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All Journal ETIKONOMI Jurnal Siasat Bisnis Matrik: Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan Jurnal Bisnis dan Manajemen Jurnal Keuangan dan Perbankan Agora Jurnal Akuntansi Multiparadigma Journal of Indonesian Economy and Business Infestasi Jurnal Ilmu Sosial dan Ilmu Politik (JISIP) Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal MIX : Jurnal Ilmiah Manajemen JABE (Journal of Accounting and Business Education) Accounting Analysis Journal Jurnal Kajian Akuntansi Jurnal Akuntansi Jurnal Bina Praja Jurnal Ekonomi dan Bisnis Kompartemen : Jurnal Ilmiah Akuntansi AFEBI Accounting Review Assets: Jurnal Akuntansi dan Pendidikan Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis Jurnal Bisnis dan Akuntansi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi EkBis: Jurnal Ekonomi dan Bisnis Sebelas Maret Business Review Jurnal Abdimas Madani dan Lestari (JAMALI) International Journal of Economics, Business and Accounting Research (IJEBAR) Ilomata International Journal of Tax and Accounting Jurnal Akuntansi The Indonesian Journal of Accounting Research SWARNA Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti Jurnal Eksakta Kebumian Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE)

Doddy Setiawan

Fakultas Ekonomi Dan Bisnis, Universitas Sebelas Maret

Author-ID : 255356

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Other

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PENGARUH RASIO KEUANGAN TERHADAP KONDISI FINANCIAL DISTRESS PERUSAHAAN OTOMOTIF WAHYU WIDARJO; DODDY SETIAWAN
Jurnal Bisnis dan Akuntansi Vol 11 No 2 (2009): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Financial distress is phase of degradation of condition of company's finance that happened before the happening of bankruptcy or liquidation. Financial distress condition happens before bankruptcy. This condition can be predicted using models that have developed by many researchers. The purpose of this research is to examine financial ratios that affect financial distress on automotive industries. The sample of this research consists of 49 non distress firms and 6 distress firms, it is chosen by purposive sampling. The statistic method which is used to test on the research hipotesis is logistic regression. The result of this research shows that liquidity ratio (current asset-inventory/ current liabilities) and profitability ratio (net income/total asset) affect financial distress.

PENGARUH COMPUTER ANXIETY TERHADAP KEAHLIAN DOSEN AKUNTANSI MENGGUNAKAN KOMPUTER EKO ARIEF SUDARYO; DODDY SETIAWAN
Jurnal Bisnis dan Akuntansi Vol 7 No 3 (2005): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This research investigated the influence of computer anxiety to the skill of accounting lecturer in using computer. Computer anxiety is the tendency of people to be difficult, worried or afraid about the use pf Information Technology (computer) now or in the future (Igbaria and Parasuraman, 1989). We use Spearman correlation and Kendall’s taub correlation. Samples of this research are accounting lecturer form State University and Private University in Jakarta, Semarang, Solo, Malang and Surabaya. The result show that computer anxiety has significant negative correlation with the skill of accounting lecturer in using computer. So, the result of this research support the hypothesis suggest that accounting lecturer who has low computer anxiety will show the skill of computer higher than accounting lecturer who has high computer anxiety.

PENGARUH USER-RELATED FACTORS TERHADAP KUALITAS HASIL PENGEMBANGAN SISTEM INFORMASI EKO ARIEF SUDARYONO; AHMADI TRI HUTOMO; DODDY SETIAWAN
Jurnal Bisnis dan Akuntansi Vol 9 No 1 (2007): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This research aims to test the effect of user related factors on the quality of information system development result, we analyze four factors of user-related: user participation as independent variable and user-developer communication, user influence, user conflict as moderating variables. The samples of this research consist of managers from Sleman, Surakarta, Karanganyar, and Sukoharjo. We use Moderated Regression Analysis (MRA) to test the hypothesis. The results of this research show that user-developer communication as moderating variables on the relationship between user participation and the quality of information system development result. While user influence and user conflict does not moderate these relationship.

Persepsi Risiko Covid-19 terhadap Intensi Berwisata di Jabodetabek Fredy Utama; Doddy Setiawan
Jurnal Bisnis dan Manajemen Vol 7, No 2 (2020): Jurnal Bisnis dan Manajemen Volume 7 Nomor 2 Tahun 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jbm.v7i2.4989

Since the Covid-19 pandemic has been declared as a global pandemic, tourism was the most affected sector by pandemic Covid-19. For the tourism industry, there are direct consequences for the national and local restrictions that have a direct impact on people's lives to minimize the spread of the virus. There are human mobility and the possibility of direct physical contact between individuals. Several things that are considered by tourists in making travel decisions, including the risk perception and their travelling’s safety to a destination. There are several risk perceptions, namely the financial risk perception, time risk, social-psychological risk and health risk. Hypothesis using SEM AMOS to majority 16-25 years old respondents, found no direct influence between perceived risk and intention to travel. The results showed that an increase in risk perception did not affect a decrease in travel intention. Among the 4 variables tested, perceptions of financial risk have the greatest influence, followed by perceptions of health risk, social-psychological risk and time risk.

