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All Journal Wahana Didaktika Jurnal Kajian Akuntansi Jurnal Akuntansi Jurnal Manajemen Reswara: Jurnal Pengabdian Kepada Masyarakat GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Setiawan, Antonius Singgih
Fakultas Bisnis & Akuntansi Universitas Katolik Musi Charitas
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Jurnal Akuntansi

 1 
PENGARUH PEMILIHAN STRATEGI DEFERENSIASI TERHADAP KINERJA KEUANGAN1 (Studi Empiris Pada Perusahaan Manufaktur Food & Beverages terdaftar di BEI) Antonius Singgih Setiawan
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 | 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.
FAKTOR REPRESENTASI STOCK HOLDER DAN DEBT HOLDER BERPENGARUH TERHADAP KEPUTUSAN PEMILIHAN AUDITOR BERKUALITAS1 (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Antonius Singgih Setiawan; Yusef Widya Karsana
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 | 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
Hubungan Rating Bintang Terhadap Peran Akuntansi Manajemen Strategis (Studi Empiris Pada Perusahaan Hotel di Sumatera Selatan) Antonius Singgih Setiawan; 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 | DOI: 10.24912/ja.v21i1.137

Abstract

This  study  aims  to  test  whether  the  star  rating  as  parameter  of  level  hotel  tobring  a  better  impact  on  the  implementation  of  strategic  management  accounting  role  inthe  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  ratinghotel a positive impact on the implementation of strategic management accounting role infunctional role of accounting and the use of strategic management accounting techniques.
Owners Ethnicity And Strategic Management Accounting Antonius Singgih Setiawan; Rahmawati Rahmawati; Djuminah Djuminah; Ari Kuncara Widagdo
Jurnal Akuntansi Vol. 23 No. 2 (2019): May 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v23i2.575

Abstract

This study aims to prove differences in the level of the role of accountant and the implementation of strategic management accounting based on ethnicity categories of hotel owners. The study is conducted with quantitative methods using primary data through a survey of hotel general managers/leaders in the Sumatra region. A total of 395 questionnaires are distributed to the hotel general managers/leaders. The number of questionnaires used in this study is 224. Mann-Whitney nonparametric tests for two independent samples analysis is used to test research hypotheses. The results of the study indicate that there are differences in the role of accountant and the implementation of strategic management accounting based on differences in ethnicity of the hotel owners.
Market Orientation, Hotel Chain Group And Strategic Management Accounting Usage Antonius Singgih Setiawan
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.
Family Business Control, Strategy Selection And Strategic Performance Measurement Usage Antonius Singgih Setiawan; Agustinus Widyartono; Johan Gunady Ony
Jurnal Akuntansi Vol. 25 No. 1 (2021): June 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v25i1.729

Abstract

Firms that are managed by family businesses have developed and have an impact on the growth of a country's economy. The family business has been a concern in much of the research literature. The development of family businesses also has an interesting phenomenon related to business governance systems, especially in management control systems. Therefore, this study aims to examine the effect of the owner's role in the management of the family business, and the strategy selection on to use of strategic performance measurement on the family business. The research was conducted using quantitative methods primary data through a survey of micro, small and medium entrepreneurs in the city of Palembang. A total of 150 questionnaires were distributed to entrepreneurs. The number of questionnaires used in this study was 107 (71%). ANOVA analysis was used to test the hypothesis. The results showed that the role of the owner in controlling the family business and the strategy selection affected the strategic performance measurement.
Implementation Of Business Strategy, Technology Usage, And Business Continuity During The Covid-19 Pandemic Antonius Singgih Setiawan; Agustinus Widyartono; Johan Gunady Ony
Jurnal Akuntansi Vol. 25 No. 2 (2021): December 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v25i2.805

Abstract

The COVID-19 pandemic, which has been around for more than a year, has changed habits in the world. The Covid-19 pandemic has also disrupted every aspect of global life such as business and trade and has had an impact on new behaviors and habits of business and economic activities. Another real impact of the Covid-19 pandemic is the risk of business survival. Therefore, the impact of the Covid-19 pandemic crisis must be a concern for entrepreneurs because it can disrupt business performance and business continuity. For this reason, this research was conducted to see whether the implementation of business strategies and the use of technology could have an impact on efforts to maintain the continuity of a business venture. The research data was collected by survey method to 200 respondents and 160 research data were collected (response rate 80%). Hypothesis testing is based on Structural Equation Modeling (SEM) Analysis of Partial Least Squares (PLS) using Warp PLS software version 5.0. The research findings conclude that the implementation of the strategy and the level of technology use has a positive impact on business continuity during the covid-19 pandemic.
Co-Authors Agatha Septiana Sri Ratnasari Anastasia Sri Sukistini Andrew Gunawan Antonny Wijaya Ari Kuncara Widagdo Cheryna Natalie Djuminah Djuminah Ellen Fransysca Ignasius Heri Satrya Wangsa Ignatius Putera Setiahati Junaidi Lina Lina Ming Chen Ony, Johan Gunady Rahmawati Rahmawati Rahmawati Rahmawati Widyartono, Agustinus Yusef Widya Karsana