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All Journal Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Kajian Bisnis STIE Widya Wiwaha Jurnal Riset Akuntansi dan Bisnis Indonesia
Khoirunnisa Cahya Firdarini
STIE Widya Wiwaha
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS SISTEM AKUNTANSI PENERIMAAN KAS MASUK DALAM UPAYA PENINGKATAN EFEKTIVITAS PENGENDALIAN INTERNAL Khoirunnisa Cahya Firdarini; Erni Wijayanti
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol 8 No 2 (2021): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v8i2.266

Abstract

This research aims to analyze cash receipt accounting system for room selling either in cash or on credit at Grage Business Hotel Yogyakarta. Based on Mulyadi's theory, this research evaluate internal control effectivity of the hotel, especially for cash receipt system. The element have been evaluated are organizational structure, authority and administration procedure, and implementation of duties and obligation based on each person's responsibilities. The data collection method used are observation, interview, and documentation. The results shows that implementation of internal control system as mention above at Grage Business Hotel Yogyakarta has not yet qualify Mulyadi's theory criterias. The major problem there are not segregation of duties. Cash and sales function run by receptionist while accounting and administration function run by general cashier. The implication of this research is to improve internal control of cash receipt of the hotel.
PENGARUH ARUS KAS OPERASI DAN LABA AKUNTANSI TERHADAP RETURN SAHAM (Studi Kasus Pada Perusahaan LQ – 45 di Bursa Efek Indonesia Periode 2016 – 2019) Khoirunnisa Cahya Firdarini; Kunaidi Kunaidi
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol 9 No 1 (2022): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v9i1.338

Abstract

This research aims to determine the effect of operational cash flow and accounting earnings to the stock return both partially and simoultantly. Population in this study are LQ45 firms for 2016-2019 period and the sample was selected through purposive sampling. Based on classic assumptiont test, we have 100 total sample. Data analysis technique used is multiple regression analysis. The result of this study indicate that (1) operational cash flow not have significant effect to the stock return, (2) accounting earnings have positive and significant effect to the stock return and (3) operational cash flow and unting earnings have positive and significant effect to the stock return simoultantly.
PENGARUH OPINI AUDIT, PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP NILAI PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN FOOD AND BEVERAGE) Khoirunnisa Cahya Firdarini; Dewi Safaatun
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 30 No 2 (2022): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.513 KB) | DOI: 10.32477/jkb.v30i2.363

Abstract

This study aims to determine the effect of audit opinion, profitability, liquidity and solvency on firm value on food and beverage companies listed on the Indonesia Stock Exchange in the 2015-2019 period and using sales growth as control variable. Based on purposive sampling method, we have 100 firm years of total sample. Research model was tested using classic assumption test to ensure that the model free form classic assumption problem. Hypotesis testing used is multiple regression analysis. The result show that only liquidity that have significant effect to firm value. Audit opinion, Profitability, Liquidity, Solvency have not significant effect to firm value. This result indicated that stakeloder only focused their attention to ability of firm in short time. This is related to characteristic of food and beverage companies that have fast moving assets.
ANALISIS SISTEM AKUNTANSI PENERIMAAN KAS MASUK DALAM UPAYA PENINGKATAN EFEKTIVITAS PENGENDALIAN INTERNAL: Studi kasus pada Grage Business Hotel Yogyakarta Khoirunnisa Cahya Firdarini; Erni Wijayanti
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 8 No. 2 (2021): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v8i2.266

Abstract

This research aims to analyze cash receipt accounting system for room selling either in cash or on credit at Grage Business Hotel Yogyakarta. Based on Mulyadi theory, this research evaluate internal control effectivity of the hotel, especially for cash receipt system. The element have been evaluated are organizational structure, authority and administration procedure, and implementation of duties and obligation based on each person responsibilities. The data collection method used are observation, interview, and documentation. The results shows that implementation of internal control system as mention above at Grage Business Hotel Yogyakarta has not yet qualify Mulyadi theory criterias. The major problem there are not segregation of duties. Cash and sales function run by receptionist while accounting and administration function run by general cashier. The implication of this research is to improve internal control of cash receipt of the hotel.
PENGARUH ARUS KAS OPERASI DAN LABA AKUNTANSI TERHADAP RETURN SAHAM (Studi Kasus Pada Perusahaan LQ – 45 di Bursa Efek Indonesia Periode 2016 – 2019) Khoirunnisa Cahya Firdarini; Kunaidi Kunaidi
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 9 No. 1 (2022): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v9i1.338

