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All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Madani Penentuan harga obligasi dan teori tingkat bunga Kajian Akuntansi Jurnal Riset Akuntansi Politala Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Asih Handayani
Universitas Pamulang
Aerospace Engineering Agriculture, Biological Sciences & Forestry Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Pengaruh Kualitas Akrual, Persistensi Laba,dan Perataan Laba Terhadap Informasi Asimetri Asih Handayani
Jurnal Madani: Ilmu Pengetahuan, Teknologi, dan Humaniora Vol 4 No 1: Maret 2021
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/madani.v4i1.152

Abstract

This study aims to examine the effect of accrual quality, profit persistence and income smoothing to asymmetric information (Empirical Study on Manufacturing Companies Textile and Garment Subsector Registered in Indonesia Stock Exchange 2011 -2015). The population in this study are 17 companies. The sample technique used is purposive sampling and sample size of 9 companies. The model used in this research is panel regression using Eviews 8 application. Result of research: accrual quality, earnings persistence have not significant effect to asymmetry information. While income smoothing have significant effect to asymmetry information. Accrual quality, profit persistence and income smoothing are equally influential but very weak against asymmetric information. Abstrak Penelitian ini bertujuan untuk menguji pengaruh kualitas akrual, persistensi laba dan perataan laba terhadap informasi asimetri. Pendekatan penelitian yang digunakan pada penelitian ini yaitu kuantitatif asosiatif. Yang merupakan penelitian dengan tujuan untuk mengetahui pengaruh ataupun juga hubungan antara dua variabel atau lebih secara sistematis, terencana dan terstruktur dengan jelas sejak awal.Populasi dalam penelitian ini sebanyak 17 perusahaan manufaktur subsektor tekstil dan garment., dengan menggunakan data skunder tahun 2011-2015. Teknik pengambilan sampel dengan menggunakan tekniki purposive sampling sehingga dihasilkan jumlah sampel sebanyak 9 perusahaan dengan total observasi 45 laporan keuangan perusahaanTeknik analisis data yang digunakan dalam penelitian ini adalah regresi panel. Pada penelitian ini membuktikan hasil penelitian bahwa kualitas akrual tidak berpengaruh terhadap informasi asimetri; juga membuktikan bahwa persistensi laba tidak memiliki pengaruh signifikan terhadap informasi asimetri. Sedangkan perataan laba memiliki pengaruh signifikan terhadap informasi asimetri. Dan secara simultan kualitas akrual, persistensi laba dan perataan laba secara bersama-sama berpengaruh namun sangat lemah terhadap informasi asimet. Sehingga dapat disimpulkan bahwa hasil penelitian ini menunjukkan variabel kualitas akrual dan persistensi laba tidak memiliki pengaruh yang signifikan terhadap informasi asimetri sedangkan perataan laba berpengaruh negatif signifikan terhadap informasi asimetri yang berarti semakin kecil perusahaan melakukan perataan laba semakin besar kemungkinan adanya informasi asimetri. Kata Kunci:Kualitas Akrual, Persistensi Laba, Perataan Laba, Informasi Asimetri
Pengaruh Earning per Share (EPS) dan Return on Equity (ROE) Terhadap Harga Saham (Studi Kasus pada Bank BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2017 - 2019) Asih Handayani
Jurnal SEKURITAS (Saham, Ekonomi, Keuangan dan Investasi) Vol 4, No 2 (2021): Jurnal SEKURITAS
Publisher : Prodi Manajemen Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (696.211 KB) | DOI: 10.32493/skt.v4i2.8112

Abstract

Penelitian ini bertujuan menganalisa dampak EPS serta ROE terhadap Harga Saham perusahaan publik khususnya Bank BUMN. Seberapa besar harga saham dipengaruhi oleh EPS dan ROE secara parsial dan simultan. Data penelitian diambil dari BEI. Sampel ditentukan berdasarkan kriteria tertentu atau purposive sampling. Metode penelitian menggunakan deskriptif kuantitatif dan pengujian data dilakukan menggunakan Eviews 9. Persamaan yang didapat hasil dari regresi linear berganda adalah Y = 557,6227 + 0,908954 X1 – 20,12882 X2 dengan probabilitas EPS 0,0000 dan ROE 0,6617. Berdasarkan hasil pengujian tersebut dan signifikansi 0,05 maka dapat disimpulkan bahwa EPS memiliki pengaruh terhadap harga saham dan ROE memiliki pengaruh yang lemah terhadap harga saham secara parsial. Kedua variabel bebas, yaitu EPS dan ROE secara bersama-sama memiliki pengaruh terhadap harga saham.
PENGARUH KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL DAN KOMITE AUDIT TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI: (Studi Empiris Pada Perusahaan Yang Terdaftar Dalam Indeks LQ45 Tahun 2016-2020) Nanda Bakti Laksana; Asih Handayani
Jurnal Riset Akuntansi Politala Vol 5 No 2 (2022): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v5i2.136

