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All Journal Potensio Jurnal Akuntansi Multiparadigma Jurnal Dinamika Ekonomi dan Bisnis JAB (Jurnal Akuntansi & Bisnis) YUME : Journal of Management Jurnal Riset Akuntansi Politala Jurnal Bina Akuntansi ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Khidmatuna : Jurnal Pengabdian Kepada Masyarakat JAB (Jurnal Akuntansi dan Bisnis) Buletin Abdi Masyarakat (BAM) Journal Economic Insights Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Sri Layla Wahyu Istanti
STIE YPPI REMBANG
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Health Professions Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Potensio

 1 
PERILAKU DISFUNGSIONAL AUDITOR TERHADAP KUALITAS AUDIT Istanti, Sri Layla Wahyu
Potensio Vol 11, No 1 (2009): Potensio
Publisher : STIE YPPI Rembang

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Abstract

Abstract In order to achieve accountability and transparency, the au- dit function is very essential. The audit results will provide feedback to all parties related to the company or organiza- tion. Audit opinion is not received a positive response be- cause of the possibility of behavioral deviation by an auditor in the audit process. Dysfunctional behavior includes audi- tors Underreporting of time, premature sign-off (PMSO) and Altering/replacing of the audit procedure. This behavior is caused by the locus of control (locus of control), personal performance level of employees, the desire to stop working, self-esteem in terms of ambition, and commitment to the organization. To overcome the impact of this behavior should KAP strict supervision of all auditors, and improve commu- nication within the audit team.Keyword: Dysfunctional behavior auditors, Audit quality
PENGARUH KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM PADA PERUSAHAAN LQ 45 Istanti, Sri Layla Wahyu
Potensio Vol 19
Publisher : STIE YPPI Rembang

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This study examines the effect of dividend policy on stock prices on companies LQ 45 in 2004-2008. Selection of LQ 45 firms as stocks of companies included LQ 45 is a liquid stock and include top ranking of a number of outstanding shares in the Indonesian Stock Exchange. This study uses a simple regression analysis techniques. The results showed that the positive effect of dividend policy on stock prices, but the effect is very small. The conclusion of this study is the dividend policy is not the only factor affecting stock prices, but there are other factors that influence, namely macro and micro economic factors. Keywords: dividend policy, stock price 
PERILAKU DISFUNGSIONAL AUDITOR TERHADAP KUALITAS AUDIT Istanti, Sri Layla Wahyu
potensio Vol 11, No 01 (2009): Volume 11 Nomor 1 Juli 2009
Publisher : potensio

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Abstract

In order to achieve accountability and transparency, the auditfunction is very essential. The audit results will providefeedback to all parties related to the company or organization.Audit opinion is not received a positive response becauseof the possibility of behavioral deviation by an auditorin the audit process. Dysfunctional behavior includes auditorsUnderreporting of time, premature sign-off (PMSO) andAltering/replacing of the audit procedure. This behavior iscaused by the locus of control (locus of control), personalperformance level of employees, the desire to stop working,self-esteem in terms of ambition, and commitment to theorganization. To overcome the impact of this behavior shouldKAP strict supervision of all auditors, and improve communicationwithin the audit team.Keyword: Dysfunctional behavior auditors, Audit quality
Faktor-Faktor Yang Mempengaruhi Pengungkapan Sukarela Modal Intelektual Istanti, Sri Layla Wahyu
potensio Vol 8, No 02 (2008): Volume 8 Nomor 2 Januari 2008
Publisher : potensio

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Abstract

The objective of this study was to analyze the influence ofownership concentration, leverage, board of independence, age offirm and size of firm on Intelectual capital Disclosure (ICD). Theanalysis used independent variable of ownership concentration,leverage, board independence, age of firm and size of firm. And thedependen variables is Intelectual capital Disclosure (ICD) index.Keywords: Intelectual capital Disclosure (ICD); ownershipconcentration; leverage; board of independence; age of firm; size offirm
TEORI KONTINGENSI, SISTEM PENGENDALIAN MANAJEMEN DAN KELUARAN PERUSAHAAN: HASIL YANG LALU DAN ARAH MASA DEPAN Istanti, Sri Layla Wahyu
potensio Vol 18, No 02 (2013): Volume 18 Nomor 2 Januari 2013
Publisher : potensio

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Contingency theory arose in response to a universal approach which states that the optimal control design was acceptable to all regulatory and company. System contingency form an unbroken circle of implications and affect each other. Contingency factor is determined by the manager's decision, and the factors - other factors determined in accordance with the external conditions. Organizations choose Diman market there is competition and strategy is done. One of the difficulties in studying Management Control Systems is the presence of ambiguity and contradictions in defining the control system. In addition, this type of control used by the corporate structure, corporate culture, and human resources, both include hiring, training, and personnel reduction policies. Keywords: contingency theory, control systems. 
PENGARUH KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM PADA PERUSAHAAN LQ 45 Istanti, Sri Layla Wahyu
potensio Vol 19, No 01 (2013): Volume 19 Nomor 1 Juli 2013
Publisher : potensio

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Abstract

This study examines the effect of dividend policy on stock prices on companies LQ 45 in 2004-2008. Selection of LQ 45 firms as stocks of companies included LQ 45 is a liquid stock and include top ranking of a number of outstanding shares in the Indonesian Stock Exchange. This study uses a simple regression analysis techniques. The results showed that the positive effect of dividend policy on stock prices, but the effect is very small. The conclusion of this study is the dividend policy is not the only factor affecting stock prices, but there are other factors that influence, namely macro and micro economic factors. Keywords: dividend policy, stock price
Co-Authors Atmojo, Agung Tri Choirudin, Moch Amin Chrisna Suhendi Falefi, Yoga Alen Fikri, Tazkiyatul Fikri, Tazkiyatul Hetty Muniroh Illiyah Illiyah Illiyah, Illiyah Lego Waspodo Luluk Muhimatul Ifada Maslichan Maslichan Mufidah, Sevinatu Munfarida, Himmatul Rohman Wakhid, Abdur Sari, Dian Anita Sari, Dwi Buana Tazkiyatul Fikri Wiryawan, Driya Yumna Bunga Ardiyanti