agus setiawaty - Academia.edu (original) (raw)

Papers by agus setiawaty

Research paper thumbnail of Efek Monitoring Mechanism Terhadap Kinerja Keuangan Dan Kinerja Pasar

The main objective of this research is to analyse impact of monitoring mechanism of corporate gov... more The main objective of this research is to analyse impact of monitoring mechanism of corporate governance to comprehensive corporate performance, both financial performance and market performance. This research was conducted using secondary data obtained from annual reports of manufacture companies listed in the Indonesia Stock Exchange for the year 2011 until 2013. The data was analyzed using multiple regression method to capture the effect of corporate governance mechanism to company performance. The result showed that institutional shareholding and leverage partially and significantly affect financial performance, whilst board size, commissioner size, independent commissioner, managerial shareholding, audit committee size are found to insignificantly affect financial performance. Furthermore, board size, commissioner size and institutional shareholding significantly affect market performance whereas independent commissioner, managerial shareholding, audit committee and leverage do...

Research paper thumbnail of Pengaruh mekanisme good corporate governance terhadap kinerja perbankan dengan manajemen risiko sebagai variabel intervening

This study aimed to examine the effect of Good Corporate Governance (GCG) on risk management and ... more This study aimed to examine the effect of Good Corporate Governance (GCG) on risk management and the performance of banks in Indonesia. This study measures the extent of the implementation of corporate governance mechanisms in helping run the important managerial functions so as to reduce the risks faced and improve bank's performance. Samples are banks listed in Indonesia Stock Exchange 2012-2014 period account to 90 sample observations. GCG in this study was measured by a composite score of the elements of governance, risk management is measured by a composite score of some of the bank's risk while the banks' performance is measured by return on assets (ROA). The data were analyzed using simple linear analysis is performed three times to find the direct and indirect influence of variables on corporate governance, risk management, and performance. The results showed that the risk management role as an intervening variable. The analysis showed that the mechanism of GCG h...

Research paper thumbnail of Corporate governance dan kinerja balanced scorecard (studi kasus pada bank yang terdaftar di bursa efek indonesia)

Studi ini menguji hubungan antara kualitas dan kinerja tata kelola dengan memperkirakan model reg... more Studi ini menguji hubungan antara kualitas dan kinerja tata kelola dengan memperkirakan model regresi OLS untuk menguji hubungan ini. Kami mengukur tata kelola sebagai indeks komposit multidimensi yang terdiri dari dewan, komite audit, dan karakteristik struktur kepemilikan, sementara kinerja bank diukur menggunakan pendekatan Balanced Scorecard termasuk ukuran finansial dan nonfinansial. Bukti empiris menunjukkan bahwa tata kelola berpengaruh positif dan signifikan terhadap kinerja bank yang terdaftar di Pasar Modal Indonesia. Khususnya, untuk struktur dewan, bukti menunjukkan bahwa lebih banyak direktur eksekutif di dewan akan meningkatkan kinerja keuangan dan pelanggan tetapi menurunkan kinerja proses bisnis internal. Kami juga menemukan bahwa direktur komisaris dan rapat intensitasnya tidak mempengaruhi setiap dimensi kinerja BSC. Temuan menarik lainnya juga ditunjukkan oleh kinerja pelanggan, yang menunjukkan bahwa mekanisme CG memberikan pengaruh yang kuat dan signifikan terha...

Research paper thumbnail of Analisis karakteristik personal dan faktor situasional dalam penerimaan perilaku disfungsional audit serta dampaknya terhadap kualitas audit pemerintah

Research paper thumbnail of The Urgency of Guarding Ethical Climate in Government Through Ethics Audit

Proceedings of the Proceedings of the 1st Seminar and Workshop on Research Design, for Education, Social Science, Arts, and Humanities, SEWORD FRESSH 2019, April 27 2019, Surakarta, Central Java, Indonesia, 2019

