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All Journal Wahana Riset Akuntansi Journal of Indonesian Economy and Business Riset Akuntansi dan Keuangan Indonesia International Research Journal of Business Studies (E-Journal) SEIKO : Journal of Management & Business Jurnal Informatika Ekonomi Bisnis International Journal on Social Science, Economics and Art Jurnal Ekonomi Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Klabat Accounting Review Open Access DRIVERset
Frisky Jeremy Kasingku
Departement Of Economics And Business, Universitas Klabat, Jl. Arnold Mononutu, Airmadidi Bawah, Kec. Airmadidi, Kabupaten Minahasa Utara, Sulawesi Utara 95371
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Improving De-Escalation Strategy: Monitoring Control, Bonus Incentive and Escalation of Commitment Frisky Jeremy Kasingku
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.10377

Abstract

Managers continue to perform irrational behavior by escalating the wrong decision hoping that the situation will change. The irrational escalation of commitment bring negative influences on organization performance. Previous studies have found several mitigation strategies. One of the strategies found is called monitoring control in private information situations. However, this strategy has not considered the agency problem that can occur between owners and managers. For this reason, this study seeks to improve the de-escalation monitoring strategy by adding agency theory. The Experimental method with factorial design of 2x2x2 is applied to answer research problem. The first factor is information (public vs private), the second factor is monitoring control (present vs absent) and the third factor is bonus incentive (present vs absent). The participants in this study were 159 undergraduate students who were taking principles of investment course. The Analysis of Variance (ANOVA) test was conducted.  As a result, there are interaction effects from the variables of monitoring control, information availability, and bonus incentive. The interaction effect distinguishes participants in making decisions. Companies can consider giving monitoring control and bonuses together to differentiate managers' decisions when assessing projects. Further study may explore more detail on the bonus procedures with more in-depth bonus mechanism.
THE IMPACT OF A DISAGGREGATION STRATEGY WITH SUPPLEMENTARY DISPLAYS TOWARDS BALANCED SCORECARD PERFORMANCE EVALUATION Frisky Jeremy Kasingku; Goedono .
Journal of Indonesian Economy and Business (JIEB) Vol 32, No 3 (2017): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (123.628 KB) | DOI: 10.22146/jieb.30298

Abstract

Balanced Scorecard has become a popular management tool around the world. Despite its benefits, the balanced scorecard creates a bias called the common- measures bias. The bias associated with a balanced scorecard should be eliminated so that the optimal benefits of the balanced scorecard can be obtained. To eliminate the bias, a disaggregation strategy is suggested. This disaggregation strategy is found to be a mitigation strategy to solve the common-measures bias. However, there is a small amount of empirical evidence about the quality of the decisions produced by using a disaggregation strategy. Furthermore, to increase the decisions’ quality, an information display was found to be helpful. Therefore, this study aimed to investigate the effect of a disaggregation strategy, in the context of a balanced scorecard, toward the decisions’ quality regarding the balanced scorecard’s performance evaluation with a different information display. This study used an experimental method with the design of 3x2x2 between the subject’s factorial designs. The results indicated that decision makers with supplementary tabular and graphic displays would exhibit a greater judgment consensus than decision makers who were given traditional separate displays. Moreover, those who received the supplementary table displays exhibit a greater judgment consensus and consistency than those who were given a graphical display. In conclusion, a disaggregation strategy with table and graphic displays could improve a judgment’s consensus, a traditional display can improve a judgment’s consistency, and a table display could exhibit greater judgmental consensus and consistency than a graphic display. This study contributed theoretically and practically.
Do Professional Commitment and Anticipatory Socialization Affect The Intention To Do Whistleblowing? Claudia Tompunu; Frisky Jeremy Kasingku; Ika Prayantiu
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 13, No 3 (2020): December 2020 - March 2021
Publisher : Universitas Prasetiya Mulya

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Abstract

The corruption in Indonesia is one of the biggest problems the government and the business must face. Employee in the entity may provide one of the solutions for this problem. They may do the whistleblowing when they know that there is violation in the entity. Professional commitment and anticipatory socialization are the factors to foster whistleblowing. This study aims to obtain empirical evidence regarding the impact of professional commitment and anticipatory socialization toward whistleblowing intention. 155 eligible accounting students are taken as subjects for this study. The questionnaire is disseminated electronically to the sample. As a result, professional commitment affects whistleblowing intentions of accounting students. Furthermore, male who profess professional commitment will likely do the action of whistleblowing compare to female. On the other hand, there is no statistical evidence found to prove that anticipatory socialization affects the intention to do whistleblowing. Consequently, the system of the company must facilitate the improvement of professional commitment so it may foster the intention of the employees to whistleblow. Therefore, manager should pay attention to degree of the professional commitment of the employees.Keywords: Anticipatory socialization, Professional commitment, Whistleblowing* PT Triputra Energi Megatara, Menara Kadin Indonesia Lt. 20, Jl. H. R. Rasuna Said Kav. 2&3, Setia Budi, Jakarta, 12950** Departement of Economics and Business, Universitas Klabat, Jl. Arnold Mononutu, Airmadidi Bawah, Kec. Airmadidi, Kabupaten Minahasa Utara, Sulawesi Utara 95371 https://doi.org/10.21632/irjbs.13.3.241-248
THE IMPACT OF BANK HEALTH ON EARNINGS MANAGEMENT IN STATE-OWNED BANKS IN INDONESIA Natasya Irene Kaligis; Frisky Jeremy Kasingku
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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Abstract

