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Pengaruh Kinerja Lingkungan dan Struktur Kepemilikan terhadap Kinerja Keuangan dengan Pengungkapan Lingkungan sebagai Variabel Intervening Vivian Angelina Soegiharto Wibowo; Teng Jesica Handoko
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 5 No. 2 (2019): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Financial performance is the result of management's efforts in managing and carrying out operations using resources effectively in a given period. Financial performance is often used by stakeholders in making decisions, namely Return on Assets. In addition to financial performance, environmental performance is important for the company to preserve nature and prevent risks due to its operational activities. Implementation of good environmental performance requires substantial funds and funding that is often used, namely shares that create ownership structures. In return for investor funds, companies have an obligation to make disclosures, one of which is environmental disclosure. Environmental disclosure is expected to be able to show environmental performance and company ownership and this research environmental disclosure is used as an intervening variable.This study aims to obtain empirical evidence regarding the effect of environmental performance and ownership structure on financial performance with environmental disclosure as an intervening variable. The research population is all companies listed on the Indonesia Stock Exchange for the period 2015-2017 with purposive sampling, namely non-financial companies that obtain PROPER ratings and publish annual and financial reports on the IDX. This study uses SPSS 23 with secondary data and analyzed using regression analysis and path analysis.The results of his research are environmental performance has a positive effect on environmental disclosure and financial performance; institutional ownership has a negative effect on environmental disclosure and has no effect on financial performance; Managerial ownership has a negative effect on environmental disclosure, but has a positive effect on financial performance; foreign ownership has no effect on environmental disclosure and financial performance; environmental disclosure has no effect on financial performance; and environmental disclosure is not able to mediate environmental performance, institutional ownership, managerial ownership, foreign ownership of financial performance.

PENGARUH REPUTASI DAN TANGGUNG JAWAB PERSONAL TERHADAP BUDGETARY SLACK Jimmi Charles; Jesica Handoko
Jurnal Akuntansi Bisnis Vol 14, No 2 (2021): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v14i2.2545

ABSTRACT : The budget is one of the important elements used in making decisions for corporate financial planning in the future. This budget is to become a benchmark for the company in determining success in achieving its planned goals by making comparisons between actual data and data that the company had previously planned. So that the budget will always be used by the company to determine budget planning and evaluate performance by comparing the budget plans. However, there is a problem in the budget planning process where the budget is not planned according to the actual by a manager. This happens because there are conflicts of interest, where managers will be more concerned with themselves than the interests of the company. Therefore, the budget will turn into a bias so that it can cause a budgetary slack. This study aims to find the factors that influence budgetary slack, namely by testing the influence of the variable reputation and personal responsibility on budgetary slack. This study is an experimental study with the aim of seeing whether there is an effect of reputation and personal responsibility on budgetary slack. This experiment uses a 2x2 design with the 2017 and 2018 students of Widya Mandala Catholic University Surabaya as participants in this experiment. The instrument given to participants in this experiment was the translation of letters into numbers. The hypothesis in this experiment was tested using ANOVA analysis tool. The results of this experiment show that neither reputation nor personal responsibility can affect budgetary slack. Keywords : Budgetary Slack; Personal Responsibility; Reputation. ABSTRAK : Dalam sebuah perusahaan, anggaran merupakan salah satu elemen penting yang digunakan dalam pengambilan keputusan untuk perencanaan keuangan perusahaan dimasa depan. Kegunaan dari anggaran ini sendiri adalah menjadi tolak ukur bagi perusahaan dalam menentukan keberhasilan perusahaan dalam mencapai tujuan yang telah direncanakan dengan cara melakukan perbandingan antara data aktual dengan data yang telah direncanakan oleh perusahaan sebelumnya. Sehingga anggaran akan selalu digunakan oleh perusahaan untuk menentukan perencanaan anggaran dan melakukan evaluasi kinerja dengan membandingkan dari rencana anggaran tersebut. Namun terdapat sebuah masalah dalam proses perencanaan anggaran yang dimana anggaran tidak direncanakan sesuai dengan aktual oleh seorang manajer. Hal ini terjadi karena terdapat pembenturan kepentingan, dimana manajer akan lebih mementingkan diri sendiri daripada kepentingan maupun tujuan perusahaan. Maka dari itu, anggaran akan berubah menjadi bias sehingga dapat menimbulkan kesenjangan anggaran atau budgetary slack. Penelitian ini bertujuan untuk menemukan faktor yang mempengaruhi budgetary slack, yaitu dengan melakukan uji pengaruh variabel reputasi dan tanggung jawab personal terhadap budgetary slack. Penelitian ini merupakan penelitian eksperimen dengan tujuan untuk melihat apakah ada pengaruh yang ditimbulkan dari reputasi dan tanggung jawab personal terhadap budgetary slack. Eksperimen ini menggunakan desain 2x2 dengan mahasiswa S1 Universitas Katolik Widya Mandala Surabaya angkatan 2017 dan 2018 sebagai partisipan dalam eksperimen kali ini. Instrumen yang diberikan kepada partisipan dalam eksperimen ini adalah penerjemahan huruf kedalam angka. Hipotesis dalam eksperimen ini diuji dengan alat analisis ANOVA. Hasil dari eksperimen kali ini menunjukkan bahwa reputasi maupun tanggung jawab personal sendiri terbukti tidak dapat mempengaruhi budgetary slack. Kata Kunci : Budgetary Slack, Reputasi, Tanggung Jawab Personal.

