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All Journal JURNAL ECONOMIA EL-MUHASABA Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma International Journal of Local Economic Governance The International Journal of Accounting and Business Society Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Journal of Accounting and Investment Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JIA (Jurnal Ilmiah Akuntansi) Jurnal Informatika Ekonomi Bisnis Jurnal Pengabdian kepada Masyarakat Nusantara JRAM (Jurnal Riset Akuntansi Multiparadigma) Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Akuntansi Manado (JAIM) Jurnal Informatika Ekonomi Bisnis Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Jurnal Pengabdian Masyarakat Teknologi Informasi dan Informatika

Endang Mardiati

Brawijaya University

Author-ID : 2811733

Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Public Health Social Sciences Other

Published : 45 Documents Claim Missing Document

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DETERMINAN MINAT KEPERILAKUAN DAN PERILAKU MENGGUNAKAN SISTEM ENTERPRISE RESOURCE PLANNING Hardanti, Kurniasari Novi; Subekti, Imam; Mardiati, Endang
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (443.04 KB)

Abstrak: Determinan Minat Keperilakuan dan Perilaku Menggunakan Sistem Enterprise Resource Planning. Studi ini bertujuan untuk menguji determinan minat keperilakuan untuk menggunakan sistem Enterprise Resource Planning (ERP) pada manajer dan karyawan PT PLN Distribusi Jawa Timur dengan menggunakan metode survei. Studi ini merupakan pengembangan model Theory of Planned Behaviour (TPB). Hasil studi menunjukkan bahwa kontrol perilaku persepsian, kegunaan persepsian, dan kompatibilitas memengaruhi minat dalam menggunakan sistem ERP. Selain itu, minat keperilakuan dan pengalaman menggunakan komputer berpengaruh terhadap perilaku untuk menggunakan sistem ERP. Analis sistem dan manajer seharusnya memastikan bahwa sistem yang diperkenalkan pada pengguna merupakan hal yang berguna.Abstract: Determinant of Behaviour Intention and Behaviour on Using Enterprise Resource Planning System. The purpose of this study was to examine effect of determinant of behaviour intention and behaviour on using Enterprise Resource Planning (ERP), by employing survey method. These determinants are developed from the Theory of Planned Behaviour (TPB) model. This research revealed that perceived behaviour control, perceived usefulness, and compatibility affected behavioural intention in using ERP system. Further, the behavioural intention and the experience of using computer affect behaviour in using ERP system. Systems analyst and manager should ensure that the ERP system introduced to the user is useful.

FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN TATA KELOLA PERUSAHAAN DAN DAMPAKNYA TERHADAP KINERJA PERUSAHAAN Salman, Putriana; Nurkholis, Nurkholis; Mardiati, Endang
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 1: Januari 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Title: [Factors that Affect the Disclosure of Corporate Governance and its Impact on Corporate Performance]This study aims to analyze factors that affect the disclosure of corporate governance and its impact on firm performance. The factors investigated includeÂ firm size, listing age, board size, proportion of independent directors andÂ audit committee size. This study used 161 companies listed in Indonesia StockÂ Exchange by using purposive sampling. The results show that company size,Â board size, proportion of independent directors, and audit committee sizeÂ significant affect corporate governance disclosure. Furthermore, this studyÂ show that disclosure of corporate governance has significantly positive impact on firm performance as measured by Tobinâ€™s Q. The firm performance asÂ measured by ROA is not affected by the disclosure of corporate governance.

Jenis Industri dan Ukuran Kap Sebagai Pemoderasi Hubungan Auditor Internal dan Audit Delay Putra, Rediyanto; Sutrisno, T; Mardiati, Endang
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 2, No 3 (2017)
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18382/jraam.v2i3.205

