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All Journal Jurnal Akuntansi Indonesia JURNAL AKUNTANSI DAN AUDITING Jurnal Dinamika Akuntansi PRESTASI Magisma: Jurnal Ilmiah Ekonomi dan Bisnis EconBank : Journal Economics and Banking
Metta Kusumaningtyas
STIE BANK BPD JATENG
Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH INDEPENDENSI KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA Kusumaningtyas, Metta
PRESTASI Vol 9, No 01 (2012): Juni PRESTASI
Publisher : PRESTASI

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Abstract

The objective of this study is to analyze the influence of audit committee independence and institutional ownership on earnings management. Institutional ownership is measured by the number of proportion of shares held by institutional shareholders divided by the number of shares issued. Earnings management in this study were measured by using the value of discretionary accrual. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2008-2009. Based on purposive sampling method, the number of samples in this study of 70 samples. Testing the hypothesis using multiple regression analysis. The results of hypothesis testing indicate that audit committee independence, had a significant negative effect on earnings management. Instead institutional ownership had not influence on earnings management.Keywords      :   earnings management, audit committee, insitutional ownership.
PENGARUH UKURAN KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA Kusumaningtyas, Metta
PRESTASI Vol 13, No 1 (2014)
Publisher : PRESTASI

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Abstract

ABSTRACT The objective of this study is to analyze the influence of audit committee size and institutional ownership on earnings management. Institutional ownership is measured by the number of proportion of shares held by institutional shareholders divided by the number of shares issued. Earnings management in this study were measured by using the value of discretionary accrual. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2008-2009. Based on purposive sampling method, the number of samples in this study of 65 samples. Testing the hypothesis using multiple regression analysis. The results of hypothesis testing indicate that audit committee size, had a significant negative effect on earnings management. Instead institutional ownership had not influence on earnings management.  Keywords : earnings management, audit committee, insitutional ownership.
POTENSI PENGEMBANGAN KELOMPOK USAHA BERSAMA LAA TAHZAN DAN KELOMPOK USAHA BERSAMA REJEKI DI DESA MUDAL, KECAMATAN TEMANGGUNG, KABUPATEN TEMANGGUNG Hamdani, Muliawan; Yusuf, Muhammad; Kusumaningtyas, Metta
PRESTASI Vol 12, No 2 (2013): PRESTASI
Publisher : PRESTASI

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Abstract

ABSTRACT  Mudal village is one of the villages that are within the scope of the District of Temanggung. Based on the last record, there are 54 small industries and 102 micro-scale industries (home industry). Some of the problems as described above are also faced by small industry players and households in the village Mudal, District Temanggung. The residents of this village who decided to pursue efforts to realize that such activity is a way to empower themselves and improve living standards. However, several challenges still must be faced that makes their efforts generally have not been able to realize a significant increase in the standard of living of the financial side. For this reason, various efforts that might be taken to overcome or at least minimize the impact of some of the constraints listed above should be performed. Given the fact that in general they have a weakness in terms of capital, labor, production and marketing capabilities, some villagers Mudal who runs the household scale business then decided to join in some business groups. Two business groups which are Laa Tahzan and Rejeki.  Keywords : small and medium scale enterprises, business networking, the potential for development
PENGARUH KOMPETENSI DAN AKTIVITAS KOMITE AUDIT TERHADAP MANAJEMEN LABA Kusumaningtyas, Metta
PRESTASI Vol 11, No 1 A (2013): PRESTASI
Publisher : PRESTASI

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Abstract

Abstract   The objective of this study is to analyze the influence of the competence and activities of the audit committee on earnings management. Earnings management in this study were measured by using the value of discretionary accrual. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2008-2009. Based on purposive sampling method, the number of samples in this study of 65 samples. Testing the hypothesis using multiple regression analysis. The results of hypothesis testing indicate that audit committee competence, and audit committee activity had a significant negative effect on earnings management.  Keywords : earnings management, audit committee, insitutional ownership.
THE INFLUENCE OF AUDIT COMMITTEE AND OWNERSHIP STRUCTURE ON EARNINGS MANAGEMENT Kusumaningtyas, Metta; Farida, Dessy Noor
Jurnal Dinamika Akuntansi Vol 8, No 1 (2016): March 2016
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i1.9114

Abstract

The objective of this study is to analyze the influence of audit committee characteristics and ownership structure on earnings management. The characteristics which are used to measure the effectiveness of the audit committee are audit committee independence, audit committee competency, audit committee activity and audit committee size. Ownership structures are characteristics of public ownership, institutional ownership, and managerial ownership. Earnings management in this study were measured by using the value of discretionary accrual. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2007-2012. Based on purposive sampling method, the number of samples in this study was 66 samples. Testing the hypothesis used multiple regression analysis. The results indicate that audit committee independent, audit committee size and institutional ownership had a significant negative effect on earnings management. Instead the others variables such as audit committee competency, audit committee activity, public ownership and managerial ownership did not influenced on earnings management.
The Influence of Audit Committee and Ownership Structure on Earnings Management Kusumaningtyas, Metta; Farida, Dessy Noor
Jurnal Dinamika Akuntansi Vol 8, No 1 (2016): March 2016
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i1.9114

