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All Journal Jurnal Ilmiah Akuntansi dan Bisnis JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Dinamika Akuntansi Proceeding SENDI_U Monex: Journal of Accounting Research Jurnal Ilmu dan Riset Akuntansi Jurnal Studi Manajemen dan Bisnis Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Media Mahardhika Jurnal Analisa Akuntansi dan Perpajakan EKUITAS (Jurnal Ekonomi dan Keuangan) Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Bilancia : Jurnal Ilmiah Akuntansi Akuntansi : Jurnal Akuntansi Integratif Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) The Indonesian Journal of Accounting Research Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences DEDIKASI PKM Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Akuntansi, Audit dan Aset (AAA) Neo Journal of economy and social humanities Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi
Wahidahwati Wahidahwati
Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PENGARUH STRUKTUR CORPORATE GOVERNANCE DAN KEPUTUSAN KEUANGAN TERHADAP KEBIJAKAN DEVIDEN DAN NILAI PERUSAHAAN Triwulan, Heni; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 1, No 12 (2012)
Publisher : STIESIA

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The purpose of this study is to test whether the constitutional ownership, managerial ownership,board size, funding decisions and investment decisions and dividend policy affect the value of thecompany. The results of this study show that: (1) Institutional Ownership positive effect ondividend policy ; (2) Managerial ownership has a positive effect on dividend policy ; (3) The size ofthe board of commissioners has no effect on dividend policy ; (4) The funding decision does notaffect the dividend policy ; (5) The investment decision positive effect on dividend policy ; (6)Institutional Ownership positive effect on the value of firms ; (7) Managerial ownership negativelyaffect the value of the company ; (8) Size commissioners positive effect on firm value ; (9) Thedecision of funding has a positive effect on firm value ; (10) The investment decision does not affectthe value of the company ; (11) Devidend policy has no effect on firm value.Key words : institutional ownership , Managerial Ownership , funding decisions , investmentdecisions , dividend policy , the value of the company .
PENGARUH CSR DAN ENVIRONMENTAL PERFORMANCE TERHADAP NILAI PERUSAHAAN DENGAN GCG VARIABEL MODERATING Retno, Diajeng; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to examine empirical evidences about some factors which give influence to the firm value on manufacturing companies which are listed in PROPER of Ministry of Environment and Indonesia Stock Exchange in 2011-2015 periods. Some factors which have been applied in this research are Corporate Social Responsibility, Environmental Performance, Good Corporate Governance as the moderating variable and Size as control variable. The samples are 74 manufacturing companies in 2011-2015 periods which are listed in PROPER of Ministry of Environment and Indonesia Stock Exchange. The sample collection technique has been carried out by using purposive sampling methods. The analysis method has been done by using multiple linear regressions analysis on 5% significance level and statistics test instrument the SPSS 23rd version. The result of the research shows that corporate social responsibilty does not give any influence to the firm value. Environmental performance does not give any influence to the firm value. Good Corporate Governance is unable to moderate Corporate Social Responsibility to the firm value. Good Corporate Governance is able to moderate Environmental Performance to the firm value. Size as the control variable does not give any influence to the firm value.Keywords: Firm value, corporate social responsibility, environmental performance, good corporate governance as the moderating variable, size.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DENGAN COMPETITIVE ADVANTAGE SEBAGAI VARIABEL INTERVENING Libyanita, Mayangtari; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 6 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to analyze the influence of intellectual capital to the financial performance of Syariah banking with competitive advantage as the intervening variable. The population is Syariah Commercial Banks which are listed in Bank Indonesia in 2010-2014 periods which is done by using the financial statement data which has been obtained by using purposive sampling and based on the determined criteria, so ten Syariah Commercial Bank which have met the criteria have been selected as samples. The criterion of sample collection are: 1) Syariah Commercial Banks which are listed inBnak Indonesia; 2) Syariah Commercial Banks which consecutively publish their annual financial statement in 2010-2014; 3) Syariah Commercial Bankswhich have a complete data that is required in the research variable and the syariah commercial banks have positive profit. The analysis technique has been done by using linear regressions analysis and path analysis. Based on the result of linear regressions analysis and path analysis with its significance rate is 5% so that the result of this research shows that: 1) VAIC variable has significant and positive influence to the CA. 2) CA variable has significant and positive influence to the ROA. 3) VAIC variable has significant and positive influence to the ROA. 4) CA variable is mediated VAIC to the ROA.Keywords: Intellectual Capital, Competitive Advantage, Return On Assets
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL SEBAGAI STRATEGI MENGHADAPI AEC Siahaan, Sisca May Retta; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
Publisher : STIESIA

