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PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) Rachman, Heddy Arif; Nopiyanti, Anita
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 18, No 2 (2015): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

The purpose of this study was to examine the influence of probability, leverage, and company size to corporate social responsibility disclousure. The independent variables in this study is probability, leverage, and company size. The dependent variable in this study is the corporate social responsibility disclousure, with years of research for 2010-2013. The sample in this study is mining companies that go public in Indonesia Stock Exchange (BEI) and have reported the corporate social responsibility disclosure activities. There are 36 samples by purposive sampling method. This study uses multiple linear regression analysis. The results showed that there was no significant relationship between profitability and leverage on the disclosure of corporate social responsibility. Instead, there is a significant influence in the presence of company size on disclosure of corporate socialresponsibility.

PENGARUH SKEPTISISME PROFESIONAL AUDITOR, KOMPETENSI, INDEPENDENSI DAN KOMPLEKSITAS AUDIT TERHADAP KUALITAS AUDIT Nugrahaeni, Suci; Samin, Samin; Nopiyanti, Anita
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 21, No 2 (2018): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

This study was conducted with the aim to examine the influence of The Auditor’s Professional Skepticism, Competence, Independence and Complexity of The Audit on Audit Quality. The sample used in this study is 70 auditor by using purposive sampling method. The analysis technique that used in this study is multiple linear regression with significance level of 5%. The results of this study indicate that the value of Adjusted R Square is 0.547 or 54,7% which means that the ability ofindependent variables namely the Auditor’s Professional Skepticism, Competence, Independence and Complexity Audit in explaining the dependent variable that is Audit Quality is 54,7% and the rest 45,3%is explained by other variables outside of that variables used in this study. The results of this study also show that (1) The Auditor’s Professional Skepticism has significant effect on Audit Qualitybecause it has a significance value lower than the level of significance of 5% that is equal to 0,002 or 0,2% (2) Competence has significant effect on Audit Quality because it has a significance value lower than the level of significance of 5% that is equal to 0,024 or 2,4% (3) Independence has no significant effect on Audit Quality because it has a significance value greater than the level of significance of 5% that is equal to 0,610 or 61% (4) Complexity of The Audit has no significant effect on Audit Quality because it has a significance value greater than the level of significance of 5% that is equal to 0,341 or 34,1%.

PENGARUH PENDAPTAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA DAERAH Fatimah, Nabiyatun Nur; Nopiyanti, Anita; Mintoyuwono, Danang
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 21, No 1 (2018): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

This research is a quantitative research that aims to determine the effect of Local Government Revenue and Balancing Fund on Local Expenditure. This research uses data of Local Government Revenue, General Allocation Fund, Special Allocation Fund, and Revenue Sharing Fund of Regency and City in East Java Province as sample. Selection of Regency and City is done randomly after determining acceptable sample amount that is 100% from all Regency and City in East Java Province. Hypothesis testing in research using Multiple Linear Regression Analysis with SPSS program and 5% significance level (0,05). The results of the test indicatethat the variable of Local Government Revenue and General Allocation Fund have significant influence to the Regional Expenditure. While the variable of Special Allocation Fund and Revenue Sharing Fund have an insignificant effect on Local Expenditure.

Analisis Dampak Financial Distress Terhadap Hubungan Antara Pengungkapan Laporan Keberlanjutan Dan Konservatisme Octiana, Hanan; Nopiyanti, Anita; Putra, Andi Manggala
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.368

This research is a quantitative study that aims to determine the influence of the impact of financial distress moderate relationship between sustainability reports on conservatism. Which is measured using the method with the amount of time required. Financial distress as measured by modified zscore, sustainability report measured by sustainability report index GRI G4, conservatism as measured by market to book ratio. The population used in this study is a manufacturing company in The Sub Consumer Good Industry Sector,which is listed on the Indonesia Stock Exchange (IDX) in 2016-2018. The sample used was 40 manufacturing companies in The Sub Consumer Good Industry Sector listed on the Indonesia Stock Exchange and the official website of each company in the 2016-2018 period, which selected the use of the non-probability method as a method. The study tested the hypothesis using Multi Linear Regression analysis with the STATA 13 program and there was a signification level 0.5 or 5%. The results of examination are obtained (1) there is no significant effect of sustainability reports on conservatism, (2) there is no effect of financial distress moderating the relationship between sustainability reports and conservatism. Keywords: financial distress, sustainability report, and conservatism

Pengaruh Materialitas, Etika Auditor dan Independensi Auditor Terhadap Opini Audit Ilhamsyah, Haikal Rafif; Nopiyanti, Anita; Mashuri, Ayunita Ajengtiyas Saputri
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.410

Thisxresearchzisxusingxquantitivezstudyzaimedxtossee whatever theresare the effect ofsmateriality, auditor ethics and auditor independence on thesprovision of giving auditsopinion. This study uses primary data with respondents are senior auditors working in accountant publik firm in the DKI Jakarta. Testing the hypothesis in the study was used Multiple Linier Regression Analysys using SPSS analisys tool with a significant level of 5% (0,05). The Result of these test indicate that (1) there is significant influence materiality on provision of audit opinion, (2) there is no significant influence auditor ethics on provision of audit opinion, (3) there is no significant influence auditor independence on provision of audit opinion

Praktik Baik Manajemen Menuju Usaha Mikro, Kecil dan Menengah (UMKM) Mandiri dan Produktif di Kampung Bulak Timur, Kelurahan Cipayung, Kota Depok, Jawa Barat Bernadin Dwi Mardiatmi; Anita Nopiyanti; Anggi Angga Resti
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 3 (2022): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v2i3.661

