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ARLEEN HERAWATY
STIE Trisakti
Economics, Econometrics & Finance

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PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, INDEPENDENSI AUDITOR, KUALITAS AUDIT DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA WELVIN I GUNA; ARLEEN HERAWATY
Jurnal Bisnis dan Akuntansi Vol 12 No 1 (2010): 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 (121.413 KB) | DOI: 10.34208/jba.v12i1.162

Abstract

The aim of this research is to examine the influence of good corporate governance mechanisms, auditor’s independency, leverage, audit quality, profitability and company’s size on the earnings manage-ment practices in manufacturing companies listed in Indonesia Stock Exchange. This research used 40 listed manufacturing companies in Indonesia Stock Exchange, selected using purposive sampling method, during the research period 2006 until 2008. Data were analyzed using multiple regression method. The result of the analysis indicated that leverage, audit quality and profitability had influence on earnings management practice. It means that leverage, audit quality by audit firms size and profit or loss that was reported by the management will motivate the management in doing the earnings management practices.
PERBEDAAN SIKAP AKUNTAN PUBLIK DAN PENGGUNA JASA AKUNTAN PUBLIK TERHADAP ADVERTENSI JASA AKUNTAN PUBLIK ARLEEN HERAWATY; NICKEN DESTRIANA
Jurnal Bisnis dan Akuntansi Vol 12 No 3 (2010): 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 (76.187 KB) | DOI: 10.34208/jba.v12i3.221

Abstract

The purpose of this study is to analyze the difference attitude of public accountants and clients toward advertising of public accountant’s services. This research were using 203 respondents, divide into two groups. There were 125 respondents who worked as public accountant, and 78 respondents who work in companies at managerial level. Attitude was measured by seven aspects such as image of auditor’s perception, service quality, service price, clients’ awareness, sizes of public accountant, firm public accountant firm competitiveness, and government’s influence. Mann-Whitney U Test was used to analyze the hypothesis. The result of this research showed that image of auditor’s perception ,service quality, and client’s awareness have significant different attitude among public accountants and client’s of public accountants. On the other hand, service price, sizes of public accountant, firm public accountant firm competitiveness, and govern-ment’s influence do not have significant different attitude among public accountants and client’s of public accountants.
NONFINANCIAL AND FINANCIAL DETERMINANTS OF CORPORATE FINANCIAL PERFORMANCE KAREN AZIZAH; ARLEEN HERAWATY
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-4 (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 (142.144 KB) | DOI: 10.34208/jba.v19i1a-4.299

Abstract

In today’s competitive corporate world, financial performance of a company becomes an essential part in determining the company’s sustainability in a long run. However, stakeholders do not only focus on the financial determinants that made up a company’s financial performance as awareness on human rights along with the environmental-friendly products and community activities done by the company are also on a lookout. Moreover, in a developing country with such volatile economy like Indonesia very little research has been done regarding the influence of corporate’s financial performance. The objective of this research is to analyze the influence of corporate social activities dimensions denoted as community involvement disclosure, employee relation disclosure, environment disclosure, and product disclosure as well as leverage, debt ratio, sales growth and firm size to support the possible financial determinants to corporate financial performance in Indonesia’s listed nonfinancial companies. Population in this research is all listed nonfinancial companies in Indonesia Stock Exchange during 2011 to 2015. Samples are obtained through purposive sampling method, in which 169 listed nonfinancial companies in Indonesia Stock Exchange met the sampling criteria resulting in 845 data available as sample. Multiple linear regressions and hypothesis testing are used as the data analysis method in this research. The result of this research shows product disclosure and debt ratio are statistically influencing corporate financial performance of listed nonfinancial companies in Indonesia. In contrary, community involvement disclosure, employee relation disclosure, environment disclosure, leverage, sales growth and firm size do not statistically influence the corporate financial performance of listed nonfinancial companies in Indonesia during the research period.
THE INFLUENCE OF CHARACTERISTICS ON DIFFERENT ELEMENTS OF COMPENSATION SYSTEM TOWARD MOTIVATION ARLEEN HERAWATY; ELLA AULIA
Jurnal Bisnis dan Akuntansi Vol 7 No 3 (2005): 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 (1802.331 KB) | DOI: 10.34208/jba.v7i3.595

Abstract

Employee is one of the most valuable resources for the company. One factor that could make the company succeed is its employee performance. Performance evaluation is one of the qualitative measurements for giving the compensation for employee. This research aimed to determine whether the transparency, fairness, and controllability as characteristics on compensation system could influence the employees’ motivation in the company. Data for this research using questionnaire that being sent to employees in companies. Multiple regressions were used to test the hypothesis. Result of this research showed that perceived transparency and perceived fairness of the different elements of the compensation system significantly influences the extrinsic motivation. Perceived controllability over the different elements of the compensation system significantly has a positive relationship with extrinsic motivation. The perception of transparency, controllability and fairness of the monetary part of the compensation system has no significant effect on intrinsic motivation. The perception of transparency, controllability and fairness of the promotion opportunities has a positive and significant effect on intrinsic motivation. The perception of transparency, controllability and fairness of the compensation system has no significant influence towards motivation level indicator.
Co-Authors ELLA AULIA KAREN AZIZAH NICKEN DESTRIANA WELVIN I GUNA