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All Journal JURNAL AKUNTANSI DAN AUDITING Journal of Economics, Business, & Accountancy Ventura Akuntansi Krida Wacana Journal of Indonesian Economy and Business WIDYAKALA JOURNAL AKRUAL: Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) EKUITAS (Jurnal Ekonomi dan Keuangan) AKURASI: Jurnal Riset Akuntansi dan Keuangan International Journal of Financial, Accounting, and Management Jurnal Ilmiah Edunomika (JIE) The Indonesian Journal of Accounting Research Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Social and Management Studies (IJOSMAS) Apssai Accounting Review (ApAR) JRABA Jurnal Ekonomi Trisakti International Journal of Applied Business and International Management Jurnal Magister Akuntansi Trisakti Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti Ekonomi Digital Jurnal Indonesia Sosial Sains Dirkantara Indonesia IIJSE EBID:Ekonomi Bisnis Digital Jurnal Akuntansi Akurasi

Sekar Mayangsari

Fakultas Ekonomi Dan Bisnis Universitas Trisakti

Author-ID : 318539

Religion Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences Other

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The Moderating Effect of Benevolence on the influence of Corporate Governance on Audit Quality Sailendra Sailendra; Etty Murwaningsari; Sekar Mayangsari; Murtanto Murtanto
International Journal of Applied Business and International Management Vol 5, No 1 (2020): April 2020
Publisher : AIBPM Publisher

In this study, we aim to examine the influence of corporate governance on the audit quality of financial report moderated by benevolence. The research data consisted of 320 observations from 80 public listed companies in the manufacturing industry from 2013-2016. The research model has been tested using a data pool, with statistics on Structural Equalization Modeling - Partial Least Square (SEM-PLS). The results of the study get empirical evidence that corporate governance has a positive effect on audit quality. While benevolence as an independent variable has a negative impact on audit quality, however, benevolence as a moderating variable strengthens the influence of corporate governance on audit quality. Likewise, SIZE as control variables have a positive effect on audit quality, but ROA no impact on audit quality and LEV have a negative impact on audit quality. The result of this study have implications for investors, company management and regulators, that good corporate governance is inseparable from the benevolence of management in managing the company as a way to improve audit quality, is something essential and needs attention from all parties.

FAKTOR – FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Apit Susanti; Sekar Mayangsari
Jurnal Magister Akuntansi Trisakti Vol. 1 No. 1 (2014): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this research is to examine the effect of insider ownership, institutional ownership, dividend policy, asset structure, profitability, firm growth, and business risk to debt policy. This research is developed based on the previous research carried out by Murni and Andriana (2007). Data were taken from all companies are listed at Indonesian Stock Exchange for three years (2009-2011) except financial, insurance, and other financial industries. Sample selection were based on purposive sampling. Only 45 companies meet the criteria and taken as sample. For this study SPSS 11.5 program is used to find out the effect from all independent variable above to dependent variable. The statistical used in this research was multiple regression. The research showed that institutional ownership, asset structure, profitability, and firm growth had effect to debt policy but insider ownership, dividend policy, and business risk had no effect to debt policy.

PENGARUH INTEGRITAS, OBJEKTIVITAS, DAN KOMPETENSI AUDITOR INTERNAL TERHADAP EFEKTIVITAS AUDIT INTERNAL DENGAN GAYA KEPEMIMPINAN DEMOKRASI SEBAGAI VARIABEL MODERASI PADA INSPEKTORAT JENDERAL KEMENTERIAN DALAM NEGERI Prihartono Prihartono; Theresia Theresia; Sekar Mayangsari
Jurnal Magister Akuntansi Trisakti Vol. 5 No. 1 (2018): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study aims to examine the effects of integrity, objectivity, and competence of internal auditor to the effectiveness of internal audit with the democratic leadership style as the moderating variable. This study uses primary data and obtained using a questionnaire instrument. The sample used in the study were 93 respondents who were the auditors of Inspectorate General Ministry of Internal Affairs. Statistical and analysis process using the moderated regression analysis to test whether the independent variables have a positive influence on the dependent variable and strengthen by the moderating variable. This study finds that integrity does not affect the effectiveness of the internal audit, while the democratic leadership style, objectivity, and competence have a positive impact on the effectiveness of the internal audit. The democracy leadership style is not proven to strengthen the integrity, objectivity, and competence effect toward the effectiveness of the internal audit.

