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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) Kupna Akuntansi: Kumpulan Artikel Akuntansi E-JURNAL AKUNTANSI Jurnal Manajemen Maranatha Jurnal Akuntansi

Paskah Ika Nugroho

Universitas Kristen Satya Wacana

Author-ID : 285460

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

Published : 51 Documents Claim Missing Document

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Articles

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Pengaruh Mekanisme Corporate Governance, Ukuran Perusahaan dan Leverage Terhadap Manajemen Laba dan Kinerja Keuangan Raras Mahiswari; Paskah Ika Nugroho
Jurnal Ekonomi dan Bisnis Vol 17 No 1 (2014)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

The purpose of this study is to examine the influence of corporate governance mechanism, namely institutional ownership, managerial ownership,size of commissioner, presence of independent of commissioner, and size of audit committee, also firms size and leverage on earnings management. This research also examines the influence of earnings management on financial performance. The samples of 31 companies listed on Indonesian Stock Exchange (IDX), for a period of three years from 2007-2009 was selected. Data were analyzed by using multiple regression and simple regression. The results of this research showed that institutional ownership and leverage have a significant impact on earnings management. Managerial ownership, size of commissioner, presence of independent of commissioner, size of audit committee, also firms size have no significant relationships with earnings management. Next, earnings management has a significant impact on financial performance.

Konservatisme Akuntansi di Indonesia Hans Hananto Andreas; Albert Ardeni; Paskah Ika Nugroho
Jurnal Ekonomi dan Bisnis Vol 20 No 1 (2017)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This study aims to provide empirical evidence on the influence of company growth, profitability, and investment opportunity set (IOS) on the application of the accounting conservatism principles. We measure accounting conservatism using total accrual (earnings before extraordinary items + depreciation – cash flow from operation). We purposively select our sample of 114 manufacturing firms listed in the Indonesian Stock Exchange (IDX) in the years 2012-2013. After running the tests of classical assumptions, our multiple regression analysis partially shows that company growth, profitability, and investment opportunity set positively affect accounting conservatism.Abstrak Dalam penyajian laporan keuangan yang berkualitas, perusahaan dihadapkan oleh pertimbangan yang salah satunya adalah penerapan konservatisme akuntansi. Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh company growth, profitability, dan investment opportunity set (IOS) terhadap penerapan prinsip konservatisme akuntansi. Konservatisme akuntansi dalam penelitian ini diukur menggunakan perhitungan total akrual. Total akrual adalah selisih antara laba sebelum extraordinary item ditambah dengan depresiasi dikurangi dengan arus kas operasi untuk mengetahui apakah perusahaan menggunakan konservatisme akuntansi tinggi atau rendah di dalam perusahaan. Sampel yang digunakan sebanyak 114 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) di tahun 2012 dan 2013. Metoda pemilihan sampel yang digunakan yaitu purposive sampling. Alat analisis yang digunakan untuk pengujian adalah regresi linier berganda yang sebelumnya harus lolos uji asumsi klasik. Hasil pengujian secara parsial menunjukkan company growth, profitability dan investment opportunity set berpengaruh positif signifikan terhadap konservatisme akuntansi.

Determinan Minat Profesi Dibidang Perpajakan Paskah Ika Nugroho; Leonita Priskila
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 10 No 1 (2018): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

The purpose of this study is to evaluate the influence of economic motivation and perception about taxes, and tax brevet towards the interest in the field of taxation. Data collection was done through the distribution of questionnaires to the Accounting undergraduate students who were taking taxation laboratory courses at Universitas Kristen Satya Wacana. Sample selection technique was done by purposive sampling. Samples are 100 students consisting of 50 students who follow the tax brevet and 50 students who do not follow the tax brevet. Multiple linear regressions are used for data analysis using SPSS 2.0 application. The results of this study show that the economic motivation of Students of Economics and Business Faculty of Accounting Study Program of Universitas Kristen Satya Wacana affect the interest in the field of taxation profession. Perception about taxes by the students of Economics and Business Faculty of Universitas Kristen Satya Wacana of Accounting Program Study affect the interests in the field of taxation profession. Perception of tax brevet by the students of Economics and Business Faculty of Accounting Study Program of Satya Wacana Christian University influence the interests in the field of taxation.