Research paper thumbnail of Audit Quality of Government Auditor

Jurnal Akuntansi Multiparadigma, Mar 13, 2014

Audit Quality of Government Auditor. This study explores the relationship between government's au... more Audit Quality of Government Auditor. This study explores the relationship between government's auditors' personal characteristics and acceptance of dysfunctional behavior situational factors on government's audit quality. Data collection was conducted by distributing questionnaires to 111 government's auditors. The data was analyzed using PLS application. The results showed that government's auditors who increasingly accept dysfunctional behavior tend to have characteristic of external locus of control and that government's auditors with external locus of control tend to have low organizational commitment. Leadership style of the audit team leader during the audit process improved the government's auditors' commitment to their organization which leads to high-quality audit. Abstrak: Kualitas Audit dari Auditor Pemerintah. Penelitian ini mengeksplorasi hubungan antara karakteristik personal dan faktor-faktor situasional penerimaan perilaku disfungsional auditor pemerintah pada kualitas audit pemerintah. Pengumpulan data dilakukan dengan mendistribusikan kuisioner pada 111 auditor pemerintah. Data dianalisa menggunakan aplikasi PLS. Hasil menunjukkan bahwa auditor pemerintah yang semakin menerima perilaku disfungsional cenderung memiliki karakteristik locus of control eksternal dan auditor pemerintah dengan locus of control eksternal cenderung memiliki komitmen organisasi yang rendah. Gaya kepemimpinan tim audit selama proses audit meningkatkan komitmen auditor pemerintah pada organisasi mereka yang mengarah pada kualitas audit yang tinggi.

Research paper thumbnail of Audit Quality of Government Auditor

Jurnal Akuntansi Multiparadigma, Mar 13, 2014

Audit Quality of Government Auditor. This study explores the relationship between government's au... more Audit Quality of Government Auditor. This study explores the relationship between government's auditors' personal characteristics and acceptance of dysfunctional behavior situational factors on government's audit quality. Data collection was conducted by distributing questionnaires to 111 government's auditors. The data was analyzed using PLS application. The results showed that government's auditors who increasingly accept dysfunctional behavior tend to have characteristic of external locus of control and that government's auditors with external locus of control tend to have low organizational commitment. Leadership style of the audit team leader during the audit process improved the government's auditors' commitment to their organization which leads to high-quality audit. Abstrak: Kualitas Audit dari Auditor Pemerintah. Penelitian ini mengeksplorasi hubungan antara karakteristik personal dan faktor-faktor situasional penerimaan perilaku disfungsional auditor pemerintah pada kualitas audit pemerintah. Pengumpulan data dilakukan dengan mendistribusikan kuisioner pada 111 auditor pemerintah. Data dianalisa menggunakan aplikasi PLS. Hasil menunjukkan bahwa auditor pemerintah yang semakin menerima perilaku disfungsional cenderung memiliki karakteristik locus of control eksternal dan auditor pemerintah dengan locus of control eksternal cenderung memiliki komitmen organisasi yang rendah. Gaya kepemimpinan tim audit selama proses audit meningkatkan komitmen auditor pemerintah pada organisasi mereka yang mengarah pada kualitas audit yang tinggi.

Research paper thumbnail of Efek Monitoring Mechanism Terhadap Kinerja Keuangan Dan Kinerja Pasar

The main objective of this research is to analyse impact of monitoring mechanism of corporate gov... more The main objective of this research is to analyse impact of monitoring mechanism of corporate governance to comprehensive corporate performance, both financial performance and market performance. This research was conducted using secondary data obtained from annual reports of manufacture companies listed in the Indonesia Stock Exchange for the year 2011 until 2013. The data was analyzed using multiple regression method to capture the effect of corporate governance mechanism to company performance. The result showed that institutional shareholding and leverage partially and significantly affect financial performance, whilst board size, commissioner size, independent commissioner, managerial shareholding, audit committee size are found to insignificantly affect financial performance. Furthermore, board size, commissioner size and institutional shareholding significantly affect market performance whereas independent commissioner, managerial shareholding, audit committee and leverage do...

Research paper thumbnail of Pengaruh mekanisme good corporate governance terhadap kinerja perbankan dengan manajemen risiko sebagai variabel intervening

This study aimed to examine the effect of Good Corporate Governance (GCG) on risk management and ... more This study aimed to examine the effect of Good Corporate Governance (GCG) on risk management and the performance of banks in Indonesia. This study measures the extent of the implementation of corporate governance mechanisms in helping run the important managerial functions so as to reduce the risks faced and improve bank's performance. Samples are banks listed in Indonesia Stock Exchange 2012-2014 period account to 90 sample observations. GCG in this study was measured by a composite score of the elements of governance, risk management is measured by a composite score of some of the bank's risk while the banks' performance is measured by return on assets (ROA). The data were analyzed using simple linear analysis is performed three times to find the direct and indirect influence of variables on corporate governance, risk management, and performance. The results showed that the risk management role as an intervening variable. The analysis showed that the mechanism of GCG h...