PENGARUH RASIO KEUANGAN, AKSI KORPORASI DAN FAKTOR FUNDAMENTAL EKONOMI MAKRO TERHADAP HARGA SAHAM Indra Saputra; Veny Veny; Sekar Mayangsari
Jurnal Magister Akuntansi Trisakti Vol. 5 No. 1 (2018): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study aimed to examine the effect of return on assets, debt to equity ratio, earning per share, price earnings ratio, dividend per share, interest rate, and exchange rate to stock price. The population of this research is publicly traded manufacturing companies listed in Indonesia Stock Exchange in the period from 2013- 2016. Samples were selected by purposive sampling method to acquired 90 companies. This study uses white regression using SPSS. The results showed that the return on assets, debt to equity ratio, dividend per share, interest rate, and exchanges rate have no effect on stock price; while earning per share, price earnings ratio, and dividend per share have a significant positive effect on stock price.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PENDANAAN PERUSAHAAN: PENGUJIAN PECKING ORDER HYPHOTESIS Sekar Mayangsari
Media Riset Akuntansi, Auditing & Informasi Vol. 1 No. 3 (2001): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

ArtIkel ini bertujuan untuk menguji pecking order theory, yaitu teori keuangan yang menyatakanbahwa perusahaan lebih cendening memilih pendanaan yang bemsal dari internal dibandingkan ekstemal. Dengan demikian urutan pendanaan tersebut dmulai dari laba ditahan, utang dan yang terakhir penerbitan ekuitas.Tujuan lain adalah untuk mengidentifikasi pengaruh struktur asset, tingkat pedumbuhan, besaran pennahaan, profitabilitas, operating leverage, deviden pay-out ratio dan perubahan modal kola terhadap sumber pendanaan pennahaan manufaktur d Indonesia. Selain itu peneliti ini juga mengkaji kembali variabel-variabel yang clgunakan Thies, Klock serta Myers untuk melihat konsistensi dengan kondisi it Indonesia.Penelitian ini menggunakan perioda 1 tahun yaitu tahun 1996. Sampel perusahaan yang digunakan ada4ah perusahaan manufaktur. Sumber data yang digunakan diambil dal Capital Market Directory dan PACAP DATABASE MM-UGM.Hasil penelitian ini menunjukkan bahwa variabel-valabel yang secara statistis signifikan mempengaruhi kebijakan pendanaan ekternal adalah besaran perusahaan, profabilitas, struktur asset dan perubahan modal kerja. Hasil lain bahwa aktivitas-aktivitas yang seharusnya didanai dengan utang jangka panjang justru didanai dengan utang jangka pendek demikian pula sebaliknya. Kondisi ini sesuai dengan dugaan awal bahwa kebijakan pendanaan perusahaan-perusahaan di Indonesia lidakterencana dengan balk yang tercermin dengan banyaknya perusahaan yang collapse di saat krisis moneter yang mulai melanda Indonesia tahun 1997.

PERUBAHAN LINGKUNGAN DAN STRATEGI PROFESI AKUNTAN PUBLIK DALAM MENGHADAPI SCRIPLESS TRADING PASAR MODAL DALAM KAITANNYA PENCIPTAAN GOOD GOVERNANCE Aida Ainul Mardiyah; Sekar Mayangsari
Media Riset Akuntansi, Auditing & Informasi Vol. 2 No. 1 (2002): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Mikel id membahas tentang perubahan transaksi yang terjaal pada bursa efek yang dkaitkan dengan good corporate governance. Prinsip good corporate governance mulai merebak sejak teijadinya krisis pada pertengahan 1997. Beberapa peraturan juga telah dikeluarkan oleh pemegang otoritas pasar modal berkenaan dengan prinsip id.Disisi lain sistem perdagangan bursa juga mulai bergeser dengan mulai diperkenankannya perdagangan tanpa menggunakan warkat, yang kemudian dikenal dengan istilah scripless trading. Sistem id diharapkan dapat meningkatkan kinerja bursa serta merupakan bentuk kompromi terhadap perkembangan tehnologi yang dapat mengurangi kendala-kendala waktu dan ruang.Akhimya, artikel ini menunjukkan bahwa perkembangan fenomena yang ada id hendaknya ditangkap dengan baik oleh profesi akuntan publik yang berfungsi sebagai pihak ekstemal yang independen dan menyandang kepercayaan dari masyarakat. Pada akhimya akuntan harus selalu meningkatkan kemampuannya agar profesi id selalu mendapatkan kepercayaan dari masyarakat sebagai profesi yang kredibel, bukan sebaliknya.Kata Kunci : Good Corporate Governance, Scripless Trading, Akuntan publik.

