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All Journal JURNAL ECONOMIA The Indonesian Accounting Review Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi Jurnal Ekonomi dan Bisnis Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi The Indonesian Journal of Accounting Research Journal of International Conference Proceedings Jurnal Akuntansi

Dody Hapsoro

STIE YKPN Yogyakarta

Author-ID : 2441661

Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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PENGARUH KETERLIBATAN KARYAWAN DI DALAM PROSES PELAKSANAAN PEKERJAAN TERHADAP KEEFEKTIFAN ORGANISASIONAL Dody Hapsoro
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 11, No 1 (2008)
Publisher : Akademi Akuntansi YKPN Yogyakarta

High involvement management is a term coined by Ed Lawler (1986) for a management approach centered on employee involvement. It entails providing employees with opportunities to make decisions concerning the conduct of their jobs and to participate in the business as a whole. Joblevel involvement means increasing the decision-making opportunities people have in their work, while organizational-level involvement, or empowerment, means giving employees a role in decisions concerned with strategy, investment and other major organizational matters. High involvement management thus involves practices such as team working, empowerment, idea capture schemes, information-sharing on quality, customer feedback and business results, organizational performance-related reward systems, and extensive training and development, including the social and problem-solving skills required for high involvement working. It is conceived as an alternative to a control model based on job simplification, tightly defined divisions of labor, rigid allocations of individuals to narrowly defined tasks and minimal employee participation in higherlevel decisions. The objective of this paper is to explain about two important issues that related with the efforts to build the confidence that high involvement in the process of doing job is an appropriate perspective in explaining about the important meaning of employee involvement for the whole organization. First, the synergy between attributes of high involvement in doing job is presumed will give impact on the organizational effectiveness. Second, to describe various contingent conditions that influences the high involvement in doing job. The previous study that has already done by Riordan, Vandenberg, and Richardson (2005) treat attributes in high involvement in doing job is isolated out of organizational context.

PENGARUH KUALITAS AUDIT, LEVERAGE, DAN GROWTH TERHADAP PRAKTIK MANAJEMEN LABA Dody Hapsoro; Arla Aulia Annisa
Jurnal Akuntansi Vol 5 No 2 (2017): JURNAL AKUNTANSI VOL. 5 NO. 2 DESEMBER 2017
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (576.775 KB)

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas audit, leverage, dan growth terhadap manajemen laba pada perusahaan manufaktur di Indonesia. Manajemen laba didefinisikan sebagai tindakan manajemen yang berupa campur tangan dalam proses penyusunan laporan keuangan dengan maksud untuk meningkatkan kesejahteraan secara personal maupun untuk meningkatkan nilai perusahaan. Penelitian ini merupakan penelitian kuantitatif. Data yang digunakan adalah data sekunder. Sampel dalam penelitian ini adalah perusahaan sektor manufaktur yang terdaftar di BEI (Bursa Efek Indonesia) periode 2012-2014. Jumlah sampel yang digunakan sebanyak 74 perusahaan yang diambil melalui purposive sampling. Metode analisis penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa kualitas audit dan growth berpengaruh positif dan signifikan terhadap manajemen laba, sedangkan leverage berpengaruh negatif dan signifikan terhadap manajemen laba. Kata kunci: Kualitas audit, leverage, growth, manajemen laba

