Article Per Year (5 Year)
p-Index From 2020 - 2025
2.715
P-Index
This Author published in this journals
All Journal Dinamika Akuntansi Keuangan dan Perbankan Syntax Literate: Jurnal Ilmiah Indonesia EconBank : Journal Economics and Banking BENING SOLUSI Jurnal Cahaya Mandalika Medikonis Business Perspective Journal JAMU : Jurnal Abdi Masyarakat UMUS Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Jurnal Pengabdian Masyarakat Perwira Journal of Community Development (PJCD)
Murdianingsih, Dian
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 17 Documents
Search

 1   2 
Kualitas Audit Suatu Pertanggung Jawaban Profesi Auditor Murdianingsih, Dian; Susilowati, Dewi
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.736 KB) | DOI: 10.36418/syntax-literate.v5i5.1121

Abstract

Sebagaimana diberitakan bahwa dalam beberapa waktu terdapat kasus yang melibatkan auditor. Kasus-kasus tersebut tentu saja mengikis kepercayaan masyarakat terhadap auditor. Kualitas auditor dipengaruhi oleh beberapa faktor diantaranya prinsip akuntabilitas, independensi, kompetensi, integritas, objektivitas, dan pengalaman kerja. Menurunnya kualitas audit ini akan berdampak pada ketidakpuasan pengguna jasa audit, yang pada akhirnya akan menyebabkan terkikisnya tingkat kepercayaan masyarakat terhadap profesi audit. Perilaku menyimpang dalam audit juga terjadi pada auditor yang berwenang memeriksa keuangan suatu perusahaan. Artikel ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi kualitas auditor atas Perilaku Menyimpang dalam Audit berdasarkan bukti empiris yang diperoleh. Penelitian dilakukan dengan menggunakan metode kualitatif dengan teknik studi literatur atau studi pustaka (Library Research) berupa pencarian fakta dengan interpretasi yang tepat. Sumber yang digunakan dalam penulisan artikel ini terutama berasal dari laporan hasil penelitian terdahulu. Penelitian ini menyimpulkan bahwa (1) Dari 6 faktor yang telah diteliti oleh beberapa peneliti diketahui terdapat 5 faktor-faktor yang berpengaruh terhadap kualitas audit, yaitu akuntabilitas, independensi, kompetensi, integritas dan pengalamankerja; (2) Faktor yang tidak berpengaruh adalah objektivitas. Kata kunci: Akuntabilitas, kualitas audit, kompetensi, independensi, integritas, objektivitas, pengalaman kerja.
“PENGARUH STRUKTUR MODAL, RETURN ON ASSET, RETURN ON EQUITY,” “DAN SALES GROWTH TERHADAP NILAI PERUSAHAAN PADA” “PERUSAHAAN SUB SEKTOR FARMASI YANG TERDAFTAR” “DI BURSA EFEK INDONESIA PERIODE 2017-2021” Arum, Anggias Ni Pandan; Handayani, Tri; Prasetya, Victor; Murdianingsih, Dian; Rosyadi, Noor
BENING Vol 10, No 2 (2023): NOVEMBER 2023
Publisher : University of Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/bening.v10i2.5609

Abstract

Tujuan studi ini adalah untuk menilai bagaimana perubahan pendapatan, harga saham, nilai aset, atau struktur modal dapat mempengaruhi nilai suatu perusahaan. Empat puluh sampel data digunakan untuk pengambilan sampel penelitian ini. Penelitian ini dianalisis dengan menggunakan berbagai metode statistik, antara lain analisis deskriptif, uji multikolinearitas, uji autokorelasi, analisis regresi berganda, uji t, uji F, dan koefisien determinasi. Struktur modal (X1), return on assets (X2), dan return on equity (X3) semuanya terbukti berpengaruh terhadap nilai perusahaan. Nilai Perusahaan pada usaha subsektor farmasi yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2021 dipengaruhi secara signifikan oleh struktur modal (X1), return on equity (X2), dan return on assets (X3).
ANALISIS PENGARUH PROMOTION MIX, KUALITAS PELAYANAN TERHADAP CUSTOMERS TRUST MELALUI LOYALITAS PELANGGAN SEBAGAI VARIABEL INTERVENING (STUDI KASUS : MEMBER TUPPERWARE YASMIN PEMALANG) Handayani, Tri; Nihayah, Anini; Murdianingsih, Dian; Rosyadi, Noor
Medikonis Vol. 14 No. 1 (2023): Januari 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v14i1.77

