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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Kajian Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Riset Keuangan dan Akuntansi (JRKA) Kompartemen : Jurnal Ilmiah Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JURNAL ABDIMAS TRIDHARMA MANAJEMEN Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Abdimisi EkoPreneur
Akhmad Sigit adiwibowo
universitas pamulang
Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PENGARUH FREE CASH FLOW DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DEVIDEN Akhmad Sigit Adiwibowo; Oktaviana Larasati; Putri Nurmala
Jurnal Riset Keuangan dan Akuntansi Vol 7, No 1 (2021): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v7i1.4400

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh free cash flow dan investment opportunity set terhadap kebijakan deviden pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018, untuk mengetahui pengaruh free cash flow terhadap kebijakan deviden, untuk mengetahui investment opportunity set terhadap kebijakan deviden pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Metode penelitian ini menggunakkan kuantitatif dengan adanya pengajuan hipotesis. Pemilihan sampel menggunakkan metode purposive sampling. Populasi yang digunakan pada penelitian ini adalah laporan keuangan perusahaan manufaktur sektor industry barang dan konsumsi pada tahun 2014-2018. Metode yang digunakan dalam penelitian ini adalah analisis regresi berganda, uji asumsi klasik, yang meliputi uji normalitas data, uji multikoleniaritas, uji heteroskedastisitas, dan uji autokorelasi. Pengujian signifikan meliputi uji statistic F dan uji t, koefisien determinasi. Hasil penelitian ini menunjukkan bahwa free cash flow dan investment opportunity set bahwa sebesar 40,3% variabel dependen yaitu kebijakan deviden dipengaruhi oleh variabel independen yaitu Free Cash Flow dan Investment Opportunity Set. Dan sisanya sebesar 59,7% dipengaruhi oleh faktor lain yang tidak diangkat dalam penelitian ini. Hasil pengujian secara simultan menunjukkan bahwa free cash flow dan investment opportunity set berpengaruh terhadap kebijakan deviden. Sedangkan pengujian secara parsial menunjukkan bahwa free cash flow dan investment opportunity set berpengaruh signifikan terhadap kebijakan deviden. Kata kunci : free cash flow, investment opportunity set dan kebijakan deviden.
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY AND COMPANY CHARACTERISTICS ON EARNINGS PERSISTENCE Aida Afriyanti; Putri Nurmala; Akhmad Sigit Adiwibowo
EAJ (Economic and Accounting Journal) Vol 5, No 2 (2022): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i2.y2022.p164-173

Abstract

This study aims to determine the effect of Corporate Social Responsibility and Company Characteristics on Earning Persistence in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 – 2020. The sample used is 20 companies from 62 food and beverage companies listed on the Stock Exchange. The Indonesian Stock Exchange (IDX) for the 2016 – 2020 period. The research sample was taken by purposive sampling or by setting certain criteria. Methods This research uses secondary data types with a quantitative approach. The hypothesis test conducted in this study is the Classical Assumption Test, R2 Test, F Test, and t Test using the Eviews 9 program. Simultaneous test results show that corporate social responsibility variables and company characteristics have a significant effect on earnings persistence. The partial test results show that the corporate social responsibility variable has no effect on earnings persistence, while the company characteristics variable (ROA) has a significant effect on earnings persistence.
The Role of Financial Distress on Company Life Cycle and Stock Return Akhmad Sigit Adiwibowo; Dwi Safiatun Rohmah; Putri Nurmala
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 2 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v10i2.6222

Abstract

This study aims to see how the company life cycle affects stock returns with financial distress as a moderating variable in companies listed on the Indonesia Stock Exchange between 2017 and 2021. Purposive sampling was used to obtain a sample of 71 companies. A panel regression analysis with a fixed effect model was used for the analysis. The study's findings show that the decline stage of a company's life cycle hurts stock returns, whereas the introduction, growth, and maturity stages do not affect stock returns. Financial distress can mitigate the impact of the company's decline stage on stock returns. However, it needs to mitigate the impact of the company's introduction, growth, and maturity stages on stock returns.
Audit Quality on Accounting Misstatements in Companies Under Capital Market Pressure Akhmad Sigit Adiwibowo; Putri Nurmala
Jurnal Kajian Akuntansi Vol 7, No 1 (2023): JUNI 2023
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v7i1.7598

