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All Journal Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Wahana Riset Akuntansi BAKI (Berkala Akuntansi dan Keuangan Indonesia) EKONOMIS : Journal of Economics and Business Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ecogen Jurnal Kajian Manajemen dan Wirausaha Jurnal Eksplorasi Akuntansi (JEA) Software Development Digital Business Intelligence and Computer Engineering Journal of Multiperspectives on Accounting Literature Jurnal Nuansa Karya Akuntansi Manaruko: Jurnal Pengabdian Masyarakat

Erly Mulyani

Universitas Negeri Padang

Author-ID : 324627

Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Public Health Social Sciences Other

Published : 67 Documents Claim Missing Document

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Articles

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Pengaruh Profitabilitas, OCF, dan EVA Terhadap Return Saham Perusahaan Manufaktur Yang Terdaftar Di BEI Marvina Rosa; Erly Mulyani
Wahana Riset Akuntansi Vol 1, No 2 (2013)
Publisher : Universitas Negeri Padang

This study aims to examine and discover the extent of empirical evidence:1)the effect of profitability on stock return, 2)Effect of operating cash flow to stock return,3)the effect of economic value added to stock return. This study classified the causative research. The population in this study is manufacturing company listed on the Indonesia Stock Exchange in 2008 until 2010. This study use purposive sampling method and eligible sample much as 52 companies. The analysis used is multiple linear regression and t-test to see the effect of profitability, OCF and EVA to stock return. The test results indicate that:1)profitability had no significant effect positively to stock returns, value of the significance 0,478>α0.05, and β-value 0.083 (H1 rejected).2)operating cash flow had no significant positively to stock returns, value of the significance 0,148>α0.05 and β value -0.150 (H2 rejected).3)economic value added had no significant positively to stock returns, value of the significance 0039<α0.05, but the β-value -0.228(H3 rejected). In this study suggested:1)For investors who want to invest in the stock market, especially in manufacturing companies should also consider other factors such as market sentiment and macro varaibel. 2)For further research can add other variables that might impact on stock returns, such as business risk, market risk, company size, inflation and other macro varaibel. Keywords : ROA, operating cash flow, economic value added, return

Pengaruh Komponen Akrual dan Komponen Arus Kas Terhadap Return Saham Dalam Perspektif Persistensi dan Anomali: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2014 Fitria Maiza; Erly Mulyani
Wahana Riset Akuntansi Vol 4, No 1 (2016)
Publisher : Universitas Negeri Padang

This study examine the effect of the accrual component and cash flows component on stock returns in persistence and anomaliesperspective. The population is manufactury company listed on the Indonesia Stock Exchange (IDX)period of 2010-2014. The sample are 88 companies. The results indicate that: (1) persistence component accrual was lower than the persistence of the cash flow components, (2) no finding anomalies accrual in the form overprice to accrual components and underprice to cash flowcomponents, (3) future stock return are positively related to accruals in current earnings, and (4) future stockreturn are negatively relatedto cash flows in current earnings.No accrual anomaly means that investors are not misled by earnings information from accrual components and cash flow components. It means, investor has given the right value to accrual components and cash flow components when making decision. Keywords: return stock, accrual component, cash flow component, persistence, accrual anomaly

Analisis Potensi dan Kontribusi Pajak Hotel Terhadap Pendapatan Asli Daerah Pemerintah Kota Padang (Studi Kasus di Dinas Pengelolaan Keuangan Kota Padang) Ardiles Ardiles; Erly Mulyani
Wahana Riset Akuntansi Vol 2, No 1 (2014)
Publisher : Universitas Negeri Padang

The purpose of this study was for determining how the potential and contribution of the Hotel Tax Revenue for the Revenue receipts of Padang, and the influence of the potential and contribution to the Hotel Tax Revenue receipts of Padang. The research used descriptive method quantitative and quanlitative, the research sources by collecting data, presenting and explaining the data through the numbers. This result indicate that the Hotel Tax has huge potential and continues to increased from 2008 – 2014. This is evidenced by calculating the difference between realization and potential of the Hotel Tax revenues in 2008 is 31,28%, in 2009 is 47,13%, in 2010 is about 39.13%, in 2011 is 53,04 %, in 2012 is 52,82 %, in 2013 is 53,27 % and in 2014 is 52,24 %. This result showed the conclusion that the potential tax revenue Hotel in Padang did not reflect its true potential, therefore the Department of Revenue need to optimizing Hotel Tax receipts of Padang for local revenue to be increased. Keywords : Potential tax hotel, hotel tax retribution, original regional revenue

