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Rovila El Maghviroh
STIE Perbanas Surabaya
Economics, Econometrics & Finance

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ANALISIS PERBEDAAN KUALITAS LABA DAN NILAI PERUSAHAAN SEBELUM DAN SESUDAH ADANYA KOMITE PADA BANK-BANK GO PUBLIC DI INDONESIA Widjaja, Fendi Permana; El Maghviroh, Rovila
The Indonesian Accounting Review Vol. 1 No. 2 (2011): TIAR - July 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i02.40

Abstract

Quality of earnings and firm value are the factors found to be interesting for the researchrecently. This study aims to determine differences in earnings quality and firm value beforeand after the committee audit. It is initially motivated by the different research resultsconducted y previous researchers. Yet, up to now, there isn’t any research that examinessuch factors in the banking industries by comparing the time series. In this research,earnings quality is measured using changes in total accruals and the ratio of quality ofincome, while the company’s value is measured using price to book value and Tobin’s Q.The samples are publicly traded banks in Indonesia, with the total of 12 companies. Thesample is taken by means of purposive sampling method. The period observed in this study isthree years before and after the audit. The result of the calculation of earnings quality(changes TA and the ratio of quality of income) and corporate value (price to book value andTobin’s Q) showed little effect of audit committee on earnings quality and company valuewhich is indicated by statistical test that there isn’t difference of quality earnings and valueof companies before and after the committee audit. This shows that within three years of thecommittee audit cannot perform their duties optimally
ANALISIS ALOKASI DANA CORPORATE SOCIAL RESPONSIBILITY SERTA PELAPORAN SUSTAINABILITY REPORT BERDASARKAN GLOBAL REPORTING INITIATIVE (GRI G3) DI PT. PEMBANGKITAN JAWA BALI Maygarindra, Putranti Budi; El Maghviroh, Rovila
The Indonesian Accounting Review Vol. 2 No. 2 (2012): TIAR - July 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i02.94

Abstract

This study tries to analyze for allocation of Corporate Social Responsibility’s funds and reportingof sustainability report according to Global Reporting Initiative (GRI G3) at PT.Pembangkitan Jawa Bali (PJB). This study used interview and observation to obtain the requireddata for analysis. From the results of the analysis CSR budget of PT. PembangkitanJawa Bali (PJB) can be concluded that there are areas of education, social & economiccommunity, health, environment & security and public order. In each of these fields, a divisionof CSR budget each 25% of the total budget. From the results of the analysis of researchon CSR activities carried out, can be seen that the education budget which absorbed 20.29%,social & community economic absorbed 28.5%, 23.24% absorbed health, environment &security and public order 28.08 %. While the results of analysis of sustainability report accordingto Global Reporting Initiative (GRI G3), the company did not disclose some of theitems on each standard in detail in the sustainability report, but the whole aspect was reportedin outline and PT. Pembangkitan Jawa Bali (PJB) is not according to Global ReportingInitiative (GRI G3) in reporting sustainability report.
ELEMEN SPM TERHADAP KUALITAS INTERNAL PRODUK PADA PERUSAHAAN MANUFAKTUR BERSERTIFIKASI IS0 9001 DI SURABAYA, GRESIK, DAN SIDOARJO Herlawanti, Dara Enggal; El Maghviroh, Rovila
The Indonesian Accounting Review Vol. 2 No. 1 (2012): TIAR - January 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i01.317

Abstract

TQM has been implemented in any organization. Through such a management, it is expected that any company and their employees can get their competitive advantage. This study investigates the influence of SPM on internal quality of the product. Continuing research by Maghviroh (2010), the researchers investigate the influence of management control system elements (Level Communication Quality Objectives, Quality Feedback Frequency and Effectiveness of Quality Incentive) on internal quality of the product. This study used the sample of manufacturing businesses whose ISO 9001 certification in Surabaya, Gresik and Sidoarjo. It is an empirical test, with the technique of random sampling, obtained from 11 manufacturing business (42 respondents) with ISO 9001 certification in Surabaya, Gresik and Sidoarjo. SPSS 17.0 for Windows was employed for data analysis. It showed that all hypotheses were accepted. There was a positive influence of the level of communication quality goals on internal quality product, second, positive influence of the feedback frequency on internal quality product quality, and also a positive influence of the effectiveness ofincentives on the quality of the internal quality of the product..
Co-Authors Dara Enggal Herlawanti Fendi Permana Widjaja Putranti Budi Maygarindra