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All Journal EkoBis ( Ekonomi & Bisnis ) Nominal: Barometer Riset Akuntansi dan Manajemen MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Diponegoro Journal of Accounting AKSES: Jurnal Ekonomi dan Bisnis Jurnal Akuntansi Owner : Riset dan Jurnal Akuntansi International Journal of Supply Chain Management JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) ProBisnis : Jurnal Manajemen IIJSE
Warsito Kawedar
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CARBON EMISSION DISCLOSURE DAN REAKSI SAHAM Probosari, Desiana Catur; Kawedar, Warsito
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (259.205 KB)

Abstract

The purpose of this research is to investigate the effect of media exposure, industry types, company’s size, and environment performance on carbon emission disclosure and stock reaction. The sample is based on 33 manufacturing companies listed on The Indonesia Stock Exchange during period of 2013-2017. This reseach uses multiple regression analysis to test the research hypothesis. The result of this study show that industry types, company’s size, and evironment performance affect positive significantly on carbom emission disclosure. And industry types and carbon emission disclosure affect positive significantly on stock reaction.
ANALISIS KOMITMEN ORGANISASIONAL TERHADAP KEINGINAN BERPINDAH WARSITO KAWEDAR; IKA JUNIARTA LUBIS
Jurnal Ekonomi dan Bisnis 2009: EKOBIS (Vol.10 No.1 2009)
Publisher : Department of Management, Faculty of Economics, Universitas Islam Sutan Agung, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ekobis.10.1.272-283

Abstract

The research aims to test multiple dimensions from organizational commitment (affectiveand continuance commitment) in its relation to important organizational consequence, whichis job satisfaction and turnover intention. This research is consistent with Ketchand andStrawser (1998) and also Kadir (2003). These are difference in this research from formerresearch in term of sample used. Respondents are auditors at state auditor agency (BPKP)of Central Java and North Sulawesi. Hypothesis testing used Structural Equation Modeling(SEM). Analysis result of the affective commitment has positive effect on job satisfaction,continuance commitment has negative effect on job satisfaction, affective commitment hasnegative effect on turnover intentions, continuance commitment has negative effect on jobsatisfaction, and job satisfaction has negative influence to turnover intentions. This resultconsistent with research done by Ketchand and Strawser (1998) and Kadir (2003). Thisresearch gives contribution to research expanding depicting requirements to apply approachmultidimensional to research of commitment organizational. Multidimensional approach tocommitment organizational gives more accurate understanding about individual involvementin its organization.Keywords : Organizational Commitment, Job Satisfaction, And Turnover Intention
PENGARUH KARAKTERISTIK KOMITE AUDIT DAN AUDITOR EKSTERNAL TERHADAP KUALITAS LABA (STUDI BANK-BANK SHARIA DI ASIA TENGGARA) Warsito Kawedar; Fitrarena Widhi Rizkyana; Rr. Sri Handayani
Jurnal Akuntansi Vol 9 No 1 (2021): JURNAL AKUNTANSI VOL. 9 NO. 1 JUNI 2021
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v9i1.2387

Abstract

This study aimed to analyze the influence of audit committee characteristics (size, independence, expertise, the former audit partner, and gender diversity) on quality of earnings. External auditor roles as moderating variable. This research was conducted at Islamic banks in Southeast Asia in the period 2012-2017. There were 152 samples in this study obtained through purposive sampling technique. The analysis technique used to test hypotheses is the absolute difference value model. The results of this study found evidence that the size of the audit committee, the independence of the audit committee, and the former audit partner has a positive influence on earnings quality. The audit committee's expertise does not have an effect on earnings quality, and the audit committee's gender diversity has a negative influence on earnings quality. Meanwhile, the external auditor only moderates the relationship between gender diversity committee audit on the quality of earnings.
Good Governance, Sistem Pengendalian Internal, Dan Kinerja Keuangan Organisasi Sektor Publik Warsito Kawedar; Sodikin .; RR Sri Handayani; Agus Purwanto
Matrik : Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan Volume 13 Nomor 2 Tahun 2019
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (760.231 KB) | DOI: 10.24843/MATRIK:JMBK.2019.v13.i02.p09

