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Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan dengan Prosentase Kepemilikan Manajemen Sebagai Variabel Moderating Abriyani Puspaningsih; Isna Putri Rahmawati
Jurnal Aplikasi Bisnis Volume 13 Nomor 9, September 2012
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol13.iss9.art1

This research was aimed to expose the effect of corporate social responsibility to the company's value with managerial ownership as a moderating variable. In this research, corporate social responsibility as dependent variable, company's value asindependent variable and •managerial. ownership as moderating variable.Sampels in this research were 41 manufacture company in Kompas Index 100 at 2008- 2009. Data processing in this research was supported by statistic program (SPSS). The data analyst' was carried on by regression analysisThe result from the analysis showed that corporate social responsibility was affected to company's value and managerial ownership was not a moderating variable in the relationship between corporate social responsibilityand company's value.

KETEPATAN PEMBERIAN OPINI AUDITOR : SURVEY TERHADAP AUDITOR DI YOGYAKARTA Abriyani Puspaningsih; Noeroel Fadlilah
Jurnal Aplikasi Bisnis Volume 17 No. 2, Desember 2017
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol17.iss2.art2

This study aims to examine the accuracy of giving opinion by the auditor. Factors that are expected to have an effect on the accuracy of the auditor's opinion are professional skepticism, experience, audit situation, expertise and workload. This research was conducted by survey method using questionnaires distributed to auditors working in the public accounting firm in Yogyakarta. The sampling technique using a random sampling. The results showed that the variables of professional skepticism and audit situation has significant positive effect on the accuracy of giving opinions by the auditor. There are three variables that do not have a significant effect on the accuracy of giving the auditor's opinion in this study, namely the experience, expertise, and workload. This is because the auditors who were respondents in this study are mostly junior auditor, with an educational background S1 is still a bit of experience, expertise and workload.

ANALISIS DETERMINAN KECENDERUNGAN KECURANGAN AKUNTANSI DI SEKTOR PUBLIK Avilia Yussy Primadhany; Abriyani Puspaningsih
Behavioral Accounting Journal Vol 1 No 1 (2018): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

The purpose of this research is to determine the effect of effectiveness of internal control systems, compensation systems, and leadership styles to accounting fraud tendencies in Government sectors. The sampling technique used purposive sampling. Data was collected through questionnaire that given directly to officers from accounting or financing department including heads of financial sub section in Sukoharjo Government office. The data obtained were analyzed by using Statistical Package for Social Sciences (SPSS). The results showed that (1) effectiveness of internal control systems had a negative significant affect to accounting fraud tendencies, (2) compensation systems had not significantly but possitive affect to accounting fraud tendencies, and (3) leadership styles had not significantly but negative affect to accounting fraud tendencies.

Pengaruh good corporate governance dan ukuran perusahaan terhadap kinerja keuangan perusahaan (studi empiris perusahaan manufaktur sektor makanan dan minuman yang terdaftar di BEI tahun 2017-2019) Bagus Permono; Abriyani Puspaningsih
Proceeding of National Conference on Accounting & Finance Volume 4, 2022
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Tujuan penelitian ini adalah untuk menganalisis pengaruh good corporate governance dan ukuran perusahaan terhadap kinerja keuangan. Tata kelola perusahaan terdiri dari dewan direksi, dewan komisaris, komisaris independen, komite audit, kepemilikan institusional, dan kepemilikan manajerial. Kinerja perusahaan yang digunakan dalam penelitian ini adalah ROA. Sampel yang digunakan dalam penelitian ini adalah perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Metode pengambilan sampel dalam penelitian ini menggunakan purposive sampling, dipilih 30 perusahaan sebagai sampel. Instrumen analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Hasil penelitian ini menunjukkan bahwa kepemilikan dewan direksi, komite audit, dan kepemilikan manajerial tidak berpengaruh terhadap kinerja keuangan sedangkan dewan komisaris, komisaris independen, kepemilikan institusional, dan ukuran perusahaan mempengaruhinya. Orisinalitas dalam penelitian ini terdapat pada variabel ukuran perusahaan.