Fiscal Illusion Detection and Their Effect on Economic Growth in Sulawesi Dody Hapsoro; Ryfal Yoduke
Jurnal Economia Vol 15, No 2: October 2019
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Abstract: The purpose of this study is to examine the existence of fiscal illusions in the form of flypaper effects and debt illusions in regional government spending and examine its effect on regional economic growth in Sulawesi. The number of samples is 78 based on the completeness criteria of data and information covered in the consolidated balance sheet of the Ministry of Finance of the Republic of Indonesia. The utilized analytical tool is partial least square analysis assisted by SmartPLS 3.0 software based on the Structural Equation Model (SEM). The results of the study show that there is a fiscal illusion in the form of flypaper effects and the illusion of debt in regional government expenditure. Furthermore, the results of the study show that the existence of fiscal illusions in regional government expenditure has a positive and significant effect on regional economic growth. Keywords: Fiscal illusion detection and economic growth.Keberadaan Ilusi Fiskal dan Pengaruhnya Terhadap Pertumbuhan Ekonomi di Sulawesi Abstrak: Tujuan penelitian ini adalah untuk menguji keberadaan ilusi fiskal dalam bentuk flypaper effect dan ilusi hutang dalam belanja pemerintah daerah dan menguji pengaruh ilusi fiskal terhadap pertumbuhan ekonomi daerah di Sulawesi. Jumlah sampel adalah sebanyak 78 berdasarkan kriteria kelengkapan data dan informasi yang terdapat dalam neraca gabungan Kementerian Keuangan Republik Indonesia. Alat analisis yang digunakan adalah analisis parsial kuadrat terkecil dengan bantuan perangkat lunak SmartPLS 3.0 berdasarkan Structural Equation Model (SEM). Hasil penelitian menunjukkan bahwa ada ilusi fiskal dalam bentuk flypaper effect dan ilusi hutang pada belanja pemerintah daerah. Hasil penelitian selanjutnya menunjukkan bahwa keberadaan ilusi fiskal pada belanja pemerintah daerah berdampak positif dan signifikan terhadap pertumbuhan ekonomi daerah. Kata kunci: Deteksi ilusi fiskal dan pertumbuhan ekonomi.

Does economic growth moderate the effect of fundamental values on the stock return of Indonesian infrastructure companies? Dody Hapsoro; Al-iefan Kharismawan Syahriar
The Indonesian Accounting Review Vol 11, No 1 (2021): January - June 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i1.2160

In recent years, issues of infrastructure development and economic growth have become very popular topics during President Jokowi’s administration. Infrastructure development is expected to have an impact on economic growth. The purpose of this study was to examine the effect of fundamental values on the stock returns of infrastructure companies listed on the Indonesia Stock Exchange in 2015-2017 with economic growth as a moderating variable. This research uses a purposive sampling technique. The analytical method used is partial least squares with WarpPLS software version 6.0. the results show that EPS has a positive effect on stock returns while DER, PER, and NPM do not affect stock returns. Furthermore, it also indicates that economic growth does not moderate the effect of EPS and DER on stock returns. However, the results of the study prove that economic growth can moderate the effect of PER and NPM on stock returns. This research implies that government policy that sets priorities for infrastructure development needs to be supported because it is proven that the government policy has a positive effect on the profits and stock returns of infrastructure companies.

The effect of profitability and liquidity on CSR disclosure and its implication to economic consequences Dody Hapsoro; Ratna Dwi Sulistyarini
The Indonesian Accounting Review Vol 9, No 2 (2019): July - December 2019
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i2.1730

This study examines the effect of profitability and liquidity on CSR disclosure and its implication on economic consequences. This study was driven by the inconsistency of the results of previous studies in testing the factors that influence the CSR disclosure. This study used the CSR disclosure to measure Corporate Social Responsibility disclosure index (CSRDI) based on the index of the Global Reporting Initiatives G4 Guideline (GRI G4). The results show that profitability has a significant and positive effect on CSR disclosure, while liquidity does not affect CSR disclosure. Furthermore, CSR disclosure has a negative effect on the bid-ask spread, CSR disclosure has a positive effect on trading volume, while CSR disclosure doesn't affect stock price volatility. This study impklies as the following;: companies that have high profitability should have strong commitment to disclose corporate social responsibility because it can help reduce information asymmetry.

