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All Journal Kinerja MODUS-Jurnal Ekonomi dan Bisnis BISMA (Bisnis dan Manajemen)
Anna Purwaningsih
Fakultas Ekonomi Universitas Atma Jaya Yogyakarta
Economics, Econometrics & Finance Social Sciences

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PEMILIHAN RASIO KEUANGAN TERBAIK UNTUK MEMPREDIKSI PERINGKAT OBLIGASI: STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ Anna Purwaningsih
KINERJA Vol. 12 No. 1 (2008): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v12i1.1392

Abstract

This research aims at (1) finding financial ratios which can be employed to predict earning; (2) finding whether the financial ratio employed to predict bond rating is the best financial ratio to predict bond rating. Purposive sampling is put into use in collecting samples. There are 95 manufacture firms listed in BEJ as samples. The data analyzed in this research are data of audited financial reporting the year 1999-2005 and bond rating on Apri ls the year 2000-2006. Analysis methods employed in this research are (1) backward regression, to find financial ratios which can be applied to predict bond rating, and (2) factor analysis, to find the best financial ratio to predict bond rating. The best financial ratio is reflected in the value of factor loading. There are two main findings in this research, namely (1) financial ratios which can be applied to predict bond rating are SFA (productivity ratio), CFOTL (solvability ratio), and LTLTA and NWTA (the two are leverage ratio) (2) the best financial ratio to predict CACL (liquidity ratio) bond rating with loading factor valued 0.940.Keywords: financial ratio, earning, bond rating
Pengaruh Penerapan Good Corporate Governance Terhadap Kinerja Perusahaan, dengan Komposisi Aset dan Ukuran Perusahaan sebagai Variabel Kontrol Nadya Maretha; Anna Purwaningsih
Modus Vol. 25 No. 2 (2013): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v25i2.560

Abstract

This research aims at revealing empirical proofs of Good Corporate Governance (GCG) implementation efect on frm performance. The samples are taken f rom frms listed in The Indonesian Institute for Corporate Governance (IICG) from 2007 - 2011 and Indonesian Stock Exchange 2006 – 2010. The numbers of the frms are 79. The independent variable is GCG measured with CGPI ranking score, meanwhile the dependent variable is the frms’performance proxied with ROE. The control variables are the composition of asset (asset) and frm’s size (size). Te hypothesis test employs multiple regression testing. The taken data are normally distributed and they fulfll classic assumption. The result shows that GCG positively infuence frms’ performance proxied with ROE. Despites, the two control variables, asset and size, statistically give positive infuence towards frms’performance.Keywords: asset, frms’ performance, firms’ size, good corporate governance (GCG), ROE
PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NONMANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Ferry Aditama; Anna Purwaningsih
Modus Vol. 26 No. 1 (2014): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v26i1.576

Abstract

This study aim to assess and obtain empirical evidence about the efect of tax planning on earnings management practices seteleh the change (decrease) in single tax rate in 2010 on the non-manufacturing companies listed on the Indonesia Stock Exchange. Effect of tax planning on earnings management is also associated with the phenomenon of change (decrease) in tax rates that began in the 2010 tax year. Tis study used a sample of 77 non-manufacturing companies listed in Indonesia Stock Exchange in 2009-2012. This research using descriptive statistics and simple linear regression for data analysis. The dependent variable in this study is earnings management, whereas the independent variable in this study is tax planning. Based on the results of data analysis, it appears that it was not tax planning manajamen positive efect on earnings in non-manufacturing companies listed on the Stock Exchange. However, the results of the descriptive analysis showed that 77 companies sampled in this study do tax planning in a way to avoid a decrease in profit.Keywords : earning management, earning threshold, tax planning, taxation.
PENGARUH BOOK TAX DIFFERENCES TERHADAP MANAJEMEN LABA Deni Purnama Sari; Anna Purwaningsih
Modus Vol. 26 No. 2 (2014): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v26i2.583

Abstract

This study aims to determine the efect of book tax diferences on earnings management. The analytical method used in this study is the logistic regression analysis. The population in this research is manufacturing companies listed on the Stock Exchange started the observation period up to the year 2009-2011. Tis study uses 140 companies with purposive sampling technique.The independent variable of this research is the book tax diferences which consist of positive large book tax diferences (LPBTD) proxied by the deferred tax expense and tax negative book large diferences (LNBTD) proxied by retained tax benefts. The dependent variable in this study is earnings management proxied by income distribution approach. Te analysis showed that LPBTD positive efect on earnings management and LNBTD positive efect on earnings management.Keywords: book tax diferences, earnings management, retained tax expense, retained tax benefts.
Faktor Kreativitas dalam Pengembangan Model Inkubator Bisnis di Era Digital Anna Pudianti; Anita Herawati; Anna Purwaningsih
BISMA (Bisnis dan Manajemen) Vol. 10 No. 2 (2018)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (465.965 KB) | DOI: 10.26740/bisma.v10n2.p145-155

Abstract

A business incubator is a program to encourage the emergence of students entrepreneurs in various universities, including Universitas Atma Jaya Yogyakarta. The model applied in generating new entrepreneurs through business incubators at Universitas Atma Jaya Yogyakarta is described in three (3) stages of pre-incubation, incubation, and post-incubation. In the third stage of the incubation process, post incubation, the students have been assessed their readiness before finally tenant plunge as an entrepreneur. In the previous study, the motivation or desire to become an entrepreneur is a major factor to support success in business. However, in the next stage to support business sustainability, especially in the digital era as it is today, the strong capital motivation is not enough. This study aims to examine more deeply the capabilities that must be built to support business sustainability, especially in the digital age with all the technological advances. The qualitative approach is used by using successful tenants as case studies of several types of business, in order to enrich the results of the research. Triangulation and member check processes are applied to generate the results of the research. The resulting model of this study is a refinement of the initial model by emphasizing the sustainability factor of business in the digital era that emphasizes the importance of creative ability and thinking ahead.
Co-Authors Anita Herawati Anna Pudianti Deni Purnama Sari Ferry Aditama Nadya Maretha