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

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Journal : PRESTASI

 1 
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 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  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.
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