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<![CDATA[ANALYSIS OF FACTORS THAT INFLUENCE GOOD CORPORATE GOVERNANCE ON EARNINGS MANAGEMENT IN MANUFACTURING COMPANY LISTED IN INDONESIA STOCK EXCHANGE ]]>
<![CDATA[Vidiyastutik, Elok Dwi]]>;
<![CDATA[Hendra, Joni]]>
<![CDATA[ International Journal of Social Science and Business Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v4i2.24154
<![CDATA[The consistent implementation of good corporate governance based on fairness, transparency, and accountability is proven to improve the quality of financial statements.This study aims to determine the influence of indicators of good corporate governance indicators to earnings management in Manufacturing Companies listed in Indonesia Stock Exchange (IDX). The sampling method is porposive samling by taking a sample of 30 manufacturing companies in the consumer goods industry sector which publishes annual report complete year 2014-2018.The results showed that simultaneously and partially, managerial ownership, composition of board of commissioner, audit committee and audit quality of KAP size have a positive effect on earnings management.Variable composition of board of commissioner has the most dominant influence to earnings management, shown by value of Standardized efficients Beta 0,303 bigger of the value of Standardized Coefficients Beta of other independent variables.]]>
<![CDATA[Pengaruh Kinerja Keuangan, Struktur Modal dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Farmasi yang Terdaftar pada BEI Tahun 2013-2017 ]]>
<![CDATA[Susilowati, Diana]]>;
<![CDATA[Saiful Bahri, H M]]>;
<![CDATA[Vidiyastutik, Elok Dwi]]>;
<![CDATA[Amani, Tatik]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 3 No. 2 (2019): Juli 2019 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/assets.v3i2.444
<![CDATA[Return On Assets (ROA), Debt to Equity Ratio (DER) and Total Assets on Corporate Values in Registered Pharmaceutical Companies in the Year 2013-2017. Firm value is an assessment or view of a company that is often assumed to be the value of shares so that the company seeks to max. the value of shares to increase the firm value. This research aims to find proof of the effect of Financial Performance (ROA), Capital Structure (DER) and Company Size (Total Assets) on firm value (PBV). This study uses a sample of pharmaceutical companies listed on the Indonesian Stock Exchange in 2013-2017 with a total of 7 companies, using the purposive sampling method. The results showed with a significance level of α = 0.05, it was found that financial performance, capital structure, and company size simultaneously had an effect on the firm value with Fount ˃ Ftable, financial performance variables and capital structure partially had a sig. effect on firm value with count ˃ t table, firm size partially doesn’t have an influence on the firm value. The capital structure variable that has the most dominant influence on firm value, is indicated by the value of Standardized Coefficients Beta 0.897 with count (4.422) greater than the other.]]>
<![CDATA[The Influence of Internal Control System and Accountability of Village Fund Allocation Management on Village Financial Performance ]]>
<![CDATA[Priantono, Seger]]>;
<![CDATA[Vidiyastutik, Elok Dwi]]>
<![CDATA[ International Journal of Social Science and Business Vol 6, No 1 (2022): February ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v6i1.40068
<![CDATA[In the process of managing the allocation of village funds that are good and correct it is expected to improve the quality of the village's financial performance. The weak management of village funds appears to be systematic which is confirmed by the results of a review of a number of evaluation studies of government institutions and Non-Governmental Organizations (NGOs). Accountability of village fund management as a form of accountability for village funds that have been entrusted as the implementation of the obligations of the village head in order to achieve village goals. Accountability is expected to be able to improve the quality of village government so that village fund management becomes a benchmark for community trust This research aims to test the influence of internal control and accountability systems simultaneously and partially on the financial performance of the village. The type of research used is quantitative research with a causal associative approach. The subjects of the study were all parties directly involved in the management of village funds allocation in Gending District of Probolinggo Regency amounted to 41 people. This type of data in the form of primary data is obtained through questionnaires and analyzed using multiple regression analysis. The results showed that the internal control and accountability system simultaneously had a significant effect on the financial performance of the village and the internal control system and partial accountability also had a significant effect on the financial performance of the village in the Gending Subdistrict of Probolinggo Regency. Internal control is required to provide and present financial statements in accordance with the laws and regulations on a regular basis, the prevailing regularity will provide effectiveness to financial performance as a mirror of the success that has been done by employees.]]>