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The purpose of this research is to find out the influence of independent commissioner, the frequency of meeting of board of commissioner, the audit committee size, the frequency of meeting of audit committee, institutional ownership, government ownership and foreign ownership to the intellectual capital disclosure on the companies which are listed in Indonesia Stock Exchange. The samples have been selected by using purposive sampling technique and 21 banking companies which have published their annual report in 2010-2014 periods have been selected as samples, so there are 105 firm years that meet the criteria of the sample The statistical method uses multiple regressions analysis, goodness of fit test / F test with 0.00 significance value or models which have been used in this research have met the fit criteria, the determination coefficient test with Adjusted R Square value (Adjusted R2) is 0.477 or 47.7%, all independent variables can explain the dependent variable, and partial test (t-test). This research has been processed by using SPSS version 16. It has been found from the result of the research that the frequency of meeting of board of commissioner, the frequency of meeting of audit committee, institutional ownership, government ownership and foreign ownership have significant and positive influence to the intellectual capital disclosure whereas the proportion of independent commissioner and the audit committee size do not have any influence to the intellectual capital disclosure.Keywords: Good Corporate Governance, Ownership Structure, Intellectual Capital Disclosure
PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS DAN PRODUKTIVITAS PADA PERBANKAN SYARIAH DI INDONESIA Fadri, Zainal; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 11 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The research is aimed to provide empirical evidence about the influence of intellectual capital to the financial performance of Sharia Banking in Indonesia. In this research, the intellectual capital is measured using the iB-VAICTM. Meanwhile, the performance of the company in this research has been measured by using the measures of profitability (ROA) and productivity (ATO). This research has been done by using secondary data and the sample collection technique has been carried out by using purposive sampling method. 100 quarterly reports of 5 Sharia Commercial Banks in Indonesia have been selected as samples, and the observation period with 5-year time spans from 2010-2014 has been obtained. The result of the research shows that the first hypothesis is accepted, there is a positive influence between the intellectual capital to the profitability of the Sharia banking. The second hyopthesis is accepted, there is a positive influence between intellectual capital and the productivity. It can be concluded from the result of the research that intellectual capital can give positive influence to the performance of the company.Keywords: Intellectual capital, iB-VAICTM, profitability, productivity, sharia banking.
KEMAMPUAN FAKTOR AKUNTANSI DAN NON AKUNTANSI DALAM MEMPREDIKSI BOND RATING Rusfika, Rusfika; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 4 (2015)
Publisher : STIESIA

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This research is meant to find out the ability of accounting and non-accounting factor in predicting the bond ratingto the non-finance companies. The samples are non-finance companies which are listed in Indonesia Stock Exchange(IDX) during 2010-2013 periods which are rated by PT.Pefindo. The samples of the research have been selected byusing purposive sampling method. 48 samples of bonds with 192 pooling of 16 companies have been obtained.Hypothesis test has been done by using logistic regressions analysis. Based on the result of the logistic regressionsanalysis with its significance level is 5% has proven that: 1) Profitability, solvability, liquidity and bail bond havepositive and significant influence to the bond rating, 2) Productivity, bond age and auditor’s reputation haveinsignificant influence to the bond rating.Keywords: Bond Rating, Accounting Factor, Non-Accounting Factor
PENGARUH CSR DAN GCG TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING Melani, Sulistia; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

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ABSTRACTThe purpose of this research is to provide empirical evidences of the influence of social responsibility disclosure, good corporate governance to the firm value which is moderated by profitability. The population is manufacturing companies which are listed in Indonesia Stock Exchange during 4 year periods i.e. 2012-2015. The sample collection has been carried out by using purposive sampling method, the number of samples which have been obtained are 224 observation data. The data analysis technique has been done by using Moderated Regression Analysis (MRA). Based on the result of the analysis and hypothesis test, it can be concluded that: (1) Corporate Social Responsibility disclosure gives significant and positive influence to the firm value; (2) the implementation of Good Corporate Governance give signfcant and positive influence to the firm value. When the company implements the GCG system, it will enhance the corporate performance which give influence to the enhancement of the share price of the company; (3) size control variable does not give any influence to the firm value. Large firm size cannot guarantee its firm value will be high; (4) leverage control variable does not give any influence to the firm value; (5) Corporate Social Responsibility disclosure can moderate the influence of the ROA on firm value. The high ROA value will attract the attention of the investors to invest their capital and it gives influence to the enhancement of stocks performance in stock exchange; (6) the implementation of Good Corporate Governance can moderate the influence of the ROA on firm value; (7) the ROA can mediate the influence of leverage to the firm value whereas the ROA cannot mediate the influence of size to the firm value.Keywords: GCG, CSR, Size, leverage, Profitability.