Article Per Year (5 Year)
p-Index From 2019 - 2024
0.61
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan Akuntansi Indonesia Jurnal Manajemen Atma Jaya Jurnal Akuntansi Bisnis Jurnal Manajemen Business and Entrepreneurial Review
Stevanus Pangestu
Universitas Katolik Indonesia Atma Jaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
EDUCATION VERSUS EXPERIENCE: WHICH MATTERS MORE FOR INDONESIAN BANK DIRECTORS? Stevanus Pangestu
Jurnal Manajemen Vol 13 No 2 (2016): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.372 KB) | DOI: 10.25170/jm.v13i2.802

Abstract

The purpose of this paper is to assess the effects of board of directors’ education and experience on firmfinancial performance. Based on the cross-sectional analysis of 30 publicly-listed Indonesian banks, it isfound that both directors’ education and experience positively influence bank profitability, measured withReturn on Assets ratio. The results of this study support Hambrick and Mason’s Upper-Echelon theory.Based on the research findings, Indonesian banks are recommended to take experience and education intoaccount when organizing board members—with more emphasis on the former due to the moresignificantimpact it has. Furthermore, banks should also be encouraged to invest more in their human capital byfacilitating further education of their board members.
KECURANGAN PEMBELAJARAN DARING PADA AWAL PANDEMI: DIMENSI FRAUD PENTAGON Angela Christiana; Alvina Kristiani; Stevanus Pangestu
Jurnal Pendidikan Akuntansi Indonesia Vol 19, No 1 (2021): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v19i1.40734

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh determinan kecurangan pembelajaran daring selama pandemi COVID-19 menggunakan dimensi fraud pentagon. Variabel independen dalam penelitian ini yaitu, tekanan, peluang, rasionalisasi, kemampuan, dan arogansi. Penelitian ini menggunakan data primer yang diperoleh dengan teknik survei daring dan instrumen kuesioner.  Proses analisis dan pengolahan data penelitian dilakukan dengan analisis regresi berganda pada perangkat lunak IBM SPSS Statistics versi 25 dengan jumlah sampel sebanyak 387 mahasiswa akuntansi. Hasil pengujian yang telah dilakukan menunjukkan bahwa variabel tekanan, rasionalisasi, dan kemampuan berpengaruh signifikan terhadap perilaku kecurangan pembelajaran daring. Sedangkan variabel peluang dan arogansi tidak berpengaruh signifikan terhadap perilaku kecurangan pembelajaran daring
EDUCATION VERSUS EXPERIENCE: WHICH MATTERS MORE FOR INDONESIAN BANK DIRECTORS? Stevanus Pangestu
Jurnal Manajemen Vol 13 No 2 (2016): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.372 KB) | DOI: 10.25170/jm.v13i2.802

Abstract

The purpose of this paper is to assess the effects of board of directors’ education and experience on firmfinancial performance. Based on the cross-sectional analysis of 30 publicly-listed Indonesian banks, it isfound that both directors’ education and experience positively influence bank profitability, measured withReturn on Assets ratio. The results of this study support Hambrick and Mason’s Upper-Echelon theory.Based on the research findings, Indonesian banks are recommended to take experience and education intoaccount when organizing board members—with more emphasis on the former due to the moresignificantimpact it has. Furthermore, banks should also be encouraged to invest more in their human capital byfacilitating further education of their board members.
Consistency of Mobile Payment Usage, Performance, and Financial Inclusion Christiana Fara Dharmastuti; Stevanus Pangestu; Teresia Angelia Kusumahadi
Business and Entrepreneurial Review Vol. 22 No. 2 (2022): October
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (529.993 KB) | DOI: 10.25105/ber.v22i2.14179

Abstract

The development of financial technology impacts different human lives, including business processes. The public increasingly favors mobile payment as a fintech application because of its practicality, ease, and speed. In addition, its application could improve business performance and financial inclusion for business people. This study aims to analyze the consistency of mobile payment usage that will impact tenant performance and financial inclusion, influenced by perceived risk, perceived benefit (return), and brand image of mobile payment. The sample used in this study consisted of 338 respondents who are business people in the Jabodetabek area who use mobile payments.The results showed that perceived benefit and image influence business people to consistently use mobile payments in their business, which will impact business performance and increase their financial inclusion.The managerial implication for fintech companies is to maintain product quality and the benefits of mobile payments. People often ignore the risks of using mobile payments, so fintech companies mustmaintain their performances in terms of information, fraud, and speed of response to reduce consumer risks.
Determinan dan Konsekuensi Pengungkapan Integrated Reporting Merda Moeljadi; Nastashia Angelina; Stevanus Pangestu
Jurnal Akuntansi Bisnis Vol 20, No 2: September 2022
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v20i2.4635

Abstract

Penelitian ini bertujuan untuk menganalisis determinan dan konsekuensi pengungkapan integrated reporting. Sampel diambil dari 103 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2017-2019 (n=309). Penelitian ini terdiri dari dua model, di mana model pertama menguji determinan-determinan yang memengaruhi sebuah perusahaan untuk mengungkapkan elemen-elemen integrated reporting pada pelaporan perusahaan, kemudian model kedua menguji konsekuensi dari pengungkapan elemen-elemen integrated reporting tersebut, spesifiknya pada nilai perusahaan yang diukur dengan rasio price-to-book value. Pengungkapan sesuai kerangka integrated reporting dilakukan dengan mencantumkan delapan elemen integrated reporting yang diterbitkan oleh International Integrated Reporting Council pada annual report. Hasil analisis penelitian menunjukkan bahwa variabel ukuran perusahaan berpengaruh positif terhadap pengungkapan integrated reporting, dan variabel integrated reporting berpengaruh positif terhadap nilai perusahaan. Sedangkan variabel leverage, komisaris independen, dan kepemilikan institusional tidak berpengaruh terhadap pengungkapan integrated reporting
Co-Authors Alvina Kristiani Angela Christiana Christiana Fara Dharmastuti Merda Moeljadi Nastashia Angelina Teresia Angelia Kusumahadi