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Perilaku Manajemen Laba: Pengaruh Jenis Profesi, Love of Money, Sikap Skeptis dan Komitmen Profesional Isna Putri Rahmawati; Bambang Riyanto
Jurnal Akuntansi dan Bisnis Vol 13, No 1 (2013)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

This study aimed to examine differences in earnings management behavior between executive managers and professional background in the accounting profession and to test the influence of love of money, skepticism and professional commitment to the earnings management behavior. Research with survey method using 58 students of Master of Management and 53 students of Master of Accounting who has been working as a proxy of the manager and the accounting profession. This study focused on opportunistic earnings management practices, the practice of earnings management with the intent to gain personal advantage. The results of this study indicate that the behavior of earnings management is more likely to be done by a professional background in executive managers rather than accountants profession. In addition, the results of empirical testing demonstrate that the love of money has a positive effect on earnings management behavior. While questioning mind, suspension of judgment, and professional commitment have no effect on earnings management behavior.

APAKAH STRUKTUR DEWAN KOMISARIS BERPENGARUH TERHADAP KINERJA PERUSAHAAN? Y Anni Aryani; Isna Putri Rahmawati; Doddy Setiawan
MIX: JURNAL ILMIAH MANAJEMEN Vol 8, No 3 (2018): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

This research aims at examining the effect of board of commissioners structure on firm performance using Indonesian context. We investigate the effectiveness of three characteristics of board of commissioners including percentage of independent commissioners, percentage of woman in board of commissioners and size. Sample of the study consists of firm listed in Jakarta Islamic Index during 2006 – 2016 periods. There are 258 firm-years as sample of the study. The result of the study shows that percentage of independent commissioners and percentage of woman in board of commissioner have significant effect on firm performance. On the other hand, board of commissioners size have no significant effect on firm performance. The study provide evidence that independent commissioner have positive effect to increase firm performance. Independent commissioners push firm to achieve higher level of performance. However, woman commissioners negatively affect firm performance. Thus, woman commissioners might not have provide better monitoring activity to push firm performance

Pengaruh Kepemilikan Keluarga dan Good Corporate Governance Terhadap Kualitas Laba dan Kinerja Perusahaan Anna Mathova; Halim Dedy Perdana; Isna Putri Rahmawati
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 1 (2017)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This research is purposed to find out the effect of family ownership and Good Corporate Governance toward the earning quality and firm performance of the company listed in Indonesian Stock Exchange from 2012 up to 2014. The sample of this research is using 153 companies for the earning quality model and 137 companies for firm performance model in Indonesia from 2012 up to 2014. The sampling is done using purposive sampling method. The analysis method used is multiple linear regression analysis method using SPSS version 21.00. The result of the regression testing of earning quality model shows that only debt ratio influent the earning quality, while family ownership, institutional ownership, independent commissioner, type audit and payout ratio do not. The test for the firm performance shows that the institutional ownership, independent commissioner, type audit and payout ratio are influencing the firm performance while the family ownership and debt ratio are not.

Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan dengan Prosentase Kepemilikan Manajemen Sebagai Variabel Moderating Abriyani Puspaningsih; Isna Putri Rahmawati
Jurnal Aplikasi Bisnis Volume 13 Nomor 9, September 2012
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol13.iss9.art1

This research was aimed to expose the effect of corporate social responsibility to the company's value with managerial ownership as a moderating variable. In this research, corporate social responsibility as dependent variable, company's value asindependent variable and •managerial. ownership as moderating variable.Sampels in this research were 41 manufacture company in Kompas Index 100 at 2008- 2009. Data processing in this research was supported by statistic program (SPSS). The data analyst' was carried on by regression analysisThe result from the analysis showed that corporate social responsibility was affected to company's value and managerial ownership was not a moderating variable in the relationship between corporate social responsibilityand company's value.