Pengaruh Investment Opportunity Set, Dividend Payout Ratio dan Mekanisme Corporate Governance Terhadap Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Nur Insyiroh Syafda; Abriyani Puspaningsih
Unisia No. 77: Volume XXXIV Nomor 77 Juli 2012
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/unisia.vol34.iss77.art6

This research was aimed to expose the effect of investment Opportunity Set, Dividend Payout Ratio and Corporate Governance Mechanism to the Company's Value. In this research, company's value was measured by Tobin's Q. Corporate Governance Mechanism were measured by audit committee, independent directors, institutional ownership and managerial ownership.Sampels in this research were 14 manufacturing company that listed at Indonesian Stock Exchange 2008-2010. Data processing in this research was supported by statistic program (SPSS). The data analysis was carried on by regression analysis.The result from the analysis showed that investment Opportunity Set, independent directors, institutional ownership and managerial ownership were affected to company's value. Dividend Payout Ratio and audit committee were not affected to company's value.Keywords: Corporate Governance, Dividend Payout Ratio, Investment Opportunity Set, Tobin's Q.

The influence of Islamic value and fraud diamond factors on academic fraud: Empirical study on Islamic University Ajeng Kusuma Dewi; Abriyani Puspaningsih; Ataina Hudayati
al-Uqud : Journal of Islamic Economics Vol. 6 No. 2 (2022): July
Publisher : Universitas Negeri Surabaya

The purpose of this study is to investigate the impact of Islamic values on Islamic behavior, Islamic environment, Islamic character education, and academic fraud diamond factors such as pressure, opportunity, rationalization, and capability. This research employs quantitative methods. The data was gathered using a questionnaire and a purposive sampling method, and it was analyzed using SPSS 19. The research sample consists of 259 Universitas Islam Indonesia students from all faculties. The findings of the study show that Islamic behavior, Islamic environment, and Islamic character education all have a negative impact on the perception of academic fraud. At the same time, pressure, opportunity, rationalization, and capability have no effect on academic fraud perception.

Studi Empiris Determinan Nilai Perusahaan di Indonesia Rifka Shaharudin; Abriyani Puspaningsih
Wahana Riset Akuntansi Vol 10, No 2 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i2.118649

The aims of this study were to find some factors that effect to firm value. The objective of this study is to prove the indirect effect of Good Corporate Governance which is proporated by Audit Committee, Board Of Directors and Board Independen Commissioner. This study takes sample from 11 companies in the food and beverages sub sector at the Indonesia Stock Exchange, which were listed from 2013-2017. Sampling method in this study used purposive sampling. The method of analysis in this research used multiple regression. The results of this study show that audit committee, board Independen Commissioner, profitability, and firm growth had positive significant influence to firm value. Meanwhile, debt policy and board of directors had negative significant influence to firm value. Firm Size on the other hand had not significant influence to firm value. The contribution of this research is: Keywords: GCC, Debt Policy, Firm Size, Firm Value

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

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.

ANALISIS DETERMINAN KECENDERUNGAN KECURANGAN AKUNTANSI DI SEKTOR PUBLIK Avilia Yussy Primadhany; Abriyani Puspaningsih
BAJ: Behavioral Accounting Journal Vol. 1 No. 1 (2018): January-June 2018
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v1i1.19

The purpose of this research is to determine the effect of effectiveness of internal control systems, compensation systems, and leadership styles to accounting fraud tendencies in Government sectors. The sampling technique used purposive sampling. Data was collected through questionnaire that given directly to officers from accounting or financing department including heads of financial sub section in Sukoharjo Government office. The data obtained were analyzed by using Statistical Package for Social Sciences (SPSS). The results showed that (1) effectiveness of internal control systems had a negative significant affect to accounting fraud tendencies, (2) compensation systems had not significantly but possitive affect to accounting fraud tendencies, and (3) leadership styles had not significantly but negative affect to accounting fraud tendencies.

The influence of internal audit, motivation, and work environment on employee performance Bahtiar, Arief; Putra, Ridho Gemilang; Meidawati, Neni; Puspaningsih, Abriyani
Journal of Contemporary Accounting Volume 3 Issue 3, 2021
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol3.iss3.art4

This study aims to determine the effect of internal audit, motivation, and work environment on employee performance at PT Sreeya Sewu Indonesia. The research population is all employees of PT Sreeya Sewu Indonesia who work for the company, located in Bogor, West Java, with a sample of 39 respondents. Methods of data analysis and hypothesis testing use multiple regression methods. The study results prove that internal audit, motivation, and work environment positively and significantly affect employee performance. The result of the study shows company must continue to improve planning and supervision in each audit implementation. The company also must pay attention to salary increases, pension plan, provide opportunities for promotions, and give appreciation toward employee performance. Another thing that must be considered by the company is to pay attention to the improvement of employees’ knowledge.

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