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All Journal AKUNTABILITAS Journal of Economics, Business, & Accountancy Ventura Fokus Bisnis Binus Business Review Monex: Journal of Accounting Research Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Studi Manajemen dan Bisnis Syntax Literate: Jurnal Ilmiah Indonesia Akuntabel : Jurnal Ekonomi dan Keuangan Jurnal Riset Keuangan dan Akuntansi (JRKA) Jurnal Doktor Manajemen (JDM) Valid Jurnal Ilmiah Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Economics, Business and Accounting Research (IJEBAR) JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi Oikonomika: Jurnal Kajian Ekonomi dan Keuangan Syariah Jurnal Akuntansi dan Keuangan Journal of Islamic Economics and Finance Jurnal Sosial dan Sains Jurnal Riset Akuntansi Soedirman Journal of Islamic Economics and Finance

Negina Kencono Putri

Universitas Jenderal Soedirman

Author-ID : 1129823

Humanities Astronomy Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Social Sciences Other

Published : 29 Documents Claim Missing Document

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Studi komparasi kinerja keuangan perusahaan perbankan setelah penerapan ias 39 Negina Kencono Putri
AKUNTABEL Vol 15, No 2 (2018): September
Publisher : Faculty of Economics and Business Mulawarman University

Industri perbankan merupakan industri keuangan yang melibatkan beragam regulasi. Salah satu regulasi internasional yang terkait dengan industri perbankan adalah IAS 39. Regulasi tersebut menguraikan persyaratan akuntansi penyajian dari instrumen keuangan, terutama untuk klasifikasi instrumen dalam aset keuangan, kewajiban keuangan dan instrumen ekuitas. Penelitian ini bertujuan untuk melakukan komparasi atas kinerja perusahaan perbankan, sebelum dan setelah penerapan efektif IAS 39. Kinerja perusahaan yang menjadi variabel dalam penelitian ini adalah kinerja keuangan 30 perusahaan perbankan, yang terdiri dari rasio profitabilitas (ROE), rasio likuiditas (current ratio dan cash ratio), serta rasio solvabilitas berupa DER, dengan periode pengamatan dari tahun 2010-2015. Hasil penelitian menunjukkan menunjukkan bahwa variabel current ratio, cash ratio dan debt to equity ratio tidak mengalami perbedaan yang signifikan, pada periode sebelum dan setelah penerapan IAS 39, sementara, variabel ROE dalam penelitian ini mengalami perbedaan yang signifikan, pada periode sebelum dan setelah konvergensi.

Determinan Kebijakan Dividen Nurjanah, Lailah; Putri, Negina Kencono
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh likuditas yang diproksikan dengan current ratio dan leverage diproksikan dengan debt to equity ratio terhadap kebijakan dividen diproksikan dengan dividend payout ratio pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Data diperoleh dari laman web Bursa Efek Indonesia (BEI). Populasi dalam penelitian adalah 24 perusahaan. Teknik pengambilan sampel menggunakan metode purposive sampling, dan diperoleh 9 sampel penelitian. Alat analisis yang digunakan adalah program SPSS versi 26. Hasil pengujian secara parsial menunjukkan bahwa terdapat pengaruh positif dan signifikan antara variabel current ratio terhadap dividend payout ratio. Kemudian pengaruh yang juga positif dan signifikan dari pengujian secara parsial ditunjukkan antara debt to equity ratio terhadap dividend payout ratio. Hasil pengujian secara simultan menunjukkan bahwa secara bersama-sama kedua variabel independen yaitu current ratio dan debt to equity ratio memiliki pengaruh yang signifikan terhadap dividend payout ratio. Kata kunci: Current Ratio; Debt to Equity Ratio; Dividend Payout Ratio.

Pengaruh Pergantian CEO dan Pengungkapan CSR sebagai Maslahat Mursalah terhadap Manajemen Laba dengan Struktur Corporate Governance sebagai Variabel Moderasi Adhelia Desi Prawestri; Bambang Setyobudi Iriyanto; Negina Kencono Putri
Journal of Islamic Economics and Finance Vol. 2 No. 1 (2022): JIEF VOL.2 NO.1 MAY 2022
Publisher : Departement of Sharia Economics, Faculty of Islamic Economics and Business, Universitas Islam Negeri K.H Abdurrahman Wahid Pekalongan

This study aims to determine whether CEO turnover and CSR disclosure as maslahat mursalah are moderated by corporate governance structure consisting of independent commissioners, audit committee and institutional ownership partially affect earnings management. This study uses secondary data from manufacturing companies during 2019. Sampling technique using purposive sampling. The data were collected and analyzed using moderated regression analysis (MRA). The result indicate that CEO turnover and CSR disclosure as maslahat mursalah have no effect on earnings management. Independent commissioners and institutional ownership does not moderate the effect of CEO turnover on earnings management. The audit committee weakens the positive influence of CEO turnover on earnings management. The audit committee and institutional ownership do not moderate the effect of CSR disclosure as masalaht mursalah on earnings management. This study has limitations on audit committee measurement indicators that are less able to reflect the actual performance of audit committees, so that future research is expected to use more appropriate indicators.

