions in the United States, Canada, and European countries during the decade of 1980s, 1990s and 2000s were always dissatisfactory. In fact, the extent of the failure is higher than the success.However, a comprehensive investigation on the factors motivating the rise of mergers and acquisitions and the causes for success and failure is still rare. This paper reviews the contribution of corporate strategy in success and failure of mergers and acquisitions during three decades. Specifically, this paper reviews literatures with respect to the motives of corporate mergers and acquisitions actions and the trigger factors of their failures. The result of the literature review shows that corporate strategy has a significant contribution to the extent of the success and failure of corporate mergers and acquisitions. The review finds that trigger factors of mergers and acquisitions failure are the ambiguous communications and cross-cultural gaps, inappropriate and insufficient integration and transformation of new corporate culture, incompatible leadership style accustomed with a new corporate climate, inappropriate corporate planning and internal consolidation, inappropriate anatomy of organizational internal factors, and erroneousness in choosing the partners and the timing of mergers and acquisitions. To ensure the successful and sustainability of corporatemergers and acquisitions, therefore, top management and task force of mergers and acquisitions need to accurately consider those internal and external organization factors.Keywords: merger and acquisition, corporate strategy, cross-cultural, financing and operatingsinergy, stockholder wealth.
Analisis Relevansi Nilai Informasi Akuntansi Sebelum dan Sesudah Konversi SAK-IFRS (Studi Empiris Pada Emitem Perbankan Yang Tercatat Di Bursa Efek Indonesia) Atrina Febri Yuniarso; Andreas Lako
Jurnal Akuntansi Bisnis Vol 16, No 2: September 2018
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v16i2.2258

Abstract

Abstract This study aims to examine the effect of IFRS implementation on the value relevance of accounting information with elements of financial statements based on SAK-IFRS namely Assets, Liabilities, Book Value Equity, Income, Costs and Profit. The population of this study is a banking company listed on the Indonesia Stock Exchange in 2008-2015. The sampling technique used in this study is purposive sampling method, which is the sampling conducted by the author through consideration and based on certain criteria. The analytical tool used is Multiple Linear Regersion. The results showed that the relevance of the value of accounting information (elements of financial statements) for the stock market before and after the conversion of IFRS-SAK increased from time to time after the year SAK-IFRS was enacted. The relevance of the value of accounting information after the conversion of IFRS-SAK is higher than before the conversion of IFRS. There is a significant difference between the relevance of the value of accounting information for the stock market after the conversion of SAK-IFRS compared to before the conversion of SAK-IFRS. Keywords: SAK-IFRS conversion, value of accounting information relevance, stock return, z-test cramer. Abstrak Penelitian ini bertujuan untuk menguji pengaruh penerapan IFRS terhadap relevansi nilai informasi akuntansi dengan elemen – elemen laporan keuangan yang berbasis pada SAK-IFRS yaitu Aset, Liabilitas, Nilai Buku Ekuitas, Pendapatan, Biaya, dan Laba. Populasi dari penelitian ini yaitu Perusahaan perbankan yang tercatat di Bursa Efek Indonesia pada Tahun 2008-2015. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling, yaitu pengambilan sampel yang dilakukan penulis melalui pertimbangan dan dengan berdasarkan kriteria tertentu. Alat analisis yang digunakan adalah Regersi Linier Berganda. Hasil penelitian menunjukkan bahwa Relevansi nilai informasi akuntansi (elemen-elemen laporan keuangan) untuk pasar saham sebelum dan sesudah konversi SAK-IFRS meningkat dari waktu ke waktu setelah tahun diberlakukannya SAK-IFRS. Relevansi nilai informasi akuntansi periode sesudah konversi SAK-IFRS lebih tinggi dibandingkan dengan sebelum konversi SAK-IFRS. Terdapat perbedaan yang signifikan antara relevansi nilai informasi akuntansi untuk pasar saham sesudah konversi SAK-IFRS dibandingkan sebelum konversi SAK-IFRS. Kata kunci: konversi SAK-IFRS, relevansi nilai informasi akuntansi, return saham, z-test cramer.
Faktor-Faktor Yang Mempengaruhi Kinerja Harga Saham Dengan CSR Sebagai Variabel Pemoderasi Cornelia Erviana P. W.; Andreas Lako
Jurnal Akuntansi Bisnis Vol 16, No 1: Maret 2018
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v16i2.1697

