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All Journal Jurnal Akuntansi & Auditing Indonesia Wahana Riset Akuntansi al-Uqud : Journal of Islamic Economics Jurnal Aplikasi Bisnis (JRAMB) Jurnal Riset Akuntansi Mercu Buana Journal of Contemporary Accounting Proceeding of National Conference on Accounting & Finance Behavioral Accounting Journal Unisia
Abriyani Puspaningsih, Abriyani
Universitas Islam Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Jurnal Akuntansi

 1 
Faktor-Faktor yang Berpengaruh Terhadap Kepuasan Kerja dan Kinerja Manajer Perusahaan Manufaktur Abriyani Puspaningsih
Jurnal Akuntansi dan Auditing Indonesia Vol. 8 No. 1 (2004)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This research is aimed to expose the effect of some variables on the job satisfaction and the performance of manufacturing company managers. Respondents in this research were the managers of the big scale manufacturing companies in Indonesia. The data in this research were collected through mail quesionares. The data analysis was carried on by regression analysis.The results from the analysis showed that the effect of some variables (budgetary par¬ti¬cipation, budget goal clarity, budgetary feedback, education and job experience) on the job satis¬faction is 49,1 percent. This indicates that 50,9 percent of the job satisfaction is affected by other variables, which were not used in this research.The other results from the analysis showed that the effect of some variables (budgetary participation, budget goal clarity, budgetary feedback, education and job experience) on the per¬formance of manager is 45.5 percent. This indicates that 54.5 percent of the performance of man¬ager is affected by other variables which were not used in this research.Key words:    budgetary participation, budget goal clarity, budgetary feedback, education, job experience, job satisfaction and the performance of managers.
Pengaruh Partisipasi dalam Penyusunan Anggaran Terhadap Kepuasan Kerja dan Kinerja Manajer: Role Ambiguity sebagai Variabel Antara Abriyani Puspaningsih
Jurnal Akuntansi dan Auditing Indonesia Vol. 7 No. 2 (2003)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This research is aimed to expose the effect of budgetary participation on the job satis¬faction and the performance of managers, with the role ambiguity as an intervening variable. Respon¬dents in this research were the managers of the big scale manufacturing companies in Java Island. The data in this research were collected by quesionares which were sent by mail. The data analysis was processed on by path analysis. The result from the analysis showed that the role ambiguity is an intervening variable in the relationship between budgetary participation and job satisfaction. The same outcome also arose in the relationship between budgetary participation and performance of manager.Keywords:  budgetary participation, job satisfaction, performance of manager, role ambiguity.
Pengaruh Partisipasi dalam Penyusunan Anggaran Terhadap Kepuasan Kerja dan Kinerja Manajer Abriyani Puspaningsih
Jurnal Akuntansi dan Auditing Indonesia Vol. 6 No. 2 (2002)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The objective of this paper is to discuss the effect of budget participation on job satisfaction and managers’ performance. The discussion of this study describes the relationship impact budget participation on job satisfaction and managers’ performance through intervening variables (role ambiguity, job relevan information) and moderating variables (job difficulty, locus of control or culture dimension) directly and indirectlyKey words: Budget participation, job satisfaction, and manager’s performance.
PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, KEBIJAKAN DIVIDEN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Hesti Setyorini Pamungkas; Abriyani Puspaningsih
Jurnal Akuntansi dan Auditing Indonesia Vol. 17 No. 2 (2013)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol17.iss2.art6

Abstract

Artikel ini bertujuan menguji hubungan antara keputusan investasi, keputusan pendanaan, kebijakan deviden dan ukuran perusahaan terhadap nilai perusahaan. Dalam penelitian ini, nilai perusahaan diukur dengan Price to Book Value (PBV). Studi ini menggunakan purposive sampling method untuk menentukan jumlah sampel. Sampel yang digunakan dalam penelitian ini berjumlah 25 perusahaan manufaktur yang terdapat di Bursa Efek Indonesia yang menerbitkan laporan keuangan untuk periode 2009-2011. Metoda analisis data menggunakan regresi berganda. Hasil penelitian menunjukkan bahwa keputusan investasi berpengaruh positif terhadap nilai perusahaan. Meskipun demikian, keputusan pendanaan, kebijakan deviden dan ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan.Kata kunci: keputusan investasi, keputusan pendanaan, kebijakan deviden, ukuran perusahaan, nilai perusahaan
Determinan kebijakan dividen di Indonesia: good corporate governance (GCG) sebagai variabel intervening Abriyani Puspaningsih; Rizqi Gusti Pratiwi
Jurnal Akuntansi dan Auditing Indonesia Vol 21, No 2 (2017)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol21.iss2.art4

