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All Journal Widya Warta JRMA (Jurnal Riset Manajemen dan Akuntansi)
Purbandari, Theresia
Universitas Katolik Widya Mandala Madiun
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Analisis Faktor-Faktor yang Berpengaruh terhadap Kinerja Auditor pada Kantor Akuntan Publik di Semarang Prihatin, Emy; Purbandari, Theresia; Handayani, Dwi
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 5, No 2 (2017)
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

This study aims to demonstrate empirically the effect of audit structure, role conflict, role ambiguity, understanding of good governance, leadership styles, organizational culture, and organizational commitment to performance auditor in public accounting firm in Semarang. The data collection is done by spreading the questionnaire directly to the respondent. The sample in this study was 39 staff auditors who worked on 11 KAP in Semarang in 2015, with the criteria for having a minimum education level S1 Accounting, and a minimum term of one year. The sampling technique used was purposive sampling. Hypothesis testing using multiple linear regression analysis with SPSS version 17. The results showed that the variables of leadership style and organizational commitment positively affects the performance of auditors. While the audit structure, role conflict, role ambiguity, understanding of good governance, and organizational culture does not affect the performance of auditors.
Pengaruh Inflasi, Tingkat Suku Bunga BI, Kurs Rupiah, dan Pertumbuhan Produk Domestik Bruto (PDB) terhadap Indeks Harga Saham Gabungan Sektor Konsumsi Periode Tahun 2012-2014 Marpaung, Megayanti; Rustiyaningsih, Sri; Purbandari, Theresia
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 5, No 2 (2017)
Publisher : Fakultas Ekonomi dan Bisnis

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Composite Stock Price Index (CSPI) that listed on the Indonesia Stock Exchange (BEI) has always been a benchmark for investors to make investment decisions. Rise and fall of JCI influenced by several factors occurring in a country. This study aimed to examine the effect of inflation, BI rate, the rupiah exchange rate against the U.S dollar, and the growth of gross domestic product (GDP) of the composite stock price index consumer sector. The population in this study are the stock price index consumer sector for the period 2012-2014. The sample in this study is the entire population in the study. The sampling technique using saturated sample / census. The analysis technique used multiple linear regression. The results of this study show the BI rate has negative effect to the stock price index consumer sector, the rupiah exchange rate has negative effect but not significant, and the inflation as well as the growth in gross domestic product (GDP) does not affect to the stock price index consumer sector.
Analisis Perbedaan Tingkat Pemahaman Mahasiswa Akuntansi terhadap Konsep Dasar Akuntansi pada Mahasiswa Akuntansi di Perguruan Tinggi Se-Kota Madiun Mahfudhi, Ali; Purbandari, Theresia; Immanuela, Intan
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 6, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis

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This research to demonstrate empirically the understanding of basic concepts of accounting differences between students from SMK Accounting Department, Department of Social Science High School, and High School Science Department at college accounting students throughout the city of Madiun. The data collection is done by spreading the questionnaire. The sample in this study was 82 accounting students in five universities, namely the Universitas Katolik Widya Mandala Madiun, STIE Dharma Iswara, IKIP PGRI Madiun, Universitas Merdeka, and Politeknik Negeri Madiun. The sampling technique used is convenience sampling and purposive sampling. Hypothesis testing using different test ONE WAY ANOVA with SPSS version 17. The results of this research that there is no difference between the understanding of the basic concepts of accounting students from SMK Accounting Department, Department of Social Science High School, and High School Science Department at college accounting students throughout the city of Madiun.
Pengaruh Rasio Keuangan terhadap Perubahan Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2009-2013 Ramadhan, Bahtiar; Handayani, Dwi; Purbandari, Theresia
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 6, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis

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This study examined the influence of financial ratios to changes in earnings at companies listed in Indonesia Stock Exchange (IDX) 2009-2013. This study aims to provide empirical findings about the influence of financial ratios to changes in earnings at companies listed in Indonesia Stock Exchange (IDX) 2009-2013. This study uses keuagan statements audited companies listed in Indonesia Stock Exchange 2009-2013 period. The sample in this study as many as 32 ​​companies of 153 companies listed Indonesian Stock Exchange. The data used in the audited financial statements are the balance sheet and income statement. The sampling technique is purposive sampling. The results of the analysis using SPSS 17, it can be concluded that the current ratio, quick ratio, debt to equity ratio, debt to total assets, total asset turnover, inventory turnover does not significantly influence the changes in earnings, and net profit margin significant positive effect on earnings changes.
Analisis Faktor-faktor yang Berpengaruh terhadap Audit Judgment pada Auditor yang Bekerja di Kantor Inspektorat Pemerintah Kota dan Kabupaten Se-Eks Karesidenan Madiun Hardianto, Syaddah; Purbandari, Theresia; Mujilan, -
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 6, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis

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This study aims to demonstrate empirically the effects of professionalism, gender, obedience pressure, experience, and the complexity of the task of the audit judgment on auditors working in the Office of the City and County Inspectorate As Ex residency Madiun. The data collection is done by spreading the questionnaire . The sample in this study was 32 ​​Auditors who worked in the Office of the City and County Inspectorate As Ex residency Madiun. The sampling technique used was purposive sampling . Hypothesis testing using multiple linear regression analysis with SPSS version 17. The results of this study prove that the gender variable positive effect on audit judgment. While variable professionalism, obedience pressure, experience, and the complexity of the task has no effect on audit judgment.
Faktor–Faktor yang Berpengaruh Terhadap Struktur Modal pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2014 Fitri, Andika; Purbandari, Theresia; Immanuela, Intan
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 6, No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis

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This study aims to prove empirically that company size (size), liquidity, profitability, business risk, the sales growth, the structure of assets, debt ratio, and managerial ownership to capital structure on companies listed in Indonesia Stock Exchange in 2013 -2014. The data used in this study was obtained from the company's financial report published on the website of the Indonesia Stock Exchange. The sample in this study was 124 financial statements in accordance with the criteria of the samples (purposive sampling). The hypothesis test uses multiple linear regression analysis with SPSS version 17. The results of this study prove that the variable firm size, asset structure, and the debt ratio has positive effect on the capital structure. The results of this study also proves that managerial ownership variable negative effect on the capital structure. While variable liquidity, profitability, business risk, and sales growth have no effect on the capital structure.
Analisis Pengaruh Good Corporate Governance, Leverage, dan Ukuran Perusahaan terhadap Manajemen Laba pada Perusahaan yang Termasuk dalam Jakarta Islamic Index Tahun 2014-2016 Agista, Dira Nur; Purbandari, Theresia
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 6, No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis

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Tujuan dari penelitian ini adalah untuk membuktikan secara empiris bahwa good corporate governance, leverage, dan ukuran perusahaan berpengaruh terhadap manajemen laba. Unsur good corporate governance yang digunakan pada penelitian ini antara lain: komisaris independen, komite audit, kualitas audit, kepemilikan institusional, kepemilikan manajerial. Sampel yang digunakan dalam penelitian ini adalah perusahaan yang termasuk ke dalam index JII (Jakarta Islamic Index) pada tahun 2014-2016. Total sampel penelitian 48 perusahaan yang ditentukan berdasarkan metode purposive sampling. Penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian ini membuktikan bahwa kualitas audit berpengaruh negatif terhadap manajemen laba. Sedangkan komisaris independen, komite audit, kepemilikan institusinal, kepemilikan menajerial, leverage, dan ukuran perusahaan tidak berpengaruh terhadap manajemen laba.
Pengaruh Kompetensi, Independensi, Pengalaman Kerja, Obyektifitas, Integritas, dan Tekanan Anggaran Waktu terhadap Kualitas Audit pada Kantor Akuntan Publik Yogyakarta Reni, Reni; Purbandari, Theresia; Immanuela, Intan
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 7, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis

