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All Journal Jurnal Akuntansi Indonesia Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ilmiah Telaah Manajemen Jurnal Bisnis dan Ekonomi JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ilmiah Akuntansi dan Humanika Krisna: Kumpulan Riset Akuntansi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi Jurnal Mahasiswa Pasca Sarjana Students´ Journal of Accounting and Banking Proceeding SENDI_U Jurnal Akuntansi Bisnis Akuisisi : Jurnal Akuntansi Accounting Analysis Journal Jurnal Ilmiah Universitas Batanghari Jambi JMM (Jurnal Masyarakat Mandiri) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi JIA (Jurnal Ilmiah Akuntansi) Jurnal Riset Akuntansi Politala Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) IIJSE Jurnal Ekonomi, Manajemen, Akuntansi
Kentris Indarti
Fakultas Ekonomika Dan Bisnis, Universitas Stikubank Semarang
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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THE DETERMINANS OF EARNINGS RESPONSE COEFFICIENT: An Empirical Study for The Real Estate and Property Companies Listed on The Indonesia Stock Exchange Widiatmoko, Jacobus; Indarti, MG. Kentris
Accounting Analysis Journal Vol 7 No 2 (2018): July 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i2.27321

Abstract

Abstract This study aimed to examine the influence of the earnings persistence, growth, systematic risk, capital structure, and company’s size on the earnings response coefficient.The population of this research arethe real estate and property companies listed on the Indonesia Stock Exchange from 2011-2014.Samples were selected by using the purposive sampling method and obtained as much as 52, 52, 51 and 50 companies respectively. The ordinary least square regression was used in this research to analyze the data.The result shows that the earnings persistenceand capital structurehavepositive and significant effect on the earnings response coefficient, the company’s growth has negative and significant on earnings response coefficient, while systematic risk, and firm size have no effect on earnings response coefficient. Key words: earnings persistence, company’s growth, systematic risk, capital structure, company’s size and earnings response coefficient
PENGARUH PENGUNGKAPAN MODAL INTELEKTUAL TERHADAP BIAYA MODAL EKUITAS Vista Anggraeni, Anindita; Indarti, Maria Goreti Kentris
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (935.405 KB) | DOI: 10.32670/fairvalue.v4i1.513

Abstract

The cost of equity capital is the rate of return expected by investors, which must bepaid by the company as a form of return on the capital provided by investors to thecompany. This study examines the effect of intellectual capital disclosure and its threecomponents, namely human capital disclosure, structural capital disclosure, andrelational capital disclosure on the cost of equity capital. The population in this studyare banking sector companies listed on the Indonesia Stock Exchange in 2015-2019.Based on the purposive sampling method, 165 data were obtained. The test resultsusing ordinary least square regression showed that the disclosure of intellectualcapital, disclosure of human capital, disclosure of relational capital had a significantnegative effect on the cost of equity capital. However, the disclosure of structuralcapital has no effect on the cost of equity capital
Determinan Konservatisme Akuntansi: Bukti Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Maria Goreti Kentris Indarti; Jacobus Widiatmoko; Achmad Badjuri; Tri Ambarwati
Jurnal Akuntansi Indonesia Vol 10, No 2 (2021): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.10.2.161-174