Abstract

The purpose of this study is to investigate the factors that determine the dividend policy. This study also aims to prove the effect of profitabiliy, liquidity, leverage, and growth on dividend policy, through good corporate governance (GCG). The population in this study are included in the rating companies of Corporate Governance Perception Index (CGPI) at 2010 - 2013. The sample selection is done with purposive sampling techniques and criteria used by 36 companies selected. Analysis of the data used multiple linear regression to identify variables that influence the dividend policy and path analysis to detect whether an indirect relationship through GCG and Sobel test use to assess significant for intervening variable. The results of this study showed that profitability gives significant positive effect to the dividend policy, leverage gives significant negative effect to dividend policy, liquidity and growth do not have significant effect to the dividend policy. The implementation of GCG gives significant positive effect on the dividend policy. Profitability and leverage have positive significant impact on the implementation of GCG. Liquidity and growth do not give significant impact to the implementation of GCG. According Path Analysis and Sobel test, the implementation of GCG is the intervening variable to the influence of profitability and leverage on dividend policy.
Determinants analysis of earnings response coefficient: Empirical study in Indonesia Sintya Puspita Dewi; Abriyani Puspaningsih
Jurnal Akuntansi dan Auditing Indonesia Vol 23, No 2 (2019)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol23.iss2.art3

Abstract

This study aims to analyze determinants of earnings response coefficient.  Independent variables used in this research are company size, company’s growth, profitability and financial leverage while the dependent variable is earnings response coefficient.  The type of the research is quantitative research. The data used in this research is secondary data. The populations in this study are manufacturing companies listed in Indonesia Stock Exchange. The method of analysis that used in this research is multiple regressions. The results shows that company’s growth has a positive effect on the earnings response coefficient. While the company size, profitability, financial leverage do not have any effect on the earnings response coefficient. This study indicates that high growth companies will give a good signal to investors.
Determinants of audit quality during the Covid-19 pandemic Puspaningsih, Abriyani; Larasati, Irena Safira
Jurnal Akuntansi dan Auditing Indonesia Vol 28, No 2 (2024)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol28.iss2.art3

Abstract

This study aims to determine the effect of audit risk, time budget pressure, auditor motivation, audit complexity, and professional skepticism on audit quality during the COVID-19 pandemic. The study population was public accountants who worked at public accounting firms and had performed auditing. A purposive sampling technique was used to select a sample of 55 participants. Data were collected using a questionnaire that had been tested for validity and reliability. Multiple regression was used to analyze the data. The results of this study indicated that audit risk, time budget pressure, and audit complexity had negative effects on audit quality. Meanwhile, auditor motivation and professional skepticism were shown to have positive effects on audit quality. The findings of this research suggest that audit risk, time budget pressure, and audit complexity should be minimized to maximize audit quality. Meanwhile, auditor motivation and professional skepticism should be maximized to achieve audit quality.
Co-Authors Abdur Rahman Karim Mujib Ajeng Kusuma Dewi Arief Bahtiar, Arief Ataina Hudayati Avilia Yussy Primadhany Avilia Yussy Primadhany Bagus Permono Dermawan Hambara Kusuma Hesti Setyorini Pamungkas Isna Putri Rahmawati Larasati, Irena Safira Lubis, Luthfiatul Afifah Meidawati, Neni Noeroel Fadlilah Nur Insyiroh Syafda Putra, Ridho Gemilang Rifka Shaharudin Rizqi Gusti Pratiwi Sintya Puspita Dewi