Research paper thumbnail of Corporate governance dan kinerja balanced scorecard (studi kasus pada bank yang terdaftar di bursa efek indonesia)

Studi ini menguji hubungan antara kualitas dan kinerja tata kelola dengan memperkirakan model reg... more Studi ini menguji hubungan antara kualitas dan kinerja tata kelola dengan memperkirakan model regresi OLS untuk menguji hubungan ini. Kami mengukur tata kelola sebagai indeks komposit multidimensi yang terdiri dari dewan, komite audit, dan karakteristik struktur kepemilikan, sementara kinerja bank diukur menggunakan pendekatan Balanced Scorecard termasuk ukuran finansial dan nonfinansial. Bukti empiris menunjukkan bahwa tata kelola berpengaruh positif dan signifikan terhadap kinerja bank yang terdaftar di Pasar Modal Indonesia. Khususnya, untuk struktur dewan, bukti menunjukkan bahwa lebih banyak direktur eksekutif di dewan akan meningkatkan kinerja keuangan dan pelanggan tetapi menurunkan kinerja proses bisnis internal. Kami juga menemukan bahwa direktur komisaris dan rapat intensitasnya tidak mempengaruhi setiap dimensi kinerja BSC. Temuan menarik lainnya juga ditunjukkan oleh kinerja pelanggan, yang menunjukkan bahwa mekanisme CG memberikan pengaruh yang kuat dan signifikan terha...

Research paper thumbnail of Analisis karakteristik personal dan faktor situasional dalam penerimaan perilaku disfungsional audit serta dampaknya terhadap kualitas audit pemerintah

Research paper thumbnail of The Urgency of Guarding Ethical Climate in Government Through Ethics Audit

Proceedings of the Proceedings of the 1st Seminar and Workshop on Research Design, for Education, Social Science, Arts, and Humanities, SEWORD FRESSH 2019, April 27 2019, Surakarta, Central Java, Indonesia, 2019

Research paper thumbnail of Audit Quality of Government Auditor

Jurnal Akuntansi Multiparadigma, Mar 13, 2014

Audit Quality of Government Auditor. This study explores the relationship between government's au... more Audit Quality of Government Auditor. This study explores the relationship between government's auditors' personal characteristics and acceptance of dysfunctional behavior situational factors on government's audit quality. Data collection was conducted by distributing questionnaires to 111 government's auditors. The data was analyzed using PLS application. The results showed that government's auditors who increasingly accept dysfunctional behavior tend to have characteristic of external locus of control and that government's auditors with external locus of control tend to have low organizational commitment. Leadership style of the audit team leader during the audit process improved the government's auditors' commitment to their organization which leads to high-quality audit. Abstrak: Kualitas Audit dari Auditor Pemerintah. Penelitian ini mengeksplorasi hubungan antara karakteristik personal dan faktor-faktor situasional penerimaan perilaku disfungsional auditor pemerintah pada kualitas audit pemerintah. Pengumpulan data dilakukan dengan mendistribusikan kuisioner pada 111 auditor pemerintah. Data dianalisa menggunakan aplikasi PLS. Hasil menunjukkan bahwa auditor pemerintah yang semakin menerima perilaku disfungsional cenderung memiliki karakteristik locus of control eksternal dan auditor pemerintah dengan locus of control eksternal cenderung memiliki komitmen organisasi yang rendah. Gaya kepemimpinan tim audit selama proses audit meningkatkan komitmen auditor pemerintah pada organisasi mereka yang mengarah pada kualitas audit yang tinggi.

Research paper thumbnail of Audit Quality of Government Auditor

Jurnal Akuntansi Multiparadigma, Mar 13, 2014

Audit Quality of Government Auditor. This study explores the relationship between government's au... more Audit Quality of Government Auditor. This study explores the relationship between government's auditors' personal characteristics and acceptance of dysfunctional behavior situational factors on government's audit quality. Data collection was conducted by distributing questionnaires to 111 government's auditors. The data was analyzed using PLS application. The results showed that government's auditors who increasingly accept dysfunctional behavior tend to have characteristic of external locus of control and that government's auditors with external locus of control tend to have low organizational commitment. Leadership style of the audit team leader during the audit process improved the government's auditors' commitment to their organization which leads to high-quality audit. Abstrak: Kualitas Audit dari Auditor Pemerintah. Penelitian ini mengeksplorasi hubungan antara karakteristik personal dan faktor-faktor situasional penerimaan perilaku disfungsional auditor pemerintah pada kualitas audit pemerintah. Pengumpulan data dilakukan dengan mendistribusikan kuisioner pada 111 auditor pemerintah. Data dianalisa menggunakan aplikasi PLS. Hasil menunjukkan bahwa auditor pemerintah yang semakin menerima perilaku disfungsional cenderung memiliki karakteristik locus of control eksternal dan auditor pemerintah dengan locus of control eksternal cenderung memiliki komitmen organisasi yang rendah. Gaya kepemimpinan tim audit selama proses audit meningkatkan komitmen auditor pemerintah pada organisasi mereka yang mengarah pada kualitas audit yang tinggi.