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Wahidahwati Wahidahwati
Sekolah Tinggi Ekonomi Indonesia (STIESIA) Surabaya
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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
Publisher : STIESIA

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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
ANALISIS OVERREACTION TERHADAP HARGA SAHAM MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Isnawati, Erny; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
Publisher : STIESIA

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The purpose of this research is to obtain empirical evidence of the existence of overreaction in Indonesia Stock Exchange (IDX), it is indicated by the pattern of loser portfolio has abnormal return which outperforms the portfolio winner, and in order to obtain the empirical evidence of the existence of the difference of average abnormal return between loser portfolio and winner portfolio. The samples are all shares of manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2010-2014 periods. The samples of the research have been selected by using purposive sampling method. 40 samples of company’s shares have been selected as samples and the pooling of 200 company’s samples have been done by using two portfolios i.e. winner portfolio and loser portfolio. The hypothesis test has been done by using different test analysis instruments i.e. Independent t-tests to test the existence of the difference of average abnormal return between loser portfolio and winner portfolio by using SPSS program and the significance level is 5%. Based on the result of the research shows, it has been found that the magnitude of overreaction is measured by using Average Abnormal Return (AAR) and Cumulative Abnormal Return (CAR) portfolio, both in winner portfolio and loser portfolio. The result of the research result shows that the overreaction can be proven by using the pattern of loser portfolio which has abnormal return which outperforms the winner portfolio. There is a significant difference of average abnormal return between loser portfolio and winner portfolio.Keywords: Overreaction, Winner Portfolio, Loser Portfolio.
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN SUSTAINABILITY REPORT Natalia, Orien; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 11 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to obtain empirical evidences about some factors which influence the level of Sustainability Report disclosure. In this research the financial performance is proxy by the Sustainability Report (SR). The research samples have been selected by using purposive sampling method. The data is the documentary data and the source of data has been obtained from the official website i.e. www.idx.co.id, the internal web of the company and the STIESIA Surabaya Invesment Galery of Indonesia Stock Exchange. The data analysis technique has been done by using multiple linear regressions. By using the Goodness of Fit test, it can be stated that profitability, liquidity, leverage, firm size, corporate activity, audit committee, and board of directors are used to explain the variable of Sustainability Report (SR). Moreover, the result of the t test shows that Audit comittee has positive influence to the level of Sustainability Report disclosure and Leverage has negative influence to the level of Sustainability Report disclosure whereas profitability, liquidity, firm size, corporate activity, and board of director do not have any influence to the level of Sustainability Report disclosure.Keywords: Profitability, liquidity, leverage, firm size, corporate activity, audit committee, board of directors, sustainability Report
PERATAAN LABA DAN FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN MANUFAKTUR DI BEI Zuhriya, Syaidhatus; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
Publisher : STIESIA

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This research is meant to test the factors of firm size, return on Asset, financial leverage, net profit margin, operating profit margin, deviation standard, and price book value which are influence to the income smoothing. The income smoothing is measured by using eckel index. The quantitative research is used as the research type, the consumers’ good company which are listed in Indonesia Stock Exchange in the years of 2009-2013 are used as the research populations. The purposive sampling is used as the sample collection method with the numbers of samples are 35 companies (103 firm year) which are fulfilled to the criteria. The multiple regressions with the program of SPSS 2.0 version are used as the analysis technique. Based on the result of multiple regressions analysis show with the significance level of 5%, so that the result of the research shows that i.e. : 1) the firm size has no positive influence to the income smoothing, 2) Return On Assets has positive influence to the income smoothing, 3) Debt to Equity Ratio has positive influence to the income smoothing, 4) Net Profit Margin has no positive influence to the income smoothing, 5) Operating Profit Margin has no positive influence to the income smoothing, 6) the deviation standard has no positive influence to the income smoothing, 7) Price to Book Value has no positive influence to the income smoothing.Keywords: Income Smoothing, Profitability, Solvability, Stock Risk, Firm Value