THE EFFECT OF GCG ON COMPANY’S VALUE MEDIATED BY CSR AND PROFITABILITY ON BANKING COMPANIES Alfarisi, Ardhi Aristo; Irianto, Bambang Setyobudi; Putri, Negina Kencono
Riset Akuntansi Keuangan Vol 6, No 2 (2021): Oktober 2021
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i2.5712

The aim of the research was to analyze the effect of GCG on company’s value mediated by CSR and profitability. The independent variable was GCG; The mediating variable were CSR and profitability; while the dependent variable was company value. Banking companies listed in the Indonesia Stock Exchange in 2015-2017 were sampled. Purposive random sampling was applied to 120 sampled companies verified and simple linier regression analysis to test the hypothesis of the research. This research found that the GCG positively and significantly affect the CSR, CSR positively and significantly affect the profitability, profitability positively and significantly affect the company value and GCG positively and significantly affect the company value.

PENGARUH CORPORATE GOVERNANCE DAN KUALITAS PENGUNGKAPAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Sulaiman, Syifa’ Ibnatu; Herwiyanti, Eliada; Kusuma, Poppy Dian Indira; Putri, Negina Kencono
Jurnal Riset Keuangan dan Akuntansi Vol. 11 No. 1 (2025): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v11i1.11521

This study aims to examine the impact of corporate governance and disclosure quality on earnings management in manufacturing companies listed on the Indonesia Stock Exchange. This study utilized samples from 67 manufacturing companies that satisfied the sampling criteria for the purposive sampling method. Multiple linear regression analysis was used to analyze the data, and the results indicated that: (1) Managerial ownership has a positive effect on earnings management; (2) Institutional ownership has no effect on earnings management; (3) The board of directors has no effect on earnings management; (4) The independent commissioner has no effect on earnings management; (5) The audit committee has a negative effect on earnings management; and (6) Disclosure quality has no effect on earnings management. It has been demonstrated that more audit committees can work more effectively to reduce earnings management practices. From the finding it is also necessary for developing a disclosure structure that will prevent earnings management more effectively is necessary. Keywords: Corporate Governance, Institutional Ownership, Managerial Ownership, Board of Directors, Independent Commissioners.

Penerapan Whistleblowing System dalam Pengungkapan Fraud Aristianingrum, Dwi Prisma; Zaidan, Naufal Ali; Putri, Negina Kencono; -, Agus Sunarmo
Jurnal Riset Akuntansi Soedirman Vol 4 No 1 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.1.14141

This study aims to determine whether the implementation of the whistleblowing system affects fraud disclosure in banking sector companies listed on the Indonesia Stock Exchange in 2019-2022. The population in the study was 248 companies. The sampling technique used purposive sampling so that the sample of this study was 96 companies. This research method uses quantitative methods. The proxy for the fraud disclosure variable uses fraud cases disclosed in the company's annual report, while for the whistleblowing system variable uses the formula for the report component indicators carried out in the KNKG. The results of this study indicate that the implementation of the whistleblowing system has a positive but insignificant effect on fraud disclosure.

Pengaruh Kualitas Audit terhadap Profitabilitas Perusahaan Perbankan Menggunakan Metode Regresi Linier pada Aplikasi SPSS Najmuddin, Mohammad Ilham; Miranthi, Namira Putri; Putri, Negina Kencono; -, Agus Faturokhman
Jurnal Riset Akuntansi Soedirman Vol 4 No 1 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.1.14150

Audit quality plays an important role in influencing a company's financial performance, especially in the banking sector where transparency and stability are prioritized. It is closely linked to the external auditor's ability to ensure accurate financial reporting, which directly impacts profitability and investor confidence. In Indonesia, the highly regulated banking industry imposes strict audit standards on companies listed on the Indonesia Stock Exchange (IDX) to maintain transparency and protect stakeholders. One prominent measure of audit quality is audit firm size, which is usually categorized into Big Four audit firms (KPMG, PwC, Deloitte, EY) and non-Big Four firms. Research shows that Big Four auditors, by utilizing their extensive resources and expertise, provide higher quality audits, which positively affect company profitability, which is often measured using Return on Assets (ROA). This study examines the effect of audit quality on the profitability of banking companies listed on the IDX during the period 2022-2023. A total of 47 samples of companies were analyzed using secondary data derived from the annual reports of these banks. The results of this study indicate that audit quality has a positive and significant effect on profitability, which means that when the company is audited by Big Four KAP, ROA will increase compared to companies audited by non-Big Four KAP. These results underscore the importance of high-quality audits in improving the financial performance of banking companies, and emphasize that companies should prioritize using reputable auditors to increase transparency and profitability.