Abstract

AbstractThis study aims to empirically test the effect of audit quality on accounting misstatements and determine whether the occurrence of accounting misstatements can be moderated with capital market pressure. This study used data from LQ45 index companies listed on the Indonesian Stock Exchange from 2017 to 2021, with a total research sample of 90. The hypothesis testing technique was panel regression analysis with a random effect model. This study found that audit quality does not affect accounting misstatements, and capital market pressure could not moderate the effect of audit quality on accounting misstatements. This research was conducted by adding capital market pressure as a moderating variable which is believed to be able to strengthen/weaken the effect of audit quality on accounting misstatements, so this study's sample consists of the LQ45 index, which represents the companies in Indonesia with the most substantial capital market pressure. The results of this study imply that the companies incorporated in the LQ45 index are blue chip companies in Indonesia, so the LQ45 Index companies are the right choice for investors to place their funds in the shares of these companies. In future research, it is better to add samples to companies actively traded in the Asia Pacific region by excluding the 2020 and 2021 period.Keywords: Audit quality; Accounting misstatements; Capital market pressure.AbstrakPenelitian ini bertujuan untuk menguji secara empiris pengaruh kualitas audit terhadap salah accounting misstatements dan menentukan apakah terjadinya accounting misstatements dapat dimoderasi dengan tekanan pasar modal. Penelitian ini menggunakan data perusahaan indeks LQ45 yang terdaftar di Bursa Efek Indonesia tahun 2017 sampai dengan tahun 2021, dengan jumlah sampel penelitian sebanyak 90. Teknik pengujian hipotesis adalah analisis regresi panel dengan model random effect. Penelitian ini menemukan bahwa kualitas audit tidak mempengaruhi accounting misstatements, dan tekanan pasar modal tidak dapat memoderasi pengaruh kualitas audit terhadap accounting misstatements. Penelitian ini dilakukan dengan menambahkan tekanan pasar modal sebagai variabel moderasi yang diyakini dapat memperkuat/melemahkan pengaruh kualitas audit terhadap accounting misstatments, sehingga sampel penelitian ini terdiri dari indeks LQ45 yang mewakili perusahaan dengan tekanan pasar modal yang paling substansial di Indonesia. Hasil penelitian ini mengimplikasikan bahwa perusahaan yang tergabung dalam indeks LQ45 merupakan perusahaan blue chip di Indonesia, sehingga perusahaan Indeks LQ45 merupakan pilihan yang tepat bagi investor untuk menempatkan dananya di saham perusahaan tersebut. Pada penelitian selanjutnya sebaiknya menambahkan sampel pada perusahaan yang aktif diperdagangkan di kawasan Asia Pasifik dengan mengecualikan periode tahun 2020 dan 2021.Kata Kunci: Kualitas audit; Accounting misstatements; Tekanan pasar modal.
Business Strategy, Multinational Companies, Integrated Reporting, and Tax Avoidance Putri Nurmala; Trisna Dwi Febianti; Akhmad Sigit Adiwibowo
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 11 No. 2 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v11i2.6913