PENGARUH NILAI PENERBITAN, RATING PENERBITAN, UMUR OBLIGASI SYARIAH TERHADAP REAKSI PASAR MODAL Wijayaningtyas, Putri; 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 issuance value, issuance rating, and the age of Islamic bonds(sukuk) to the reaction of capital market which is measured by using cumulative abnormal return. Thepopulation is all companies who have issued their Islamic bonds and have been listed in Indonesia StockExchange in 2003-2014 periods. The sample collection technique has been done by using purposive samplingmethod and based on the determined criteria, 43 Islamic bonds of 18 Islamic bonds issuance companies whichhave met the criteria. The analysis technique has been done by using multiple linear analyses. Based on theresult of multiple linear regressions analysis, the significance level is 5%. The result of this research shows thatthe Islamic bonds (sukuk) issuance value variable has significant and negative influence to the reaction of capitalmarket, the Islamic bonds (sukuk) issuance rating does not have any significant and negative direction influenceto the reaction of capital market, and the age of Islamic bonds (sukuk) variable does not have any significantinfluence to the reaction of capital market with negative direction.Keywords: Sukuk Issuance value, Sukuk Issuance Rating, Sukuk Age, Reaction of Capital Market
PENGARUH KARAKTERISTIK PERSONAL AUDITOR TERHADAP PERILAKU MENYIMPANG DALAM AUDIT Cahyadini, Erymesha Putri; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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ABSTRACTThe purpose of this research to examine the influence of auditor personal characteristics to the deviant behavior in audit. The deviant behavior in audit is measured by locus of control, performance, organization committment, and turnover intention. This research is a quantitative research. The population is thw audit board of republic of Indonesia East Java province representative and the sample collection technique has been done by using purposive sampling method. 56 respondents have been selected as samples. The data collection technique has been carried out by using survey method. The data is the primary data in the form of questionnaires which have been issued to the respondents. The analysis method has been done by using multiple lienar regressions and the SPSS (Statistical Product and Service Solutions) 20.0 version. The deviant behavior in audit has been done by the person to cover the weaknesses he or she has and there is high opportunity to conduct deviant behavior in order to stay in the related organization and does not loss his or her job.Keywords: locus of control, performance, organization committment, turnover intention, deviant behavior in audit
FAKTOR-FAKTOR YANG MEMPENGARUHI INDEKS HARGA SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX Taufiq, Rahmat; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 8 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to find out the influence factorof the stock price index which consist of fundamental factor and technical factor. Fundamental factor of this research are EPS, PER, ROA, DER, DPR, PBV, and NPM. Meanwhile, the technical factor of this research is volume trading to the stock price index. The object of this research is manufacturing company which is listed in Jakarta Islamic Index (JII). The data of this research is obtained from the annual financial statement at IDX in 2011-2014. The sample of this research is selected by using purposive sampling technique so that it obtains 49 companies which aremeet the criteria. From the result of analysis found that EPS and ROA have positive influence to the Stock Price Index (IHS), and volume trading have negative influence to the Stock Price Index (IHS), meanwhile PER, DER, DPR, NPM and PBV does not have any influence to the Stock Price Index (IHS). The prediction ability of those eight variables to the Stock Price Index (IHS) is 70,1%, meanwhile the rest is 29,9% it has been explained by other variable which is not including to this research.Keywords: factor fundamental, factor technical, stock price index
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG PERUSAHAAN YANG TERDAFTAR DI BEI Natasia, Weka; 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 test some factors which has influenced the debt policy in the manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in the 2009-2013 periods. The samples are 83 manufacturing companies with sample selection characteristic which has been carried out by using the purposive sampling method. The multiple linear regressions analysis is used as the data analysis. The result of the research describes that free cash flow, managerial ownership, profitability, assets structure, retained earnings and liquidity have influence to the debt policy whereas the institutional ownership and company’s growth does not have any significant influence to the debt policy.Keywords: Determinant, Pecking Order Theory, Debt Policy
PENGARUH GOOD CORPORATE GOVERNANCE, FREE CASH FLOW, MANAJEMEN INVENTORY DAN LEVERAGE TERHADAP MANAJEMEN LABA Suwanti, Sri; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to analyze the influence of good corporate governance, free cash flow, inventory management and leverage to the earning management. The population is all manufacturing companies which are listed in Indonesia Stock Exchange in 2011-2015. The sample selection has been done by using purposive sampling method and 45 companies or 225 observations have been obtained. But 3 of 225 companies which have been selected as observation samples are included as data outlier. Therefore, the remaining is 222 observation samples which can be applied in this research. The analysis method has bee done by using multiple linear regressions analysis method, determination coefficient (R2) classic assumption test, model feasibility (good of fit test/ F test) and hypothesis (t-test). The result of the research shows that simultaneously good corporate governance, free cash flow, inventory management and leverage give significant influence to the earnings management. Partially, good corporate governance does not give any significant influence to the earnings management, free cash flow gives negative and significant influence to the earnings management, inventory turnover and quick ratio does not give any significant influence to the earning management,and leverage gives positive and significant influence to the earning management.Keywords: Good corporate governance, free cash flow, inventory management, leverage, and earnings management.