KOS TRANSAKSI DAN KULTUR ORGANISASI: PERSPEKTIF PERTUKARAN PADA KANTOR AKUNTAN PUBLIK Sekar Mayangsari
Media Riset Akuntansi, Auditing & Informasi Vol. 2 No. 1 (2002): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Artikel ini membahas kultur yang ada d kantorakuntan yang dianalisa dengan menggunakan perspektif kos transaksi. Tujuan analisa ini untuk memberikan tambahan wawasan berkenaan dengan minimalisasi kos transaksi yang dikaitkan dengan kultur, Perspektif pertukaran ini digunakan karena semua yang dilakukan dalam suatu organisasi tidak terlepas dari pertukaran antara kos dan benefit.Pentahasan dlakukan dengan memperhatikan multikulturyang ada ci kantor akuntan, yang dibedakan atas kulturbirokratis dan inovatif. Pada bagian akhir diberikan juga solusi yang bisa dilakukan dtinjau dari analisa kos transaksi dengan menvetatikan budaya yang melekat pada masing-masing unit kerja yang ada d kantor akuntanKata Kunci : Kos fransaksi, kultur, kantor akuntan publik

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNING RESPONSE COEFFICIENT ( Studi Pada Perusahaan-Perusahaan Sektor Jasa di BEI) Aam Aminah; Sekar Mayangsari
Media Riset Akuntansi, Auditing & Informasi Vol. 11 No. 1 (2011): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

In their investment decision making process, investors need companies information to make any decision regarding their investment. Mostly, they only have the financial information. The using of the non financial information regarding social aspect which is popularly known as Corporate Social Responsibility (CSR) also can be used as additional information for the investment decision making.The purpose of the study is to examine the effect of the information of Corporate Social Responsibility disclosed in the companies' annual reports on the Earning Response Coefficient (ERC). Analytical tool for the study is regression analysis OLS cross sectional with Ridge Regression model. The sample of the study consist of 38 annual reports 2008 and 2009 of the companies in telecomunications, banking and financial services and transportation business listed at the Jakarta Stock Exchange (BEI). The result of the study by using ridge regression show that there is no effect between CSR disclosures on ERC eventhough the study has already using BETA, PBV and Leverage variables. CSR disclosures didn't have any effect on ERC. Investors still have no confidence on any social information provided annualy by the companies for their investment decision making. Also CSR disclosures in services business still be assumed as less important compared to the disclosures in mining or manufactured business.Based on the result of the study, for the further study we suggest as follows: (1) the addition of sectors besides services business, adding more samples, and the extension of exposure period (2) Adding additional variables that can influence the ERC (3) Giving more weight on the disclosure detail level and its measurement must be follow any international development on CSR (such as Global Reporting Initiatives) that should be suited with Indonesian' condition.

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNING RESPONSE COEFFICIENT (STUDI PADA PERUSAHAAN-PERUSAHAAN SEKTOR JASA DI BEI) Sekar Mayangsari, Aam Aminah
Media Riset Akuntansi, Auditing & Informasi Vol. 13 No. 1 (2013): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

In their investment decision making process, investors need companies information to make any decision regarding their investment. Mostly, they only have the financial information. The using of the non financial information regarding social aspect which is popularly known as Corporate Social Responsibility (CSR) also can be used as additional information for the investment decision making.The purpose of the study is to examine the effect of the information of Corporate Social Responsibility disclosed in the companies' annual reports on the Earning Response Coefficient (ERC). Analytical tool for the study is regression analysis OLS cross sectional with Ridge Regression model. The sample of the study consist of 38 annual reports 2008 and 2009 of the companies in telecomunication, banking and financial services and transportation business listed at the Jakarta Stock Exchange (BEI).The result of the study by using ridge regression showed that there is no effect between CSR disclosures on ERC eventhough the study has already using BETA, PBV and Leverage variables. CSR disclosures didn't have any effect on ERC. Investors still have no confidence on any social information provided annualy by the companies for their investment decision making. Also CSR disclosures in services business still be assumed as less important compared to the disclosures in mining or manufactures business.Based on the result of the study, for the further study we suggest as follows: (1) the addition of sectors besides services business, adding more samples, and the extension of exposure period. (2) Adding additional variables that can influence the ERC. (3) Giving more weight on the disclosure detail level and its measurement must be follow any international development on CSR (such as Global Reporting Initiatives) that should be suited with Indonesia' condition.