Kinerja Modal Intelektual Industri Perbankan Di Indonesia: Apakah Corporate Governance Berpengaruh? Isna Putri Rahmawati; Andi Asrihapsari; Vidia Ayu Satyanovi; Nasyi'ah Hasanah Purnomowati
JRAK: Journal of Accounting Research and Computerized Accounting Vol 14 No 1 (2023): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v14i1.5799

The purpose of this study is to provide empirical evidence regarding the effect of corporate governance (CG) practices on the performance of a company's intellectual capital. CG practices studied are the proportion of independent commissioners, the number of commissioners, and the number of audit committees. The dependent variable in this study is the performance of intellectual capital as measured by Value Added Intellectual Capital (VAIC). The sample for this research is banking companies listed on the Indonesia Stock Exchange in 2015-2021 with a total of 248 observations. The results of this study are independent commissioners can improve the performance of intellectual capital. However, the board of commissioners and the audit committee do not affect intellectual capital performance.

Pengaruh Kepemilikan Keluarga dan Good Corporate Governance Terhadap Kualitas Laba dan Kinerja Perusahaan Anna Mathova; Halim Dedy Perdana; Isna Putri Rahmawati
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 1 (2017): June 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.sar.2017.2.1.405

This research is purposed to find out the effect of family ownership and Good Corporate Governance toward the earning quality and firm performance of the company listed in Indonesian Stock Exchange from 2012 up to 2014. The sample of this research is using 153 companies for the earning quality model and 137 companies for firm performance model in Indonesia from 2012 up to 2014. The sampling is done using purposive sampling method. The analysis method used is multiple linear regression analysis method using SPSS version 21.00. The result of the regression testing of earning quality model shows that only debt ratio influent the earning quality, while family ownership, institutional ownership, independent commissioner, type audit and payout ratio do not. The test for the firm performance shows that the institutional ownership, independent commissioner, type audit and payout ratio are influencing the firm performance while the family ownership and debt ratio are not.

Systematic Literature Review Riset Pelaporan Keuangan BLUD Y Anni Aryani; Sutaryo, Sutaryo; Taufiq Arifin; Doddy Setiawan; Evi Gantyowati; Payamta Payamta; Isna Putri Rahmawati; Nurrahmawati; Dian Perwitasari
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 2 (2024): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v5i2.5524

This research seeks to examine the extent to which research related to BLUD financial reporting has been carried out by researchers in Indonesia since the publication of Permendagri Number 79 of 2018. By using a systematic literature review on the SINTA portal, researchers found that research related to BLUD financial reporting is still very limited. The existing research in the literature to date still contains more descriptive research and case study research compared to causality research with empirical studies. Previous research also had limited research objects, only covering one BLUD with case studies or just one Regency/City for empirical research. The analysis carried out is still relatively simple and not yet comprehensive. Referring to the results of a systematic literature review, this research emphasizes the urgency of strengthening research related to BLUD financial reporting. Future research can increase the scope of observations followed by more in-depth analysis to produce more comprehensive research findings so as to produce constructive recommendations for BLUD financial reporting. With more comprehensive research, future researchers can improve the quality of publications by publishing more articles in SINTA 2 indexed journals or even reputable international journals. Thus, the contribution of research related to BLUD in the public sector accounting literature in Indonesia can increase and become increasingly significant.

Niat Gen Z Berinvestasi pada Cryptocurrency: Apakah Profitability, Awareness, dan Compatibility Berpengaruh? Muhammad Aditiya Saputra; Husna Salsabila; Raissa Varahita Bahtiar; Sativa Afriyanti; Sekar Wulan Oktavia; Isna Putri Rahmawati
JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 2 (2024): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v15i2.10201

Abstrak Tujuan dari penelitian ini adalah untuk menguji pengaruh variabel profitability, awareness, dan compatibility terhadap niat Gen Z berinvestasi pada cryptocurrency. Penelitian ini menggunakan metode survei dengan teknik convenience sampling dan didapatkan 141 responden Gen Z di Kota Surakarta. Data tersebut kemudian dianalisis dengan menggunakan analisis regresi berganda. Temuan penelitian ini menunjukkan bahwa profitability, awareness, dan compatibility berpengaruh positif terhadap niat Gen Z untuk berinvestasi cryptocurrency. Pemahaman para generasi Gen Z mengenai karakteristik cryptocurrency berdampak pada niat untuk melakukan investasi tersebut. Kata Kunci: cryptocurrency; Gen Z; profitabilitas; kesadaran; kompatibilitas

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