PENGARUH MANAJEMEN RISIKO DAN GCG TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI PEMEDIASI Wati, Ratna; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 2 (2018)
Publisher : STIESIA

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Penelitian ini bertujuan untuk menguji bukti empiris tentang faktor-faktor yang mempengaruhi nilai perusahaan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2016. Faktor-faktor yang digunakan dalam penelitian ini, pertama, manajemen risiko yang terdiri dari Non Performing Loan (NPL), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), dan Beban Operasional terhadap Pendapatan Operasional (BOPO) dan kedua, Good Corporate Governance (GCG) serta profitabilitas sebagai variabel pemediasi. Sampel yang digunakan dalam penelitian ini yaitu perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2012-2016. Teknik pemilihan sampel menggunakan metode purposive sampling. Metode analisis yang digunakan adalah analisis regresi berganda dengan analisis jalur. Hasil penelitian menunjukkan bahwa NPL berpengaruh negatif pada profitabilitas dan nilai perusahaan. NIM berpengaruh positif pada profitabilitas dan nilai perusahaan. LDR tidak berpengaruh pada profitabilitas sedangkan berpengaruh negatif pada nilai perusahaan. BOPO berpengaruh negatif pada profitabilitas dan nilai perusahaan. GCG tidak berpengaruh pada profitabilitas dan berpengaruh positif pada nilai perusahaan. Profitabilitas berpengaruh positif pada nilai perusahaan. Profitabilitas mampu memediasi pengaruh manajemen risiko terhadap nilai perusahaan, tetapi tidak mampu memediasi pengaruh GCG terhadap nilai perusahaan.Kata Kunci: Manajemen Risiko, Good Corporate Governance, Profitabilitas, Nilai Perusahaan
Co-Authors Abdan Syakura Abdul Handi Adilla Nanda Citra Fauzi Agung Kurniawan Agustin, Yuliana Agustin, Yuliana Alvin Herlandy Lazuardi Ardilla Ayu Kirana Arip Budiman, Arip Arrahman, Suhaimi Asriati, Dona Asy?ari, Asy?ari Asy’ari Asy’ari Ayuningrum, Imang Indah Bambang Suryono Bambang Suryono Bambang Suryono, Bambang Berty Ismainingtyas Cahyadini, Erymesha Putri Da Rato, Elisabeth Dewi Maryam Dian Palupi Dian Palupi Elisabeth Da Rato Emeralda Ayu Kusuma Endra Wahyu Ningdiyah Endra Wahyu Ningdiyah Erny Isnawati, Erny Fadjrih, Nur Fatmawati, Amelia Fauzi, Adilla Nanda Citra Fidiana, Fidiana Fransisca, Linda Heni Triwulan, Heni Heryanti, Chrisna Dwi Ikhsan Budi Raharjo Jamilah Jamilah Kotim Kotim Kotim, Kotim Kristo Josep Manek Lailatul Amanah, Lailatul Lazuardi, Alvin Herlandy Lomanto, Lusiana Mahwiyah Mahwiyah Mahwiyah, Mahwiyah Maratus Zahro Maratus Zahro Maswar Patuh Priyadi Mayangtari Libyanita, Mayangtari Melani, Sulistia Mildawati, Titik Mirna Arsita Anugrawati, Mirna Arsita Muhammad, Mazlina Ni Putu Radita Audi Audi Nia Istikasari Ningsih, Rusiati Nur Fadjrih Nur Fadjrih Asyik Nur Fadjrih Asyik Nur Handayani Oktaviana, Leska Lely Oktaviani, Mei Dia Orien Natalia, Orien Oyong Lisa Palupi, Dian Peny Prastiwi Rahayu Perdana, Taufan Aditya Pramitasari, Windy Priyadi , Maswar Patuh Priyadi, Maswar Patuh Putri Wijayaningtyas, Putri Ratna Wati Retno, Diajeng Rika Rahayu Rusfika Rusfika Rusfika, Rusfika Setyabud, Teguh Gunawan Sisca May Retta Siahaan, Sisca May Retta Sri Suwanti, Sri Suhaimi Arrahman Surya Adi Wicaksono Suwardi Bambang Suwitho, Suwitho Syaidhatus Zuhriya, Syaidhatus Taufan Aditya Perdana Taufiq, Rahmat Teguh Gunawan Setyabudi Teguh Gunawan Setyabudi Thoharo, Ainun Titik Mildawati Tri Wulan Sari, Tri Wulan Ulfah Setia Iswara ulfah setia iswara, ulfah setia Weka Natasia, Weka Yuliana Anggreani Dua Delang Kolit Zahro, Mar'atus Zahro, Maratus Zahro, Mar’atus Zahro, Mar’atus Zahrotun Nisa Zainal Fadri Zooana Farida Panjaitan, Zooana Farida