Abstract

The purpose of this study was to analyze the effect of promotion mix and service quality on customers' trust through customer loyalty. The object of research in this case is Tupperware customers in Pemalang Regency who buy Tupperware products with a minimum of two purchases, and the segmentation is buyers aged over 17 years. Purposive sampling technique was used in this study. There are 100 respondents who comply with the minimum sample size rule on the fourth construct variable. The data analysis technique used in this case is the Structural Equation Model (SEM) from the AMOS 21 software. The model proposed in this research case can be accepted after meeting the assumptions of normality and Standardized Residual Covariance ± 2.58 and the Determinant Sample Covariance value with a matrix result of 5,597. The results of the SEM analysis to meet the criteria for the Goodness of Fit - Full Model model are chi square = 258,691; probability = 0.000; GFI = 0.775; AGFI = 0.709; TLI = 0.931; CFI = 0.941. The results of this model can be used in the case of this study. Based on the results of the study, it can be concluded that the promotion mix and service quality can increase customer trust and customer loyalty. In addition, customer trust can increase customer loyalty. Meanwhile, customer loyalty can affect customer trust.
Pengaruh Strategi Diversifikasi terhadap Kinerja Keuangan pada Bank Umum Konvensional yang Terdaftar di BEI 2020-2022 Nuryana, Yayan; Ningsih, Diah Wuriah; Murdianingsih, Dian; Melia, Saras
Business Perspective Journal Vol. 4 No. 1 (2024): Business Perspective Journal
Publisher : Prodi Administrasi Bisnis FISIP Universitas Tulang Bawang Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37090/bpj.v4i1.1654

Abstract

The study investigates the impact of diversification on the financial performance of commercial banks listed on the Indonesian Stock Exchange (BEI) from 2020 to 2022. Using purposive sampling techniques, the study analyzed data from 90 samples to examine the relationship between diversification strategies and measured financial performance with return on assets (ROA). Research results show that diversification has no significant impact on the financial performance of commercial banks. It shows that higher levels of diversification in banks do not always correlate with higher financial performance. On the contrary, the effects of diversification on financial performance depend on how banks manage their capital costs and maximize revenue. The study also revealed that commercial banks tend to take different approaches in implementing diversification strategies, which can vary depending on the size of the bank, business models, and market conditions. Although diversification does not have a significant direct impact on financial performance, the study emphasizes the importance of well-planned and implemented diversity strategies. The findings provide important insights for bank management and policymakers in the banking sector. Further research is suggested to explore other factors that may affect financial performance in the banking industry, including risk management practices, financing structures, and macroeconomic conditions. This research is expected to contribute to a deeper understanding of the relationship between diversification and financial performance in the Indonesian banking context. Keywords: diversification strategy, financial performance
Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan, Financial Distress, dan Opini Audit Terhadap Audit Delay Salsabila, Ravika Aisyah; Prasetya, Victor; Murdianingsih, Dian; Erfandi, Eli; Rosyadi, Noor
EconBank: Journal of Economics and Banking Vol 6 No 2 (2024): Econbank
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v6i2.419

Abstract

This study aims to determine and analyze the effect of Profitability, Solvency, Company Size, Financial Distress, and Audit Opinion on Audit Delay. The population in this study were all food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The sampling technique used was Purposive Sampling using 17 companies as samples. The technical analysis of the study used Multiple Linear Regression Analysis. The results of this study indicate that profitability, solvency and financial distress have a positive and significant effect on audit delay. The higher the profitability, the faster the company will submit reports. An auditor will need more time for a company that has a high solvency ratio so that the submission of the company's report takes longer. Likewise, companies that have a high level of Financial Distress can cause Audit Delay to be longer. The greater the company's profit, while company size and audit opinion are unable to affect audit delay.
Pengembangan Digital Marketing Dalam Peningkatan Omset Pada Deka Craft Desa Penggarit Kecamatan Taman Pemalang Handayani, Tri; Erfandi, Eli; Murdianingsih, Dian; Dewi, Yanuar Kusuma
JAMU : Jurnal Abdi Masyarakat UMUS Vol. 5 No. 01 (2024): Agustus
Publisher : LPPM Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jamu.v5i01.1257

Abstract

This community service activity was carried out at the Deka Craft wood craft, Penggarit Village, Sirandu Hamlet, Pemalang Regency. It aims to help empower the economy through business management, especially in Deka Craft. This assistance is focused on 1.) Marketing Management, namely: effective marketing and promotion through social media. 2.) Business Management Assistance, namely: upgrading MSME banners, improving product packaging during the delivery process. At the end of this mentoring activity, you get banners and logo stickers along with packaging boxes so that when shipping goods it is safer and more attractive and promotional media through social media.
Pengaruh Leverage, Profitability, Dan Liquidity Terhadap Company Value Dengan Dividend Policy Sebagai Variabel Mediasi Pada Perusahaan Yang Terdaftar Dalam Index LQ45 Di BEI 2021-2023 Prasetyo, Diknas; Murdianingsih, Dian; Ningsih, Diah Wuriah; Rahman, Arief
EconBank: Journal of Economics and Banking Vol 7 No 1 (2025): Econbank
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v7i1.489

