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All Journal Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia Jurnal Maneksi (Management Ekonomi Dan Akuntansi) The Indonesian Journal of Accounting Research Jurnal Kajian Akuntansi dan Auditing Jurnal Manajemen dan Inovasi (MANOVA) Media Riset Akuntansi Auditing & Informasi e-Jurnal Apresiasi Ekonomi
Dwi Fitri Puspa
Universitas Bung Hatta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH KEPEMILIKAN INSTITUSIONAL, SUSTAINABILITY REPORT DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN Mutyyara Ermanda; Dwi Fitri Puspa
Jurnal Kajian Akuntansi dan Auditing Vol. 17 No. 2 (2022): Oktober 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.068 KB) | DOI: 10.37301/jkaa.v17i2.89

Abstract

The purpose of this study is to empirically examine the effect of institutional ownership, sustainability report and intellectual capital on firm value. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sample selection was based on the purposive sampling method and finally 105 companies that met the criteria and the number of observations were 525 observations. The analytical technique used in this research is Multiple Linear Regression with Eviews application tools. The results show that institutional ownership has a negative and significant effect, intellectual capital has a significant effect on firm value and the sustainability report has no effect on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. This research provides empirical evidence that intellectual capital is information used as a reference by investors in assessing companies. The wider disclosure of intellectual capital is able to increase investor confidence so that stock prices increase.
RELEVANSI NILAI INFORMASI AKUNTANSI, INTELLECTUAL CAPITAL, CORPORATE GOVERNANCE, PERSISTENSI LABA DAN ASIMETRI INFORMASI Claudya Hutauruk; Dwi Fitri Puspa
Jurnal Kajian Akuntansi dan Auditing Vol. 18 No. 1 (2023): April 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.49 KB) | DOI: 10.37301/jkaa.v18i1.106

Abstract

Value relevance of accounting information is the ability of accounting information to explain or describe company values ​​that will assist information users in understanding and making financial decisions. This study aims to empirically examine the effect of intellectual capital, corporate governance (as measured by managerial ownership, institutional ownership, independent commissioners and audit committees), earnings persistence and information asymmetry on value relevance (as measured by stock prices) in basic materials companies listed on the Indonesia Stock Exchange in 2017 – 2021. Using the purposive sampling method, a sample of 36 companies was obtained. The type of data used in this research is secondary data obtained from www.idx.co.id. Hypothesis testing was carried out using multiple linear regression analysis using eviews 12 software. The results showed that book value per share, earnings per share, intellectual capital, and managerial ownership had a negative and significant effect on stock prices. Institutional ownership has a positive and significant effect on stock prices. Independent board of commissioners, audit committee, earnings persistence and information asymmetry have no effect on stock prices.
PENGARUH BUSYNESS, UKURAN DEWAN KOMISARIS, DAN KEAHLIAN KEUANGAN KOMITE AUDIT TERHADAP BIAYA AUDIT Zaitul; Ayu Yulia Sari; Dwi Fitri Puspa; Novia Rahmawati; Desi ilona
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (585.853 KB) | DOI: 10.31959/jm.v11i2.1173

