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All Journal Widya Warta JRMA (Jurnal Riset Manajemen dan Akuntansi) Jurnal Akuntansi Multiparadigma Jurnal AKSI (Akuntansi dan Sistem Informasi) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Prosiding Seminar Nasional Multidisiplin Manajemen dan Kewirausahaan Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Jurnal Media Akademik (JMA) Journal of Economics, Bussiness and Management Issues
Intan Immanuela
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Widya Warta

 1 
KONSEKUENSI ADOPSI PENUH IFRS TERHADAP PELAPORAN KEUANGAN DI INDONESIA Immanuela, Intan
Widya Warta No. 02 Tahun XXXVI / Juli 2012
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

International Financial Reporting (IFRS)is the global international standards for business operation and security market. Indonesia as a member of forum G20 must use fair value concept to measure and disclosure the financial report. Fair Value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value changes measurement and financial reporting in Indonesia which used historical cost. Fair value concept have several advantages and disadvantages. Fair value concept makes Indonesia financial report more comparable.
Pengaruh Kepemilikan Manajerial, Struktur Modal, Ukuran Perusahaan, dan Agency Cost sebagai Variabel Intervening terhadap Kinerja Perusahaan pada Perusahaan Manufaktur yang Terdaftar di BEI Immanuela, Intan
Widya Warta No. 01 Tahun XXXVIII / Januari 2014
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

The purpose of this research is to find empirical evidence of the influence of managerial ownership, equity structure, size, and agency cost as intervening variables toward the performance of the companies listed in BEI (Indonesia Stock Exchange). The data of study are the financial reports of manufacture companies listed in BEI in the period 2009 – 2011. They were collected from www.idx.co.id. and Indonesian Capital Market Directory (ICMD). To get the sample, the study made use of purpose sampling method based on the criteria as follows: 1) the manufacture companies were listed in BEI in the period 2009 – 2011, 2) the companies issued their financial reports in the period 2009 – 2011 conforming to the complete data needed in this research. Due to the research criteria, the companies obtained as the sample are 24 in number. The data were analyzed using multiple regression analysis method. The results of the study indicated that 1) managerial ownership, equity structure, and size did not influence the agency cost both directly and indirectly, 2) managerial ownership and size did not influence the performance of the companies through the agency cost both directly and indirectly. There were, however, some significant influences between the equity structure and the performance of the companies.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PEMERINTAH DAERAH Rustiyaningsih, Sri; Immanuela, Intan
Widya Warta No. 02 Tahun XXXVIII/ Juli 2014
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

The aims of this study were to investigate the effects of local government characteristics in Indonesia (size, local revenues, intergovernmental transfer, total expenditures, liabilities,population), and BPK audit findings on the performance of local governments. The sample was the local governments in Indonesia which presented the complete data. The secondarydata were collected using documentary method, and the hypotheses testing applied multiple regression analysis. The results showed that the size, intergovernmental transfer, totalexpenditures, liabilities, and BPK audit findings were not significant toward the performance of local governments. While, local revenues and population were significant toward theperformance of local governments.Key words: local government characteristics, BPK audit findings, local goverment performance
PENGARUH INTERNET FINANCIAL REPORTING TERHADAP REAKSI PASAR SEBELUM DAN SESUDAH INTERNET FINANCIAL REPORTING Immanuela, Intan; Purbandari, Theresia
Widya Warta No. 02 Tahun XL/Juli 2016
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

The purpose of this study demonstrate empirically that the Internet Financial Reporting (IFR) effect on abnormal return, abnormal return before and after applying IFR different, and the volume of stock trading company before and after applying IFR different. Samples were determined using purposive sampling technique . Based on specific criteria, manufacturing companies listed in Indonesia Stock Exchange in 2013 as sample 115. To test the hypothesis  1 used a simple linear regression analysis, while for the hypothesis 2nd and 3rd use different test . The results showed that IFR had no effect on abnormal return, abnormal return before and after applying IFR is no different, and the volume of stock trading company before and after applying IFR is no different.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTERNET FINANCIAL AND SUSTAINABILITY REPORTING (IFSR) PADA PERUSAHAAN PERAIH INDONESIAN SUSTAINABILITY REPORTING AWARD (ISRA) TAHUN 2017 Purbandari, Theresia; Immanuela, Intan
Widya Warta No. 01 Tahun XLIII/Januari 2019
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

