Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Jurnal Bisnis dan Akuntansi The Indonesian Journal of Accounting Research
DYAH SIH RAHAYU
Universitas Diponegoro
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PENGARUH KEPEMILIKAN SAHAM MANAJERIAL DAN INSTITUSIONAL PADA STRUKTUR MODAL PERUSAHAAN DYAH SIH RAHAYU; FAISAL
Jurnal Bisnis dan Akuntansi Vol 7 No 2 (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 (1146.03 KB) | DOI: 10.34208/jba.v7i2.593

Abstract

The agency relationship between managers and shareholders has the potential to influence decision-making in the firm which in turn potentially impacts on firm characteristic such as value and capital structure (debt ratio). This paper examines the relationship between ownership structure among managerial and institutional may have a significance relation with capital structure (debt ratio). Data collection is done by using pooling method. 39 firms listed in Jakarta Stock Exchange for period 1999-2001 used as samples. The empirical results provide support previous research that a positive relation between ownership structure with capital structure (debt ratio). The results also suggest that the relation between institutional ownership and capital structure varies across the level oh managerial ownership.
Anteseden dan Konsekuensi Tekanan Peran (Role Stress) pada Auditor Independen Dyah Sih Rahayu
The Indonesian Journal of Accounting Research Vol 5, No 2 (2002): JRAI May 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.77

Abstract

This study examines antecedents to and consequences (outcomes) of role stress (role conflict and role ambiguity) experienced by independent auditors. Boundary spanning activities (BSA), perceived environmental uncertainty (PEU) and formalization are hypothesized to be antecedent to role conflict and role ambiguity, while job satisfaction, performance, job related tension and intent to leave are investigated as consequences of auditors’ role stress.The respondents are auditor independent. Data for the study were collected from 80 public accounting firms. The sampling method used is random sampling.In total 341 questionnaires were distributed, 91 were returned, for a response rate of 26,68 percent.Using Structural Equation Modeling of AMOS (Analysis of Moment Structure) Program, the result of this study indicates that BSA is a critical variable affecting  role stress auditors experience on the job. PEU and formalization are not  significant antecedent to independent auditors’ role stress. Role conflict and role ambiguity are related to several dysfunctional job outcomes. Role conflict is related to job satisfaction and job related tension, while role ambiguity is related to job performance, job satisfaction and intent to leave.
Co-Authors FAISAL