soni irwandi - Academia.edu (original) (raw)

Papers by soni irwandi

This research investigates and analyzes the strength of business and corporate elites. Research f... more This research investigates and analyzes the strength of business and corporate elites. Research focuses on approaches that are rooted in social network analysis techniques. Research is based on the same observation in Europe, Japan and AngloAmerica. Investigations carried out to double post commissioners and board of directors at public companies in Indonesia. Dual position is often referred to as interking Directorate. Such concurrent positions are dual position the board of commissioners and board of directors in the same industry (horizontal link), different industries (vertical link), and both (mixed link). The results showed that the model is dominated by the vertical link. Status link different models significantly during the observation. Based on the analysis of operational performance is affected by link models/interlocking models. Vertical link has the highest performance value compared to other models link. The study is expected to contribute related to the development of ...

This study aims to explain the effect of Performance Expectation, Effort Expectation, and Social ... more This study aims to explain the effect of Performance Expectation, Effort Expectation, and Social Expectation on users' intention in information system, the condition to facilitate users in the application of information system and the users' intention to the application of information system. The "population of this study was Accounting students STIE Perbanas Surabaya who have gained training certificate Enterprise Resources Planning with MySAP (Systems Aplications and Products). The result ^ of this study is the Performance Expectation has significant influence to Social Factor; and Social " factor has influence on the intention toward the use of information system. Perkembangan teknologi berhubungan dengan perkembangan sistem informasi itu sendiri. Suatu sistem informasi dapat didefmisikan secara teknis sebagai suatuan komponen yang saling berhubung-an yang mengumpulkan memproses, menyimpan dan mendistribusikan informasi untuk suatu keputus-an dan kendali suatu o...

A bstrak: Partisipasi Penetapan Tujuan Perusahaan s ebagai Variabel Prediktor t erhadap Kinerja M... more A bstrak: Partisipasi Penetapan Tujuan Perusahaan s ebagai Variabel Prediktor t erhadap Kinerja Manajerial. Penelitian ini bertujuan untuk menguji pengaruh langsung dan tidak langsung partisipasi penetapan tujuan terhadap kinerja manajerial yang dimediasi oleh kepercayaan interpersonal dan komitmen dalam tujuan perusahaan. Objek penelitian dilakukan pada tingkat manajer menengah dan bawah pada seluruh perusahaan di Propinsi Banten yang terdaftar di Bursa Efek Indonesia (BEI). Analisis alat statistik menggunakan Structural Equation Model (SEM) dengan Program WarpPLS Versi 3.0. Hasil penelitian menunjukkan bahwa partisipasi penetapan tujuan perusahaan berpengaruh signifikan dan positif terhadap kinerja manajerial. Hasil menunjukkan bahwa kepercayaan interpersonal dan komitmen dalam tujuan perusahaan memediasi secara parsial pengaruh tidak langsung partisipasi penetapan tujuan perusahaan terhadap kinerja manajerial. Abstract: Goal-Setting Participation as Predictor Variable on Manageri...

Green Finance, 2020

This research is aimed to examine the effect of environmental performance on firm value with envi... more This research is aimed to examine the effect of environmental performance on firm value with environmental disclosure as a mediation variable. Sample of research is non-financial companies at the Indonesia Stock Exchange that have followed the Environmental Performance Assessment Program (PROPER) held by the Ministry of Life Environment and Forestry. The data analysis method is Structural Equation Modeling-Partial Least Square (SEM-PLS), and the analysis operation is facilitated by the software of WarpPLS 6.0. The result of analysis has given a few findings. One is that environmental performance has a positive effect on firm value and environmental disclosure. Other result shows that environmental disclosure does not affect firm value and does not mediate the effect of environmental performance on firm value. In general, all the results support the stakeholder theory and the resource-based view theory. Companies with environmentally friendly commitments can be a strategy in creating higher firm value.