This study empirically examines the effect of bank health as measured by Risk Profile, Good Corporate Governance, Earnings, and Capital on earnings management in state-owned banks in Indonesia. This study uses secondary data from financial reports from 2013-2020 with a total of thirty-two observations. This study uses multiple regression analysis with panel data. Panel data regression analysis technique is used with the dependent variable of earnings management measured using discretionary accruals and six independent variables to measure bank health: non-performing loans, loan-to-deposit ratio, good corporate governance, return on assets, net interest margin, and capital adequacy ratio. The result of the study shows that partially, non-performing loans, good corporate governance, return on assets, net interest margin, and capital adequacy ratios have no significant effect on earnings management. However, bank health simultaneously affects earnings management. On the other hand, partially, the loan-to-deposit ratio has a significant effect on earnings management. The findings in this study indicate that the higher the loan-to-deposit ratio reflects, the higher the bank's income which motivates management to conduct earnings management. Thus, regulations must be maintained for the banks to maintain and improve the bank's health.
THE ROLE OF CORPORATE GOVERNANCE AND FINANCIAL INDICATORS IN PREDICTING THE FINANCIAL DISTRESS Irene Christi Wati; Frisky Jeremy Kasingku
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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Abstract

The purpose of this study is to analyze the role of good corporate governance and financial indicators in predicting the financial distress in real estate and property sector companies for the 2018-2020 period. This study used secondary data by obtaining data from the official website of the Indonesia Stock Exchange and related companies. Quantitative approach is used for this research. Furthermore, sample determination is carried out based on the purposive sampling method. The data analysis method used is logistic regression analysis. The results of this study found that, partially, the board of directors can predict the occurrence of financial distress, while independent commissioners, leverage and liquidity cannot predict the occurrence of financial distress in real estate and property companies. Furthermore, simultaneously, corporate governance and financial indicators can predict the financial distress
Analisa Penerapan Metode Akuntansi, Kinerja Earnings per Share, dan Price Earnings Ratio Fibela Wulandari; Frisky Jeremy Kasingku
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.3607

Abstract

Abstrak Penelitian ini merupakan penelitian deskriptif yang bertujuan untuk menganalisis penerapan metode akuntansi persediaan serta kinerja earnings-per-share dan price earning ratio. Objek pada penelitian ini adalah perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia (BEI) periode 2015-2019. Sampel yang digunakan dalam penelitian ini berjumlah 64 perusahaan manufaktur. Penelitian ini menggunakan analisis deskriptif dengan menganalisa data mean, median, mode, standard deviation dari earning per share, dan price earning ratio untuk masing-masing metode persediaan. Sebagai hasil, 55 perusahaan dari total sampel menerapkan metode persediaan akuntansi average dan 9 perusahaan yang menerapkan metode persediaan akuntansi FIFO. Earnings per share pada perusahaan yang menggunakan metode FIFO menunjukkan trend kenaikan, sedangkan tren stabil ditemukan pada perusahaan yang menggunakan metode average. Lebih lanjut lagi, PER perusahaan yang menggunakan metode FIFO menunjukkan kenaikan dan penurunan sedangkan terdapat tren penurunan untuk perusahan yang menggunakan metode average. (Book Antiqua 11, reguler, spasi 1, spacing before 6 pt, after 6 pt) Kata Kunci: Earnings per share; metode persediaan; price earnings ratio Abstract This research is a descriptive study that aims to analyze the application of inventory accounting methods as well as the performance of earnings-per-share and price earning ratio. The object of this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Purposive sampling method was used to select the sample. The sample used in this study were 64 manufacturing companies. This study uses descriptive analysis by analyzing data on mean, median, mode, standard deviation, of earnings per share, and price earning ratio. As a result, 55 companies from the total sample applied the average accounting inventory method and 9 companies applied the FIFO accounting inventory method. Earnings per share in companies using the FIFO method show an upward trend, while stable trends are found in companies that use the average method. Furthermore, the PER of companies that use the FIFO method shows the mix of increase and decrease trend while there is a downward trend for companies that use the average method. Keywords: Earnings per share; inventory method; Price earnings ratio
Can Good Corporate Governance Moderate the Relationship Between Earnings Management and Firm Value? Adriyani Karianga; Frisky Jeremy Kasingku
International Journal on Social Science, Economics and Art Vol. 12 No. 3 (2022): November: Social Science, Economics and Art
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijosea.v12i3.137