Abstract

The audit fee is a measurement of audit quality, influencing the accounting quality. Previous research has been done largely using the Anglo-Saxon corporate governance system and fails to pay attention to the unique continental European corporate governance system, such as Indonesia. In addition, the busyness supervisory board has not yet been tested in this kind of economic environment.  This study investigates the relationship between supervisory board busyness and audit fee. In addition, this study also analyzed the effect of the supervisory board size and audit committee with financial Expertise on the audit fee. The agency and resource-dependent theory are applied to understand this relationship theoretically. Banks listed in Indonesia Stock Exchange are used in this study. Multivariate regression analysis is applied by considering the classical assumption first. The findings show no effect of the supervisory board's busyness on audit fees. However, the other two independent variables significantly affect audit fees. Supervisory board size has a positive impact on audit fees. Hence, the audit committee with financial Expertise is negatively related to the audit fee. This finding has theoretical implications for agency theory and resources-dependent theory. Practically, this result can be used by stakeholders to formulate the board composition in terms of busyness and size as well as the financial Expertise of the audit committee. Keywords: supervisory board busyness, supervisory board size, audit committee financial expertise, audit fee  
PENGARUH CHANGE APPROPRIATENESS DAN SELF-EFFICACY TERHADAP LEVEL OF INDIVIDUAL CHANGE DAN KINERJA PEGAWAI DENGAN AFFECTIVE COMMITMENT TO CHANGE SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA DINAS PENGELOLAAN KEUANGAN DAERAH PROV. SUMBAR) Auliyawati Azwar; Dwi Fitri Puspa
Jurnal Apresiasi Ekonomi Vol 1, No 3 (2013)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (570.26 KB) | DOI: 10.31846/jae.v1i3.102

Abstract

Pengaruh Emotional Exhaustion Sebagai Mediasi Antara Abusive Supervision dan Cyberloafing: Perantara Organizatonal Commitment Sebagai Moderasi Anggia Syilfen Vania; zaitul zaitul; Dwi Fitri Puspa
Jurnal Manajemen dan Inovasi (MANOVA) Vol. 6 No. 2 (2023): Juli
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sunan Ampel Surabaya

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

Abstract

Riset ini bertujuan membukikan secara empiris pengaruh emotional exhaustion sebagai mediasi antara abusive supervision dengan cyberloafing melalui organizational commitment sebagai variabel moderasi. Penelitian ini dilaksanakan pada pegawai Kantor Dinas Pekerjaan Umum Kota Pariaman. Proses pengumpulan data dilakukan dengan menyebarkan kuesioner baik secara langsung atau pun melalui bantuan google form. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis jalur (path analysis). Sesuai dengan hasil pengujian secara statistik ditemukan abusive supervision tidak berpengaruh signifikan terhadap cyberloafing pada karyawan kantor Dinas Pekerjaan Umum Kota Pariaman. Kelelahan emosional dan komitmen organisasional berpengaruh positif terhadap cyberloafing pada karyawan Kantor Dinas Pekerjaan Umum Kota Pariaman. Pada pengujian dapat dibuktikan kelelahan emosional mampu memediasi hubungan antara abusive supervision dengan cyberloafing pada karyawan Kantor Dinas Pekerjaan Umum Kota Pariaman, selain itu juga ditemukan Kelelahan emosional tidak memoderasi hubungan antara komitmen orgnisasional dengan cyberloafing pada karyawan Kantor Dinas Pekerjaan Umum Kota Pariaman
PENGARUH KEPEMILIKAN INSTITUSIONAL, DEWAN KOMISARIS, INTENSITAS PERSEDIAAN, DAN LEVERAGE TERHADAP MANAJEMEN PAJAK Lia Lia puspita sari; Dwi Fitri Puspa
Jurnal Kajian Akuntansi dan Auditing Vol. 19 No. 2 (2023): Oktober 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v19i2.121

Abstract

The purpose of this research is to empirically examine the effect of institutional ownership, board of commissioners, inventory intensity, and leverage on tax management. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2022. The sample selection was based on the purposive sampling method and in the end it was obtained 128 companies that met the criteria and the number of observations was 640 observations. The analysis technique used in this study is Multiple Linear Regression with the Eviews. The results show that institutional ownership, inventory intensity and leverage have a positive and significant effect on tax management, while the board of commissioners has no effect on tax management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022.
Co-Authors Anggia Syilfen Vania Arie Frinola Minovia Auliyawati Azwar Ayu Yulia Sari Bambang Riyanto Claudya Hutauruk Ietje Nazaruddin Ilona, Desi Kiki Afialim Fitri Lia Lia puspita sari Mutyyara Ermanda Novia Rahmawati Resti Yulistia Muslim Riky Agung Prasetyo Siti Rahmi Yeasy Darmayanti Zaitul Zaitul