The Effect of Cognitive and Affective Aspects in Decision Making Using Balanced Scorecard JESICA HANDOKO; GUDONO GUDONO
The Indonesian Journal of Accounting Research Vol 9, No 3 (2006): IJAR September 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.158

This study examines the effect of decision makers’ cognitive and affective aspects in decision making, especially when a firm implementing Balanced Scorecard (BSC). Cognitive aspect deals with decision makers’ cognitive capabilities and characteristics in utilizing all kinds of BSC measures, including common and unique measures. Affective aspect deals with negative emotions that often present in interpersonal relationships. There were three hypotheses being tested in a laboratory experiment using 2x2x2x2 mixed-subjects design. One hundred and sixty eight Accountancy and Management graduate students from Gadjah Mada University were randomly assigned in one of eight treatment cells.The results show that common and unique measures do have statistically significant effects on performance evaluation judgment and bonus allocation, and decision makers place greater emphasis on common than unique measures. These findings consistent with prior research that suggest sample with BSC knowledge will be able to utilizing both kinds of BSC measures. Although there were no statistically significant support for affect effect, this study provide important evidences for the BSC adopters to consider the makers’ cognitive (and affective) aspects if they want to pursue effective Balanced Scorecard.

The Usefulness of Capacity Cost Reports in Increasing Profit Performance: An Experimental Study Jesica Handoko
The Indonesian Journal of Accounting Research Vol 16, No 1 (2013): IJAR January 2013
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.265

One of the recent innovations in modern managerial accounting is the practice of reporting unused capacity costs. This experimental study is conducted using a 2x2x2x2x12 mixed-subjects design aiming to answer: (1) whether reporting unused capacity cost is benefiting to decision maker, that will reduce unused capacity; (2) whether, by considering market demand fluctuation in long-term periods, decision makers who receive capacity cost reports will outperform the other decision makers who did not receive capacity cost reports; (3) whether a linear model could be used to reduce negative impact (decreasing profit) that is suggested to be caused by capacity cost reports; and (4) whether locus of control interacts with capacity cost report to influence companies’ profit performance.One hundred and fifty eight undergraduate students of FEUKWMS participated in this experiment after they were deemed to have passed the manipulation checks and answered the research questions in full. There are several findings: first, by considering the within-subject period, this experiment supports a previous study (Buchheit, 2003), which found significant influence from interaction of variable Period*Cap_Rep*Demand to capacity decision (F-value 2.5806, p-value <0.05); second, 12 periods of within-subject couldn’t prove the anchoring-and-adjustment bias which causes non-optimally capacity cost reports benefit; third, there is an emerging indication about the influence of linear model and/or locus of control on a company’s performance, although it isn’t statistically significant. This provides evidence that implementing modern management accounting innovations needs objective mathematical/statistical tools and/or subjective consideration that arise from decision makers’ locus of control.

THE SOP ANALYSIS AND DESIGN OF INCOME REPORTING SYSTEM FROM ARTICLE 21 AND 23 Elisabeth Yuliana Haki; Jesica Handoko
Research In Management and Accounting (RIMA) Vol 5, No 2 (2022): December
Publisher : Faculty of Business, Widya Mandala Surabaya Catholic University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v5i2.4269

The object of research is PT PMTextile which is engaged in the textile industry. The company's SOP is irrelevant to the company's current practices and is not yet in accordance with tax regulations. This research aims to analyze and redesign the SOP of the income tax reporting system article 23 and 21. The problems are there is no SOP correction of periodic income tax return, there is no authorization, the documents are still less relevant, references to SOP regulations and policies are not appropriate. Lastly, there is no independent checking, the signing of tax returns and SOP of income tax reporting article 23 has not used e-bupot. This research aims to analyze and redesign the SOP to improve internal control. This research uses a type of qualitative descriptive research. The result is to adjust the company's SOP to the company's condition and redesign it, add checking and authorization activities, changes in document flow, adjustment of references to regulations and policies SOP in accordance with tax regulations, and the proposed SOP correction of periodic income tax return article 23 and 21. PT PMTextile is expected to conducts a routine evaluation of its SOP and update tax regulations.

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