Corporate governance in Indonesia: One decade perspective Aliffianti Safiria Ayu Ditta; Doddy Setiawan
Jurnal Keuangan dan Perbankan Vol 23, No 1 (2019): January 2019
Publisher : University of Merdeka Malang

This study aim in describing the development of research on corporate governance in Indonesia. The sample of the study consists of 101 articles from 10 Indonesian accredited journals at 2007-2017 periods. This research applies to chart the field method that classifies articles based on topic, disciplines and research methods. Most of the article (40 out of 101 articles) study the consequences of the emergence of corporate governance, such as the performance of the company and most of the article applies the analytical method (96 articles). However, the discussion on Indonesia institutional context, such as two-tier board systems, is still rare. The study mostly focuses on the monitoring function of the Board of Commissioners. Most of the study also investigated the effect of corporate governance practice on firm performance. Followed by the effect of corporate governance practice on disclosure. Further, most of the study conducted research on short periods (3.5 years). It is expected that this article provides a review of the recent development of corporate governance research in Indonesia and the opportunity to conduct the study.JEL Classification: G31, G32, G34DOI: https://doi.org/10.26905/jkdp.v23i1.2182

Related Party Transactions, Family Ownership, and Earnings Management in Indonesia Levina Ulfa Subastian; Ari Kuncara Widagdo; Doddy Setiawan
Jurnal Keuangan dan Perbankan Vol 25, No 3 (2021): Juli 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i3.5778

The purpose of earnings management practice is to reach the profit goals the company wants to achieve. Therefore, this study aims to determine the relationship between related party transactions and earnings management in Indonesia by balanced panel data from consumer goods companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The number of samples used in this study was 102 firm-year observations. The results showed that related party transactions positively and significantly improved corporate earnings management, with discretionary accrual as a proxy. The presence of family ownership strengthens the relationship between related party transactions and earnings management. Also, it shows that the control variable: public accountant from BIG4, company size, company losses, and ROA affect accrual earnings management. The leverage does not affect accrual earnings management. The study result indicates that family business ownership encourages an entrenchment effect that is detrimental to the company. It is carried out through related party transactions then manipulated by using accrual earnings management practices.DOI: 10.26905/jkdp.v25i3.5778

Recent Developments in Dividend Policy: Evidence from Indonesia Aning Fitriana; Aqlima Cendera Dewi; Doddy Setiawan
Jurnal Keuangan dan Perbankan Vol 22, No 1 (2018): January 2018
Publisher : University of Merdeka Malang

This study aims to describe the development of dividend policy research in Indonesia. This study analyzes 7 accreditation journals in Indonesia from 2002 – 2017 periods, there are 35 articles discussing dividend policy. We have classified this article based on topics, research methods, models used, and descriptions of research results in Indonesia. The result obtained is mostly published in Jurnal Keuangan dan Perbankan (JKP) 11 articles out of 35 articles. The most of the studied antecedent topics are financial ratios, ownership structures, and capital structures while for the most consequences topic is firm value. Overall, this research uses an analytical method and the measurement of dividend policy most use dividend payout ratio. This research period in the articles ranged from an average of 5,5 years. This research aimed to give perspective about researches that have been done in Indonesia about dividend policy and the research result can be used as a reference for next research or others such as investor and practitioners.JEL Classification: G30, G35DOI: https://doi.org/10.26905/jkdp.v22i1.1799

Substitution between accrual and real earnings management: The role of independent commissioners and audit committee Sri Hastuti; Doddy Setiawan; Ari Kuncara Widagdo
Jurnal Keuangan dan Perbankan Vol 24, No 2 (2020): April 2020
Publisher : University of Merdeka Malang

The aim of the research is to investigate a substitution between accrual-based earnings management and real activities manipulation based upon the independence of the board of commissioners and the audit committee (number of audit committee members and number of audit committee meetings). This study involved a sample of manufacturing firms in the period of 2009-2014 with 664 observations. The hypothesis testing using multiple regression tests was carried out to obtain some evidence that the independence of the board of directors has no significant effect on accrual-based earnings management but a significant negative effect on real activities manipulation, to the extent of gaining stronger impacts after 2012. The number of audit committee members has a significant positive effect on accrual-based earnings management and a significant negative effect on real activities manipulation through abnormal production costs without any differences between pre and post 2012. The number of audit committee meetings has a significant effect on accrual-based earnings management but does not significantly influence real activities manipulation. In addition, substitution from accrual-based earnings management to real activities manipulation occurred due to the existence of independence of the board of commissioners that comes with a stronger impact on the real activities manipulation after 2012. Furthermore, there was a substitution from accrual-based earnings management to real activities manipulation based on the number of audit committee members without any different effects before and after 2012.JEL classification: G34, M40, M41 How to Cite:Hastuti, S., Setiawan, D., Widagdo, A. K. (2020). Substitution between accrual and real earnings management: The role of independent commissioners and audit committee. Jurnal Keuangan dan Perbankan, 24(2), 225-240.DOI: https://doi.org/10.26905/jkdp.v24i2.4060