Abstract

This study analyzes the effect of financial performance and firm value on stock price performance with corporate social responsibility (CSR) performance as a moderating variable. This research is important because before investing investors will do the valuation in advance, this is in line with the theory of valuation which states that the valuation is done on assets invested, where the assets invested can be in the form of real assets and financial assets (Manurung, 2011). Financial assets in this case are stocks. Assessment of stock price movements in a stock exchange is influenced by several factors, both internal and external factors (Lako, 2004). The main focus in this research is on internal factors of company especially financial performance (QR, DAR, ROA, and TATO), and firm value (PBV). Stock price performance is proxied with stock return and CSR performance is proxied with CSR cost ratio. By using sample of manufacturing company listed in Indonesia Stock Exchange (IDX) during 2010-2015, this research obtained result indicate that (1) TATO and ROA have a significant positive effect to stock return, (2) DAR and QR have positive and not significant On stock returns, (3) the value of companies proxied by PBV has a negative and insignificant effect on stock returns. While the influence of CSR performance as a moderating variable can only moderate the TATO relationship to stock returns. Abstrak Penelitian ini menganalisis pengaruh kinerja keuangan dan nilai perusahaan terhadap kinerja harga saham dengan kinerja corporate social responsibility (CSR) sebagai variabel pemoderasi. Penelitian ini penting dilakukan karena sebelum berinvestasi investor akan melakukan valuasi terlebih dahulu,hal ini sejalan dengan teori valuasi yang menyatakan bahwa valuasi dilakukan atas asset yang diinvestasikan, dimana aset yang diinvestasikan bisa berupa aset riil dan aset finansial (Manurung,2011). Aset finansial dalam hal ini adalah saham.Penilaian pergerakan harga saham di suatu bursa efek dipengaruhi oleh beberapa faktor, baik faktor internal maupun eksternal (Lako, 2004). Fokus utama dalam penelitian ini adalah pada faktor internal perusahaan khususnya kinerja keuangan (QR, DAR, ROA, dan TATO), dan nilai perusahaan (PBV). Kinerja harga saham diproksikan dengan return saham dan kinerja CSR diproksikan dengan rasio biaya CSR. Dengan menggunakan sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama 2010-2015, penelitian ini memperoleh hasil yang menunjukkan bahwa (1) TATO dan ROA berpengaruh signifikan positif terhadap return saham, (2) DAR dan QR berpengaruh positif dan tidak signifikan terhadap return saham, (3) nilai perusahaan yang diproksikan dengan PBV berpengaruh negatif dan tidak signifikan terhadap return saham. Sedangkan pengaruh kinerja CSR sebagai variabel pemoderasi hanya mampu memoderasi hubungan TATO terhadap return saham
The Impact of Financial Performance, Financial Risk, Liquidity, and Corporate Governance on Corporate Value Yunita Karlina; Andreas Lako
Journal of Management and Business Environment (JMBE) Vol 1, No 2: January 2020
Publisher : Soegijapranata Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jmbe.v1i2.2346

Abstract

The purpose of this study is to analyze the impact of financial performance, financial risk, liquidity, and corporate governance (CG) on the corporate value in the period t0 and t+1. The proxy for financial performance, financial risk, liquidity, and corporate governance is respectively return on equity (ROE), debt to assets ratio (DAR), current ratio (CR), and corporate governance perception index (CGPI). The proxy for corporate value is price to book value (PBV). The method for analysis data is multiple linear regression analysis. The results show that financial performance has positive impact on the corporate value in the period t0 and t+1 on one percent level of significance. However, financial risk and liquidity have positive impact on the corporate value in the period t0 and t+1 but the impact is not statistically significant. CG shows different impact on the corporate value in the period t0 and t+1 in which it indicates negative impact in the period t0 but positive impact in the periode t+1. The impacts are however statistically insignificant. Generally, the results indicate that financial performance is the main factor that increases corporate value.
The Impact of Employee Characteristics in the Relation of Financial Knowledge, Financial Management Behavior and Personal Income with Investment Decision of Employee Natasha Asmara; Andreas Lako; Eny Trimeiningrum
Journal of Management and Business Environment (JMBE) Vol 1, No 2: January 2020
Publisher : Soegijapranata Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jmbe.v1i2.2408

Abstract

The resarch is to analyze the impact of financial knowledge, financial management behavior, and personal income on investment decision of the employees of PT. Industri Jamu dan Farmasi Sido Muncul Tbk. This study is also to analyze moderating effect of employee’ characteristics in relation to financial knowledge and financial management behavior and personal income to investment decision of the employees. Based on purposive sampling and questionnaire, the study results in financial knowledge, financial management behavior, and personal income have positive impact on investment decision of the employees. However, employee’ characteristics do not show moderating effect in relations to financial knowledge and management behavior and personal income to investment decision of the employees. The results inidicate that emloyees’ characteristics (risk taker or risk adverse) weaken the influence of financial knowledge, financial management behavior, and personal income to investment decision of the employees.
Co-Authors Atrina Febri Yuniarso Cornelia Erviana P. W. Eny Trimeiningrum Natasha Asmara Yunita Karlina