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Praptitorini S, Mirna Dyah
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Economics, Econometrics & Finance

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PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN MENGGUNAKAN TOBINS’Q: Studi Kasus Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2008 sampai 2012 Sulistiyanto, Hermawan; Praptitorini S, Mirna Dyah
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 7 No. 1 (2016): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (546.358 KB) | DOI: 10.36694/jimat.v7i1.113

Abstract

The purposeof this study was to find empirical evidence of theinfluence of company'sinvestment decision, financing decision, ,firmprofitability, firmproductivity and firmliquidity to the company’s value.Thestudy took a sample of mining and service mining companies listed inIndonesia Stock Exchange period of 2008 until 2012. Sampling wascollected by using purposive sampling technique. Samples obtained in thisstudy were 75 companies.The result of this research shows that investmentdecision and financing decision doesn’t have influence to firm value.But firmprofitability, firm productivity, and firm liquidity has positive influence tofirm value.
PENGARUH KEADILAN ORGANISASIONAL TERHADAP KECURANGAN DENGAN VARIABEL MODERATING KUALITAS PENGENDALIAN INTERNAL Sitarahmi, Irmaya; Praptitorini S, Mirna Dyah
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 7 No. 2 (2016): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (556.099 KB) | DOI: 10.36694/jimat.v7i2.123

Abstract

The purpose of this study was to examine the relationship betweenorganizational justice against fraud employees and test the quality ofinternal control as factors that strengthen or weaken the relationship betweenorganizational justice with employee fraud.This study uses primary data.Data taken directly from the respondents by using questionnaire technique to47 respondents in minimarket outlets that are the object of research in the cityof Semarang. Data were analyzed by simple regression analysis and residualtest.The results showed that suggests that organizational justice did notsignificantly affect employee fraud and the variable quality of internalcontrol is a moderating variable.
ANALISIS PENGARUH PERMANENT DIFFERENCES, TEMPORARY DIFFERENCES, LPBTD, LNBTD DAN TINGKAT HUTANG TERHADAP PERSISTENSI LABA Praptitorini S, Mirna Dyah; Rahmawati, Ita Nur
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 8 No. 1 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (526.523 KB) | DOI: 10.36694/jimat.v8i1.132

Abstract

This study aims to examine the factors that affect the persistence of earnings.Factors affecting earnings persistence consist of permanent differences, temporarydifferences, Large Positive Book Tax Differences (LPBTD), Large Negative Book TaxDifferences (LNBTD), and debt levels. The sampling method used is pruposive samplingwith the following criteria, 1. Manufacturing companies listed on the BEI and publishthe audited financial statements as of December 31 consistently and completely from2010-2013 and not delisted during the observation period of the study. 2 The financialstatements are denominated in rupiah. Due to the research conducted in Indonesia, thefinancial statements used are those which are stated in Rupiah. 3. The Company did notincur any losses in commercial financial statements and fiscal financial statements duringthe year of observation. The reason is that carryforward losses are a deduction of deferredtax expense and recognized as deferred tax assets so as to obscure the meaning of booktax differences (Hanlon, 2005). 4. The Company did not compensate tax due to lossduring the previous years.There are 146 companies that have been rated corporate governance index.Based on the criteria of this study obtained 71 companies used as sample research. Theanalysis technique used to analyze the hypothesis of this research is multiple linearregression analysis. The results of this study show that permanent differences have anegative and significant effect on profit persistence. Temporary differences have asignificant negative effect on earnings persistence. Large Positive Book-Tax Differences(LPBTD) has no significant effect on earnings persistence. Large Negative Book-TaxDifferences (LNBTD) have no significant effect on earnings persistence. The debt levelhas no significant effect on earnings persistence. This means that debt levels can notpredict earnings persistence.
PENGARUH EFEKTIFITAS DEWAN KOMESARIS DAN KOMITE AUDIT TERHADAP TAX AGGRESSIVENESS Praptitorini S, Mirna Dyah
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 9 No. 1 (2018): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (544.645 KB) | DOI: 10.36694/jimat.v9i1.155

Abstract

The existence of governance structure such as board ofcommissioners and audit committee implies a better monitoring functionon the financial reporting process that represent manager actions.Nevertheless, the quality of the monitoring function depends on howeffective the board and the audit committee perform their duties. Thisstudy examines how the effectiveness of the board of commissioners andaudit committee in a two tierboard structure influences the taxaggressiveness.This study develops a score for board and audit committeeeffectiveness by using a checklist which captures how the independence,activity, size, and competence characteristics are reflected in the board ofcommissioners and audit committe.Hypothesis testing is carried out byusing a multiple regression model of 105 observations (firm-year) withthe sample taken from manufacture companies listed on the IndonesianStock Exchange during t.Results of this study provide robust evidencethat a more effective board of commissioners and audit committee willdecrease tax aggressiveness.
PENGARUH INTERNET FINANCIAL REPORTING, TINGKATPENGUNGKAPAN DAN KETEPATAN WAKTU PENYAMPAIAN INFORMASI KEUANGAN WEBSITE TERHADAP HARGA SAHAM: Studi Empiris Pada Perusahaan Yang Listing di JII Periode 2008-2012 Setyarini, Dini; Praptitorini S, Mirna Dyah
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 5 No. 2 (2014): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (649.585 KB) | DOI: 10.36694/jimat.v5i2.78

Abstract

This study aims to analyze the influence of Internet FinancialReporting (IFR) , Level Disclosure and Timeliness (Timelines)Submission of Financial Information Website On The Stock Market.Sample in this study consisted of 70 companies listed in the JakartaIslamic Index (JII) from 2008-2012. Data analysis uses multipleregression analysis.The results of hypothesis testing showed that theIFR has a significant influence on the abnormal stock returns, thelevel of disclosure has negative effect on abnormal stock returns andtimeliness has no significant effect on abnormal stock returns.
Co-Authors Dini Setyarini, Dini Rahmawati, Ita Nur Sitarahmi, Irmaya Sulistiyanto, Hermawan