DANA BANTUAN KEUANGAN PARTAI POLITIK DI SURAKARTA, SUDAHKAH TRANSPARAN DAN AKUNTABEL? Titik Setyaningsih; Andi Asrihapsari; Doddy Setiawan
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 22, No 2 (2019): Agustus
Publisher : Akademi Akuntansi YKPN Yogyakarta

This study aims to explore transparency and accountability of political parties in Surakarta. This study uses a qualitative method. Data were gathered through focus group discussion. The findings show that political parties do not understand financial report of this entity’s financial assistance under PSAK 45 and they use simple bookkeeping. Political parties’s financial assistance is not audited by external auditor and there are some audit findings. The transparency principle is not achieved because financial report only for internal parties. This study raises one interesting result that political parties need the role of accountant to make their reports more accountable.

Investment Strategy Based on Bias Behavior and Investor Sentiment in Emerging Markets Dian Safitri Pantja Koesoemasari; Tulus Haryono; Irwan Trinugroho; Doddy Setiawan
ETIKONOMI Vol 21, No 1 (2022)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v21i1.22290

This research's main objective is to select profitable investment strategies with the presence of sentiment investors in emerging markets, with behavior bias-based portfolio methods. The sample of 114 companies traded daily on IDX was conducted over three years with weekly data. This study uses pairwise comparison and OLS. The research results show that contrarian strategies are more profitable than momentum. Investors benefit when mild conditions are optimistic and more significant when the conditions are pessimistic. This research proves that investor sentiment in the market can distort investor investment decisions, even using the behavior-bias method. Therefore, forming a portfolio will be more appropriate based on biased behavior because it facilitates investment decision-making.How to Cite:Koesoemasari, D.S.P., Haryono, T., Trinugroho, I., Setiawan, D. (2022). Investment Strategy Based on Bias and Investor Sentiment in Ememerging Market. Etikonomi, 21(1), 1-10. https://doi.org/10.15408/etk.v21i1.22290.

Co-Authors Ade Imam Muslim Agita Zafi Rahmasari Agung Nur Probohudono Agus Reza Pahlevi AHMADI TRI HUTOMO Aliffianti Safiria Ayu Ditta An Nurrahmawati Anas Wibawa Andi Asrihapsari Andi Asrihapsari Aning Fitriana Aning Fitriana Aprilia Rahmawati Aqlima Cendera Dewi Aqlima Cendera Dewi Ari Kuncara Widagdo Ari Kuncara Widagdo Ari Kuncara Widagdo Arif Santoso Aris Eddy Sarwono Arya Sindhung Widyatmoko Bandi Bandi Bany Ariffin Amin Noordin Beltien Hanny Pramasterina Budianto Budianto Cahyaningsih Cahyaningsih Dian Perwitasari Djoko Suhardjanto Edy Suprianto EKO ARIEF SUDARYO EKO ARIEF SUDARYONO Eko Arief Sudaryono Eko Suwardi Evi Gantyowati Evi Gantyowati Evi Gantyowati Fredy Utama Hamidi Muhammad Hanung Triatmoko Harumi Puspa Rizky Harviana Anggraini Putri Hastuti, Sri Hong Kok Chee Hong Kok Chee Irwan Trinugroho, Irwan Ismul Aksan Isna Putri Rahmawati Jogiyanto Hartono Kadek Ari Rahayu Koesoemasari, Dian Safitri Pantja Levina Ulfa Subastian Lian Kee Phua Lian Kee Phua Luthfia Maha Reni Mela, Nanda Fito Muhammad Agung Prabowo Mutmainah Mutmainah Newin Ananta Aji Saputra Novica Indriaty Nurul Herawati Payamta Payamta Payamta Payamta Pipin Kurnia Poppy Nurmayanti M Putri Anindya Listya Purwa Putri Meelyana Novitasari Rahmawati Rahmawati Rahmawati Setyo Wigati Rahmawati, Isna Putri Ratna Tri Hapsari Resi Intan Penatari Reysvana Rukmana Cakti Rina Yuli Ningsih Rini Setyaningsih Rut Nova Gita Sihombing Samsul Rosadi Siti Maisaroh SITTI SUBEKTI Sri Suranta Suryanita Weningtyas Tina Putriani Titik Setyaningsih Titik Setyaningsih Trisninik Ratih Wulandari Tulus Haryono Versiandika Yudha Pratama WAHYU WIDARJO Wakhid Nanang Santoso Widodo, Nova Maulud Wildan Dwi Lastyanto Wulan Rachmadani Y Anni Aryani Y Anni Aryani Y Anni Aryani Y. Anni Aryani Yesi Mutia Basri Yoga Haadiy Prassetio Yumna Rifdatul Ummah yuwita ariessa pravasanti

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