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All Journal EL-MUHASABA Jurnal Keuangan dan Perbankan JURNAL ILMIAH MANAJEMEN & BISNIS The International Journal of Accounting and Business Society Journal of Auditing, Finance, and Forensic Accounting Jurnal Manajemen dan Kewirausahaan (JMDK) Inform : Jurnal Ilmiah Bidang Teknologi Informasi dan Komunikasi Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Arthavidya Jurnal Ilmiah Ekonomi Jurnal Bisnis dan Akuntansi The Indonesian Journal of Accounting Research Journal of Regional Economics Indonesia Indonesian Journal of Business Analytics (IJBA) Journal of Community Service Jurnal Akuntansi dan Keuangan Indonesia JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Artificial Intelligence and Digital Business Moneter : Jurnal Keuangan dan Perbankan Indonesian Journal of Advanced Research (IJAR) JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Innovation Business Management and Accounting Journal

Prihat Assih

Fakultas Ekonomi Dan Bisnis Universitas Merdeka Malang

Author-ID : 235521

Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Wakid, Nadiah Lutfi; Triyuwono, Iwan; Assih, Prihat
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 4, No 1: Januari 2013
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Corporate Social Responsibility (CSR) is the liability of an organization that not only provide goods and services that are good for society, but also maintain the quality of the social environment and physical, and also give contribute to community welfare which they are life. The disclosure of corporate social responsibility become a liability for the company in the form PT by UU Perseroan No. 40 Year 2007 about Perseroan Terbatas, Bab V, Pasal 74.Â The aim of this research is to test and find the effect of size company, profitability, profile company, size board of commissioners, and leverage financial toward to disclosure of corporate social responsibility on manufacturing companies. Population of this research is manufacturing comoanies year 2008-2011. This research used judgement sampling techniques and obtained sample of 30 companies. Analysis tool used multiple regression analysis and measurement for disclosure of CSR used GRI indicators. The results show that leverage financial influence on the disclosure of corporate social responsibility. In contrast, size company, profitability, profile company, and size board of commissioners has not influence toward to disclosure of corporate social responsibility. Â Keywords :Â size company, profitability, profile company, size board of commissioners, leverage financial, Corporate Social Responsibility Â ABSTRAK Tanggung jawab sosial perusahaan (CSR) merupakan kewajiban organisasi yang tidak hanya menyediakan barang dan jasa yang baik bagi masyarakat, tetapi juga mempertahankan kualitas lingkungan sosial maupun fisik, dan juga memberikan kontribusi terhadap kesejahteraan komunitas tempat mereka berada. Pengungkapan tanggung jawab sosial menjadi suatu kewajiban bagi perusahaan berbentuk PT berdasarkan UU Perseroan No.40 Tahun 2007 tentang Perseroan Terbatas, Bab V, Pasal 74. Penelitian ini bertujuan untuk untuk menguji dan membuktikan pengaruh ukuran perusahaan, profitabilitas, profil perusahaan, ukuran dewan komisaris, dan leverage keuangan terhadap pengungkapan tanggung jawab sosial pada perusahaan manufaktur. Populasi penelitian adalah perusahaan manufaktur tahun 2008-2011. Penelitian ini menggunakan teknik judgement sampling dan diperoleh sampel sebanyak 30 perusahaan. Alat analisis yang digunakan adalah analisis regresi berganda dan pengukuran pengungkapan CSR menggunakan indikator GRI. Hasil penelitian menunjukkan bahwa leverage keuangan berpengaruh terhadap pengungkapan tanggung jawab sosial. Sementara ukuran perusahaan, profitabilitas, profil perusahaan, dan ukuran dewan komisaris tidak terbukti berpengaruh terhadap pengungkapan tanggung jawab sosial Â Kata Kunci : ukuran perusahaan, profitabilitas, profil perusahaan, ukuran dewan komisaris, leverage keuangan, Corporate Social Responsibility

Rasio Keuangan dalam Memprediksi Pertumbuhan Laba Pada Perusahaan Tambang Minyak dan Gas Bumi Yang Terdaftar Di Bursa Efek Indonesia, Periode 2012-2016 Yetty, Nenik Mey; Assih, Prihat; Apriyanto, Gaguk
Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Vol 2, No 1 (2018): Jurnal Riset Inspirasi Manajemen dan Kewirausahaan
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

This study aimed to examine the influence of independent variabel : Current ratio (X1), Debt to Equity Ratio (X2), Total Asset Turnover (X3), Net Profit Margin (X4) and Return on Equity (X5) the Growth Profit (Y) in the period 2012-2016. The research is using secondary data that obtained from Bursa Efek Indonesia (BEI). Sampling technique that used on this research is purposive sampling. The number of samples in this research is about 7 company. Hypothesis testing is done by using multiple linear regression analysis. Result of the research shows that theres positive influence between variabel current ratio, debt to equity ratio, total asset turnover, net profit margin. Return on equity proved no significant effect on against the growth of profit in oil and word gas campany in period 2012-2016.