The DOES ENTERPRISE RISK MANAGEMENT DISCLOSURE MODERATE THE EFFECT OF CAPITAL STRUCTURE ON THE COMPANY VALUE? dody hapsoro; lu’lu’ul jannah
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 17 No. 2 (2020)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v17i2.3793

This study aims to examine the ability of corporate risk management disclosures to moderate the effect of capital structure on firm value. The population in this study is all companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling with the criteria of non-financial companies that disclose enterprise risk management disclosure in 2018. The number of companies that meet the sample criteria is 386. The measurement of enterprise risk management disclosure uses checklists developed based on ISO 31000: 2009. An assessment of the extent of disclosure is made using content analysis methods. The independent variables in this research are capital structure, dependent variable is company value, and moderation variable is enterprise risk management disclosure. Data analysis using Partial Least Square (PLS) with Warp PLS 4.0 application. The result of research shows that capital structure has a positive and significant effect on company value. Enterprise risk management disclosure proved to moderate the effect of capital structure on company value.

Keberadaan Corporate Governance Sebagai Variabel Moderasi Pengaruh Financial Distress Terhadap Earnings Management Dody Hapsoro; Adrianus Billy Hartomo
Jurnal Ekonomi dan Bisnis Vol 19 No 1 (2016)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

The objective of this research is to provide empirical evidence of the effect of financial distress toward earnings management and the effect of financial distress toward earnings management that moderated by corporate governance. Financial distress consists of DISTRESS1, DISTRESS2 and DISTRESS3. Earnings management was measured by discretionary accruals using Jones Model, and corporate governance consists of three variables (board of directors, independent commissioner, and audit committee). Board of directors was measured by total board of directors in the firm included chief executive officer (CEO). Independent commissioner was measured by the proportion of independent commissioner that is total independent commissioner divided by total board of commissioner and audit committee was measured by total member of audit committee. Control variable in this research is firm size that was measured by logarithm of asset total. The population of this research is 423 non-financial companies were listed in Indonesian Stock Exchange (IDX). The research data were collected from non-financial companies annual report for the period of 2014. Based on purposive sampling method, there are 62 samples. The research hypothesis were tested by using multiple regression analysis. The results of this research in Model 1 show that firm size variable has significant relationship with earnings management, while DISTRESS1 variable, DISTRESS2 variable, and DISTRESS3 variable have no significant relationship with earnings management. The result of this research in Model 2 show that DISTRESS3 variable, independent commissioner variable, and interaction between financial distress with corporate governance variable have significant relationship with earnings management, while DISTRESS1 variable, DISTRESS2 variable, board of directors variable, audit committee variable, and firm size variable have no significant with relationship earnings management.Abstrak Tujuan dari penelitian ini adalah untuk memberikan bukti empiris pengaruh kesulitan keuangan terhadap manajemen laba dan pengaruh kesulitan keuangan terhadap manajemen laba yang dimoderasi oleh tata kelola perusahaan. Kesulitan keuangan terdiri dari DISTRESS1, DISTRESS2 dan DISTRESS3. Manajemen laba diukur dengan menggunakan akrual diskresioner yang mengaplikasikan Model Jones, dan tata kelola perusahaan terdiri dari tiga variabel (dewan direksi, komisaris independen, dan komite audit). Direksi diukur dengan menggunakan jumlah dewan direksi di dalam perusahaan termasuk chief executive officer (CEO). Komisaris independen diukur dengan menggunakan proporsi komisaris independen dimana total komisaris independen dibagi dengan total dewan komite komisaris, dan komite audit diukur dengan menggunakan jumlah anggota komite audit. Variabel kontrol dalam penelitian ini adalah ukuran perusahaan yang diukur dengan menggunakan logaritma total aset. Populasi dalam penelitian ini adalah 423 perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI). Data penelitian dikumpulkan dari laporan tahunan perusahaan non-keuangan untuk periode 2014. Berdasarkan metode purposive sampling terdapat 62 sampel penelitian. Hipotesis dalam penelitian ini diuji dengan menggunakan analisis regresi berganda. Hasil penelitian pada Model 1 menunjukkan bahwa ukuran perusahaan memiliki hubungan yang signifikan dengan manajemen laba, sedangkan variabel DISTRESS1, variabel DISTRESS2, dan variabel DISTRESS3 tidak memiliki hubungan yang signifikan dengan manajemen laba. Hasil penelitian pada Model 2 menunjukkan bahwa variabel DISTRESS3, komisaris independen, dan interaksi antara kesulitan keuangan dengan tata kelola perusahaan memiliki hubungan yang signifikan dengan manajemen laba, sedangkan variabel DISTRESS1, variabel DISTRESS2, dewan direksi, komite audit, dan ukuran perusahaan tidak memiliki hubungan signifikan dengan manajemen laba.