Abstract

The purpose of this research is to empirically examine the impact of earnings management toward firm value, the impact of good corporate governance toward firm value, and the impact of good corporate governance as a moderating variable on the relationship between earnings management and firm value. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2016-2019 which were selected using the purposive sampling method, 81 companies fulfilled the sampling method requirement and were used as the sample for this study. To test the hypothesis, simple and multiple linear regression were conducted. The research results proved that earnings management measures do not have a significant effect on firm value. Furthermore, simultaneously, good corporate governance has a significant effect on firm value. Partially, one of the components of good corporate governance which is audit quality, was proved statistically to have a significant effect on firm value. In contrast, good corporate governance was not able to moderate the relationship between earnings management and firm value.
Dilema Etika pada Akuntan – Sebuah Studi Persepsi Mahasiswa Akuntansi Dwi Marlina Wijayanti; Frisky Jeremi Kasingku; Risa Rukmana
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 2 (2017): September 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.791 KB) | DOI: 10.24815/jdab.v4i2.6750

Abstract

Internal factors play an important role in decision making, especially under conditions of a dilemma. Therefore, we examined the internal factors of individuals consisting of gender, age, and level of education in the deliberations and decision-making when faced with ethical dilemmas. This study used a survey by Aluchna Mikolajczyk (2013) and Eweje Brunon (2010) to collect data. 106 students who were respondents in this study were divided into 87 undergraduate students and 19 postgraduate students. Hypothesis testing used was nonparametric chi-square test to see the differences in the perception of respondents. As a result, women were more often indicate or face the ethical dilemma rather than in men. Age did not affect the attitude when it was faced with moral dilemmas for the development of the higher age of respondents, where it is not necessarily better than the moral development of the respondents with a younger age. There was no different in perception between age and level of education to ethical dilemmas. Practical contribution of this research was taken into consideration by the personnel manager when recruiting human resources and become knowledgeable in instilling ethics education from an early age, so that the moral development of the individual can arrive at the highest stage.
Due Process in Financial Accounting Frisky Jeremy Kasingku
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 1 (2023): Accepted
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i1.215

Abstract

This study intends to descriptively elaborate on the due process of standard-setting in Financial Accounting. A literature review is conducted to explain the due process concept. This study discusses the importance of developing or creating standards in Financial Accounting, the standard-setting in various countries, and the uses of due process in developing the standards. As a result, it was found that the standard-setting process is affected heavily by political factors. Standard setters, Financial Accounting Standard Board, and International Accounting Standard Board cannot avoid political factors in developing or creating the standards. Consequently, due process is used to formulate the standards to facilitate the political factors in setting the accounting standards.
PENERAPAN ACCRUAL ACCOUNTING DALAM SEKTOR PUBLIK Frisky Jeremy Kasingku
Klabat Accounting Review Vol 3 No 2 (2022): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.622 KB) | DOI: 10.60090/kar.v3i2.872.72-83

Abstract

The purpose of this article is to elaborate the implementation of the accrual accounting system with rises concept of New Public Management (NPM). Cash-based accounting systems have been used by the public sector, but with the existence of NPM, some countries have begun to implement accrual accounting. For this reason, this article discusses the process of implementing an accrual accounting system in several countries along with the challenges and approaches used for the accrual accounting implementation process. A literature review is carried out to discuss the topic in accordance with the purpose of this article. As a result, the process of implementing accrual accounting in several countries requires good analysis, prudence in implementation, along with an internalization process. To be able to implement an accrual accounting system, public sector readiness is needed. Keywords: Accrual Accounting, New Public Management, Public Sector Tujuan dari artikel ini adalah untuk mengelaborasi penerapan sistem akuntansi akrual dengan adanya New Public Management (NPM). Sistem akuntansi berbasis kas telah digunakan oleh sektor publik, tapi dengan adanya NPM, beberapa negara mulai menerapkan akuntansi akrual. Untuk itu, artikel ini membahas proses penerapan sistem akuntansi akrual dibeberapa negara beserta tantangan dan pendekatan yang digunakan untuk proses implementasi akuntansi akrual tersebut. Tinjauan literatur dilakukan untuk membahas topik sesuai dengan tujuan dari artikel ini. Hasilnya, proses penerapan akuntansi akrual di beberapa negara membutuhkan analisa yang baik, kehati-hatian dalam implementasi, beserta proses internalisasi. Untuk dapat menerapkan sistem akuntansi akrual, kesiapan sektor publik dibutuhkan. Kata kunci: Akuntansi Akrual, New Public Management, Public Sector
Co-Authors Adriyani Karianga Asih Christi Pratiwi Tamauka Claudia Tompunu Cristy Hulda Nauli Sihaloho Dwi Marlina Wijayanti Fibela Wulandari Goedono . Ika Prayantiu Irene Christi Wati Natasya Irene Kaligis Queensly Malumbeke Risa Rukmana Rukmana, Risa Wijayanti, Dwi Marlina