AbstractThis paper will conduct research related to the phenomenon of audit delay on public companies listed on the Indonesia Stock Exchange. This study wanted to prove the negative effect of internal auditors on audit delay. This study also wanted to prove the moderate effect of the industry type of industry and the size of KAP on the influence of internal auditors on audit delay. The research period is for three years from 2013 to 2015. This research will be conducted on public companies listed in Indonesia Stock Exchange 2013 to 2015. The process of determining the research sample is done by using purposive sampling method. This research uses variance-based structural equation model (SEM-PLS). The process of hypothesis testing is done by using two methods that are direct impact test and multigrup analysis. The result of the research shows that audit delay time owned by public company in Indonesia Stock Exchange 2013 to 2015 is 6 days to 194 days. The result of direct impact test proves the negative effect of internal auditor on time range of audit delay. The result of multigrup analysis test proves moderation effect of industry type and KAP size on influence of internal auditor to audit delay.AbstrakRiset ini memiliki tujuan untuk membuktikan efek negatif auditor internal pada audit delay. Riset ini juga menganalisis efek moderasi dari jenis industri industri dan ukuran Kantor Akuntan Publik (KAP) pada pengaruh auditor internal pada audit delay. Populasi penelitian adalah perusahaan publik yang terdaftar di Bursa Efek Indonesia periode 2013 hingga 2015. Proses penentuan sampel penelitian dilakukan dengan metode purposive sampling. Penelitian ini menggunakan model persamaan struktural berbasis varians (SEM- PLS). Proses pengujian hipotesis dilakukan dengan menggunakan dua metode yaitu uji direct impact dan analisis multigrup. Hasil penelitian menunjukkan bahwa waktu tunda audit yang dimiliki oleh perusahaan publik di Bursa Efek Indonesia tahun 2013 hingga 2015 adalah 6 hari hingga 194 hari. Hasil pengujian pengaruh langsung membuktikan adanya efek negatif dari auditor internal terhadap rentang waktu terjadinya audit delay. Hasil pengujian analisis multigrup membuktikan adanya efek moderasi dari jenis industri dan ukuran KAP pada pengaruh auditor internal terhadap audit delay.

PENGARUH PENGIMPLEMENTASIAN CORPORATE GOVERNANCE TERHADAP PERINGKAT SURAT UTANG PERUSAHAAN JASA GO PUBLIC DI INDONESIA (Studi kasus pada pada perusahaan jasa go public di indonesia tahun 2014) Maurit, Paul; Mardiati, Endang
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The aim of this research is to give empirical evidence of the effect of corporate governance on firmâ€™s bond rating in Indonesia. This research refers to the former research conducted by Bennedick (2008). The sample of this research is 30 firms which came from the firms that issued bond and listed per December 31st 2014 on PT. Bursa Efek Indonesia. The hypothesis testing is using logistic regression with Î±=5% because dependent variable is a nominal (category). The dependent variable is the bond rating that issued by PT. Pefindo Credit Rating Indonesia which could be accessed from www.pefindo.com, www.idx.co.id and Indonesian Capital Market Directory. The analysis of this research is using SPSS 15 for Windows computer program. The result of this research found that the firmâ€™s bond rating is positively related with ownership structure (institutional ownership). Using the Audit Committee proxy, this researchÂ Â foundÂ Â thatÂ Â firmâ€™sÂ Â bondÂ Â ratingÂ Â positivelyÂ Â relatedÂ Â withÂ Â theÂ Â financial transparency and disclosure. And the test of board structure using the percentage of board independent could found a significant effect on firmâ€™s bond rating. Â Keyword: corporate governance, bond rating, logistic regression, ownership structure, financial transparency and disclosure, board structure

The Influence of Excessive Workload and Work Stress towards the Auditorâ€™s Turnover Intention with Job Satisfaction as Mediation Variable Wulansari, Christyandita; Subroto, Bambang; Mardiati, Endang
Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.37510

The present study is a statistical hypothesis test aimed at investigating the influence of the independent variables such as excessive workload and work stress toward the dependent variables such as job satisfaction and the auditor's intention of a junior auditor who worked at Public Accountant Firm with a â€œBig Fourâ€ status. The research population was the auditors of the Public Accountant Firm in the category ofâ€ Big Fourâ€Â whereas, in Indonesia means in 6 months to 2 years of service. The method used was a survey method with primer data through a questionnaire which was processed using SmartPLS 3.0. The result of this research proofed that excessive workload influences turnover intention. Meanwhile, work stress influences both job satisfaction and turnover intention. The research also showed excessive workload does not influence job satisfaction, and job satisfaction does not influence turnover intention.

Determinants of capital structures based on the Pecking Order Theory and Trade-off Theory Hotman Jefferson Simatupang; Lilik Purwanti; Endang Mardiati
Jurnal Keuangan dan Perbankan Vol 23, No 1 (2019): January 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v23i1.2579

Determining the decision of the company's capital structure is a very important thing because it influences the development of resources potency and the sustainability of a company. Related to deciding on the capital structure, there is still a different perception so far between pecking order theory and trade-off theory. This research aims to know the effect of profitability, sales growth, non-debt tax shield, the tangibility of assets, and funding surplus towards the capital structure of non-financial companies listed in Indonesia Stock Exchange (IDX) period 2014-2017. The research method used was Causal-Comparative Research with samples investigated were panel data of 154 non-financial companies experiencing funding surplus with total observation in the amount of 616. The result of this research shows that non-debt tax shield and growth sales do not affect the company's capital structure. Besides that, funding surplus has a positive effect on the capital structure, while profitability and tangibility assets have a negative effect on the capital structure.JEL Classification: C33, G02, G32DOI: https://doi.org/10.26905/jkdp.v23i1.2579