<![CDATA[DAMPAK TEKNOLOGI INFORMASI TERHADAP AUDIT INTERNAL ]]>
<![CDATA[Tatik Amani]]>;
<![CDATA[Elok Dwi Vidiyastutik]]>;
<![CDATA[Khusnik Hudzafidah]]>
<![CDATA[ UNEJ e-Proceeding Seminar Nasional Ekonomi dan Bisnis (SNAPER-EBIS 2017) Fakultas Ekonomi dan Bisnis Universitas Jembe ]]>
Publisher : <![CDATA[UPT Penerbitan Universitas Jember ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengetahui dampak Teknologi Informasi yang saat ini berkembang pesat terhadap audit internal. Penelitian menggunakan pendekatan kualitatif dengan mengkaji teori-teori yang ada dan hasil penelitian-penelitian terdahulu. Hasil penelitian menunjukkan bahwa penggunaan teknologi informasi dapat meningkatkan pengendalian internal dengan menambahkan prosedur pengendalian baru yang dilakukan oleh komputer, meskipun di sisi lain teknologi informasi juga dapat menimbulkan risiko-risiko baru tetapi hal ini bisa diatasi dengan menggunakan pengendalian khusus terhadap sistem teknologi informasi. Dampak Teknologi Informasi di organisasi pada gilirannya memaksa auditor internal untuk meningkatkan pengetahuan Teknologi Informasi dan keterampilan serta menyesuaikan bagaimana mereka melakukan pekerjaan mereka.]]>
<![CDATA[Analisis Kinerja Realisasi Anggaran Dalam Belanja Daerah Pemerintah Probolinggo ]]>
<![CDATA[Nur Hasanah]]>;
<![CDATA[Elok Dwi Vidiyastutik]]>
<![CDATA[ Ecobuss Vol 6 No 2 (2018): Ecobuss September 2018 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Panca Marga ]]>
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<![CDATA[The research was conducted at the Regional Revenue, Financial and Asset Management Agency (BPPKAD) of Probolinggo City with the aim of analyzing the performance of the budget realization in the regional expenditure of the Probolinggo City Government. the type of research used is quantitative descriptive, the data used from the 2013-2017 fiscal year. The results show the difference between the budget and the realization of spending has a significant difference when seen from the nominal, for growth is always changing or not, for harmony analysis for the last period shows improvement in realizing shopping spending, and for the calculation of shopping efficiency ratios of in 2013 to 2017 the City of Probolinggo Government has made savings which resulted in a SILPA surplus (Over Time Budget Calculation) which is good to use the following year. Keywords: Performance, Budgets Realization, and Regional Expenditures]]>
<![CDATA[Pengaruh Earning Per Share, Return On Asset dan Debt to Equity Ratio Terhadap Harga Saham ]]>
<![CDATA[Elok Dwi Vidiyastutik]]>;
<![CDATA[Agustin Rahayu]]>
<![CDATA[ Ecobuss Vol 9 No 1 (2021): Jurnal Ilmiah Ecobuss ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Panca Marga ]]>
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DOI: 10.51747/ecobuss.v9i1.746
<![CDATA[Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh Earning Per Share, Return On Asset dan Debt to Equity Ratio Terhadap Harga Saham. Pendekatan yang dilakukan pada penelitian ini adalah kuantitatif deskriptif. Populasi pada penelitian ini adalah perusahaan Tekstil dan Garmen yang terdaftar di Bursa Efek Indonesia tahun 2016-2018. Metode pengambilan sampel yang dipakai adalah metode purposive sampling dan didapatkan jumlah sampel yang memenuhi persyaratan sebanyak 51 perusahaan. Sumber data adalah data sekunder berupa laporan keuangan tahunan yang dikeluarkan oleh masing-masing perusahaan. Hasil penelitian menunjukkan bahwa Earning Per Share berpengaruh postif dan signifikan terhadap harga saham, Return On Asset berpengaruh postif dan signifikan terhadap harga saham, dan Debt to Equity Ratio berpengaruh negatif dan signifikan terhadap harga saham.]]>
<![CDATA[Pengaruh EPS, PER, dan DER Terhadap Harga Saham Pada Perusahaan Rokok yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Seger Priantono]]>;
<![CDATA[Elok Dwi Vidiyastutik]]>;
<![CDATA[Yuliati Yuliati]]>
<![CDATA[ Ecobuss Vol 9 No 2 (2021): Jurnal Ilmiah Ecobuss ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Panca Marga ]]>
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DOI: 10.51747/ecobuss.v9i2.812
<![CDATA[Abstract This research was conducted on 4 cigarette companies listed on the Indonesia Stock Exchange with financial statements in 2013 - 2017 with the aim to determine the influence of Earning Per Share (EPS), Price Earning Ratio (PER) and Debt to Equity Ratio (DER) simultaneously and partially on the share price of Cigarette Companies listed in IDX in 2013 – 2017. This type of research uses causal research. Data is collected by documentation, data analysis methods in the form of multiple linear regression analysis. The results showed that there was a significant influence of EPS, PER and DER simultaneously on the share price, there was a significant influence of EPS partially on the share price, while the variables PER and DER partially had no significant effect on the share price of cigarette companies listed on the Indonesia Stock Exchange (IDX) year 2013 – 2017. Variable EPS that has a dominant effect on the share price with the value of Standardized Coefficients Beta = 0.870. Keyword: EPS, PER, DER, Share Price.]]>