Journal of Economics, Business & Accountancy Ventura, 2019

The ASEAN Economic Community which has taken place since 2015 has had an impact on ... more The ASEAN Economic Community which has taken place since 2015 has had an impact on the liberalization of labor flows towards Indonesia's economic growth. The large number of labor migration entering Indonesia will have an impact on the disruption of Indonesia's economic stability. Less employment in Indonesia encourages Indonesian workers to work abroad to seek high wages and welfare. This will worsen the condition of Indonesia's economic growth. The aim of this study is to analyze patterns of Local Indicators of Spatial Association (LISA) of Indonesian Workers against Indonesian Economic Growth.This research was conducted with a period of 2004-2015 or 12 years. Selection of a range of time periods is carried out by considering the limitations of the data used in the study. Samples of this study include the ASEAN member countries: Indonesia, Malaysia, The Philippines, Thailand, Singapore, Brunei, Vietnam, Laos, Myanmar, and Cambodia. Description of variable...

The Indonesian Accounting Review, 2017

This study aims to retest the effect of internal control effectiveness, compensation system suita... more This study aims to retest the effect of internal control effectiveness, compensation system suitability, and information asymmetry, adherence to accounting rules, and management morality on accounting fraud tendency. This study uses agency theory and fraud triangle as a grand theory. This study was conducted in 19 companies in Surabaya with 79 managers as respondents. The data were analyzed using multiple linear regression models with SPSS software. The results show that internal control effectiveness, compensation system suitability, information asymmetry, adherence to accounting rules, and management morality have a significant effect on accounting fraud tendency.

Journal of Economics, Business and Accountancy Ventura, 2016

So far, there has been a bureaucracy reform and implementation of new regulations for good govern... more So far, there has been a bureaucracy reform and implementation of new regulations for good governance capital markets. However, policy violations are still frequent. For example, cases of violation of financial regulations leading to fraudulent financial reporting occurred in several companies listed on the Indonesia Stock Exchange. This study aims to examine the empirical facts related to the legitimacy theory with-in the scope of violation of financial regulation, financial performance and social responsibility disclosure of non-financial companies in Indonesia Stock Exchange. The data were obtained from the Indonesia Stock Exchange. There were 24 non-financial violator-companies of financial regulation chosen as the sample. These data, in relation to the research hypotheses, were analyzed by using a path analysis test. The result showed there were no significant effect of the violations of financial regulations on financial performance and the level of corporate social responsibi...

JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)

ABSTRACTThis research aims to expose the existence of recording and to report environmental costs... more ABSTRACTThis research aims to expose the existence of recording and to report environmental costs in Gresik. This research uses phenomenological approaches that try to explain or expose the meaning of the concept or phenomenon, which is based on the experience of consciousness that occurs in some individuals. Data used in this study are interviews, direct observation in the company, and reports required. The researcher's subjectivity came after seeing the amount of pollution in Gresik. Researchers want to know the costs associated with the environment (environmental pollution) made by the company and the impact (environmental pollution) experienced by the public and the handling company on the public. This research showed that environmental costs are still incorporated in costs such as cost centre reports, general office expenses, and general expenses. In contrast, in recording and reporting of environmental costs incorporated in the HPP in the income statement so as not to, the...

This study aims to analysis financial stability, nature of industry, audit opinion on fraudulent ... more This study aims to analysis financial stability, nature of industry, audit opinion on fraudulent financial statement. Furthermore, to analysis financial stability, the nature of industry, audit opinion on real earnings management, to analysis the real earning management on fraudulent financial statement. Next, to analysis financial stability, nature of industry, audit opinion on fraudulent financial statement with real earning management as a mediating variable. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange during the period 2013-2017. The sampling technique was carried out by purposive sampling to produce 130 samples. In this study the technical analysis model uses path analysis and SPSS version 22. The results of this research are financial stability and nature of industry has a significant effect on fraudulent financial statement. Audit opinion has not effect on fraudulent financial statement. Financial stability and Nature o...