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Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh variabel kompetensi, independensi, pengalaman kerja, obyektifitas, integritas, dan tekanan anggaran waktu terhadap kualitas audit. Sampel dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik yang ada di Yogyakarta, dengan kriteria jenjang pendidikan minimal S1 dan pengalaman kerja 1 tahun. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Pengujian hipotesis menggunakan analisis regresi linier berganda dengan bantuan SPSS versi 17. Hasil penelitian ini membuktikan bahwa variabel kompetensi dan integritas berpengaruh positif terhadap kualitas audit. Sedangkan variabel independensi, pengalaman kerja, obyektifitas, dan tekanan anggaran waktu tidak berpengaruh terhadap kualitas audit.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP INTERNET FINANCIAL REPORTING (STUDI EMPIRIS PADA PERUSAHAAN YANG LISTED DI BURSA EFEK INDONESIA TAHUN 2014) Purbandari, Theresia; Immanuela, Intan
Widya Warta No. 01 Tahun XLII/Januari 2018
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

This study aimed to prove empirically that: company size, profitability, liquidity, leverage, and listing age have a positive effect on Internet Financial Reporting (IFR). The data were financial statements audited by companies listed on the Indonesia Stock Exchange until 2014. They were obtained from www.idx.co.id and www.sahamok.com. The sampling technique was purposive sampling and the data collected were 228 companies. Hypothesis testing used multiple linear regression analysis. The results of this study showed that firm size had a positive effect on IFR, while profitability, liquidity, leverage, and age of listing had no effect on IFR. The combination of firm size, profitability, liquidity, leverage, and listing age had an effect on IFR.
Pengaruh Ukuran Perusahaan, Return on Asset (ROA), leverage, dan umur Listing terhadap Pengungkapan Internet Financial and Sustainability Reporting (IFSR) pada Perusahaan Manufaktur yang Listed di Bursa Efek Indonesia (BEI) tahun 2009-2012 Leonardi, Lisa Agustina; Purbandari, Theresia; Handayani, Dwi
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 2, No 2 (2014)
Publisher : Fakultas Ekonomi dan Bisnis

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Internet Financial and Sustainability Reporting is a presentation of the financial statements and the sustainability of the company through the internet . The company's website is not only used for product marketing media, but also be used to share the important information in the corporate financial statements and sustainability reports. The purpose of this research is to examine the effect of firm size, profitability, leverage, liquidity, ownership of outsiders, and how long the listing progress corporate in BEI toward to IFSR disclosure. The population in this research is the manufacturing companies which is listed on the Indonesian Stock Exchange in 2012. The samples that used in this research were 53 companies that were taken by purposive sampling technique. Sampling criteria, such as: a company that has a website and share the financial statements from 2007 to 2012. The analytical tool that used to test the hypothesis in this research is a panel data regression analysis by using statistical software Eviews 4.1. The results of this research indicate that the firm size, return on assets ( ROA ), leverage, and the listing progress have a positive significant effect toward IFSR disclosure. While the return on equity (ROE), leverage, liquidity, and external ownership have no effect against the IFSR disclosure.
Co-Authors Agista, Dira Nur Ananda, Tiara Riszky Betaubun, Berkat Zeth Fitri, Andika Handayani, Dwi Hardianto, Syaddah Immanuela, Intan Indrayani, Puput Leonardi, Lisa Agustina Mahfudhi, Ali Marpaung, Megayanti Mujilan, - Ningrum, Yavena Chandra Pertiwi, Desi Prihatin, Emy Rahayu, Santy Ramadhan, Bahtiar Reni Reni, Reni Sri Rustiyaningsih Susanti, Rahma Yunia Fajar Wibisono, Haris Wulandari, Tantri Dwidarnanda Yuwani, Dhita Rizkya