PENGARUH KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Kasus Perusahaan Manufaktur di BEI Tahun 2015-2017) Yohanis Emass Cristofer; Paskah Ika Nugroho
Jurnal Ekonomi dan Bisnis Kontemporer Vol 5, No 1 (2019): Jurnal Ekonomi Bisnis Kontemporer Vol 5 No. 1 Januari 2019
Publisher : Universitas Pandanaran

Show Abstract | Download Original | Original Source | Check in Google Scholar

This research aims to review the influence of managerial ownership on the value a company with the size of thecompany as variable moderation. The collection of data using a method of pusposive sampling at manufacturingcompanies listed on BEI in observation 2015-2017. Sample data obtained as much as 47 company that inaccordance with the research criteria. The measurement of the dependent variable using PER (price to earningratio), variable independent is using managerial ownership, and moderating variable using total assets. Dataanalysis techniques in this study is using multiple linear regression analysis. Testing on this study using an appSPSS version 22. The results of this research stated that ownership of managerial no significant impact on thevalue of the company and the size of the corporations cannot moderating influence of managerial ownership onthe company value.Keywords: managerial ownership, managerial ownership the company, the size of the company

Fenomena Akuntabilitas Terhadap Pendanaan Lembaga Swadaya Masyarakat Bramasta Noviantoro; Paskah Ika Nugroho
AFRE (Accounting and Financial Review) Vol 2, No 2 (2019): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v2i2.3671

Public confidence in NGOs has decreased in a number of countries, reported from the trust barometer data in 2018 17 of 28 countries experienced a decline in the level of trust in NGOs. One reason for the reduced level of public confidence in NGOs which has led to the inhibition of NGO funding is accountability. The aim of this research is to investigate the funding and the accountability phenomenon of NGOs that carry out community development in the East Nusa Tenggara region. This research method uses interview techniques with interviewees who are directly positioned as accountant advisors on the NTA. The results of this study provide evidence that the level of accountability influences the level of trust of funders in providing their funds for future NGO programs. DOI: https://doi.org/10.26905/afr.v2i2.3671

Pengaruh Indikator Kinerja Ekonomi, Indikator Kinerja Lingkungan dan Indikator Kinerja Sosial terhadap Profitabilitas Perusahaan Manufaktur Rima Dewi Nawangsari; Paskah Ika Nugroho
International Journal of Social Science and Business Vol. 3 No. 2 (2019): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v3i2.17644

Berdasarkan standar GRI G.4, item-item pelaksanaan CSR terbagi menjadi tiga fokus utama, yaitu indikator kinerja ekonomi, indikator kinerja lingkungan dan indikator kinerja sosial. CV. Suien Insan Persada merupakan perusahaan yang bergerak pada bidang manufaktur, sehingga perusahaan diwajibkan untuk melaksanakan indikator kinerja CSR. Dalam pelaksanaannya CV. Suien Insan Persada tetap memperhatikan tingkat profitabilitas yang diperoleh. Sehingga tujuan dari penelitian ini yaitu ingin mengetahui pengaruh pelaksanaan indikator kinerja CSR terhadap tingkat profitabilitas. Penelitian ini diharapkan mampu memberikan kontribusi terhadap CV. Suien Insan Persada sebagai dasar pertimbangan dalam pelaksanaan CSR yang berkaitan dengan tingkat profitabilitas. Penelitian ini mendeskripsikan fakta yang terjadi di lapangan dan didukung dengan wawancara dengan pemilik serta data mengenai tingkat persentase kenaikan profit. Dengan demikian maka hasil dari penelitian ini yaitu pelaksanaan indikator kinerja CSR memberikan pengaruh terhadap peningkatan profit, terutama indikator kinerja lingkungan. Meskipun dari 91 indikator kinerja yang ada belum seluruhnya dilaksanakan oleh CV. Suien Insan Persada.

SAK-EMKM Implementation of Medium Enterprise Financial Statement in Salatiga (Case Study of Medium Enterprise XZY in Salatiga) Regina Aurellia Putri; Paskah Ika Nugroho
International Journal of Social Science and Business Vol. 4 No. 2 (2020): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i2.24050

In order to evaluate Business Performance and make Small and Medium Enterprise easier to receive Business Credit Community, Ikatan Akuntan Indonesia (IAI) provides SAK EMKM (Financial Accounting Standards of Micro, Small and Medium Enterprises). SAK EMKM consists of Statement of Financial Position, Income Statement, and Notes to Financial Statement. Object of this research is Charcoal Briquette Producers that is categorized as Medium Enterprise located in in Salatiga. Purpose of this research is to educate and assist EMKM XYZ in arranging financial statement, since owner of this business does not understand what is SAK EMKM and how to apply it.

Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan dengan Corporate Governance sebagai Variabel Moderasi Pang michael dandy pratama Setiawan; Paskah Ika Nugroho
International Journal of Social Science and Business Vol. 4 No. 2 (2020): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i2.24229

This study aims to analyze the effect of financial performance on company value with corporate governance as a moderating variable. This study uses purposive sampling which obtained 31 samples of manufacturing companies listed on the Indonesia Stock Exchange in the period 2015 – 2018. The test results in this study prove that financial performance has a positive effect on company value and corporate governance is able to significantly strengthen the effect of financial performance on company value. Good and increasing corporate finance causes an increase in share prices and the number of shares outstanding so that the value of the company increases as well while managerial ownership as a proxy for moderating variable causes the company management to take appropriate and wise actions for the company’s survival so that the company’s financial performance increases so the value of the company increases too.

Partisipasi Kelas dalam Mata Kuliah Akuntansi: Persiapan, Frekuensi, Kenyamanan dan Pembelajaran Paskah Ika Nugroho; Agung Lestari
Perspektif Akuntansi Vol 5 No 2 (2022)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v5i2.p121-140

This study aims to examine the factors that influence students’ comfort to participate in the class, and their impact on the objective measure of learning. This study uses an active learning method, which focuses on the case discussions in the management accounting class at Satya Wacana Christian University. This research obtains the data on students' initial habits and perceptions of class discussions through pre and post-test questionnaires. Furthermore, the objective measure of learning was based on students’ marks obtained from lecturers. Three marks were recorded for each student: the final exam, the case discussion, and the class participation marks. Hypothesis testing is done using multiple regression analysis. The test results show that the frequency of student participation in class discussions has a positive effect on the students’ comfort to participate in the class. The result also indicates that students’ comfort and initial GPA have a positive effect on the objective measures of students’ learning.

Pengaruh Kecerdasan Emosional, Kecerdasan Intelektual, Kecerdasan Spiritual, Kecerdasan Sosial dan Perilaku Belajar Terhadap Tingkat Pemahaman Akuntansi Paskah Ika Nugroho; Monica Cahyaningtyas
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 10 No. 1 (2022)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v10i1.45683

This study examines how much influence emotional quotients, intelligence quotients, spiritual quotients, social intelligence and learning behavior have on the understanding of accounting level and see whether there are differences in there are any differences to those factors and understanding of accounting level between male and female students. The SWCU Economics and Business Faculty accounting students were used as research objects. This research is quantitative research, with a sampling technique used purposive sampling and collecting 94 students who passed 10 conditional courses (PBMt) as respondents. Data was collected by submitting questionnaire which was distributed via email. Multiple linear regression test and Independent Sample t Test were used to analyze the data. The result of the study showed that emotional quotients, intelligence quotients, spiritual quotients have a positive influence on the level of accounting understanding, while social intelligence and learning behavior have a negative influence on the level of accounting understanding. This study also proves that there are only differences in emotional intelligence between male and female students.

Co-Authors Agung Lestari Albert Ardeni Ari Budi Kristanto Astuti, Arisma Dwi Benaria Sonata 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 Gaby Febyola Kiding Glory Sagita Pusparingga Godeliva Poluan Hans Hananto Andreas Henni Beatrix Modouw Joshelynar Gwyneth Takaliwuhang Karina Gheraldin Karmila Selviana Rumbino Katharina Ardian Wolo Kurniawan, Dwi Arif Leonita Priskila Lila Sapta Adi Kusuma Mallo, Heber Andrew Riyan Mariani Katjie Lenanti Bailaen Matapere, Natalia Marsellina Meyske Triananda Pongratte Monica Cahyaningtyas Natalia Marsellina Matapere Oni Novilia Pang michael dandy pratama Setiawan 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 Suci, Denty Putri Wulan Sutedjo, Neva Permatasari Tera Vea Teffila Tharisya Putri Islamita Theresia Inggriani H Timotius Agung Wahono Tri Indro Afianty Benu Widodo, Arief Wulan Endarti Yenny Purwati Yohanis Emass Cristofer

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