Potret Pertanggung Jawaban dan Pelaporan dan Keuangan Nagari di Kabupaten Pasaman Barat Henri Agustin; Fefri Indra Arza; Erly Mulyani; Halkadri Fitra
Wahana Riset Akuntansi Vol 5, No 2 (2017)
Publisher : Universitas Negeri Padang

This article is a follow up of community service activities conducted by the author team entitled "Improving Transparency of Nagari Financial Reports Through the Training of Preparation of Nagari Financial Reports in Pasaman Barat Regency". This article describes the portrait of accountability and nagari financial reporting in Pasaman Barat, especially after the enactment of Law No. 6 of 2014 on the village. The sample of this research is 14 nagari apparatus in Pasaman Barat district. The research data was obtained through the spreading of a closed questionnaire containing 10 items of questions ranging from (1) consistency, (2) timeliness, (3) completeness, and (4) transparency of accountability and reporting of APB Nagari in Pasaman Barat district. Research data then processed using descriptive statistics. The results of data processing show that (1) although all nagari in Pasaman Barat district have consistently submitted accountability report of realization of APBNagari annually to Regent, but similar consistency in delivering report of APBNagari realization of first and second semester can only be fulfilled by 71,43% nagari , (2) all nagari in West Pasaman district have attached reports of villagers' wealth reports, central and local government program reports that enter the nagari while reporting on realization of APBNagari and accountability report of APBNagari implementation to the Bupati, (3) although all nagari in districts West Pasaman has been able to deliver the report on the realization of APBN nagari second semester on time, but the timeliness in delivering the realization report of APBNagari first semester and accountability report of APBNagari implementation can only be fulfilled by 50% nagari, (4) 78,57% nagari in Pasaman Barat district which has published the use of the nagari budget on bulletin boards, mass media, and community radio.Keywords: reporting, responsibility, nagari budget, Pasaman Barat

Pengaruh Earnings Aggresiveness Terhadap Cost of Equity Dengan Persistensi Laba Sebagai Variabel Moderating (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2016) Isma Delita; Erly Mulyani
Wahana Riset Akuntansi Vol 6, No 1 (2018)
Publisher : Universitas Negeri Padang

The research aim to examine the efect of earnings aggressiveness on cost of equity and earnings persistence as a moderation variable. Population in this research are manufactoring companies listed in Indonesia Stock Exchange(IDX) in 2014 to 2016. The sample of study of study was determined by using purposive sampling method, and that total sample 41 manufacturing companies. The data used in this research and secondary data.the technique of collecting data by the method of documentation at www.idx.co.id. The analytical method used is Moderatated Regression Analysis. The result showed earnings aggressiveness have negative significant efect on cost of equity and earnings persistence negatively moderates (weaken) the relationship between earnings aggressiveness and cost of equity.Keywords: cost of equity, earnings aggressiveness, earnings persistence

AnalisisKinerja Keuangan Perusahaan Sektor Pertambangan yang Terdaftar di Jakarta Islamic Index dengan Menggunakan Economic Value Added Halkadri Fitra; Henri Agustin; Salma Taqwa; Erly Mulyani
Wahana Riset Akuntansi Vol 7, No 2 (2019)
Publisher : Universitas Negeri Padang

This study aims to determine the financial performance of mining sector companies listed on the Jakarta Islamic Index based on EVA (Economic Value Added) analysis. The research conducted is a descriptive study with a quantitative approach using secondary data from 2014 to 2018 obtained from the Indonesia Stock Exchange and companies that are the object of research. The study population is all mining sector companies listed on the Jakarta Islamic Index while the sample uses a purposive sampling method with the sample taken is the mining sector companies listed on the Jakarta Islamic Index in the June-November 2019 period. Data analysis starts from the calculation of net operating profit after taxes, weighted average capital costs, invested capital, costs of capital and finally calculating EVA values from 2014 to 2018. The results show that the financial performance of mining companies listed on the Jakarta Islamic Index is well indicated by positive EVA values so it can be concluded that the management of the company has been able to provide added value to shareholders and investors.Keywords:Cost of Capital, EVA, Weighted Average Cost Of Capital

Pengaruh Informasi Akuntansi, Risk Perception dan Herding terhadap Keputusan Investasi Chika Yanda Permata Putri; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 4 No 2 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i2.548

This research aimed to examine the effect of accounting information, risk perception, and herding on investors' investment decisions in the capital market. A quantitative method was employed by the authors in this research. The researchers utilized questionnaires to collect the data. There were 96 investor respondents who participated as a research sample in this study. The respondents in this study are investors registered in securities companies in the capital market and several investment galleries. The researchers used SPSS as statistical test software to process research data. Meanwhile, the reliability and validity tests were used by researchers to test whether the research questionnaire was valid and reliable. The researchers conducted hypothesis testing, multiple linear regression analysis, and classical assumption test as research analysis methods. The findings of this study show that investors' investment decisions in the capital market are positively influenced by herding and accounting information. Meanwhile, investors' investment decisions in the capital market are not significantly influenced by perceived risk.