Abstract

The principle of conservatism is one of the most influential factors in accounting judgments. However, the phenomenon shows that many companies do not apply the principles of accounting conservatism. The main objective of this study is to examine the effect of managerial ownership, investment opportunity set, and financial distress on the practice of accounting conservatism. This study uses all manufacturing companies whose shares are listed on the Indonesia Stock Exchange for the period 2016 to 2019 as the population. Based on the purposive sampling method, obtained as many as 246 observations. The hypothesis in this study was tested using multiple linear regression. The results prove that managerial ownership has a positive effect on the practice of accounting conservatism. However, the variable investment opportunity set and financial distress do not affect the practice of accounting conservatism by management. Profitability and leverage have a role as control variables with negative and positive effects on accounting conservatism, respectively.Keywords: Accounting conservatism, managerial ownership, investment opportunity set, financial distress  ABSTRAKPrinsip konservatisme merupakan salah satu faktor yang paling berpengaruh dalam penilaian akuntansi. Namun, fenomena menunjukkan bahwa banyak perusahaan tidak menerapkan prinsip konservatisme akuntansi.  Penelitian ini bertujuan untuk menguji pengaruh variable kepemilikan manajerial, investment opportunity set, dan financial distress terhadap praktik konservatisme akuntansi. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2019. Berdasarkan metode pemilihan sampel  purposive sampling, diperoleh data sebanyak 246. Hasil pengujian hipotesis dengan menggunakan regresi ordinary least square menunjukkan bahwa kepemilikan manajerial berpengaruh positif terhadap konservatisme akuntansi. Sebaliknya, variabel investment opportunity set dan financial distress tidak berpengaruh terhadap konservatisme akuntansi. Sesuai dengan yang diprediksi, variabel profitabilitas dan leverage sebagai variabel kontrol masing-masing menunjukkan pengaruh negatif dan positif terhadap konservatisme akuntansi.Kata kunci:     Konservatisme akuntansi, kepemilikan manajerial, investment opportunity set, financial distress
Peran Kualitas Komite Audit Dalam Hubungan Corporate Social Responsibility Dengan Kualitas Laba An-Nisha Dewi Puspaningrum; MG Kentris Indarti
Jurnal Ilmiah Universitas Batanghari Jambi Vol 21, No 2 (2021): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v21i2.1490

Abstract

This study intends to examine and analyze the effect of Corporate Social Responsibility (CSR) on earnings quality with audit committee quality as a moderating variable. The population in this study is a manufacturing company that has been listed on the Indonesia Stock Exchange (IDX) from 2017-2019. The sampling method used purposive sampling method and produced 243 final data. The results of the study explain that CSR has a positive effect on earnings quality. In contrast, the quality of the audit committee has no effect on earnings quality and the moderating results of the quality of the audit committee weaken the effect of CSR on earnings quality. The results of this study can be concluded that CSR is very important in the company which is related to the opportunistic behavior of a manager because it is related to the sustainability of the company. However, the quality of the audit committee has not optimally affected the increase in earnings quality because it has not played an important role, because the quality of the audit committee is still limited to its role as a fulfillment of the requirements of the Financial Services Authority (OJK) in a company that has been listed on the Indonesia Stock Exchange (IDX).
PENGARUH FAKTOR FUNDAMENTAL MAKRO TERHADAP INDEKS HARGA SAHAM GABUNGAN (Studi pada Bursa Efek Indonesia Tahun 2007-2012) Agus Suharno; MG. Kentris Indarti
Dinamika Akuntansi Keuangan dan Perbankan Vol 3 No 1 (2014): VOL. 3 NO. 1 EDISI MEI 2014
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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

Abstract

The objective of this research is to empirically examine about the factors affecting the Composite Stock Index in Indonesia Stock Exchange. The factors are SBI Rate, World Oil Price, World Gold Price, and Exchange Rate of Indonesia Rupiah. The sample of this research is monthly data of the SBI Rate, World Oil Price, World Gold Price, Exchange Rate of Indonesia Rupiah, and Composite Stock Index from October, 2007 until September, 2012. This research uses multiple regression analysis.The result of this research shows that the SBI Rate negatively affect the composite stock indeks (IHSG), while the world oil price and world gold price positively affect the IHSG. But, the exchange rate of Indonesia rupiah is not affect the IHSG. The value of adjusted R square is 0.519%. This means that 51.90% IHSG movement can be predicted by the movement of the four independent variables. Keywords: sbi rate, world oil price, world gold price, exchange rate of indonesia rupiah, IHSG
ANALISIS PERBEDAAN KINERJA SAHAM JANGKA PENDEK DAN JANGKA PANJANG PADA PERUSAHAAN YANG MELAKUKAN INITIAL PUBLIC OFFRERING (IPO) DI PASAR MODAL INDONESIA Mg. Kentris Indarti; Kartika Andi; Yohanes Yohanes
Jurnal Bisnis dan Ekonomi Vol 11 No 1 (2004): Vol. 11 No. 1 EDISI Maret 2004
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4513.703 KB)

