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All Journal Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Students´ Journal of Accounting and Banking Proceeding SENDI_U Journal of Economic, Bussines and Accounting (COSTING) Fokus Ekonomi SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI POINT Jurnal Riset Akuntansi Politala International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Ilmiah Akuntansi Peradaban Quantitative Economics and Management Studies PROFICIO: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JER
Arief Himmawan Dwi Nugroho
Universitas Stikubank Semarang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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ANALISIS CAMEL TERHADAP PROFITABILITAS BANK PERKREDITAN RAKYAT Nur Fitriyani, 08.05.52.0158 Meilisa; Dwi Nugroho, Arief Himmawan
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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Abstract

This research is aim to test the effect of the effect of variables Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Operating Ratio (BOPO) and Loan to Deposit Ratio (LDR) toward Profitability of Bank Perkreditan Rakyat.Data that used in this research is Bank Perkreditan Rakyat Kabupaten Demak that published at Bank Indonesia in the period of December 2010 – September 2011. Technical analysis that used was multilinier regression and the hypotheses test used t-statistik to test coefficient partial regression and F-statistic to test the effect all together with level of significance 5%. And also carry out classic assumption test that includes normality test, multicolinierity test, autocorrelation test and heteroskedasticity test.From the results of hypothesis test (F test) show that CAR, NPL, BOPO and LDR all together has a significant effect to ROA, whereas CAR, NPL, BOPO and LDR has a significant effect to ROE. And according to partial test result (t test) in this research show that CAR and NPL doesn’t have significant effect to ROA. Whereas BOPO and LDR has significant effect to ROA. And according to partial test result (t test) in this research shows that CAR doesn’t have significant effect to ROE. Whereas NPL, BOPO and LDR has significant effect to ROE.Keywords : Profitability (ROA and ROE), CAR, NPL, BOPO, LDR
SURPLUS FREE CASH FLOW, KOMITE AUDIT, DAN MANAJEMEN LABA Yulia Wijayanti, 09.05.52.0107; Dwi Nugroho, Arief Himmawan
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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This study aimed to examine the effect of surplus free cash flow and audit committees on earnings management. Earnings management is proxied by discretionary accruals estimated by the model Jones. The population in this study is a manufacturing company listed on the Indonesian Stock Exchange (BEI) in 2008-2011. Based on purposive sampling method, the number of samples in this study of 27 companies and the number of observations were 108 observational studies. Testing this hypothesis using multiple linear regression analysis. The results of this study indicate that the Surplus Free Cash Flow has a negative and significant effect. Audit Committee has a positive and significant effect on earnings management.Keywords: Earnings management, Surplus Free Cash Flow, Audit Committees.
PENGARUH INDEPENDENSI DAN EFEKTIFITAS KOMITE AUDIT TERHADAP MANAJEMEN LABA Wulandari Noviani Wijayanti, 09.05.52.0036; Dwi Nugroho, Arief Himmawan
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract-The purpose of this study is to examine the effect of the independence and effectiveness of the audit committee on earning management. Independence and effectiveness of the audit committee is measured by the variable audit committee independence, financial expertise audit committee member and the meetings of the audit committee.The population of this research is 68 samples from manufacturing companies listed at Indonesian Stock Exchange during 2008 to 2011. The sampling method used in this research is purposive sampling method. The data then analyzed using multiple regression analysis. The results show that audit committee independence has positive effect and it is not significant agains earnings management, financial expertise audit committee member and the meetings of the audit committee has negative effect and it is not significant agains earnings management. Keywords: Audit Committee, Earnings Management
PENGARUH FAKTOR INTERNAL DAN AUDITOR EKSTERNAL TERHADAP MANAJEMEN LABA Sulistyowati, 09.05.52.0146; Dwi Nugroho, Arief Himmawan
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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This study aims to examine the factors that influence earnings management. The importance of earnings information for both internal and external, prompting the management to make modifications earnings information in order to achieve their own goals. The factors discussed in this study is internal factors which consists of ownership, corporate governance, and the analysis offinancial statements and the external auditors. Earnings management is proxied by discretionary accruals are estimated using the model of Jones. The population in this study is a manufacturing company registered in Indonesia Stock Exchange (BEI) in 2008- 2011. Based on purposive sampling method, the number of samples in this study of 20 companies and the number of observations by 80 observational studies. Testing this hypothesis using multiple regression analysis. The results of this study indicate that institutional ownership, managerial ownership, audit committees, independent commissioners, the activity of the audit committee, and external auditors have a negative and significant effect on earnings management. Leverage variable has a negative and significant effect on earnings management. Profitability variable has a positive and significant impact on earnings management. Firm size has a positive and significant effect on earnings management.Keywords: earnings management, institutional ownership, managerial ownership, the audit committee, independent commissioners, the activities of the audit committee, the external auditor, leverage, profitability, firm size.