Penelitian ini bermaksud menguji kembali pengaruh antecedent job insecurity terhadap job insecuri... more Penelitian ini bermaksud menguji kembali pengaruh antecedent job insecurity terhadap job insecurity dan pengaruh job insecurity terhadap turnover intentions, dengan pendekatan model penelitian Ashford. (1989) dan instrumen pertanyaan job insecurity dan Ameen et al., (1995). Data berhasil dikumpulkan dari jawaban responden yang telah mengembalikan kuisioner, yaitu sebanyak 247 (24,7%) responden. Responden penelitian ini adalah akuntan pendidik dari beberapa perguruan tinggi di Indonesia. Data di analisis menggunakan teknik multivariat Structural Equation Model (SEM), dengan bantuan program AMOS 4.01 dan SPSS 10.0. Penelitian ini berhasil mendukung hipotesis dengan menunjukkan pengaruh role conflict, locus of control dan organizational change terhadap job insecuriO4 kecuali role ambiguity tidak berpengaruh signifikan terhadap job insecurity dan hasil penelitian ini pula menunjukkan pengaruh langsung job insecurity terhadap turnover intentions. Penelitian ini menemukan bahwa persepsi d...

Research Journal of Finance and Accounting, 2016

According to the Statement of Financial Accounting Concepts (SFAC) No. 1, the earnings informatio... more According to the Statement of Financial Accounting Concepts (SFAC) No. 1, the earnings information is a major concern for measuring performance or accountability of management. Earnings information also helps the owner or other party in measuring the power company's earnings in the future. This has created an opportunity for management to take action that can make financial reports into looks better, the manager's actions sometimes conflict with the company's goals. In defiance of the one form is earnings management (earnings management) (Mohammad Sani et all 2012). Earnings management is the impact on the freedom of a manager to choose According to Healy and Wahlen (in Theresia, 2005) earnings management is the management's efforts to change the financial statements intended to mislead shareholders who want to know the company's performance or to effect a financial report containing the earnings information. Earnings management is the impact of a manager the fre...

This research investigates and analyzes the strength of business and corporate elites. Research f... more This research investigates and analyzes the strength of business and corporate elites. Research focuses on approaches that are rooted in social network analysis techniques. Research is based on the same observation in Europe, Japan and Anglo-America. Investigations carried out to double post commissioners and board of directors at public companies in Indonesia. Dual position is often referred to as interking Directorate. Such concurrent positions are dual position the board of commissioners and board of directors in the same industry (horizontal link), different industries (vertical link), and both (mixed link). The results showed that the model is dominated by the vertical link. Status link different models significantly during the observation. Based on the analysis of operational performance is affected by link models/interlocking models. Vertical link has the highest performance value compared to other models link. The study is expected to contribute related to the development of...

Penelitian ini mencoba memperluas pembahasan mengenai hubungan antara anggaran partisipatif denga... more Penelitian ini mencoba memperluas pembahasan mengenai hubungan antara anggaran partisipatif dengan kinerja manajerial secara langsung maupun tidak langsung, dengan melakukan pengujian terhadap gaya kepemimpinan yang berfungsi sebagai variabel moderating terhadap hubungan antara efektivitas partisipasi penyusunan anggaran dalam rangka peningkatan kinerja manajerial. Sampel penelitian dipilih menggunakan metode area sampling. Unit analisis adalah manajer/kepala bagian keuangan lembaga keuangan syariah Surabaya-Sidoarjo & Gresik. Data dikumpulkan dengan metode mail survey. Metode statistik yang digunakan untuk menguji masing-masing hipotesis adalah MRA dan regresi linier. Hasil penelitian ini menemukan anggaran partisipatif berhubungan negatif secara signifikan terhadap kinerja manajerial.. Kata kunci : Anggaran partisipatif, Kinerja manajerial, Gaya epemimpinan.

