Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal JAM BALANCE Jurnal Akuntansi dan Bisnis
Rianty N, Martha
Unknown Affiliation
Economics, Econometrics & Finance Education

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Peranan Ketua Pengurus dan Manajer Dalam Penyusunan dan Penerapan Laporan Keuangan Berbasis SAK ETAP Pada Koperasi di Kota Palembang Syahputera, Riza; Rianty N, Martha
Akuntansi dan Manajemen Vol. 14 No. 2 (2019): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v14i2.48

Abstract

This study aims to determine the effect of the role of the Chairperson and Cooperative Manager in the preparation and application of Financial Statements based on SAK ETAP in cooperatives in the city of Palembang. This research is a quantitative study using data obtained from questionnaires and measured using a Likert scale. The sampling technique used is purposive sampling. The sample used in this study was the Chairperson of the cooperative and the manager of the cooperative in the city of Palembang. The cooperatives studied were 203 cooperatives. The data analysis technique used is multiple linear regression test. The results showed that the role of cooperative leaders and managers had a significant positive effect on the preparation and application of SAK ETAP-based financial statements.
Pengaruh Variabel Keuangan dan Non Keuangan terhadap Underpricing pada Perusahaan yang Melakukan Initial Public Offering (IPO) di Bursa Efek Indonesia Rianty N, Martha; Riana, Dwi
Akuntansi dan Manajemen Vol. 15 No. 1 (2020): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v15i1.56

Abstract

Underpricing is a phenomenon in initial public offering that often occurs in the capital market and has been proven by research in many countries. This study aims to analyze financial and non-financial factors that effect underpricing. This research is done in Indonesia stock exchange specifically on those companies that are going on initial public offering in 2010-2015. Underpricing is measured using intial abnormal return which is the dependent variable of this study. Meanwhile the independent variables are financial leverage (financial variable), auditor reputation, underwriter reputation, (non-financial variables). 114 companies are selected as the sample through purposive sampling method. Logistic regression model is used to test the relationship between the variables. The results show that the reputation of underwriter and auditor are significant and positive in affecting the underpricing. Meanwhile, financial leverage are found to be insignificant in affecting the underpricing.
PENGARUH INTELLECTUAL CAPITAL DAN RATA – RATA PERTUMBUHANNYA (ROGIC) TERHADAP KINERJA BANK SYARIAH BERDASARKAN ISLAMICITY PERFORMANCE INDEX DI INDONESIA Rani, Sasiska; Rianty N, Martha
Akuntansi dan Manajemen Vol. 16 No. 1 (2021): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v16i1.131

Abstract

This study examines the effect of intellectual capital and the average growth intellectual capital (ROGIC) on the performance of Syariah Banks based on the Islamicity Performance Index in Indonesia. The Islamicity Performance Index in this study is proxied by the Profit Sharing Ratio (PSR). The sample obtained was based on the purposive sampling technique in this study, namely 10 Syairah Banks from 2015 - 2019. This study used data analysis techniques in the form of multiple regression analysis. The results show that there is a negative effect between intellectual capital on the Islamicity Performance Index, which is proxied by the Profit Sharing Ratio (PSR). The average growth of intellectual capital (ROGIC) has a positive effect on the Islamicity Performance Index, which is proxied by the Profit Sharing Ratio (PSR).
PENGARUH NARSISME CEO TERHADAP KUALITAS LABA DALAM LAPORAN KEUANGAN DENGAN VARIABEL KONTROL SIZE DAN EDUC Rianty N, Martha; Rani, Sasika
Balance : Jurnal Akuntansi dan Bisnis Vol 6, No 2 (2021): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v6i2.3870

Abstract

This study was conducted to determine the effect of CEO narcissism on earnings quality by using SIZE and EDUC as control variables. The population in this study were all state-owned companies that were listed on the Indonesia Stock Exchange from 2015 to the observation period in 2018. The total population was 20. The method used was purposive sampling to determine the sample. CEO narcissism is measured by the size of the CEO's self-image in the company's annual report. Measurement of accrual earnings management is done using the Modified Jones Model. The results of the study concluded that CEO narcissism and the control variable SIZE had an effect on earnings quality. The EDUC control variable has no significant effect on the quality of earnings of BUMN companies in Indonesia.
Co-Authors Rani, Sasika Rani, Sasiska Riana, Dwi Syahputera, Riza