DETERMINAN MINAT KEPERILAKUAN DAN PERILAKU MENGGUNAKAN SISTEM ENTERPRISE RESOURCE PLANNING Kurniasari Novi Hardanti; Imam Subekti; Endang Mardiati
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

The Determinants of Corporate Tax Aggressiveness in Indonesia Bani Alkausar; Imam Subekti; Endang Mardiati
e-2477-1929
Publisher : Institute of Research and Community Service, University of Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijleg.2019.005.01.4

This study aims to examine the effect of corporate governance on corporate tax aggressiveness in Indonesia during the year 2013-2015. This study adds related parties’ transactions as a moderator variable to answer the results of previous studies that are not consistent. The population in this study uses manufacturing companies that are listed on the Indonesia Stock Exchange. The selection of manufacturing companies as subjects is based on the tendency that manufacturing firms are more aggressive with taxes. Research data obtained from the annual report which is on the official site idx.co.id, then analyzed using the hierarchy analysis technique or hierarchy regression technique. The results show that corporate governance can reduce the tendency of corporate tax aggressiveness. In addition, related parties’ transactions are proven to lead to the implementation of corporate governance to prevent tax aggressiveness from becoming ineffective.

Factors Affecting Real Earnings Management Through Discretionary Cost Meliana Octavia; Imam Subekti; Endang Mardiati
e-2477-1929
Publisher : Institute of Research and Community Service, University of Brawijaya

The main goal of this research is to investigate the effect of corporate social responsibility disclosure, leverage, return on assets, and growth to real earnings management from discrectionary cost, with political cost as moderating variable. Samples of this research are 94 random listed companies which were selected by purposive method. The results of this research are: corporate social responsibility disclosure and growth have negative effect to real earnings management through discretionary cost, leverage and return on asset have positive effect to real earnings management through discretionary cost, political cost does not affect the relation between corporate social responsibility disclosure and growth to real earnings management through discretionary cost, and political cost may weaken the positive effect of leverage and return on asset to real earnings management through discretionary cost.Keywords: real earnings management, discretionary cost, corporate social responsibility disclosure, leverage, return on asset, and growth

Pengaruh Profitabilitas, Likuiditas, Leverage, dan Corpo-Rate Governance Terhadap Kecurangan Laporan Keuangan, Serta Financial Distress Sebagai Variabel Intervening Albert Adi Nugroho; Zaki Baridwan; Endang Mardiati
MediaTrend Vol 13, No 2 (2018): Oktober
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/mediatrend.v13i2.4065

This paper examines the affect of profitability, liquidity, leverage, and corporate governance to financial statement fraud, and financial distress as a intervening variable. Based on Association of Certified Fraud Examiners (ACFE) 2016, financial statement fraud was growth from 2012 – 2016, it’s mean more companies have a motivated to do manipulate financial statement. In this paper, financial distress as a intervening variable before companies manipulate financial statement. We conclude profitability, leverage, shareholding, number of boards are significant to financial distress. Finally financial distress is significant to financial statement fraud

Co-Authors . Rosidi A.A. Ketut Agung Cahyawan W Albert Adi Nugroho Albertus Arjuna Kuncoro Putra Ardian syah Arifin, Dania Yulyetta Tiara Eka Putri Aulia Fuad Rahman Aurel Tasyania Marzuin Bambang Subroto Bani Alkausar Cindy Cornelia Wahyu Wardani Erwin Saraswati Fibriyani Nur Khairin Firmanto, Yuki Hamzah, Mochamad Hediyanasari, Mia Hotman Jefferson Simatupang Imam Subekti Klarisa Giovani Kurniasari Novi Hardanti Kurniasari Novi Hardanti LH, Laila Fitriyah Lilik Purwanti Made Aristia Prayudi Made Sudarma Maghfiroh, Ariny Marentika, Icha Maurit, Paul Meliana Octavia Meliana Octavia, Meliana Mudyanasari, Tiara Novita Mukti Wibowo Nurkholis Hamidi Nurkholis Nurkholis Nurlita Novianti Nurul Fachriyah Puspa, Lelyta Dewi Maria Putra, Wiby Khalid Putri, Mira Permatasari Putriana Salman Rahayu Indriasari Rediyanto Putra Rediyanto Putra Rino Tam Cahyadi, Rino Tam Roekhudin, Roekhudin Rosidi Rosidi Salisa, Meilenia Rahma Sinaga, Judith H Melinda Sukamdaru, Haryono SUTRISNO Sutrisno T. Sutrisno, T Syahid, Hertasnim Tael Batak, Felicia Andrea Uswatun Khasanah Wiratmoko, Ambrosius Oki Tri Wulansari, Christyandita Wuryan Andayani Yuki Firmanto Zaki Baridwan

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