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN INFORMASI KEUANGAN TERHADAP ABNORMAL RETURN Anugrawati, Mirna Arsita; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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The purpose of this research is to examine the influence of corporate social responsibility disclosure and financial information which is proxy by the accounting profit, operating cash flow, investment, funding, and return on equity and debt to equity ratio to the abnormal return. The samples are manufacturing companies which are listed in Indonesia Stock Exchange in 2009-2013 periods. Based on the result of multiple regressions analysis with the significance level is 5%, therefore this research shows that: 1)The Corporate Social Responsibility disclosure ,operating cash flo and debt to equity ratio variable significant and positive influence to the abnormal return. 2) The accounting profit, investment cash flow , funding cash flow and return on equity variable not have any significant influence to the abnormal return.Keywords: corporate social responsibility, informasi keuangan, abnormal return
ANALISIS KESESUAIAN AKUNTANSI RAHN EMAS DALAM PERSPEKTIF PSAK PADA HADITS IMAM BUKHARI Agustin, Yuliana; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
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ABSTRACTThis research is meant to find out the accounting treatment sharia gold pawn product at Sharia Islamic pawnshop Surabaya with gold pawn practice case study on Islamic pawnshop Blauran branch Surabaya which has been set out in the SFAS and measured its compatibility with the hadith of Imam Al-Bukhari. The legal basis of sharia pawn in Indonesia is using the hadith of Imam Al-Bukhari that has been used as a reference, i.e., the story of armor, the story of mounts or vehicles and the story of anshar men. The gold pawn products in the accounting treatment is regulated in the SFAS 59 (qardh), the SFAS 107 (Ijara) and the PAPSI of 2013. The result of the research shows that the contract which has been used in Sharia pawnshop has been carried out by using rahn, qardh and Ijara contract. In the aspect of measurement and recognition it has been performed in accordance with the SFAS 59 about (qardh contract), the SFAS 107 about (Ijara contract) and PAPSI of 2013. However, there are things that are not in accordance with the hadith of Imam Al-Bukhari and Muslim that is the loan on qardh financing, the determination of the administrative costs is based on the amount of the loan, the classification of the percentage ijarah discount rate and the combination of qardh and ijara contract. As it is in accordance with the hadith of Imam Al-Bukhari Muslim that the system costs Ijara, full repayment, and auctions.Keywords: SFAS 59 (qardh), SFAS 107 (ijara), PAPSI of 2013, the Hadith of Imam Bukhari.
PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR Sari, Tri Wulan; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi
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The purpose of this research is to find out the influence of KAP size, industrial specialization, audit assignment period, client important, willingness reporting of audit opinion, firm size and leverage to the accrual earnings management. The population is all manufacturing companies which are listed in Indonesia Stock Exchange. The sample collection technique has been done by using purposive sampling so the samples which have been obtained are 314 firm years. The statistic method has been done by using multiple regressions analysis. The result of goodness of fit/F test has obtained significant value 0.036 < 0.05 (level of significant) which indicates that all variables in the research model can explain the changes of earnings management or models which have been built have met the fit criteria. The determination coefficient test with its Adjusted R Square (Adjusted R2) is 0.123 or 12.3% it means that all independent variables can explain the dependent variable and the partial test. This research has been processed by using SPSS version 12. The result of partial test shows that there are three models which have significant influence to the earnings management i.e. KAP size, industrial specialization, and audit assignment period whereas client important variable, the willingness reporting of audit opinion, firm size and leverage do not have any significant influence to the earnings management.Keywords: Audit Quality, Firm Size, Leverage, Earnings Management
Co-Authors Abdul Handi Adilla Nanda Citra Fauzi Agustin, Yuliana Alvin Herlandy Lazuardi Arip Budiman, Arip Arrahman, Suhaimi Asriati, Dona Asy?ari, Asy?ari Ayuningrum, Imang Indah Bambang Suryono Bambang Suryono Bambang Suryono, Bambang Berty Ismainingtyas Cahyadini, Erymesha Putri Da Rato, Elisabeth Dian Palupi Dian Palupi Elisabeth Da Rato Endra Wahyu Ningdiyah Endra Wahyu Ningdiyah Erny Isnawati, Erny Fatmawati, Amelia Fauzi, Adilla Nanda Citra Heni Triwulan, Heni Heryanti, Chrisna Dwi Ikhsan Budi Raharjo Jamilah Jamilah Kristo Josep Manek Lomanto, Lusiana Mahwiyah, Mahwiyah Mayangtari Libyanita, Mayangtari Melani, Sulistia Mirna Arsita Anugrawati, Mirna Arsita Ni Putu Radita Audi Audi Ningsih, Rusiati Nur Fadjrih Asyik Oktaviana, Leska Lely Oktaviani, Mei Dia Orien Natalia, Orien Palupi, Dian Pramitasari, Windy Priyadi, Maswar Patuh Ratna Wati Retno, Diajeng Rusfika Rusfika Rusfika, Rusfika Setyabud, Teguh Gunawan Sisca May Retta Siahaan, Sisca May Retta Sri Suwanti, Sri Suwardi Bambang Suwitho Suwitho Suwitho, Suwitho Syaidhatus Zuhriya, Syaidhatus Taufiq, Rahmat Teguh Gunawan Setyabudi Teguh Gunawan Setyabudi Thoharo, Ainun Tri Wulan Sari, Tri Wulan Ulfah Setia Iswara ulfah setia iswara, ulfah setia Weka Natasia, Weka Zahrotun Nisa Zainal Fadri