Purpose: to provide education to MSME business actors on good management practices in managing and determine MSME management models that can realize good management practices as an effort to improve MSME management performance. This management model contains aspects of company management, namely marketing management, production management, financial management, and human resource management. Method: The method used is to provide education and literacy about good managerial practices. The material provided includes general management and human resources, production management, financial management, and marketing management. In measuring the level of understanding of participants before giving the material and filling out the post-test after the material is given. In addition, questionnaires were filled out to develop participants' understanding of good management practices using analytical indexes. Results: The result of this study is an increase in understanding of management practices as seen from the increase in the average pre-test of 5.56, increasing in the post-test to 7.31. MSMEs actors understand the material provided on general management and human resources, production management, financial management, and marketing management. Based on the index analysis, the participants' level of understanding of the material on human resource management, marketing management, production management, and financial management is in the high category. Conclusions: Educational and literacy activities about good management practices can increase partners' knowledge about aspects of business management and can put this knowledge into practice in business progress.

PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) Heddy Arif Rachman; Anita Nopiyanti
EQUITY Vol 18, No 2 (2015): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

The purpose of this study was to examine the influence of probability, leverage, and company size to corporate social responsibility disclousure. The independent variables in this study is probability, leverage, and company size. The dependent variable in this study is the corporate social responsibility disclousure, with years of research for 2010-2013. The sample in this study is mining companies that go public in Indonesia Stock Exchange (BEI) and have reported the corporate social responsibility disclosure activities. There are 36 samples by purposive sampling method. This study uses multiple linear regression analysis. The results showed that there was no significant relationship between profitability and leverage on the disclosure of corporate social responsibility. Instead, there is a significant influence in the presence of company size on disclosure of corporate socialresponsibility.

PENGARUH SKEPTISISME PROFESIONAL AUDITOR, KOMPETENSI, INDEPENDENSI DAN KOMPLEKSITAS AUDIT TERHADAP KUALITAS AUDIT Suci Nugrahaeni; Samin Samin; Anita Nopiyanti
EQUITY Vol 21, No 2 (2018): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

This study was conducted with the aim to examine the influence of The Auditor’s Professional Skepticism, Competence, Independence and Complexity of The Audit on Audit Quality. The sample used in this study is 70 auditor by using purposive sampling method. The analysis technique that used in this study is multiple linear regression with significance level of 5%. The results of this study indicate that the value of Adjusted R Square is 0.547 or 54,7% which means that the ability ofindependent variables namely the Auditor’s Professional Skepticism, Competence, Independence and Complexity Audit in explaining the dependent variable that is Audit Quality is 54,7% and the rest 45,3%is explained by other variables outside of that variables used in this study. The results of this study also show that (1) The Auditor’s Professional Skepticism has significant effect on Audit Qualitybecause it has a significance value lower than the level of significance of 5% that is equal to 0,002 or 0,2% (2) Competence has significant effect on Audit Quality because it has a significance value lower than the level of significance of 5% that is equal to 0,024 or 2,4% (3) Independence has no significant effect on Audit Quality because it has a significance value greater than the level of significance of 5% that is equal to 0,610 or 61% (4) Complexity of The Audit has no significant effect on Audit Quality because it has a significance value greater than the level of significance of 5% that is equal to 0,341 or 34,1%.

Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Belanja Daerah Nabiyatun Nur Fatimah; Anita Nopiyanti; Danang Mintoyuwono
EQUITY Vol 22, No 2 (2019): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Belanja Daerah. Penelitian ini menggunakan data Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, dan Dana Bagi Hasil Kabupaten dan Kota di Provinsi Jawa Timur sebagai sampel. Pemilihan Kabupaten dan Kota dilakukan secara acak setelah menentukan jumlah sampel yang dapat diterima yaitu 100% dari seluruh jumlah Kabupaten dan Kota di Provinsi Jawa Timur. Pengujian hipotesis dalam penelitian menggunakan Analisis Regresi Linear Berganda dengan program SPSS dan tingkat signifikansi 5% (0,05). Hasil dari pengujian menunjukkan bahwa variabel Pendapatan Asli Daerah dan Dana Alokasi Umum berpengaruh signifikan terhadap Belanja Daerah. Sedangkan variabel Dan Alokasi Khusus dan Dana Bagi Hasil berpengaruh tidak signifikan terhadap Belanja Daerah sehingga besar kecilnya penerimaan dana alokasi khusus atau dana bagi hasil tidak signifikan pengaruhnya terhadap belanja daerah.

PENGARUH PENDAPTAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA DAERAH Nabiyatun Nur Fatimah; Anita Nopiyanti; Danang Mintoyuwono
EQUITY Vol 21, No 1 (2018): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

This research is a quantitative research that aims to determine the effect of Local Government Revenue and Balancing Fund on Local Expenditure. This research uses data of Local Government Revenue, General Allocation Fund, Special Allocation Fund, and Revenue Sharing Fund of Regency and City in East Java Province as sample. Selection of Regency and City is done randomly after determining acceptable sample amount that is 100% from all Regency and City in East Java Province. Hypothesis testing in research using Multiple Linear Regression Analysis with SPSS program and 5% significance level (0,05). The results of the test indicatethat the variable of Local Government Revenue and General Allocation Fund have significant influence to the Regional Expenditure. While the variable of Special Allocation Fund and Revenue Sharing Fund have an insignificant effect on Local Expenditure.

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