Jurnal Economia, Mar 30, 2015

laba merupakan tindakan yang tidak mudah untuk menghindari karena dampak dari penggunaan basis ak... more laba merupakan tindakan yang tidak mudah untuk menghindari karena dampak dari penggunaan basis akrual dalam penyusunan laporan keuangan. Dalam penelitian ini, manajemen laba nyata dengan pendekatan arus kas operasi proxy pada kinerja perusahaan dengan menggunakan indikator Return on Asset (ROA) dan Tobin Q. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang menggunakan kriteria pemilihan sampel. Metode penelitian ini menggunakan analisis deskriptif dan metode analisis statistik. Pengujian hipotesis dilakukan dengan menggunakan uji t dan uji F, dengan tingkat signifikansi (α) dari 5 persen khususnya. Hasil analisis regresi untuk penelitian ini menunjukkan bahwa pendekatan manajemen laba nyata untuk efek arus kas operasi pada indikator kinerja perusahaan Return on Asset (ROA) dan tidak berpengaruh pada indikator kinerja perusahaan Tobin's Q.

Green Finance,2(1): 100–113., 2020

The Indonesian Accounting Review

Financial reporting is the most important information for investors. So far, a rapid internet gro... more Financial reporting is the most important information for investors. So far, a rapid internet growth has created a new strategy for companies to communicate with investors. In this case, internet could be used by companies to report their financial information, or commonly known as Internet Financial Reporting (IFR). The objec-tive of this study is to analyze the effect of firm size, profitability, liquidity, leverage, listing age, and auditor reputation on Internet Financial Reporting. The sample, as based on sampling criteria, consists of 82 manufacturing companies listed in the Indonesia Stock Exchange in 2013. This study used a multiple regression analysis for the analyses such as to examine the variables that affect the Internet Financial Reporting. The findings show that firm size has a significant effect on Internet Fi-nancial Reporting. However, other factors such as profitability, liquidity, leverage, listing age, and auditor reputation have no significant effects on Intern...

Journal of International Studies

A B S T R A C T : So far, there has been a bureaucracy reform and implementation of new regulatio... more A B S T R A C T : So far, there has been a bureaucracy reform and implementation of new regulations for good governance capital markets. However, policy violations are still frequent. For example, cases of violation of financial regulations leading to fraudulent financial reporting occurred in several companies listed on the Indonesia Stock Exchange. This study aims to examine the empirical facts related to the legitimacy theory within the scope of violation of financial regulation, financial performance and social responsibility disclosure of non-financial companies in Indonesia Stock Exchange. The data were obtained from the Indonesia Stock Exchange. There were 24 non-financial violator-companies of financial regulation chosen as the sample. These data, in relation to the research hypotheses, were analyzed by using a path analysis test. The result showed there were no significant effect of the violations of financial regulations on financial performance and the level of corporate ...

Jurnal Reviu Akuntansi Dan Keuangan, Mar 22, 2013

This study is an extension of the study of Aranya et.al (1994) which try to determine the influen... more This study is an extension of the study of Aranya et.al (1994) which try to determine the influence of organizational culture on job satisfaction and organizational commitment, the effect of role conflict on job satisfaction and organizational commitment in Indonesia. This is a survey research. 500 questionnaire was sent to public accountant staff in Java and South Sulawesi. The result show that organizational culture influence significantly on job satisfaction organizational commitment.

Green Finance, 2020

Journal of Economics, Business & Accountancy Ventura, 2019

The Indonesian Accounting Review, 2017

Journal of Economics, Business and Accountancy Ventura, 2016

JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)

Research Journal of Finance and Accounting, 2016

This research investigates and analyzes the strength of business and corporate elites. Research f... more This research investigates and analyzes the strength of business and corporate elites. Research focuses on approaches that are rooted in social network analysis techniques. Research is based on the same observation in Europe, Japan and Anglo-America. Investigations carried out to double post commissioners and board of directors at public companies in Indonesia. Dual position is often referred to as interking Directorate. Such concurrent positions are dual position the board of commissioners and board of directors in the same industry (horizontal link), different industries (vertical link), and both (mixed link). The results showed that the model is dominated by the vertical link. Status link different models significantly during the observation. Based on the analysis of operational performance is affected by link models/interlocking models. Vertical link has the highest performance value compared to other models link. The study is expected to contribute related to the development of...

Jurnal Economia, Mar 30, 2015

Green Finance,2(1): 100–113., 2020

The Indonesian Accounting Review

Journal of International Studies

Jurnal Reviu Akuntansi Dan Keuangan, Mar 22, 2013