Abstract

The objective of this study is to analyze the influence of audit committee characteristics and ownership structure on earnings management. The characteristics which are used to measure the effectiveness of the audit committee are audit committee independence, audit committee competency, audit committee activity and audit committee size. Ownership structures are characteristics of public ownership, institutional ownership, and managerial ownership. Earnings management in this study were measured by using the value of discretionary accrual. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2007-2012. Based on purposive sampling method, the number of samples in this study was 66 samples. Testing the hypothesis used multiple regression analysis. The results indicate that audit committee independent, audit committee size and institutional ownership had a significant negative effect on earnings management. Instead the others variables such as audit committee competency, audit committee activity, public ownership and managerial ownership did not influenced on earnings management.
DETERMINAN NILAI PERUSAHAAN PROPERTI DAN REAL ESTATE DI BURSA EFEK INDONESIA Nurhasanah, Devy Ai; Metta Kusumaningtyas, Metta
ECONBANK: Journal of Economics and Banking Vol 2 No 1 (2020): Edisi April
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jawa Tengah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v2i1.79

Abstract

This study aims to examine the effect of profitability, leverage, company size, and dividend policy on firm value. This research was conducted on property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017. The data used in this study are secondary data obtained from annual financial statements. The research method was carried out using multiple linear regression and sample selection using a purposive sampling method. Samples obtained as many as 114 companies in the period 2013-2017. The results showed that profitability and dividend policy had a positive effect on firm value. Likewise, leverage has a negative effect on firm value. Sometimes the size of the company does not affect the value of the company.
CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE DAN REAL ERNINGS MANAGEMENT Adi, Yohana Epifani Kartika; Kusumaningtyas, Metta
JURNAL AKUNTANSI DAN AUDITING Volume 17, Nomor 1, Tahun 2020
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.17.1.26-55

Abstract

Investors always use various information to get maximum profit in investing activities. This study aims to examine the effect of corporate governance, firm size and leverage on real earnings management. Corporate governance is proxied by institutional ownership, the proportion of the independent board of commissioners, and the number of audit committee meetings. The sample of this research is 90 consumer goods industry companies listed on the Indonesia Stock Exchange, which were selected using a purposive sampling method during the 2014-2018 research period. The analysis technique used is multiple linear regression. The results of the study conclude that institutional ownership, the proportion of the independent board of commissioners and the number of audit committee meetings have no effect on real earnings management. However, firm size and leverage have a positive effect on real earnings management.
PENGARUH MODAL INTELEKTUAL DAN PERTUMBUHAN MODAL INTELEKTUAL TERHADAP NILAI PASAR DAN KINERJA KEUANGAN PERUSAHAAN Indra Setyawan; Yohana Kus Suparwati; Metta Kusumaningtyas
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 5 No 2 (2017): Magisma
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (503.371 KB) | DOI: 10.35829/magisma.v5i2.22

Abstract

Modal intelektual merupakan kekayaan perusahaan berupa aset tidak berwujud yang dapat digunakan sebagai penciptaan nilai perusahaan. Di Indonesia, pengungkapan dan pelaporan modal intelektual masih terbatas sehingga secara tidak langsung dapat menyesatkan pengguna laporan keuangan terkait dengan penilaian kinerja keuangan perusahaan. Tujuan penelitian ini adalah untuk menguji pengaruh modal intelektual dan pertumbuhan modal intelektual terhadap nilai pasar dan kinerja keuangan perusahaan. Sampel dalam penelitian ini adalah 69 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2007-2011. Penelitian ini menggunakan metode Partial Least Square (PLS) untuk analisis data. Hasil penelitian ini menunjukkan bahwa modal intelektual tidak berpengaruh terhadap nilai pasar, modal intelektual tidak berpengaruh terhadap kinerja keuangan, modal intelektual berpengaruh positif terhadap kinerja keuangan masa depan, dan tingkat pertumbuhan modal intelektual berpengaruh positif terhadap kinerja keuangan perusahaan masa depan.
PENGARUH PROFITABILITAS, DIVIDEN, LEVERAGE, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Arif Irfandani; Metta Kusumaningtyas; Yohana Kus Suparwati
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 5 No 2 (2017): Magisma
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.192 KB) | DOI: 10.35829/magisma.v5i2.23

Abstract

Firm value are certain conditions that have been achieved by a company as a description of public confidence in the company after going through a process of activities for several years, namely since the company was founded until now. This study aims to examine and analyze the effect of profitability, dividends, leverage, and corporate social responsibility to corporate value empirical study on companies listed in the Indonesia Stock Exchange. The sampling technique in this research is using purposive sampling method. The analytical method used is multiple linear regression. The analysis showed that the positive effect on the profitability of the variable value of the company, dividends positive effect on the value of the company, while leverage has no effect on the value of the company and corporate social responsibility variable does not affect the value of the company. Adjusted R2 value of this research model is 49.3%.
Co-Authors Adi, Yohana Epifani Kartika Arif Irfandani Dessy Noor Farida Dessy Noor Farida Devy Ai Nurhasanah Febty Nurhikmah Indra Setyawan Muhammad Yusuf Muliawan Hamdani, Muliawan Nurhasanah, Devy Ai Nurhikmah, Febty Nurhikmah, Febty Winarsih Winarsih Winarsih Winarsih Yohana Kus Suparwati