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All Journal JDM (Jurnal Dinamika Manajemen) Jurnal Ilmu Ekonomi ASET JAM : Jurnal Aplikasi Manajemen Fokus Ekonomi International Journal of Social Science and Business EconBank : Journal Economics and Banking Jurnal Ekonomi Dan Bisnis Jurnal Ilmiah ASET Management and Accounting Expose Fokus Abdimas
Elma Muncar Aditya
STIE Widya Manggala
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Journal : Jurnal Ilmiah ASET

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Perbedaan Persepsi Gender Pada Mantan Staf Profesional Kantor Akuntan Publik aditya, elma muncar
Jurnal Ilmiah Aset Vol 11 No 2 (2009): Jurnal ASET Volume 11 No 2
Publisher : STIE Widya Manggala

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Abstract

The purpose of this research is to analyze the differences between the perception of male accounting firm alumni and female accounting firm alumni to their experience, accounting firm programs, and the possibility to hire their ex accounting firm. The data were collected through questionaire and the research was tested to 90 accounting firm alumni which is 63 male accounting firm alumni and 27 female accounting firm alumni. The hipothesis is tested using independent sample t-test. The results of this research are there is no significant perception differences between male and female accounting firm alumni to their experience (H1), there is no significant perception differences between male and female accounting firm alumni to the accounting firm programs (H2), and there is significant perception differences between male and female accounting firm alumni to the possibility to hire their ex accounting firm (H3).
Pengaruh Return On Asset (ROA), Return On Equity (ROE), dan Earning Per Share (EPS) terhadap Harga Saham Mulita, Rika; Aditya, Elma Muncar
Jurnal Ilmiah Aset Vol 14 No 2 (2012): Jurnal ASET Volume 14 No 2
Publisher : STIE Widya Manggala

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Abstract

This research aimed to find out the influence of Return On Asset (ROA), Return On Equity (ROE) and Earning Per Share (EPS) on the stock price of Wholesale and Retail Trade companies listed in Indonesia Stock Exchange. The sampling technique used was purposive sampling. There were 22 companies that could be analysed. The strategy analysis used in this research was multiple linier regression. From the analysis results it showed that ROA did not influence the stock price. While ROE and EPS significantly influenced the stock price.
Pengaruh Profitabilitas, Likuiditas, dan Leverage terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014 - 2017 Putri, Kristina Apriliani; Aditya, Elma Muncar; Nurdhiana, Nurdhiana
Jurnal Ilmiah Aset Vol 21 No 2 (2019): Jurnal ASET Volume 21 No 2
Publisher : STIE Widya Manggala

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Abstract

This study aimed to find out the effect of variables such as profitability, liquidity, and leverage on Corporate Social Responsibility (CSR) Disclosure. Type of this research used was quantitative research. The total companies used in this research were 27 mining companies listed in Indonesia Stock Exchange (IDX) period 2014-2017. This research used multiple linier regression analysis. Partially Profitability (ROE) had a significant positive effect on CSR Disclosure, while Liquidity (Current Ratio) and Leverage (DER) had no effect on CSR Disclosure. The result also showed that simultaneously Profitability (ROE), Liquidity (Current Ratio) and Leverage (DER) had a significant positive effect on CSR Disclosure.
Pengaruh Profitabilitas terhadap Nilai Perusahaan dengan Kebijakan Deviden sebagai Variabel Intervening Atmikasari, Dwi; Indarti, Iin; Aditya, Elma Muncar
Jurnal Ilmiah Aset Vol 22 No 1 (2020): Jurnal ASET Volume 22 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.22.1.158

Abstract

This study aimed to determine the effect of profitability on firm value through dividend policy as the intervening variable. The population and sample used were 37 companies listed in Indonesia stock exchange for 3 years (2015-2017). The sampling technique used was non-random sample using non-probability technique with a method based on saturated sampling. The analytical tool used was path analysis test which waspreviously tested by descriptive test, classical assumption test and hypothesis test. The results of the study indicated that profitability (X) had a positive and significant effect on firm value (Y). Profitability (X) had a positive and significant effect on dividend policy (Z). Dividend policy (Z) had a positive and significant effect on firm value (Y). Profitability (X) had a positive and significant effect on firm value (Y) through dividend policy (Z) as the intervening variable. The result of determination coefficient (R2) is 0,500%. It means the influence of profitability and dividend policy on firm value as much as 50%. While the remaining 50% is influenced by other variables outside the variables studied.
Perbedaan Persepsi Gender Pada Mantan Staf Profesional Kantor Akuntan Publik elma muncar aditya
Jurnal Ilmiah Aset Vol 11 No 2 (2009): Jurnal ASET Volume 11 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to analyze the differences between the perception of male accounting firm alumni and female accounting firm alumni to their experience, accounting firm programs, and the possibility to hire their ex accounting firm. The data were collected through questionaire and the research was tested to 90 accounting firm alumni which is 63 male accounting firm alumni and 27 female accounting firm alumni. The hipothesis is tested using independent sample t-test. The results of this research are there is no significant perception differences between male and female accounting firm alumni to their experience (H1), there is no significant perception differences between male and female accounting firm alumni to the accounting firm programs (H2), and there is significant perception differences between male and female accounting firm alumni to the possibility to hire their ex accounting firm (H3).
Pengaruh Return On Asset (ROA), Return On Equity (ROE), dan Earning Per Share (EPS) terhadap Harga Saham Rika Mulita; Elma Muncar Aditya
Jurnal Ilmiah Aset Vol 14 No 2 (2012): Jurnal ASET Volume 14 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aimed to find out the influence of Return On Asset (ROA), Return On Equity (ROE) and Earning Per Share (EPS) on the stock price of Wholesale and Retail Trade companies listed in Indonesia Stock Exchange. The sampling technique used was purposive sampling. There were 22 companies that could be analysed. The strategy analysis used in this research was multiple linier regression. From the analysis results it showed that ROA did not influence the stock price. While ROE and EPS significantly influenced the stock price.
Pengaruh Profitabilitas, Likuiditas, dan Leverage terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014 - 2017 Kristina Apriliani Putri; Elma Muncar Aditya; Nurdhiana Nurdhiana
Jurnal Ilmiah Aset Vol 21 No 2 (2019): Jurnal ASET Volume 21 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.21.2.151