Bahasa Inggris Dody Hapsoro; Maria Immaculata Bahantwelu
Jurnal Ekonomi dan Bisnis Vol 23 No 1 (2020)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This study aims to examine the effect of capital structure on company value with earnings management as a mediating variable. The capital structure is proxied using a debt to equity ratio (DER), company value is proxied using Tobin’s Q and real earnings management is proxied using costs of production activities. The research population is 144 manufacturing companies listed on the Indonesia Stock Exchange (IDX). 204 samples are used in this study. Data used in this study is the secondary data obtained from Indonesia Stock Exchange, contained on www.idx.co.id. The data analysis method used in this study is partial least squares (PLS) method using a WarpPLS 4.0 application. The results of the analysis show that capital structure has a positive effect on company value and real earnings management is proven to partially mediate the effect of capital structure on company value. The results of this study should encourage standard-setting bodies to make stricter regulations on real earnings management practices that tend to cause management to commit fraud.

Does Financial Literation Moderate The Effect of Funding on The Sustainability of Micro Enterprises Dody Hapsoro; Adrian Septia Iswara
The Indonesian Journal of Accounting Research Vol 22, No 3 (2019): IJAR September 2019
Publisher : The Indonesian Journal of Accounting Research

Financing is one of the main supporting factors in the sustainability of micro businesses. Micro businesses are expected to be able to manage company finances professionally for the benefit and sustainability of their business. The purpose of this study is to examine financial literacy skills in moderating the effect of financing on the sustainability of micro businesses. The variables tested were financing, financial literacy and business sustainability.The population in this study is a micro-business that runs its business activities in Blora Regency, Central Java. The number of samples used in this study were 120 micro businesses, which were determined based on the purposive sampling method. The analytical tool used to test the hypothesis is simple regression and multiple regression using SPSS version 25.0. The results showed that financing has a positive effect on the sustainability of micro businesses and financial literacy strengthens the effect of financing on the sustainability of micro businesses.The implication of this study is that micro entrepreneurs are expected to be able to improve financial literacy skills, especially in terms of fund management because funds obtained from financing activities are vulnerable to the possibility of fraud and mismanagement.

Investigation of Factors Influencing Voluntary Disclousure of Financial Information on The Internet by Indonesian Companies Dody Hapsoro
The Indonesian Journal of Accounting Research Vol 12, No 3 (2009): IJAR September 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.210

The digital age has produced a dramatic shift in the corporate communication paradigm. As a result, companies increasingly use the internet (website) as an investor relations medium and a vehicle to disseminate financial information to capital markets. This paper investigates factors influencing voluntary disclosure of financial information on the internet by Indonesian companies. Cross-sectional analyses based on 50 companies listed on the Indonesia Stock Exchange in 2005 suggest that firm size and firm profitability are related with higher levels of voluntary financial information disclosure on corporate website.

Co-Authors Adam Ibnu Rosyid Adrian Septia Iswara Adrianus Billy Hartomo Al-iefan Kharismawan Syahriar Arla Aulia Annisa Baldric Siregar Dheni Indra Kusuma lu’lu’ul jannah MARIA ELLY BUDIARTI Maria Immaculata Bahantwelu Niken Betari Muslimah Ratna Dwi Sulistyarini Ryfal Yoduke

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