Abstract

The purpose of this study was to examine the effect of Leverage, Profitability, and Liquidity on Company Value with Dividend Policy as a mediating variable in companies listed in the LQ45 Index on the IDX 2021-2023. Purposive sampling was used in collecting samples and 57 data were obtained. Data analysis using the SPSS 26 program which includes the classic assumption test, t hypothesis test, linear regression analysis, and sobel test. The company's annual report was used as the main data source. The results showed that Leverage, Profitability, Liquidity, and Dividend Policy partially had a significant effect on Company Value. Dividend Policy can mediate the influence of Leverage, Profitability, and Liquidity on Company Value.
Pengaruh Financial Distress, Tax Planning, dan Leverage terhadap Manajemen Laba pada Perusahaan Sektor Consumer Non-Cyclicals Periode 2019-2023 dengan Kepemilikan Institusional sebagai Faktor Moderasi ulummudin, ihya; Murdianingsih, Dian; Handayani, Tri; Rahman, Arif
EconBank: Journal of Economics and Banking Vol 7 No 1 (2025): Econbank
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v7i1.490

Abstract

Jurnal ini mengulas tentang faktor manajemen laba dengan kepemilikan institusional sebagai moderasi di perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia. Penelitian ini bertujuan untuk membuktikan financial distress, tax planning, dan leverage mempengaruhi manajemen laba dengan kepemilikan institusional sebagai moderasi. Jenis penelitiannya desain kuantitatif dengan pendekatan studi korelasional. Tiga belas perusahaan digunakan sebagai sampel. Peneliti menggunakan MRA (Moderated Regression Analysis) sebagai alat analisisnya. Adapun hasilnya adalah Financial Distress, Tax Planning, dan Leverage mempengaruhi Manajemen Laba. Kepemilikan Institusional mempunyai kemampuan untuk melemahkan Tax Planning dan Leverage, tetapi tidak mampu melemahkan Financial Distress dalam mempengaruhi Manajemen Laba.
PENGARUH DEBT COVENANT, LITIGATION RISK DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI DENGAN FINANCIAL DISTRES SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SUB SEKTOR HEALTHCARE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023 Sugiati, Melyi; Handayani, Tri; Murdianingsih, Dian
Dinamika Akuntansi Keuangan dan Perbankan Vol 14 No 1 (2025): Vol. 14 No. 1 2025
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v14i1.10106

Abstract

Penelitian yang dilakukan bertujuan untuk dapat mengetahui serta menganalisis pengaruh Debt Covenant, Litigation Risk, serta Leverage terhadap Konservatisme Akuntansi dengan Financial Distress sebagai Variabel Moderasi. Populasi yang digunakan ialah semua perusahaan sub sektor healthcare yang terdaftar di BEI tahun 2019-2023. Teknik pengumpulan sampel yang dipergunakan yaitu purposive sampling dengan menggunakan 12 perusahaan menjadi sampel. Adapun alat analisis yg dipergunakan yaitu MRA (moderate regression analysis). Data yang dipergunakan yakni data sekunder dari annual report. Kesimpulan penelitian menunjukkan bahwa Debt Covenant, Litigation Risk, dan Leverage berpengaruhi terhadap Konservatisme .Akuntansi Financial Distress memoderasi Debt Covenant, tetapi tidak dapat memoderasi Litigation Risk dan Leverage.
PENGARUH NET WORKING CAPITAL, CASH FLOW DAN PROFITABILITAS TERHADAP CASH HOLDING DENGAN FIRMSIZE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE PERIODE 2019-2023 Hasanah, Isnaeni; Handayani, Tri; Murdianingsih, Dian
Dinamika Akuntansi Keuangan dan Perbankan Vol 14 No 1 (2025): Vol. 14 No. 1 2025
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v14i1.10108

Abstract

Dengan Firmsize sebagai variabel moderasi, penelitian ini menguji hubungan Net Working Capital, Cash Flow dan Profitabilitas terhadap Cash Holding pada Perusahaan sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Purposive Sampling dijadikan sebagai metode pengambilan sampel dan menghasilkan 90 data sampel. Berdasarkan output pengujian statistik ditemukan bahwa Net Working Capital dan Profitabilitas secara signifikan mempengaruhi Cash Holding. Namun tidak dengan variabel Cash Flow. Selain itu, Firmsize dapat memoderasi pengaruh Net Working Capital, Cash Flow dan Profitabilitas terhadap Cash Holding
Co-Authors Arief Rahman Arif Rahman Arum, Anggias Ni Pandan Dewi Liesnoor Setyowati Dewi, Yanuar Kusuma Djunaidi, Mahbub Erfandi, Eli Faarist, Rifqi Naufal Hasanah, Isnaeni Iftikhah, Dala Noor Indriani, Yosi Pupus Jayanti, Esti Melia, Saras NANDA PRATAMA Nihayah, Anini Ningsih, Diah Wuriah Nuryana, Yayan Prasetya, Victor Prasetyo, Diknas Prayogi, Agung Puspitasari, Saras Meilia Rosyadi, Noor Safitri, Windi Aulia Salsabila, Ravika Aisyah Sugiati, Melyi Suripto Suripto Tri Handayani ulummudin, ihya Wijoyonto, Yusuf