Abstract

This study aimed to find out the effect of variables such as profitability, liquidity, and leverage on Corporate Social Responsibility (CSR) Disclosure. Type of this research used was quantitative research. The total companies used in this research were 27 mining companies listed in Indonesia Stock Exchange (IDX) period 2014-2017. This research used multiple linier regression analysis. Partially Profitability (ROE) had a significant positive effect on CSR Disclosure, while Liquidity (Current Ratio) and Leverage (DER) had no effect on CSR Disclosure. The result also showed that simultaneously Profitability (ROE), Liquidity (Current Ratio) and Leverage (DER) had a significant positive effect on CSR Disclosure.
Pengaruh Profitabilitas terhadap Nilai Perusahaan dengan Kebijakan Deviden sebagai Variabel Intervening Dwi Atmikasari; Iin Indarti; Elma Muncar Aditya
Jurnal Ilmiah Aset Vol 22 No 1 (2020): Jurnal ASET Volume 22 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.22.1.158

Abstract

This study aimed to determine the effect of profitability on firm value through dividend policy as the intervening variable. The population and sample used were 37 companies listed in Indonesia stock exchange for 3 years (2015-2017). The sampling technique used was non-random sample using non-probability technique with a method based on saturated sampling. The analytical tool used was path analysis test which waspreviously tested by descriptive test, classical assumption test and hypothesis test. The results of the study indicated that profitability (X) had a positive and significant effect on firm value (Y). Profitability (X) had a positive and significant effect on dividend policy (Z). Dividend policy (Z) had a positive and significant effect on firm value (Y). Profitability (X) had a positive and significant effect on firm value (Y) through dividend policy (Z) as the intervening variable. The result of determination coefficient (R2) is 0,500%. It means the influence of profitability and dividend policy on firm value as much as 50%. While the remaining 50% is influenced by other variables outside the variables studied.
Pengaruh Kompetensi Sumber Daya Manusia dan Penerapan Sistem Akuntansi Keuangan Daerah terhadap Kualitas Laporan Keuangan Daerah Saputro, Herbangun Giri; Aditya, Elma Muncar; Indarti, Iin
Jurnal Ilmiah Aset Vol. 27 No. 1 (2025): Jurnal ASET Vol 27 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.27.1.250

Abstract

The purpose of this study was to determine the influence of human resource competence and the influence of the regional financial accounting system (SAKD) on the quality of regional government financial reports at the Genuk District Office, Semarang. This study uses a comparative causal research design using survey methodology. The data in this study are quantitative, consisting of numeric values. The sample used in this study were 42 employees of the finance department at the Genuk District Office, Semarang. The results of data processing using SPSS 26 can be concluded that it was found that human resource competence has a significant positive effect on the quality of regional financial reports in Genuk District, Semarang City, the application of the regional financial accounting system does not affect the quality of regional financial reports in Genuk District, Semarang City, and human resource competence and the application of the regional financial accounting system simultaneously have a significant effect on the quality of regional financial reports.
Pengaruh Corporate Governance dan Subsequent Event terhadap Audit Report Lag Ginting, Egina Charista; Elma Muncar Aditya; Nurdhiana
Jurnal Ilmiah Aset Vol. 27 No. 2 (2025): Jurnal ASET Vol 27 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.27.2.255

Abstract

Audit report lag is the time period between a company's financial year-end and the date its audited financial statements are released. This study aims to analyze the influence of corporate governance mechanisms and subsequent events on audit report lag. The study was conducted on 36 industrial goods companies listed on the Indonesia Stock Exchange (IDX) for the period 2022 to 2024. The analysis technique used in this study was multiple linear regression analysis. The results of the study indicate that subsequent events and size of the board of directors, have an effect on audit report lag, while independent commissioners, independent audit committees, and auditor opinions, has no effect on audit report lag.
Co-Authors Atmikasari, Dwi Cornelio Purwantini, Cornelio Cristian Budi Santoso Dwi Atmikasari Ekayana Sangkasari Paranita Erica Aprilia Qotrunnada Fitriyani, Yuni Ginting, Egina Charista Hidayatus Sibyan Iin Indarti Iin Indarti Iin Indarti Iin Indarti Kristina Apriliani Putri Kurnia Wahyuni Kurnia Wahyuni Mulita, Rika Nurdhiana Nurdhiana Nurdhiana Nurdhiana, Nurdhiana Nuristya, Emmarani Putri, Kristina Apriliani Rika Mulita Saputro, Herbangun Giri Sarwono Budiyanto Solecha, Yeni Tantri Widiastuti Tantri Widiastuti Wenny Ana Adnanti Yeni Kuntari Yeni Kuntari