DEWAN KOMISARIS, KARAKTERISTIK PERUSAHAAN DAN RISK MANAGEMENT COMMITTEE Suhartini, 09.05.52.0180; Dwi Nugroho, Arief Himmawan
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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This study aims to examine the impact of board commissioner and firm characteristics to the existence of Risk Management Committee (RMC) in manufacturer firms. Existence RMC is reffered to this study is the disclosure of the exiztence of RMC, whether it is combined or separated from audit committee. Board characteristics variables used in the study are INDCOM, board size, independent audit committee, and meeting frequency of board commissoner. While the firm characteristics are represented by firm size and financial reporting risk. Data was collected by using a purposive sampling method toward  manufacturer firms listed on the Indonesia Stock Exchange in 2009 until 2011. Total of 189 manufacturer firms to be sampled in this research. Statistical method that used to test the hypothesis is logistic regression analysis. The result of this study showed that all of independent variable that has not affect significantly the existence of RMC. While the variables that affect significantly the existence of Separate RMC (SRMC) from audit committee are independency of audit committee, meeting frequency of board commissioner and firm size. Keywords: Risk Management Committee, Separate Risk Management Committee, Board of Commissioner Characteristics, and Firm Characteristics.
ANALISIS CORPORATE GOVERNANCE, AUDITOR EKSTERNAL DAN MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Stevani Septiana Intan Prabandari, 08.05.52.0032; Dwi Nugroho, Arief Himmawan
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

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The objective of this study is to examine the influence of profitability, leverage, managerial ownership, institutional ownership, public ownership, and growth of firm to firm value among manufacturing sector which listed on Indonesia Stock Exchange. The population is 175 companies of manufacturing sector which listed on Indonesia Stock Exchange at period 2008 to 2010. Sample was chose using purposive sampling method amount to 55 companies. Technique test of data is by using multiple linear regression. The result indicates that profitability is significant positively influence the firm value. Thus, the result of those test provide support for the hypothesized. Managerial and public ownership is significant negatively influence the firm value. Leverage, institutional ownership, and growt of firm isn’t influence the firm value at all.Keywords: profitability, leverage, managerial ownership, institusional ownership, independent directors, growth of firm, and firm value, size company 
PENGARUH KUALITAS AUDIT TERHADAP LOYALITAS KLIEN DENGAN MEDIATOR KEPUASAN KLIEN Ria Nathasia, 10.05.52.0131; Dwi Nugroho, Arief Himmawan
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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The purpose of this study was to prove the hypothesis proposed and analyzed. The hypothesis is made concerning the effect of audit quality on client loyalty client satisfaction with the mediator. This research method uses object and obtained 38 BPR in Semarang, Tegal and Ungaran. Purposive sampling method used in data collection and analyzes were performed using SPSS 16. Responsiveness of audit quality dimensions and experiences have a direct impact on client loyalty. The results of this study, the dimensions of quality audits of responsiveness and experience have an influence on client loyalty. However, audit quality has no effect on client satisfaction.Keywords: Audit Quality, Client Satisfaction, Client Loyalty
PENGARUH KESADARAN MEMBAYAR PAJAK, PENGETAHUAN DAN PEMAHAMAN PERATURAN PERPAJAKAN, SERTA PERSEPSI ATAS EFEKTIFITAS SISTEM PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MELAPORKAN SPT DI SEMARANG Mentari Ratna Sari, 10.05.52.0081; Dwi Nugroho, Arief Himmawan
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
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The main objective of this study was to analyze the extent to which if external factors on the level of tax compliance in Semarang. External factors in this study were the awareness of tax paying, knowledge and understanding of the regulations, perception of tax system effectiveness. This study was based on a sample of 54 personal taxpayers, representing about 73 percent of the total population. Respondents consists of lecturers of local universities in Semarang. Data were analyzed by using multiple regression method with the use of t-test. The hypothesis test showed that the awareness of tax paying, knowledge and understanding of tax regulations had atau significant positive effect of tax payer compliance. While the perception of tax system effectiveness had no effect on tax payer compliance.Keywords: tax payer compliance, awareness of tax paying, knowledge and understanding of tax regulations, perception of tax system effectiveness