Abstract

The objective of this study is to find empirical evidence about presupposition that underpricing and underperformance phenimenons occurs on companies issued Initial Public Offering (IPO) in Indonesia. There are 36 companies that issued IPO during 1998-2000. After choosing then with purposive sampling method, there are 33 companies to be analyzed in this study. Results from one sample t-test show that in the short run, there are large positive mean excess return. This result is consistent with prior studies in numerous countries. In the long run, the perfomance is underperformed. Result from paired sample t-test show that there is a significant defference between short and long run stock performance in companies issued IPO.Key words: Initial Public Offering, Performance, Underpricing, Underperfomed
PENGARUH CORPORATE GORVERNANCE PRECEPTION INDEX (CGPI), STRUKTUR KEPEMILIKAN, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN MG. Kentris Indarti; Lusi Extaliyus
Jurnal Bisnis dan Ekonomi Vol 20 No 2 (2013): Vol. 20 no. 2 EDISI SEPTEMBER 2013
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.391 KB)

Abstract

This study aimed to examine the influence of Corporate Gorvernance Perception Index (CGPI) , ownership structure , and firm size on financial performance. CGPI is the result of the assessment and ranking of the application of corporategovernance in companies listed on the Indonesia Stock Exchange (IDX) conducted by the Indonesian Institute for Corporate Governance (IICG). The population in this study are listed Company on Corporate Gorvernance PreceptionIndex (CGPI) 2010-2012 . By using purposive sampling obtained a sample of 60 companies . The data analysis technique used is Ordinary Least Square regression (OLS) . The results showed that the variables of Corporate GorvernancePerception Index (CGPI) and managerial ownership effect significant positive on the company's financial performance. Meanwhile, institutional ownership and firm size is not effect significant positive on financial performance.Keywords: good corporate gorvernance, ownership structure, company size and return on equity.
Determinan Akuntabilitas Pengelolan Dana Desa: Studi Kasus Aparat Pemerintah Kecamatan Semarang Barat Novita Puspita Shanti; M G Kentris Indarti
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.37011

Abstract

This study was conducted to determine the factors that affect the accountability of village fund management. Village administration officials in West Semarang District stated that the accountability of village fund management in West Semarang District was still not optimal. Lack of village apparatus competence or human resource competence is the cause of the problem of not achieving village fund management accountability. The village administration of West Semarang Sub-district is still unable to utilize village funds optimally, resulting in delays in the disbursement of village funds the following year. In addition, administrative errors that caused delays in the disbursement of village funds were also caused by village officials in the West Semarang District, who on average graduated from high school and were old. The instrument of study is in the from quesioners. The population in this study is the village officials in the west semarang district. The sampling technique this study used a purpopsive sampling method with 70 respondens and analyzed by multiple linear regression. The results of the study indicate that the variabel village officials competence, commitment of village government organizations, internal control systems have a significant positive effect the village fund management accountability.
Corporate Governance, Growth Opportunities dan Konservatisme Akuntansi: Bukti Empirik pada Perusahaan Manufaktur di Bursa Efek Indonesia Jacobus Widiatmoko; Maria Goreti Kentris Indarti; Chika Adelia Agustin
Jurnal Akuntansi Bisnis Vol 18, No 2: September 2020
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v18i2.3522

Abstract

The purpose of this study was to examine the effect of institutional ownership, managerial ownership, and growth opportunities on accounting conservatism. This study uses two control variables, namely profitability and leverage. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample selection using the purposive sampling technique resulted in 246 data. The test results with ordinary least square regression indicate that institutional ownership has a positive effect on accounting conservatism. Institutional shareholders become an effective supervisory mechanism so that management will act conservatively. On the other hand, managerial ownership shows the opposite result of the hypothesis, and growth opportunities have no effect on accounting conservatism. As predicted, profitability as a control variable has a positive effect on accounting conservatism, but leverage has no effect on accounting conservatism.
PELATIHAN DAN PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN-ENTITAS MIKRO KECIL MENENGAH BAGI PELAKU UMKM Maria Goreti Kentris Indarti; Jacobus Widiatmoko; Mulyo Budi Setiawan; Achmad Badjuri
JMM (Jurnal Masyarakat Mandiri) Vol 5, No 3 (2021): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (522.25 KB) | DOI: 10.31764/jmm.v5i3.5013

