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Faktor-faktor yang mempengaruhi kualitas audit NOVIA WIJAYA
Jurnal Bisnis dan Akuntansi Vol 18 No 2 (2016): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.708 KB) | DOI: 10.34208/jba.v18i2.53

Abstract

The purpose of this research is to obtain empirical evidence of the influence of independency, accountability, job experience, integrity, objectivity and professionalism on audit quality. The population in this research is all auditors who are working at public accountant office in Jakarta and has been registered on Indonesian Institute of Certified Public Accountants (IAPI). The sample of this research collected using purposive sampling. The resource data obtained from questionnaire. The number of questionnaire distributed was 150 copies, but only 134 questionnaire returned and 100 copies that can be used for this research. The statistical method used in this research is multiple regressions. The result of this research indicated that job experience and integrity have influence on audit quality. While independency, accountability, integrity, objectivity and professionalism have no influence on audit quality.
Faktor-faktor yang mempengaruhi kualitas laba pada perusahaan manufaktur NATASHA SOLY; NOVIA WIJAYA
Jurnal Bisnis dan Akuntansi Vol 19 No 1 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (105.187 KB) | DOI: 10.34208/jba.v19i1.64

Abstract

The purpose of the study is to get empirical evidence about factors that affect earnings quality of manufacturing listed company. Eight selected variables are board of directors, board size, managerial ownership, firm size, capital structure, liquidity, dividend payment, and profitability. Multiple regression method was applied on samples of 35 manufacturing listed companies that have been listed in Indonesia Stock Exchange (BEI) from period 2012 until 2015. Samples were selected based on purposive sampling method. The results showed that dividend payment and profitability had influence on earnings quality. Meanwhile, board of directors, board size, managerial ownership, firm size, capital structure, and liquidity had no effect on earnings quality.
Faktor-faktor yang mempengaruhi kebijakan dividen pada perusahaan non keuangan NOVIA WIJAYA
Jurnal Bisnis dan Akuntansi Vol 19 No 1 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (111.074 KB) | DOI: 10.34208/jba.v19i1.68

Abstract

The purpose of this research is to analyze the factors affecting on dividend policy of non financial company that listed in Indonesian Stock Exchange for period 2011 until 2013. This research use return on equity (ROE), current ratio (CR), debt to equity ratio (DER), sales growth (SG), investment opportunity set (IOS), size of firm (SIZE), and total asset turnover (TATO). The data are collected from 99 non financial company listed at Indonesian Stock Exchange (BEI) and the observation period are three years. Sampling method used is purposive sampling and data analysis with multiple linear regression. Empirical evidence shows that, sales growth has influence to dividend policy and return on equity, current ratio, debt to equity ratio, investment, size firm, and total asset turnover have not influence to dividend policy.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN NILAI PASAR PERUSAHAAN PERBANKAN DENGAN METODE VALUE ADDED INTELLECTUAL COEFFICIENT NOVIA WIJAYA
Jurnal Bisnis dan Akuntansi Vol 14 No 3 (2012): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.821 KB) | DOI: 10.34208/jba.v14i3.133

Abstract

The purpose of this study is to investigate the influence of value creation efficiency, as measured by value added intellectual coefficients that consists of three components of a firms’ resource (capital employed, human capital, and structural capital) to financial performance: profitability and productivity, as measured by Return on Equity and Asset Turnover and to firms’ market value, as measured by Market to Book Value Ratio in Indonesian banking industry. This study objective is to give input for financial manager and investor in increasing financial performance and firms’ market value by investment in intellectual capital.Regression models were used to examine the influence of each component of the value creation efficiency on financial performance and firms’ market value. The data used in this study are taken from 26 Indonesia banks from the 2008-2011 public listing of banking companies. This empirical study uses purposive sampling technique and regression model for the data analysis.The research indicates that capital employed efficiency influences profitability, productivity and firms’ market value. The human capital efficiency and structural capital efficiency influence firms’ market value, but fails to influence profitability and productivity.
FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA DI INDONESIA FAUZIAH FAUZIAH; NOVIA WIJAYA
Media Bisnis Vol 8 No 1 (2016): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v8i1.351

Abstract

The purpose of this research is to provide empirical evidence of the affect of firm debt, firms size, firm performance, board of directors’ characteristics, managerial ownership, ownership structure, external audit quality, dividend policy and leverage ratio on earnings management. Earnings management was measure by discretionary accruals use Modified Jones Method. The population of this research are companies in the manufacturing sector which were listed in Indonesian Stock Exchange (IDX) from 2011 to 2014. The research data were collected from manufacturing companies financial statement for the period of 2011 to 2014. Based on purposive sampling method, there are 38 samples. The reseacrh hypotesis were tested using multiple regression analysis. The results of this research show that firm debt, dividen policy and leverage have significant relationships with earnings management. Meanwhile other independent variables such as firm size, firm performance, board of directors’ characteristics, managerial ownership, ownership structure, and external audit quality have no significant relationship with earnings management.
Co-Authors FAUZIAH FAUZIAH NATASHA SOLY