Abstract

This research aims to determine the effect of operational cash flow and accounting earnings to the stock return both partially and simoultantly. Population in this study are LQ45 firms for 2016-2019 period and the sample was selected through purposive sampling. Based on classic assumptiont test, we have 100 total sample. Data analysis technique used is multiple regression analysis. The result of this study indicate that (1) operational cash flow not have significant effect to the stock return, (2) accounting earnings have positive and significant effect to the stock return and (3) operational cash flow and unting earnings have positive and significant effect to the stock return simoultantly.
PERAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI PENGARUH KEBIJAKAN DIVIDEN DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN Khoirunnisa Cahya Firdarini; Zulkifli; Achmad Tjahjono
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 10 No. 2 (2023): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v10i2.707

Abstract

This study aims to examine the role of profitability as a moderating variable of dividend policy and debt policy on company value in Basic Industrial and Chemical sector companies listed on the Indonesia Stock Exchange during the period 2016 to 2020. The research method used in this study is a quantitative method based on financial statement data of companies that are the study population. The total sample in this study was 100 firm years. The sampling method using purposive sampling techniques and presenting the hypothesis used in this study is multiple linear regression analysis. The hypothesis proposed in this study is the effect of dividend policy on company value, the effect of debt policy on company value and the effect of profitability as a moderating variable for the effect of dividend policy and debt policy on company value. Dividend policy and debt policy are proven to affect company value; profitability is also proven to be able to moderate dividend policy to company value but not proven to moderate debt policy to company value.
PENGARUH OPINI AUDIT, PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP NILAI PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN FOOD AND BEVERAGE) Khoirunnisa Cahya Firdarini; Dewi Safaatun
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 30 No 2 (2022): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jkb.v30i2.363

Abstract

This study aims to determine the effect of audit opinion, profitability, liquidity and solvency on firm value on food and beverage companies listed on the Indonesia Stock Exchange in the 2015-2019 period and using sales growth as control variable. Based on purposive sampling method, we have 100 firm years of total sample. Research model was tested using classic assumption test to ensure that the model free form classic assumption problem. Hypotesis testing used is multiple regression analysis. The result show that only liquidity that have significant effect to firm value. Audit opinion, Profitability, Liquidity, Solvency have not significant effect to firm value. This result indicated that stakeloder only focused their attention to ability of firm in short time. This is related to characteristic of food and beverage companies that have fast moving assets.
PENGARUH KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI STRUKTUR MODAL TERHADAP KINERJA KEUANGAN Khoirunnisa Cahya Firdarini; Manendha Meganitri Kundala
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 4 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v2i4.610

Abstract

This study aimed to examines the effect of capital structure to financial performance with audit committee as moderating variable in consumer goods companies listed in BEI (Bursa Efek Indonesia) from 2016-2020. Capital structure measured with Debt to Equity Ratio (DER) and Debt to Assets Ratio (DTA).Based on purposive sampling method, total sample of this research is 180 firm-years. Hypothesis testing used is path analysis with AMOS v 23. The result show that Debt to Equity Ratio and Debt to Assets Ratio positive and significance influence to financial performance and audit committee as moderation variable have positive effect among Debt to Equity Ratio to financial performance but it have not effect among Debt to Equity Ratio to financial performance because audit committe only focuses on efectiveness assets used and assume that liability or debt is reasonable for consumer goods industries that have fast moving characteristic.
PENGARUH KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP NILAI PERUSAHAAN: Studi Kasus Pada Perusahaan Food And Beverage Di BEI Periode 2018-2022 Khoirunnisa Cahya Firdarini
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 3 (2023): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v3i3.775

Abstract

This study aims to examine the influence of the role of the audit committee in a company and audit quality on firm value both partially and simultaneously in food and beverage companies. The number of research samples is 110. The data collection method uses secondary data with financial report data sources and the company annual report. Based on the results of hypothesis testing carried out with multiple regression analysis, the results show that: (1) audit committee has a positive effect on firm value and (2) audit quality has no effect on firm value.
Co-Authors Dewi Safaatun Erni Wijayanti Kunaidi Kunaidi Manendha Meganitri Kundala Tjahjono, Achmad Zulkifli