<![CDATA[Analysis of Factors That Influence Good Corporate Governance on Earnings Management in Manufacturing Company Listed in Indonesia Stock Exchange ]]>
<![CDATA[Elok Dwi Vidiyastutik]]>;
<![CDATA[Joni Hendra]]>
<![CDATA[ International Journal of Social Science and Business Vol. 4 No. 2 (2020): May ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v4i2.24154
<![CDATA[The consistent implementation of good corporate governance based on fairness, transparency, and accountability is proven to improve the quality of financial statements.This study aims to determine the influence of indicators of good corporate governance indicators to earnings management in Manufacturing Companies listed in Indonesia Stock Exchange (IDX). The sampling method is porposive samling by taking a sample of 30 manufacturing companies in the consumer goods industry sector which publishes annual report complete year 2014-2018.The results showed that simultaneously and partially, managerial ownership, composition of board of commissioner, audit committee and audit quality of KAP size have a positive effect on earnings management.Variable composition of board of commissioner has the most dominant influence to earnings management, shown by value of Standardized efficients Beta 0,303 bigger of the value of Standardized Coefficients Beta of other independent variables.]]>
<![CDATA[The Influence of Internal Control System and Accountability of Village Fund Allocation Management on Village Financial Performance ]]>
<![CDATA[Seger Priantono]]>;
<![CDATA[Elok Dwi Vidiyastutik]]>
<![CDATA[ International Journal of Social Science and Business Vol. 6 No. 1 (2022): February ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v6i1.40068
<![CDATA[This study aims to analyze the influence of internal control and accountability systems simultaneously and partially on the financial performance of the village. The type of research used is quantitative research with a causal associative approach. The subjects of the study were all parties directly involved in the management of village funds allocation in Gending District of Probolinggo Regency amounted to 41 people. This type of data in the form of primary data is obtained through questionnaires and analyzed using multiple regression analysis. The results showed that the internal control and accountability system simultaneously had a significant effect on the financial performance of the village and the internal control system and partial accountability also had a significant effect on the financial performance of the village in the Gending Subdistrict of Probolinggo Regency. Internal control is required to provide and present financial statements in accordance with the laws and regulations on a regular basis, the prevailing regularity will provide effectiveness to financial performance as a mirror of the success that has been done by employees.]]>
<![CDATA[Pengaruh Kinerja Keuangan, Struktur Modal dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Farmasi yang Terdaftar pada BEI Tahun 2013-2017 ]]>
<![CDATA[Diana Susilowati]]>;
<![CDATA[H M Saiful Bahri]]>;
<![CDATA[Elok Dwi Vidiyastutik]]>;
<![CDATA[Tatik Amani]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 3 No. 2 (2019): Juli 2019 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/assets.v3i2.444
<![CDATA[Return On Assets (ROA), Debt to Equity Ratio (DER) and Total Assets on Corporate Values in Registered Pharmaceutical Companies in the Year 2013-2017. Firm value is an assessment or view of a company that is often assumed to be the value of shares so that the company seeks to max. the value of shares to increase the firm value. This research aims to find proof of the effect of Financial Performance (ROA), Capital Structure (DER) and Company Size (Total Assets) on firm value (PBV). This study uses a sample of pharmaceutical companies listed on the Indonesian Stock Exchange in 2013-2017 with a total of 7 companies, using the purposive sampling method. The results showed with a significance level of α = 0.05, it was found that financial performance, capital structure, and company size simultaneously had an effect on the firm value with Fount ˃ Ftable, financial performance variables and capital structure partially had a sig. effect on firm value with count ˃ t table, firm size partially doesn’t have an influence on the firm value. The capital structure variable that has the most dominant influence on firm value, is indicated by the value of Standardized Coefficients Beta 0.897 with count (4.422) greater than the other.]]>