Abstract

This research investigates the relationship between corporate strategy, multinational corporations, and integrated reporting on tax avoidance. A quantitative investigation depends on secondary data sources to collect its findings. This study's population consists of companies registered to trade on the Indonesia Stock Exchange between 2017 and 2021. The research was conducted in Indonesia. The research sample was obtained using an intended sampling approach, and as a result, the total number of companies in the sample was 90. This study found that multinational firms and integrated reporting had little impact on tax avoidance. It was revealed, however, that corporate strategy has a significant negative impact on tax avoidance. It is now uncommon to examine the impact of integrated reporting on tax avoidance, which is one of the reasons this study is so intriguing.
PENGENALAN AKUNTANSI DASAR PADA UMKM ROTI EYANG GUNA MENINGKATKAN SUSTAINABILITY Putri Nurmalasari; Akhmad Sigit Adiwibowo; Fina Ratnasari
Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Vol. 2 No. 3 (2021): November 2021
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jlkklkk.v2i3.p109-118.14338

Abstract

Pengabdian kepada masyarakat (PKM) ini bekerjasama dengan UMKM Roti Eyang yangberlokasi di jakarta. Tujuan dari PKM ini adalah untuk memberikan pembimbingan dan gambaran terntang pembuatan laporan keuangan kepada pemilik UMKM Roti Eyang bapak Suharso, karena pemilik UMKM Roti Eyang sangat antusias ingin mengetahui dasar-dasar akuntansi sehingga bisa membuat laporan keuangan sendiri. Kegiatan PKM ini dilaksanakan pada hari Sabtu, 24 April 2021 via zoom meet yang dihadiri oleh lima peserta, yaitu dari Universitas Pamulang dihadiri oleh tim dosen akuntansi, Putri Nurmala, S.E., M.Si., Akhmad Sigit Adiwibowo, S.E., M.Ak., dan Fina Ratnasari, S.E., M.Ak., selain itu dihadiri pula oleh dosen akuntansi ITB Swadharma, Rita, S.E., M.Ak.., dari UMKM Roti Eyang diwakili oleh pemiliknya, yaitu Bapak Suharso Sulistyo. Tujuan dari Kegiatan Pengabdian Kepada Masyarakat adalah untuk melaksanakan salah satu Tri Darma Perguruan Tinggi. Selain itu diharapkan dengan pengabdian kepada masyarakat tersebut keberadaan perguruan tinggi dapat memberikan kontribusi besar kepada pengembangan dan penerapan keilmuan kepada masyarakat.Kata Kunci: Sustainability, UMKM, Laporan Keuangan
The Role of Corporate Governance on Stakeholder Pressure and Integrated Reporting Putri Nurmala; Akhmad Sigit Adiwibowo
Jurnal ASET (Akuntansi Riset) Vol 15, No 2 (2023): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i2.60402

Abstract

This research examines the effect of stakeholder pressure on integrated reporting and the role of corporate governance as a moderating variable on the effect of stakeholder pressure on integrated reporting. Integrated reporting has been a re-search focus for a decade, but its effect on stakeholder pres-sure and corporate governance needs to be studied more. This study used 150 sample data from LQ45 companies listed on the Indonesian Stock Exchange between 2017 and 2021, and hypotheses were tested using panel regression. Accor-ding to the study's findings, the pressure from stakeholders does not affect integrated reporting. According to the study's findings, corporate governance cannot moderate the effects of stakeholders' pressure on integrated reporting. It shows that management's motivation to implement integrated rep-orting is only sometimes to maintain its reputation among shareholders. This study contributes to academic research on management's motivation to disclose integrated repor-ting, particularly in Indonesia. It may also explain why earlier studies contradicted when businesses had high liquidity in integrated reporting. The novelty of this research is that usi-ng samples of LQ45 companies with high stock liquidity is the main focus for investors to invest their funds in the Indon-esian capital market, making these research findings reflect stakeholders' pressure of integrated reporting practices.
Co-Authors Aida Afriyanti Amelia Dwi Putri Suryani Dessy Bustanti Dwi Safiatun Rohmah Fina Ratnasari Fita Ifnapiya Muhammad Yunus Kholis Nanda Sofia Oktaviani Noviani Noviani Nurma Yunitasari Oktaviana Larasati Puteri Balqis Putri Nurmala Putri Nurmala Putri Nurmalasari Trisna Dwi Febianti Witha Ayuni Mariska