Abstract

Kinerja keuangan organisasi pemerintah mempunyai peran penting dalam tata kehidupan bernegara karena kinerja keuangan yang menunjukkan kemakmuran masyarakat. Penelitian bertujuan menguji dan menganalisis pengaruh tata administrasi dan keefektifan sistem pengendalian intern (SPI) terhadap kinerja pelaksanaan anggaran belanja negara. Populasi penelitian adalah 169 satuan kerja pengelola keuangan yang menjadi mitra KPPN II. Kuesioner dikirim kepada 150 pengelola satuan kerja pengelola keuangan negara. Tingkat pengembalian kuesioner sebesar 46%. Pengujian hipotesis menggunakan perangkat lunak WarpPLS versi 4.0. Seluruh indikator penelitian bersifat reflektif dan telah memenuhi validitas konvergen, validitas diskriminan, dan reliabilitas. Hasil analisis menunjukkan lingkungan pengendalian, kegiatan pengendalian, informasi dan komunikasi, dan pemantauan pengendalian berpengaruh positif dan signifikan terhadap kinerja keuangan. Namun, administrative governance dan penilaian risiko tidak terbukti berpengaruh pada kinerja keuangan. Kata kunci: kinerja keuangan, tata kelola, dan SPI. ABSTRACT The financial performance of government organizations has an important role in the life of the state because this perfomance shows public welfare.. This study aims to analyze and examine the influence of administrative governance and the effectiveness of the internal control system on spending of state budget. The population of this research consist of 169 spending units which is working partners of KPPN Semarang II. Questionnaires were sent to 150 officers of the state finance management unit. Questionnaire response rate was 46%. Hypothesis testing used WarpPLS software version 4.0. All indicators of the research are reflective and have met the convergence and discriminant validity, and composite reliability. The results show the control environment, control activities, information and communication, and monitoring control have significantly positive effect on financial performance. However, administrative governance and risk assessment have not effect on financial performance. Keywords: financial performance, good governance, and internal control.
PENGARUH PENGUMUMAN BOND RATING VERSI PT PEFINDO TERHADAP ABNORMAL RETURN SAHAM PERUSAHAAN DI BURSA EFEK JAKARTA Warsito Kawedar; - Suwanti
AKSES: Jurnal Ekonomi dan Bisnis Vol 4, No 8 (2009)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.751 KB) | DOI: 10.31942/akses.v4i8.521

Abstract

Bond rating is one of information which needed by investors. This information shows capability bondholders in paying their liability and interest expense. This research will examine whether bond rating will effect abnormal return with windows event 5 days before and after published of bond rating. This research was conducted at Jakarta Stock Exchange (JSX) using 31 emitens as samples.  Data of bond rating use rating version PT Pefindo. Abnormal return was counted with market adjusted model. The hypothesis examined with T-Test. The result of hypothesis analysis shows significant. It shows that there is difference abnormal return before and after announcement of bond rating. Announcement of bond rating is god news. Keywords: abnormal return, bond rating, and market adjusted model.
Market Competition, Perceived Environmental Uncertainty, Supply Chain Management Systems, and Organizational Performance: Hotel Starred in Bali Province, Indonesia I Nyoman Sunarta; Abdul Rohman; Warsito Kawedar
International Journal of Supply Chain Management Vol 9, No 2 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (593.487 KB)

Abstract

Abstract-The purpose of this study is to examine the effect of market competition (MC) and perceived environmental uncertainty (PEU) on the use of supply chain management (SCM) information and the utilization of SCM information on organizational performance, based on contingency theory. Data were collected using a questionnaire sent directly to the main managers of three, four and five-star hotels in the Province of Bali, Indonesia. This study uses organizational level analysis units. The data obtained were 122 and analyzed using WarpPls 6.0. The results showed that MC and PEU had a positive and significant effect on the utilization of SCM information (broad scope, timeliness, aggregation, and integration). In addition, the use of SCM information, affects the performance of three, four and five-star hotels in Bali Province, Indonesia.
CORPORATE SOCIAL RESPONSIBILITY, UKURAN, DAN KINERJA KEUANGAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI Kawedar, Warsito; Shodiq, Mohammad Fahmi; Handayani, RR. Sri
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 6, No 2 (2023)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v6i2.5185

Abstract

The development of technology and information in the era of globalization has increased public awareness of the role of companies in the environment. Many companies have provided welfare for people's lives. However, the company's activities in running its business will also not be separated from the negative impact on the company's environment. The purpose of this study was determined the effect of corporate social responsibility (CSR) and firm size on earnings management and financial performance and viewed the effectiveness of earnings management as a mediating variable. The population in this study were all manufacturing companies listed on the IDX in 2015-2019, which were 129 companies. Sampling used a purposive sampling and judgment sampling approach, namely the sample had reported complete financial statements for three consecutive periods. Measurement of CSR disclosure refers to the Global Reporting Initiative (GRI) instrument, company size is measured by total assets, financial performance is measured by ROA, and earnings management is measured using the Jones model. Hypothesis testing analysis technique use multiple linear regression analysis. The results of this study indicate that CSR disclosure has a negative and insignificant effect on earnings management and financial performance. However, firm size has a positive and significant effect on earnings management and financial performance. Another finding is that earnings management is able to mediate the effect of firm size on performance.
ANALISIS MODUS OPERANDI KECURANGAN PADA LAPORAN KEUANGAN JIWASRAYA PERIODE 2011-2021 Naura, Refin Magiya; Kawedar, Warsito
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