This study aims to prove empirically that size, profitability, leverage, and outside party ownership structures influence the internet financial and sustainability reporting. The data used in this study was the winner of the Indonesian Sustainability Reporting Award in 2017. The sampling technique was purposive sampling and data obtained as many as 25 companies that met the sample criteria. Hypothesis testing technique is multiple linear regression analysis. Hypothesis test results indicate that size, profitability, leverage, and outside party ownership structures do not affect the internet financial and sustainability reporting.
PENGARUH INTERNET FINANCIAL REPORTING (IFR) TERHADAP NILAI PERUSAHAAN, HARGA SAHAM, FREKUENSI PERDAGANGAN SAHAM, DAN RETURN SAHAM (STUDI EMPIRIS PADA PERUSAHAAN LQ45 TAHUN 2015 - 2018) Immanuela, Intan; Purbandari, Theresia
Widya Warta Vol 2 (2020): No. 02 Tahun XLIV/Juli 2020
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

This study aims to empirically prove the influence of Internet Financial Reporting (IFR) on company value, the effect of IFR on stock prices, the effect of IFR on stock trading frequency, and the effect of IFR on stock returns. This study used the data from the company's financial statements included in LQ45 companies listed on the Indonesia Stock Exchange (IDX) during 2015-2018. The sampling technique used in this study was a purposive sampling method with several criteria, namely: 1) All companies listed in the LQ45 index in the 2015 - 2018 period, 2) Companies listed in the LQ45 index in the 2015 - 2018 period have website address that can be accessed, 3) Publishing financial information in rupiah units, 4) Having stock trading frequency ≥ 75 times in each quarter during the study period. A stock is said to be active if it has a frequency of trading shares ≥ 75 times each quarter, 5) Having complete information or data used in this study. Based on the sampling criteria of 45 companies listed in LQ45, the samples of this study consisted of 31 companies. This research used a simple regression analysis. The results proved that IFR had no effect on firm value, IFR had no effect on stock prices, IFR had no effect on the frequency of stock trading, IFR had no effect on stock returns.
FAKTOR KEUANGAN DAN CORPORATE GOVERNANCE TERHADAP INTERNET FINANCIAL AND SUSTAINIBILITY REPORTING (Studi Empiris pada Perusahaan Manufaktur yang Listed di Bursa Efek Indonesia Tahun 2016) Immanuela, Intan; Purbandari, Theresia
Widya Warta Vol 1 (2021): No. 01 Tahun XLV / Januari 2021
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

The company has the responsibility towards stakeholders to convey information, both financial reports and other important information. Disclosure of financial and non-financial information is known as Internet Financial and Sustainability Reporting (IFSR). This study examined the effect of financial factors and corporate governance on Internet Financial and Sustainability Reporting (IFSR). The sample used was a manufacturing company listed on the Indonesia Stock Exchange in 2016. The sampling technique was purposive sampling. Hypothesis testing used multiple linear regression analysis. The results showed that the variables of company size, profitability, institutional ownership, governance committee, and audit committee had no effect on Internet Financial and Sustainability Reporting (IFSR). In contrast, the board of commissioner variable had a positive effect on Internet Financial and Sustainability Reporting (IFSR).
Co-Authors Ananda, Tiara Riszky Denandra, Fegisa Gayuh Handayanidwi, Dwi Handayanidwi, Dwi Haris Wibisono Haris Wibisono Kanisius Keluli Kristanti Diyah Anggraini Mujilan - Mujilan, - Robik Anwar Dani Sakdiah, Nurul Lailatul Sri Rustiyaningsih Sukoco, Y. Djoko Theresia Purbandari Theresia Purbandari Tiara Riszky Ananda Yosta, Petrus Kanisius