Abstract

This study aims to examine the effect of independent commissioners, managerial ownership, and audit committees on firm value with audit quality as a moderating variable. The population in this study are all companies that are members of the 2016-2020 LQ45 index. The number of samples in this study was 12 companies obtained by purposive sampling method. Obtained sample data as much as 60 data. The type of data in this study is secondary data with quantitative research methods and descriptive approaches. The analysis technique used is multiple linear regression analysis and moderated regression analysis with a significance level of 5%. This research is processed using the software eviews 9 and shows that independent commissioners affect firm value, managerial ownership affects firm value, audit committees have no effect on firm value, independent commissioners, managerial ownership, and the audit committee has an effect on firm value, audit quality is unable to moderate the influence of independent commissioners on firm value, audit quality can moderate managerial ownership on firm value, audit quality is unable to moderate the audit committee on firm value, audit quality can moderate the influence of independent commissioners, managerial ownership, and audit committees on firm value.
Business Strategic During Pandemic for DO IT Chocolate - University of Pamulang Lely Suryani; Sasmita Sari Ardaninggar; Asih Handayani
Kajian Akuntansi Volume 24, No. 1, 2023
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v24i1.9492

Abstract

It has been almost two years since the Covid-19 virus pandemic has impacted health, education, social life, culture, and economy.  One of the supporting sectors of the nation's economy that has been dramatically affected by the COVID-19 pandemic is the Micro, Small and Medium Enterprises (UMKM) sector, one of which is DO IT Chocolate, where chocolate tours are usually held, which had to be abolished and then reduced income from gift shops and tourist attractions.  The purpose of this paper is the DO IT chocolate management strategy to bounce back during the Covid-19 era.  From the results of this study, it was carried out that to maintain the continuity of DO IT Chocolate, and various strategies were carried out, ranging from determining market segments, product certification to increase consumer confidence, innovating, always paying attention to product quality, promotions, utilizing digital marketing, networking, venturing into traders.  and export is a very appropriate strategy during the covid-19 pandemic
Determinant of Sustainability Performance: Diversification, Corporate Governance And Intellectual Capital Asih Handayani; Ratih Qadarti Anjilni
Journal of Applied Accounting and Taxation Vol. 9 No. 1 (2024): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v9i1.7175

Abstract

This study examines whether diversification impacts good corporate governance proxied by the board of directors, independent commissioners, audit committees, institutional ownership, and intellectual capital on sustainability performance. This research explores previous studies regarding sustainability performance. This study uses LQ45 index companies as a research sample in the 2020-2022 period. The researchers used a purposive sampling method to select 22 companies that met the criteria. The analytical method used is Panel Data Regression Analysis. The results of the study show that independent commissioners and intellectual capital have a significant effect on sustainability performance. At the same time, diversification, board of directors, audit committees, and institutional ownership do not affect sustainability performance.
Digitalisasi Pengelolaan Keuangan Desa: Analisis Implementasi Aplikasi Keuangan pada BUMDes Bebedahan Berkah Anisa Anisa; Asih Handayani; Khanif Faozi
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.8242

Abstract

This study aims to analyze the implementation of financial applications in improving the efficiency, transparency, and accountability of financial management of Village-Owned Enterprises (BUMDes) Bebedah Berkah. Before the implementation of the application, BUMDes faced obstacles in the form of manual recording, limited human resources, and low accountability of financial statements. The research uses a qualitative approach with phenomenological methods to understand the manager's experience in using the TAKABUMDes application. Data was obtained through in-depth interviews, observations, and documentation, then analyzed descriptively through data reduction, data presentation, and conclusion drawn. The results of the study show that the TAKABUMDes application improves the financial recording and reporting system to be more systematic, timely, and in accordance with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). This application also supports the application of good governance principles, especially transparency, accountability, and community participation, as well as increasing public trust in the management of BUMDes. This study recommends strengthening human resource capacity, optimizing information technology, and participatory supervision systems to realize modern and sustainable BUMDes. This research involved eight key informants consisting of the Chairman, Treasurer, Secretary, as well as community representatives and village officials. Empirical results show that the efficiency of financial recording is increased by up to 40% faster than manual systems, and the preparation of financial statements is now carried out regularly every month.
Co-Authors Anisa Anisa Khanif Faozi Lely Suryani Nanda Bakti Laksana Ratih Qadarti Anjilni Sasmita Sari Ardaninggar