PENGARUH PERBEDAAN LABA AKUNTANSI DAN LABA PAJAK TERHADAP MANAJEMEN LABA DAN PERSISTENSI LABA Achmad Fajri, Sekar Mayangsari
Media Riset Akuntansi, Auditing & Informasi Vol. 12 No. 1 (2012): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study was conducted to examine the effect of book tax-differences in indicating the earnings persistence by first testing whether the listed companies manage their earnings to avoid losses. The number of samples used in this study is 79 firms to examine earnings management, and 26 firms to examine earnings persistance.The results show that samples manage their earnings to avoid losses. In addition, it is evident that the deferred tax expense and accruals jointly influence positively on the probability the company do earnings management. Partially large book-tax differences, operating cash flow, earnings and profit effect significantly on earnings persistence. The results also show that companies with large positive-book tax differences are shown to have lower earnings persistence than firms with small book tax differences. Moreover, companies with large positive book-tax differences show that the persistence od accruals for future earnings is lower than small firms with positive book-tax differences.

Co-Authors - Wilopo Aam Aminah Aam Aminah Achmad Fajri, Achmad Agustine Dwianika Ahmad Solahuddin Brillianto AIDA AINUL MARDIYAH Alfansuri, Lith Ali Sandy Mulya Andre Andika Simanungkalit Apit Susanti Arimbi Ika Setyaningrum Arimbi Arimbi Ika Setyaningrum Arimbi Augustine, Yvonne Ayu Aulia Oktaviani Azizah, Farah Nur Bahrum, Susatyo Bambang Sudibyo Banjarnahor, Erliana Cucunabila, Maulitya David Hatigoran Silaban David Hatigoran Silaban Destria Anggrastuti Elliza Putri Syaharani Elliza Putri Syaharani Etty Murwaningsari Etty Murwaningsari Farah Nur Azizah Fariska Maharani Gunawan Wibisono Gunawan, Yovani Handayani, Dian Tri Hariranto, Susanto S. Hidayat, Dimas Rahmat I Gede Githa Adhi Pramana Indra Saputra Indra Saputra Kireyna Nastiti Tafiandra Putri Koerniady, Arief Lenggogeni, Lenggogeni Jakarta Lin Oktris Luluk Uswati Maulitya Cucunabila Meisy . Melinda Malau Mourent Elizabeth Mourent Elizabeth Muhamad Fajrurrahman Firdausi Muhamad Fajrurrahman Firdausi Muhammad Fadhil Muhammad Fadhil Mulya, Ali Sandy Murtanto Murtanto MURTANTO MURTANTO Nasution, Kevin M. Pransilva Nesha Nenandha Nur Nilam Sari Nuri Anti Pebrianti, Risky Nila Perdana, Deden Afriyanto Prihartono Prihartono prihartono prihartono Putri, Sandra Refdiani Putro, Catur Anggoro Rachmaturrizqi Raditya Mahendrajaya Rajagukguk, Ade Mariani Ramadhan, Muhammad Rifqi Regina Jansen Arsjah Riyan Harbi Valdiansyah Rizal, Helmi Sailendra Sailendra Sailendra, Sailendra Samosir, David Kiki Baringin M T Saputra, Amir Shahira, Cindy Shanty, Dewi SUSANTI, APIT Syahilul Amri syalsabila Haya Tafiandra Putri, Kireyna Nastiti Theresia Theresia Theresia Theresia Titik Aryati Trismayarni Elen, Trismayarni Tutik Siswanti Veny, Veny Veny, Veny Wilopo Wilopo Wilopo Wilopo Wilopo Wilopo, Wilopo Wiranti, Ridha Yovani Gunawan Yumiarsi

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