LABA AKUNTANSI DAN KLASIFIKASI AKUNTANSI UNTUK MENAKSIR PROFITABILITAS PERUSAHAAN PRIHAT ASSIH
Jurnal Bisnis dan Akuntansi Vol 1 No 3 (1999): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Earnings have information content to predict two benefits of equity investment earnings and cash flow from operation. And disaggregation earnings or net income into spesific components that the accounting profession's requires is important for assessing firm profitability. This study examine the predictive content of earnings and earnings disaggregations. The results demonstrate that earnings are a significant predictor of future earnings but does not a significant predictor of future cash flow, and does not support that earnings disaggregation improves profitability forecasts.

KUALITAS AUDITOR EKSTERN DALAM MEMBATASI KESEMPATAN MANAJEMEN UNTUK MELAKUKAN MANAJEMEN LABA Prihat Assih
Jurnal Keuangan dan Perbankan Vol 13, No 3 (2009): September 2009
Publisher : University of Merdeka Malang

Earnings management practice related to a variety incentives to maximize fi rms value orto increase manager welfare. Many researchers focused on 3 main incentives for earnings managementpractice, as explained in positive accounting theory, that were incentive to decrease cost ofdebt covenant default, maximize bonus and reduce political cost (Watts Zimmerman, 1986). However,the earnings management would exist if management had incentive and opportunity to do so(Trueman Titman, 1988; Christensen, et al., 1999). The objectives of this research was to investigateexternal auditor quality as factor to constraining earnings management by managers. Analysis wasbased on 111 publicly manufacturing fi rms in Indonesian Stock Exchange period 2005 up to 2008.The result showed that the high level of fi rms debt motivated manager to practice more earningsmanagement. However, the level of earnings management was lower when the quality of auditorexternal work was higher. The results of these research contributed to accounting literature developmentespecially in corporate governance. Qualifi ed auditor, one of monitoring aspects, had functionas good corporate governance mechanism for reducing management practice to manage earningswhich would be costly for fi nancial statement users.

Pengukuran Kinerja Keuangan: Return on Equity (ROE) Dengan Atribusi Ekuitas Marhaendra Kusuma; Prihat Assih; Diana Zuhroh
JURNAL ILMIAH MANAJEMEN & BISNIS Vol 22, No 2 (2021): Oktober - Maret
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jimb.v22i2.7935

The format of the balance sheet and income statement since the Indonesian IFRS convergence has changed with the addition of attribution of equity and comprehensive income. This change became the idea to develop the Return On Equity (ROE) formula. The purpose of this study is to empirically prove whether additional attribution information adds relevance value or is surprising, through analysis of the effect of ROE modification based on attribution of stock returns as a proxy for relevance value, with data on 504 companies listed on the IDX in 2016 2020. The results show that attribution equity and comprehensive income have value relevance for users. The novelty of this research is the modification of ROE with attribution of equity and comprehensive income, and the use of modified ROE to measure the value of relevance.

Signal of Rupiah Exchange Rate to US Dollar and Gross Domestic Product (GDP) Vinsensius Vinsensius; Prihat Assih; Gaguk Apriyanto
JAFFA Vol 8, No 1 (2020): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v8i1.5842

The purpose of this study is to analyse signal of rupiah/USD exchange rate and Indonesian Gross Domestic Products (GDP) towards Stock Price Composite Index. This study uses quantitative method. The data of research use quarterly time series data (January, April, July, October) starting from 2010 - 2018 obtained in the website of Bank Indonesia, Ministry of Commerce Republic Indonesia and Indonesia Stock Exchange. Data analysis method use Multiple Linear Regression, which findings of this study indicate that the rupiah/USD exchange rate gave a negative signal to the Stock Price Composite Index. In addition, the Indonesian Gross Domestic Products (GDP) gave a positive signal to the Stock Price Composite Index.

ANALISIS PENGARUH NILAI TUKAR RUPIAH ATAS DOLAR AS DAN UTANG NEGARA TERHADAP INDEKS HARGA SAHAM GABUNGAN (IHSG) DAN IMPLIKASINYA PADA PRODUK DOMESTIK BRUTO (PDB) INDONESIA Vinsensius Vinsensius; Prihat Assih; Gaguk Apriyanto
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 6 No. 1 (2021): Januari 2021
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v6i1.451

Tujuan penelitian ini untuk menganalisis pengaruh nilai tukar rupiah atas dolar AS dan utang negara terhadap IHSG dan implikasinya pada PDB Indonesia. Penelitian ini menggunakan metode kuantitatif. Data penelitian menggunakan data time series triwulan (Januari, April, Juli, Oktober) mulai dari tahun 2010 – 2018 yang didapatkan melalui website Bank Indonesia, Kementerian Keuangan Republik Indonesia, Bursa Efek Indonesia dan Kementerian Perdagangan Republik Indonesia. Metode analisis data menggunakan path analysis. Hasil penelitian didapatkan nilai tukar rupiah atas dolar AS tidak berpengaruh signifikan terhadap IHSG, utang negara berpengaruh signifikan terhadap IHSG, nilai tukar rupiah atas dolar AS berpengaruh signifikan terhadap PDB, utang negara berpengaruh signifikan terhadap PDB, IHSG berpengaruh signifikan terhadap PDB, nilai tukar rupiah atas dolar AS tidak berpengaruh terhadap PDB Indonesia melalui IHSG dengan nilai pengaruh langsung lebih besar dari pengaruh tidak langsung dan utang negara berpengaruh terhadap PDB Indonesia melalui IHSG dengan nilai pengaruh langsung lebih kecil dari pengaruh tidak langsung