The Influence Of Perceptions Of Benefits, Trust, And Risks On The Use Of Qris By Msmes In Purwokerto Feogeok, Sari; Pramuka, Bambang Agus; Putri, Negina Kencono; Budiarti, Laeli
Jurnal sosial dan sains Vol. 5 No. 10 (2025): Jurnal Sosial dan Sains
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsosains.v5i10.32525

MSMEs as one of the pillars of the economy in Indonesia must not be left behind by rapidly advancing technology, MSMEs must be able to compete in this era of globalization. The government is collaborating with the payment system industry to develop the QRIS application and it is hoped that MSME players will use QRIS in their business activities. This research aims to determine and analyze the influence of perceived benefits, trust, and risks on the use of QRIS by MSMEs in Purwokerto. The subjects of this research were 80 MSMEs in the food and beverage sector. Data analysis uses multiple linear regression. The results of the research conclude that perceived benefits, trust, and risks simultaneously and partially have a significant effect on the use of QRIS by MSMEs in Purwokerto

EXPERIMENTAL TEST OF FRAMING AND NON-PROFESSIONAL INVESTOR’S DECISION: STUDY OF RISK INFORMATION IN IFRS NO. 7 Kencono Putri, Negina; Baridwan, Zaki; Supriyadi, Supriyadi; Nahartyo, Ertambang
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 2 (2012): August 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i2.82

This study attempts to predict the impact of framing in decisions that preceded the presence ofrisk information in the format of value at risk and sensitivity analysis, and also preliminary evidencein assessing the implementation of a predetermined standard. It was done experimentallywith the design of between-within-subject design and 2 (Format: VAR & SA) x 2 (Frame: Gain &Loss) factorial using 15 students of Master of Accounting program and PPAK program that actsas a participant in the experiment. The result showed that there are no differences in decisionsmade by participants if the information is presented in the form of value at risk or sensitivityanalysis. This suggests that participants did not give different weights to the format of risk reportsthat are presented, so it can be concluded that both the format of risk reports in this studydid not affect the investment decisions. Thus, companies can choose one of two formats to meetthe obligations of the risk statement presentation required by the IFRS No. 7. This study alsoprovides additional evidence that the individual decisions can be influenced by framing andproves that theory within the framework of Prospect Theory plays a role in investment decisions.

Co-Authors - Mujayanah -, Agus Faturokhman -, Agus Sunarmo Adhelia Desi Prawestri Adi Wiratno Adi Wiratno, Adi Adlina Nindra Hapsari Agus Faturokhman Alfarisi, Ardhi Aristo Aristianingrum, Dwi Prisma Arofah, Triani Ascaryan Rafinda Ayub Pradipta Hadi Azhari, Hamdan Naufal Bambang Agus Pramuka Bambang Agus Pramuka Bambang Setyobudi Iriyanto D. Desiana Eko Suyono Elfrida Nadya Nathasya Eliada Herwiyanti Ertambang Nahartyo Faturokhman, Agus Feogeok, Sari Hadi, Ayub Pradipta Hamdan Naufal Azhari Irianing Suparlinah Irianto, Bambang Setyobudi Izhar Allessandria Mardini Kusuma, Poppy Dian Indira Laeli Budiarti Linda Nur Yunianti Mardini, Izhar Allessandria MIRANTHI, NAMIRA PUTRI NAJMUDDIN, MOHAMMAD ILHAM Novi Dirgantari Nugroho Budi Wirawan Nurjanah, Lailah Reyhan Yusuf Almer Rimbawan, Teguh Sari, Vina Maya Siti Maghfiroh Sulaiman, Syifa’ Ibnatu Suparlinah, Irianing Supriyadi Supriyadi Susilowati, Dewi Triani Arofah Uswatun Hasanah Wahyu Ningsih Wahyu Ningsih Wenny Febriyanti Wiandini Sranti Palupi Wirawan, Nugroho Budi Yanuar E. Restianto Yudha Aryo Sudibyo Zaidan, Naufal Ali Zaki Baridwan

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