Abstract

Abstrak: Kegiatan  pengabdian masyarakat ini bertujuan memberi pemahaman tentang arti penting laporan keuangan bagi pelaku UMKM pengrajin bambu di Jawa Tengah serta  memberi pelatihan dan pendampingan  agar mereka mampu menyusun laporan keuangan berdasarkan standar akuntansi yang berlaku, yaitu SAK EMKM dan mengimplementasikan dalam usaha mereka. Berdasarkan komunikasi awal dengan mitra, diperoleh informasi masalah yang dihadapi yaitu belum memahami arti penting dan manfaat laporan keuangan, belum menyusun laporan keuangan dengan benar, dan belum mampu menghitung laba rugi dan tidak mengetahui apakah proses produksi sudah dilakukan dengan efisien, sehingga tidak mengetahui perkembangan usaha mereka. Solusi yang ditawarkan adalah memberi pelatihan dan pendampingan dalam penyusunan laporan keuangan berdasar SAK EMKM. Metode pelaksanaan yang digunakan: ceramah untuk menyampaikan konsep materi, praktik menyelesaikan satu siklus akuntansi dalam bentuk kasus, dan melakukan pendampingan di lapangan. Hasil monitoring dan evaluasi  menunjukkan bahwa para peserta mampu menyerap lebih dari 70% materi pelatihan yang diberikan. Para peserta juga merasa puas dan memandang bahwa pelatihan SAK EMKM ini penting dan bermanfaat. Hasil pendampingan di lapangan menunjukkan bahwa 60% mitra sudah memiliki kemampuan untuk menyusun laporan keuangan berdasarkan SAK EMKM dengan bimbingan tim pengabdian. Abstract:  This community service activity aims to provide an understanding of the importance of financial reports for bamboo craftsmen MSMEs in Central Java and provide training and assistance so that they are able to prepare financial reports based on applicable accounting standards, namely SAK EMKM and implement them in their business. Based on initial communication with partners, information on the problems faced were obtained, namely not understanding the importance and benefits of financial statements, not preparing financial reports correctly, and not being able to calculate profit and loss and not knowing whether the production process was carried out efficiently, so that they did not know business developments they. The solution offered was to provide training and assistance in preparing financial reports based on SAK EMKM. The implementation method used: lectures to convey material concepts, practice completing one accounting cycle in the form of cases, and providing assistance in the field. The results of monitoring and evaluation showed that the participants were able to absorb more than 70% of the training material provided. The participants were also satisfied and saw that the SAK EMKM training was important and useful. The results of assistance in the field show that partners already have the ability to prepare financial reports based on SAK EMKM with the guidance of a team of service team. 