Rasio Keuangan dalam Memprediksi Pertumbuhan Laba Pada Perusahaan Tambang Minyak dan Gas Bumi Yang Terdaftar Di Bursa Efek Indonesia, Periode 2012-2016 Nenik Mey Yetty; Prihat Assih; Gaguk Apriyanto
Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Vol 2, No 1 (2018): Jurnal Riset Inspirasi Manajemen dan Kewirausahaan
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

Hubungan Tindakan Perataan Laba dengan Reaksi Pasar atas Pengumuman Informasi Laba Perusahaan yang Terdaftar di Bursa Effek Jakarta Prihat Assih; Gudono Gudono
The Indonesian Journal of Accounting Research Vol 3, No 1 (2000): JRAI January 2000
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.36

The investor’s attention on net income numbers without regard to the procedures used to generate them, has encourage management to carry out earnings management. Includes within earnings management is income smoothing. Income smoothing can be viewed in term of the reduction in earnings variability over a numbers of periods, or within a single period, as the movement toward unexpected level of reported earning.Objective of this study to examine the market reaction on earnings announcement due to the income smoothing. This study examine ninety nine companies which listed in Jakarta Stock Exchange at least since 1990. Market reaction is measured as cumulative abnormal return five days surrounding the companies’ earnings announcement date.Overall, the result of this study indicate that there is significant market reaction surrounding the companies’ earnings announcement date and these market reaction significantly difference between smoother companies and non-smoother companies.This study is hopes to give contribution to the literature, that income smoothing practice can regard as a signal to better prediction of future earnings by investors and a mean to decrease market reaction on companies’ earnings anouncement.

PENGARUH MANAJEMEN LABA PADA NILAI DAN KINERJA PERUSAHAAN Assih, Prihat; Hastuti, Ambar Woro; Parawiyati, Parawiyati
Jurnal Akuntansi dan Keuangan Indonesia Vol. 2, No. 2
Publisher : UI Scholars Hub

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

Managers manage their earnings because they want to influence the investors perception about firm s performance, subsequently the firms could extract low cost exsternal fund. Managers have incentive to practice income-increasing earnings mangemsnt before they make initial public offerings (IPO) in order to get high offering price. However, these practice could decrease the opportunity o f managers to manage their earnings in the future periods. I f earnings management before public offering cause investors to be over optimistic about future earnings, investors will be disappointed with firm ’s performance after IPO and the firm value tend to decrease in the periods after the IPO. This study investigates the effect ofearnings management on the firm s value and performance in the periods before and after the initial public offering. Results o f this study show that managers practice income-increasing earnings management before their initial public offerings. Earnings management have positive impact on firm value in the initial public offering period, but this has negative impact in the periods after IPO. Firms 'values in the end o f IPO are lower than firms 'values in the IPO period. Firms 'performances in the years after the initial public offering were higher than firms 'performances in the year o f IPO, but the average o f return o f asset decreases in the periods after IPO.

Co-Authors Abd. Syakur Adi Suroso Ahmad Jibrail Al-Islama Achyunda Putra, Firnanda Alhifni, Ahlam Andhito Rahmadhan Wijaya Aprilia Rachmadian Apriyanto, Gaguk Aristanto, Eko Astuti, Widji Bella Ayu, Roro Bramasta, Yara Diana Zuhroh Digitha Oktaviani Putri Edi Subiyantoro Edy Subiyantoro Etty Harya Ningsi Grahita Chandrarin GUDONO GUDONO Hastuti, Ambar Woro Hastuti, Ambar Woro Hermawan, Reza Ronny Iwan Triyuwono Kumar, Abdul Malik Kusuma, Marhaendra Langgeng Prayitno Utomo Lasboi, Yorim N Mardiana Andarwati Maukonda, Rana Maxion Sumtaky mujairimi, mujairimi Nadiah Lutfi Wakid Nenik Mey Yetty Nirsetyo Wahdi Noviansyah Rizal Parawiyati Parawiyati Retna Safriliana Ria Mennita Ririn Sudarwati sanusi, Anwar Saverius Dhuri Mbipi Setia Budi Kurniawan Setia Budi Kurniawan SETYAWAN, BAGUS Subiyantoro, Edy Sugeng Haryanto Sugeng Haryanto Sukmawati SUKMAWATI Sumtaky, Maxion Sunardi Sunardi Swalaganata, Galandaru Taufiq, Abd Rohman Utomo, Langgeng Prayitno Vinsensius Vinsensius Vinsensius Vinsensius Widji Astuti Wijaya, Andhito Rahmadhan Yanuar Bachtiar Yetty, Nenik Mey Zaenal Aripin Zainal Aripin

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