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All Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Kompartemen : Jurnal Ilmiah Akuntansi Oikonomika: Jurnal Kajian Ekonomi dan Keuangan Syariah PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ekonomi, Bisnis, dan Akuntansi
Irianing Suparlinah
Universitas Jenderal Soedirman
Economics, Econometrics & Finance Education Social Sciences

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Faktor Internal Dan Eksternal Yang Mempengaruh Audit Report Lag Fenny Budi Utami; Irianing Suparlinah; Agus Faturokhman
Tirtayasa Ekonomika Vol 15, No 1 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v15i1.6443

Abstract

This study aims to determine the effect of profitability, solvency, company size, company age, audit opinion, and KAP reputation on audit report lag. The object of this research is mining companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The method used in this study is quantitative and the data source used is secondary data. The sample in this study were mining companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The sampling technique in this study used a purposive sampling method. The data analysis used in this study is multiple linear regression analysis. The results of this study indicate that (1) profitability, solvability, company size, company age, audit opinion, and KAP reputation simultaneously had a significant effect on audit report lag; (2) profitability has a negative effect on audit report lag; (3) solvency has a positive effect on audit report lag; (3) company size does not negatively affect audit report lag; (4) company age negatively affects audit report lag; (5) audit opinion does not negatively affect audit report lag (6) KAP reputation does not negatively affect audit report lag; (7) audit opinion does not have the most dominant influence on audit report lag.
PENGARUH PENGETAHUAN PASAR MODAL, PERSEPSI RISIKO INVESTASI, PENGGUNAAN TEKNOLOGI TERHADAP PERILAKU MAHASISWA BERINVESTASI DI PASAR MODAL (Studi Empiris pada Galeri Investasi di Purwokerto) Gede Ari Slamet Suaputra; Irianing Suparlinah; Sujono Sujono
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 19 No.1, Maret 2021
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v19i1.11225

Abstract

This study aims to determine and analize effect of capital market knowledge, risk investment perception and use of technology towards the student’s investing behavior in the capital market. The population is the student’s who are members of the Investment Gallery Universitas Jenderal Soedirman and Islamic Investment Gallery Universitas Muhammadiyah Purwokerto. The sampling method used is purposive sampling. The data sample was obtained as many as 143 respondents. The result of this research indicates that capital market knowledge has a positive impact to the student’s investing behavior in the capital market, risk investment perception and  use of technology have no impact to the student’s investing behavior in the capital market. Implication of the research is the most basic student’s must have as the investor. Investors need a basic understanding of the capital market, stocks as an investment in the capital market and rate of returns. Knowledge will support skills in analyzing, choosing and making a decision.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA UMKM DI WILAYAH PURWOKERTO KABUPATEN BANYUMAS Hamdan Naufal Azhari; Negina Kencono Putri; Irianing Suparlinah
OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah Vol. 1 No. 2 (2020): OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, IAIN Fattahul Muluk Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.995 KB) | DOI: 10.53491/oikonomika.v1i2.72

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pendanaan, kompetensi SDM, orientasi kewirausahaan dan literasi keuangan terhadap kinerja UMKM. Jumlah responden yang diperoleh dalam penelitian ini adalah 100 pelaku UMKM yang terbagi dari empat kecamatan di Wilayah Purwokerto. Metode pengambilan sampel yang digunakan adalah sampel berstrata tidak proporsional. Berdasarkan hasil penelitian dan analisis data menggunakan model regresi linier berganda menunjukkan bahwa: (1) pendanaan berpengaruh signifikan terhadap kinerja UMKM, (2) kompetensi SDM berpengaruh signifikan terhadap kinerja UMKM, (3) orientasi kewirausahaan berpengaruh signifikan terhadap kinerja UMKM, (4) literasi keuangan tidak berpengaruh terhadap kinerja UMKM. Implikasi dari hasilnya adalah para pelaku UMKM di Wilayah Purwokerto harus memperhatikan faktor-faktor yang berkaitan dengan kinerja UMKM, diantaranya: menambahkan pendanaan untuk bisnis mereka, memahami tentang produk yang dihasilkan, memiliki kemampuan dan keahlian dalam kegiatan produksinya. Pelaku UMKM juga harus memperhatikan setiap peluang yang ada dan berani mengambil risiko untuk mencoba ide-ide kreatif mereka.
Tax Aggressiveness Affected by Corporate Social Responsiblity, Earnings Management, and Audit Quality Noveryan Irfansyah; Icuk Rangga Bawono; Irianing Suparlinah
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 12 No 2 (2020): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v12i2.109

Abstract

This study aims to examine whether tax aggressiveness can be affected by corporate social responsibility, earnings management and audit quality. This study uses manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018 as research objects with a total of 165 companies. In determining the sample in this study using a purposive sampling method, and obtained a total sample of 46 companies and a study period of 3 years so that the sample size becomes 138 data units. The results of this study indicate that tax aggressiveness can not be affected by corporate social responsibility, tax aggressiveness can be affected positively and significantly by earnings management and tax aggressiveness can be affected negatively and significantly by audit quality.
Analisis penentuan laba perusahaan dengan menggunakan metode harga jual relatif Lilik Handaya Eka; Irianing Suparlinah; Puji Lestari; Margani Pinasti
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 20, No 1 (2018)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (183.842 KB) | DOI: 10.32424/jeba.v20i1.1077

Abstract

Co-Authors Agus Faturokhman Fenny Budi Utami Gede Ari Slamet Suaputra Hamdan Naufal Azhari Icuk Rangga Bawono Lilik Handaya Eka Margani Pinasti Negina Kencono Putri Noveryan Irfansyah Puji Lestari Sujono Sujono