Fraudulent practices in financial statements can have a big impact on the company, stakeholders, and public trust in the industry. Reliable reporting that is in accordance with real conditions is the basis for interested parties to make rational decisions. Due to the desire to maintain its position in a competitive market and public trust in its business, Jiwasraya's directors took steps that led Jiwasraya to default. Jiwasraya was able to report a rapid rate of revenue growth over several years that was matched by a sharp increase in debt. The modus operandi used by Jiwasraya's directors undermined public confidence in the insurance company and raised questions about the accounting practices of auditors and corporate governance norms in state-owned companies. The purpose of this research is to find out the modus operandi used by Jiwasraya management in the fraudulent practice of financial statement fraud. This research is a descriptive qualitative research with a case study approach with a sample of Jiwasraya's financial statements for 2011-2021 using horizontal analysis, vertical analysis, content analysis, and Altman Z-Score. The results of the study explain that the modus operandi used by Jiwasraya's management in committing fraud is to expand new business lines with offers of high returns, conduct investments without proper studies, present financial statements by utilising the momentum of window dressing, and report asset revaluations to engineer financial statements.
PENGARUH KERAGAMAN GENDER DEWAN KOMISARIS DAN CORPORATE GOVERNANCE TERHADAP PRAKTIK MANAJEMEN LABA Pasaribu, Maxielant Joshua Firdaus; Kawedar, Warsito
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the effect of Board of commissioners gender diversity and corporate governance on earnings management practices through the presence of female commissioners, female independent commissioners, the number of women on the board of commissioners, board size, and independent commissioners on earnings management in well-known public companies in Indonesia. This study uses companies listed on the Indonesia Stock Exchange (IDX) that provide regular and complete financial reports and annual reports from the LQ45 index in 2017-2021, and provide data by the research variables. Hypothesis testing was carried out using multiple linear regression to test the effect of each independent variable on the dependent variable. The results showed that gender diversity through the number of women on the board of commissioners has a significant negative effect on earnings management. Meanwhile, the presence of female commissioners, female independent commissioners, the board size, and independent commissioners on earnings management is not significant.
ANALISIS PENGELOLAAN KEUANGAN DESA DI NAGARI PADANG MAGEK KECAMATAN RAMBATAN KABUPATEN TANAH DATAR SAAT PANDEMI COVID-19 Rahmadani, Erisa; Kawedar, Warsito
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

The Covid-19 pandemic has impacted all parties in all sectors of health, social and economy. Not only the impact on society and the business world, the government is also affected. The government as the center of the agency that serves the community is required to be able to cope with the Covid-19 pandemic and protect the people affected by the Covid-19 pandemic. Considering that the Covid-19 pandemic came in mid-March, it was necessary to focus on village funds that had been planned at the beginning of the year for handling the Covid-19 pandemic. The purpose of this study was to find out how the process of managing village finances in Nagari Padang Magek, Rambatan District, Tanah Datar Regency in the Covid-19 Pandemic era.The research method used in this study is a qualitative descriptive research method. With the technique of data collection is done by interview and documentation. The subjects in this study were village officials as actors in the financial management process and the community as parties who felt the benefits of village funds. Determination of this subject is done by purposive sampling method.The results showed that the 2020 budget financial management process in Nagari Padang Magek underwent changes due to the impact of the Covid-19 pandemic. This can be seen from the existence of several work program plans that had to be changed due to changes in regulations from the central government which caused village funds to be focused on handling the Covid-19 pandemic. However, the implementation process has been carried out optimally by complying with the applicable rules.
Co-Authors - Suwanti Agus Purwanto Aunur Rohman, Fauzan Bintoro, Vareza Andru Handayani, Rr. Sri I Nyoman Sunarta IKA JUNIARTA LUBIS Irmawati Mahardika, Ratu Persada Pahlevi Pasca Maria Cita Verene Gunadi Mohammad Fahmi Shodiq, Mohammad Fahmi Naura, Refin Magiya Pasaribu, Maxielant Joshua Firdaus Prasetya, Lutfu Ferdinan Probosari, Desiana Catur Rahmadani, Erisa Rizkyana, Fitrarena Widhi RR Sri Handayani Rr. Sri Handayani SATRIYAS ILYAS Simarmata, Jhon Kenedy Sodikin . Warji Permana