PENGARUH CORPORATE GOVERNANCE, AUDITOR EKSTERNAL, DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN Nuraini, 10.05.52.0143; Himmawan Dwi Nugroho, Arief
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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Intention of this research is to analyse corporate governance influence, external auditor, and firm size to the integrity of the financial statements. Integrity of financial statement is how far the financial statement presented show downright and real correct information. Samples are 33 industry of banking on the Stock Exchange of samples (n) = 145. The results showed that there was significant effect between audit committee and external auditor for the integrity of the financial statements, while institutional ownership and independent directors is no significant influence, and there is a significant negative effect between the firm size on the integrity of financial statements.Keywords: Institutional Ownership, Independent Commissioner, Audit Committee, External Auditors, Firm Size, and The Integrity of The Financial Statements
ANALISIS PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, KOMISARIS INDEPENDEN, LEVERAGE,DAN KONSENTRASI KEPEMILIKAN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE Ditavrene Yerde Viktare, 10.05.52.0071; Himmawan Dwi Nugroho, Arief
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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This study aimed to analyze the effect of firm size, firm age, independent commissioner, leverage and concentration of ownership of intellectual capital disclosure. This analysis uses the independent variables are firm size, firm age, independent commissioner, leverage and concentration of ownership and intellectual capital disclosure dependent variable. Statistical methods using multiple linear regression analysis, the statistical test of hypothesis testing and statistical test t F. The samples used were secondary data from the Indonesia Stock Exchange (IDX) ie financial statements and Annual Report manufacturing company in 2012 listing on the Stock Exchange. Samples were taken by purposive sampling method, and who meet the criteria for sample selection. The sample used by 77 companies. The results of this study showed partial firm size variables affecting intellectual capital disclosure. Age does not affect the company intellectual capital disclosure. Independent Commissioner does not affect the disclosure of intellectual capital, leverage does not affect the disclosure of intellectual capital, and does not affect the concentration of ownership of intellectual capital disclosure. Simultaneous testing showed five variables affecting intellectual capital disclosure.Keywords: Intellectual Capital Disclosure, Firm Size, Firm Age, Independent Commissioner, Leverage and Concentration of Ownership
Co-Authors 08.05.52.0032 Stevani Septiana Intan Prabandari 08.05.52.0158 Meilisa Nur Fitriyani 09.05.52.0036 Wulandari Noviani Wijayanti 09.05.52.0107 Yulia Wijayanti 09.05.52.0146 Sulistyowati 09.05.52.0180 Suhartini 10.05.52.0071 Ditavrene Yerde Viktare 10.05.52.0081 Mentari Ratna Sari 10.05.52.0131 Ria Nathasia 10.05.52.0143 Nuraini Agus Budi Hartono Ajeng Widyaningsih Almira Nadia Calista Anandya Alfina Damayanti Anton Priyo Nugroho Aprih Santoso Ardiani Ika Sulistyawati Arnold Ega Hernando Bambang Sutedjo Batara Daniel Bagana Bima Mahatma Hendra David Karuna Dananjaya Devi Putri Ayu Wulansari Emaya Kurniawati Farochi, M. Fahmullah Fauzal Greg Anggana Lisiantara Gusmao, Cristino Illyasa, Nizar Intan Ayuningtyas Jaeni Jaeni Lailatul Asna Lestari , Erika Puji M Chindy Selvirawati Bagiartini Mustagfiroh, Handariyatul Nasirudin Nasirudin Nirsetyo Wahdi Nur Hidayat Pancawati Hardiningsih Putra, Harmanda Berima Rian Ronaldy Lenggu, 12.05.52.0148 Rosyati Safitri, Nadila Salsabiila Zaeninaa Sari, Putri Natalia Printania Sherlly Kusuma Dewi Siti Lutfiani Surjanti, Rr. Lulus Prapti Nugroho Setiasih Vani Amilia Dewi, 13.05.52.0133 Vani Amilia Dewi, 13.05.52.0133 Vivi Hermawati Wanadica Putri, Rizky Asmarani Widiasari Khoirunnisa