Co-Authors 04.05.52.0074 Hendra Kurniawan 06.05.52.0100 Hendra Imam Saputra 08.05.52.0076 Cicik Armita 08.05.52.0077 Fauzia Oktavia Menawati 08.05.52.0078 Tri Seftiana 08.05.52.0079 Yuliana 08.05.52.0097 Abimael Setyo Prabowo 08.05.52.0169 Dewi Yuni Astuti 08.05.52.0197 Stepanus Kuncoro 09.05.52.0069 Rina Mukti 09.05.52.093 Dewi Mayasari 10.05.52.0047 Yeni Handayani 10.05.52.0125 Indah Nurhayati 10.05.52.0129 Lusi Extaliyus 10.05.52.0133 Ahmad Hasan Deni Prakasiwi 10.05.52.0151 Nurfi Ainush Shofa, 10.05.52.0151 10.05.52.0168 Fandi Nur Hendrawan 10.05.52.0181 Indra Tri Susharyono 11.02.52.0039 Siti Nasrofah, 11.02.52.0039 11.05.52.0012 Natalia Kristiani Turnip 11.05.52.0052 Diah Ayu Agustin L, 11.05.52.0052 11.05.52.0076 Nurul Laila, 11.05.52.0076 11.05.52.0110 Nilam Maulida Hapsari, 11.05.52.0110 11.05.52.0132 Ika Mayangsari 11.05.52.0135 Faizal Mochamad, 11.05.52.0135 11.05.52.0170 Akbar Hadi Winoto, 11.05.52.0170 12.05.52.0040 Septi Zaerina Eliza R., 12.05.52.0040 12.05.52.0141 Milawati, 12.05.52.0141 12.05.52.0189 Addienda Kamilia Insani, 12.05.52.0189 12.52.02.0180 Mukaromah, 12.52.02.0180 Achmad Badjuri Achmad Badjuri Achmad Badjuri Adinda, Tasya Agus Suharno Agustina, Belinda Akbar Hadi Winoto, Akbar Hadi An-Nisha Dewi Puspaningrum Andani Parameswari, 12.05.52.0223 Angga Eka Saputra, 12.05.52.0072 Angga Eka Saputra, 12.05.52.0072 Anggraeni, Arista Widya Aquilla Nency Ditya Arimbi, Roro Ayu Dewi Arini Hidayati, 13.05.52.0183 Arini Hidayati, 13.05.52.0183 Bangun, Aldo Kristona Chika Adelia Agustin Devina, Bernadetta Eka Mega Puspita Rahayu, 13.05.52.0022 Eka Mega Puspita Rahayu, 13.05.52.0022 Erliva Oktavita, 11.05.52.0016 Erliva Oktavita, 11.05.52.0016 Evania, Linda Febrina Hary Putri, 14.05.52.0089 Hermawati, Pramusinta Iis Fitriani, 13.05.52.0203 Iis Fitriani, 13.05.52.0203 Ika Rachmawati Isaura Tribuana Puteri, 14.05.52.0250 Jacobus Widiatmoko, Jacobus Joel Pardin Malau, 14.05.52.0182 Kartika Andi Kurniasari, Almanda Kurniawati, Thalia Arum Liviana, Audymia Loriennita Agustina S Luluk Muhimatul Ifada Lusi Extaliyus Malau, Joel Pardin Muhammad Fauzan Mulyo Budi Setiawan Mulyo Budi Setiawan napitu, ike oktavia Novi Kurniawati Novia Kurniawati, Puji Novita Puspita Shanti Nungki Pradita Nurasih Yuni Utami, 12.05.52.0122 Nurasih Yuni Utami, 12.05.52.0122 Olivia Nadia Lisa Febriyani, 13.05.52.0205 Otty Trisari Trisari Prastyanti, Tessa Rachel Pratiwi, Annisa Anjani Puji Novia Kurniawati, 12.05.52.0069 Puji Novia Kurniawati, 12.05.52.0069 Rahmatika Yunita, 13.05.52.0102 Rahmatika Yunita, 13.05.52.0102 Rizka Dyah Lukitasari, 14.05.62.0003 Rizka Dyah Lukitasari, 14.05.62.0003 Ruri Prahesti, 13.05.52.0230 Ruri Prahesti, 13.05.52.0230 Sari, Kiki Evita Kenada Setyowidi, Meriana Nur Silviana Fauziah, 13.05.52.0120 Silviana Fauziah, 13.05.52.0120 Susana Dewi Astutik, 13.05.52.0234 Susana Dewi Astutik, 13.05.52.0234 Tian Ariyanto Tri Ambarwati Uky Megawati, 14.05.62.0009 Uky Megawati, 14.05.62.0009 Ulfa Fauzi Jamalallail Viona Adikasiwi Vista Anggraeni, Anindita Vivi Dela Safindah, 14.05.52.0252 Vivi Dela Safindah, 14.05.52.0252 Vivi Nur Malasari, 14.05.52.0248 Widiatmoko, Jacobus Winda Zuliyanti, 14.05.62.0005 Winda Zuliyanti, 14.05.62.0005 Yohanes Yohanes