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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ilmiah Akuntansi dan Humanika Jurnal Pendidikan Ekonomi Undiksha Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal Akuntansi Profesi Semantik Kinerja Ekuitas: Jurnal Pendidikan Ekonomi Among Makarti Jurnal Manajemen dan Keuangan Jurnal Manajemen dan Bisnis Indonesia Jurnal Ekonomi dan Bisnis AFRE Accounting Financial Review Jurnal Analisis Bisnis Ekonomi Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting International Journal of Social Science and Business JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) The Indonesian Journal of Accounting Research Jurnal Ekonomi dan Bisnis Kontemporer Perspektif Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JEKP (Jurnal Ekonomi dan Keuangan Publik) Kupna Akuntansi: Kumpulan Artikel Akuntansi E-JURNAL AKUNTANSI Jurnal Manajemen Maranatha Jurnal Akuntansi Jurnal Analisis Bisnis Ekonomi
Paskah Ika Nugroho
Universitas Kristen Satya Wacana
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANTESEDEN DAN KONSEKUEN SIKAP NASABAH DALAM MENGGUNAKAN INTERNET BANKING DENGAN MENGGUNAKAN KERANGKA TECHNOLOGY ACCEPTANCE MODEL (TAM) (SURVEY PADA PENGGUNA KlikBCA) Feronica Mayasari; Elisabeth Penti Kurniawati; Paskah Ika Nugroho
Semantik Vol 1, No 1 (2011): Prosiding Semantik 2011
Publisher : Semantik

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Abstract

Dunia saat ini telah memasuki era globalisasi yang menuntut segala informasi dapat diakses secara cepat, praktis dan instan. Industri perbankan menawarkan internet banking sebagai solusi masalah ini. Penelitian ini bertujuan untuk menganalisis pengaruh persepsi kemudahan penggunaan (perceived ease of use) dan persepsi manfaat (perceived usefulness) terhadap sikap (attitude) dan intensi perilaku (behavior intention) nasabah dalam menggunakan internet banking. Sampel penelitian diambil menggunakan metode purposivesampling. Responden adalah para pengguna internet banking BCA (KlikBCA) sebanyak 127 nasabah. Teknik analisis yang digunakan adalah regresi linear sederhana serta regresi linear berganda. Penelitian ini menggunakan uji validitas, uji reliabilitas dan uji asumsi klasik dilanjutkan dengan pengujian hipotesis. Penelitian ini menunjukkan bahwa persepsi kemudahan penggunaan berpengaruh signifikan terhadappersepsi manfaat dan sikap nasabah dalam menggunakan internet banking. Intensi perilaku dalam menggunakan internet banking merupakan konsekuen dari sikap nasabah. Persepsi manfaat dalam penelitian ini tidak berpengaruh signifikan terhadap sikap dan intensi perilaku nasabah dalam menggunakan internet banking. Dengan demikian persepsi kemudahan penggunaan merupakan variabel anteseden sikap nasabah dalam menggunakan internet banking. Sedangkan persepsi manfaat bukan merupakan variabel anteseden sikap nasabah dalam menggunakan internet banking.Kata kunci: Internet Banking, Technology Acceptance Model
Analisis Faktor – Faktor Yang Mempengaruhi Kebijakan Dividen Feisy Christina Puteri; Ari Budi Kristanto; Paskah Ika Nugroho
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 1 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Abstract

This research used multiple regression method to examine the relationships between the profitability, investment opportunity, leverage and dividend payout ratio previous year with dividend policy. Sampling method used in this research are purposive sampling method. Hypotheses tests of this research used 65 sample of manufacturing company which were listed in the Indonesian Stock Exchange ( IDX ) from the year of 2007 until 2010. Results of this research show that the dividend payout ratio previous year had a significant positive effects on the dividend policy, while profitability, leverage and investment opportunity had no significant effects on the dividend policy.Key words : profitability, investment opportunity, leverage, dividend payout ratio previous year and dividend policy
PENGARUH KINERJA LINGKUNGAN TERHADAP PRAKTIK PENGUNGKAPAN SUSTAINABILITY REPORT dan KINERJA EKONOMI Felecia Novita Iriyanto; Paskah Ika Nugroho
Dinamika Akuntansi Keuangan dan Perbankan Vol 3 No 1 (2014): VOL. 3 NO. 1 EDISI MEI 2014
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This study examines the effect of environmental performance measured from PROPER ( Performance Rating Program in Environmental Management ) towards sustainability report disclosure practices and economic performance . Sustainability Report ( SR ) was measured by 79 items of disclosure by the GRI G3 (2006) , while the economic performance using scale industries calculated return of Al - Tuwaijiri , et al . (2004) . Samples in this study were taken by purposive sampling technique that companies listed on the Stock Exchange and publish an annual report in 2011-2012 . The statistical methods used in this study is a simple regression analysis to examine the effect of environmental performance on sustainability report and multiple regression analysis to examine the effect of environmental performance and sustainability report on economic performance . Data analysis and hypotheses tests in this study using SPSS version 16. Results showed that the company's environmental performance have a significant positive effect on Sustainability Report Diclosure. Meanwhile, the results of the second hypothesis shows that environmental performance has a significant impact on economic performance. And the results showed that the third hypothesis Sustainability Report Diclosure have a significant positive effect on economic performance .Keywords : Global Reporting Initiative , Sustainability Reporting , Economic Performance , Environmental Performance
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN KONDISI FINANCIAL DISTRESS TERHADAP LUAS PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN PERUSAHAAN Godeliva Poluan; Paskah Ika Nugroho
Dinamika Akuntansi Keuangan dan Perbankan Vol 4 No 1 (2015): Vol. 4 No. 1 (2015) EDISI MEI 2015
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This study examines the mechanism of corporate governance and financial distress conditions on the voluntary disclosure in the annual report. Elements of mechanism corporate governance that are used consist of managerial ownership, institutional ownership, independent commissioners, board of commissioners, and audit committees. Research using secondary data from 2010 – 2012 annual reports of various companies manufacturing industrial sectors and consumer goods contained in the Indonesia Stock Exchange (IDX). The sampling method used in this study was purposive sampling. The sample consists of 47 companies. The results show that the independent commissioners, board of commissioners, and financial distress condition have a significant effect on voluntary disclosure. While managerial ownership, institutional ownership, and audit committees does not significantly influence voluntary disclosure. Keywords: corporate governance, financial distress, voluntary disclosure.
PENGARUH MANAJEMEN PUNCAK WANITA TERHADAP MANAJEMEN LABA Oni Novilia; Paskah Ika Nugroho
Dinamika Akuntansi Keuangan dan Perbankan Vol 5 No 1 (2016): VOL. 5 NO. 1 EDISI MEI 2016
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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Abstract

This research examines the influence of  female CEO, female CFO, female board of commissioners, and female audit committee on accrual based earnings management. This research presume that man and woman would act differently to solve a problem. This research using a sample of 304 companies listed on the Indonesian Stock Exchange in 2013 that selected based on purposive sampling method. Hypothesis testing is performed by using multiple linier regression to examine the effect of each  independent variable on the dependent variable. The result of this research showed that the position of CFO who is held by female have a significant negative effect on accrual based earnings management. While the position of female CEO, female board of commissioners, and female audit committee have no significant effect on accrual based earnings management.  Keywords: gender, corporate governance, earnings management, accrual based earnings management.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Theresia Inggriani H; Paskah Ika Nugroho
Jurnal Akuntansi Profesi Vol. 11 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i2.30144

Abstract

Penelitian ini memiliki tujuan untuk mengetahui pengaruh good corporate governance (GCG) terhadap manajemen laba. GCG diukur menggunakan variabel kepemilikian manajerial, kepemilikan institusional, ukuran perusahaan, dan dewan komisaris independen, sedangkan manajemen laba dihitung menggunakan discretionary accruals. Penelitian ini menggunakan teknik purposive sampling sehingga diperoleh 28 perusahaan perbankan yang terdaftar pada Bursa Efek Indonesia periode 2016 – 2018. Hasil penelitian ini menunjukkan kepemilikan manajerial, kepemilikan institusional, dan dewan komisaris independen tidak berpengaruh terhadap manajemen laba karena memiliki nilai signifikansi lebih kecil dari 0.05. Sedangkan variabel ukuran perusahaan berpengaruh terhadap manajemen laba karena nilai signifikansi lebih besar dari 0.05. Hal ini disebabkan perusahaan besar dalam membuat dan melaporkan kondisi keuangannya akan lebih berhati-hati serta akurat, karena cenderung lebih diperhatikan kinerjanya oleh masyarakat. Sedangkan kecenderungan manajemen laba dilakukan oleh perusahaan yang lebih kecil agar dapat menunjukkan hasil kinerja yang memuaskan
Pengaruh Kecerdasan Emosional Dan Motivasi Belajar Terhadap Prestasi Belajar Dengan Tingkat Pemahaman Akuntansi Sebagai Variabel Intervening Tri Indro Afianty Benu; Paskah Ika Nugroho
Jurnal Akuntansi Profesi Vol. 12 No. 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i1.32829

Abstract

This research was conducted to find out how in the influence of emotional intelligence and learning motivation on learning achievement with the level of understanding of accounting as an intervening variable. In this study the type of data used is primary data, data obtained using a questionnaire as a research instrument which is then distributed to 75 respondents. In this case the respondents are accounting student class of 2017, 2018, and 2019, Faculty of Economics and Business, Satya Wacana Christian University. This research uses quantitative methods in the form of survey. The results obtained from this emotional intelligence has a negative effect on learning achievement, emotional intelligence has a positive influence on the level of accounting understanding, learning motivation has a positive influence on learning achievement, learning motivation has a positive influence on the level of accounting understanding, the level of accounting understanding has a negative effect on learning achievement, learning motivation has a negative influence on learning achievement with the level of understanding accounting as an intervening variable, emotional intelligence has a negative effect on learning achievement with the level of understanding accounting as an intervening variable.
Pengaruh Pemanfaatan Aset Tetap Di BPKAD (Badan Pengelolaan Keuangan Dan Aset Daerah) Kabupaten Yahukimo Papua Terhadap Kinerja Pegawai Karmila Selviana Rumbino; Paskah Ika Nugroho
Jurnal Akuntansi Profesi Vol. 12 No. 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i1.33152

Abstract

The purpose of this research was to examine the effect on the use of computers, vehicles, and  the buildings (official residences) on the performance of the employees in Local Government Finance Office  of Yahukimo Regency. This research used quantitative method and Likert scale as the measurement. The population used are fifty-seven respondents of regular and honorory employees on the Local Government Finance Office. The data collection techniques used in this study were observation, questionnaires and documentation. The variables of the study were the use of computers, vehicles, and official residences on the employees’ performance. To analyze the data, this research used multiple regression analysis with the classical assumption. The result of the research showed that the use of computers (X1) had significant and positve impacts to the employees performance. Meanwhile,  the use of vehicles (X2) and official residences (X3) did not have significant impact for the employees’ performance.
Faktor-Faktor Yang Mempengaruhi Penyelesaian Tugas Akhir Mahasiswa Program Studi Akuntansi Universitas Kristen Satya Wacana Henni Beatrix Modouw; Paskah Ika Nugroho
Jurnal Akuntansi Profesi Vol. 12 No. 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i1.33283

Abstract

The purpose of this study was to investigate the Impact of the motivation of on-time graduation, availability of learning resources, the quality of research consultation, and peer environment to the completion of students’ research. This study was an ex-post facto research with the quantitative approach. The respondents of this study are sixty students of the Accounting Program in the Faculty of Economy of Universitas Kristen Satya Wacana who were taking the research course in the second semester of 2020/2021 period. To collect the data, questionnaires were spread in the form of google form and to analyze the data, this study used multiple regression. The result of the study showed that the motivation of on-time graduation, availability of learning resources, the quality of research consultation, and peer environment did not give positive impacts towards the completion of students’ research.
Pengaruh Pembelajaran Online Terhadap Tingkat Motivasi Belajar Mahasiswa/Mahasiswi FEB Akuntansi UKSW di Masa Pandemi COVID 19 Katharina Ardian Wolo; Paskah Ika Nugroho
Jurnal Akuntansi Profesi Vol. 12 No. 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i1.33559

Abstract

The world nowadays is currently being faced with the outbreak of the COVID 19 virus. This clearly has a significant effect on various fields, especially education. Therefore, it takes motivation to learn as a form of critical attitude in balancing the currently worrisome educational situation. Motivation to learn is an essential factor in the field of education. This research was purposed to see the effect of online learning on the learning motivation of SWCU Accounting FEB students. This study uses a quantitative approach, by distributing questionnaires to accounting FEB students. The samples taken from this study were students of class 2017, 2018, and 2019 with a total of 63 respondents. The analysis technique used in this study is a simple linear regression analysis technique. This research was also conducted by testing the validity and reliability, data normality test, linearity test, hypothesis testing and determinant coefficient. The results showed that the significance value of the hypothesis testing was 0.000 less than 0.005. It means that online learning has a positive effect on the learning motivation of SWCU accounting FEB students. In addition, the value of the determinant coefficient or r square is 0.248, which means that online learning contributes to learning motivation by 0.248 or 24.8% and the rest is influenced by other variables.
Co-Authors Agung Lestari Albert Ardeni Ari Budi Kristanto Astuti, Arisma Dwi Betan, Nur Asia Usman Bramasta Noviantoro Chandra Arifin Devina Rizchy Sari Dianita Ayu Restiningtyas Elisabeth Penti Kurniawati Fanny Lestari Feisy Christina Puteri Felecia Novita Iriyanto Feronica Mayasari Friscilla, Yenly Glory Sagita Pusparingga Godeliva Poluan Hans Hananto Andreas Henni Beatrix Modouw Islamita, Tharisya Putri Joshelynar Gwyneth Takaliwuhang Karina Gheraldin Karmila Selviana Rumbino Katharina Ardian Wolo Kiding, Gaby Febyola Kurniawan, Dwi Arif Leonita Priskila Lila Sapta Adi Kusuma Mallo, Heber Andrew Riyan Mariani Katjie Lenanti Bailaen Matapere, Natalia Marsellina Monica Cahyaningtyas Natalia Marsellina Matapere Oktaviana, Yumna Oni Novilia Pang michael dandy pratama Setiawan Pongratte, Meyske Triananda Priskila, Leonita Purwanto, Adelia Puspita Puspita, Helen Radja, Christian Junior Raras Mahiswari Regina Aurellia Putri Rima Dewi Nawangsari Rosaly Franksiska Rosita Adi Kristanti Sallao, Richardy Oktovian Sonata, Benaria Suci, Denty Putri Wulan Sutedjo, Neva Permatasari Tera Vea Teffila Theresia Inggriani H Timotius Agung Wahono Tri Indro Afianty Benu Widodo, Arief Wulan Endarti Yenny Purwati Yohanis Emass Cristofer