Pengaruh Perubahan Nilai Tukar Rupiah, Tingkat Inflasi, dan Indeks Bursa Internasional Terhadap Indeks Harga Saham Gabungan (IHSG) di Bursa Efek Indonesia (BEI) Keken Setiawan; Erly Mulyani
Jurnal Ecogen Vol 3, No 1 (2020): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v3i1.8482

This research aimed to know how the effect of Rupiah Exchange Rate, inflation rate, and international Exchange Index towards Composite Stock Price Index (CSPI). The independent variables of this study are Rupiah Exchange Rate (X1), Inflation rate (X2), Dow Jones index (X3), Nikkei 225 index (X4), and Hang Seng index (X5). The Sample was based on monthly time series data from January 2014 to December 2018, with documentation data collection technique from Bank Indonesia and Yahoofinance.com publication. Analytical techniques used were linier regression, classical Assumtions, determination coeffisient test (R2), for hypothesis test used F-test and t-test with significance level of 5%. The results of this indicate that the value of cooficient of determination (R2) 0,901 which means independent variables affect the dependent variable 89,2% and the rest is 10,8% influenced by other variables outside this study. The result of t-test shows that the Rupiah Exchange Rate and Nikkei 225 index have not significant and negative effect on Composite Stock Price Index (CSPI), Inflation rate have significant and negative effect on Composite Stock Price Index (CSPI), Dow Jones index and Hang Seng Index have significant and positive effect on Composite Stock Price Index (CSPI). Keywords: composite stock price index (cspi), rupiah exchange rate, inflation rate, dow jones index, nikkei 225 index, and hang seng index

Pengaruh Audit Jarak Jauh (Remote Audit) dan Jumlah Penugasan Auditor terhadap Kualitas Audit: Studi Empiris pada Perwakilan BPKP Provinsi Sumatra Barat Nurul Hanifah Putri; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 4 No 4 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i4.601

This study aims to provide empirical evidence regarding the effect of remote audits and the number of auditor assignments on audit quality. The research method was verifiable with a quantitative approach. This study used multiple linear regression analysis to test the proposed hypothesis. The population in this study was all auditors who worked in the BPKP Representative of West Sumatra Province, with a total of 95 auditors. The sampling technique in this study was saturated sampling or census, therefore, the total sample used in this study was the total population. The data source in this study wash the primary data source, which was obtained by distributing questionnaires directly to research respondents. The results of this study showed that remote audits had a significant positive effect on audit quality, and the number of auditor assignments did not have effect on audit quality. For further research, it is expected to be able to examine other dependent variables besides audit quality, such as auditor performance and is expected to be able to add research data collection methods as well as using interview methods.

ANALYSIS OF STOCK MARKET REACTION TO LARGESCALE SOCIAL RESTRICTIONS POLICY ANNOUNCEMENT Aliakito Luckman; Erly Mulyani
Berkala Akuntansi dan Keuangan Indonesia Vol. 7 No. 2 (2022): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v7i2.32492

This study aims to analyze stock market reactions to large-scalesocial restrictions policy implementation announcements. Themethod used is event study. This study used 7, 5, and 3 daysevent window and 120 days estimation window for calculatingabnormal return. The samples of this study are 32 companies inthe tourism, hotel, and restaurant sub-sector listed in IndonesiaStock Market which were determined by purposive samplingmethod. The results of this study indicate that 1) there was nosignificant negative market reaction indicated by negative andinsignificant average abnormal return and accumulation averageabnormal return around the announcement date of the Large-ScaleSocial Restrictions (PSBB) policy implementation which meansthat the market does not react to the event and 2) there was nosignificant difference in average abnormal return before and afterthe announcement of the Large-Scale Social Restrictions (PSBB)policy implementation.

Co-Authors Agustin, Henri Ahmad Nufyar Alan Sepriadi Aliakito Luckman Andi Mesta, Hendri Ardiles Ardiles Ayu Wandira Bintang Marseno Charoline Cheisviyanny Chaterine Anjeli Chika Yanda Permata Putri Dianni Yusuf Dina Puspita Sari Doni Syahputra Dwita, Vidyarini Efrizal Syofyan Elparez, Reyhan Erinos N,R Erni Masdupi Feby Amalia Putri Fefri Indra Arza Fefri Indra Arza Firman Fifrman Fitra, Halkadri Fitria Maiza Fradella Anggraini Gesit Thabrani Halmawati Halmawati Halmawati, Halmawati Henri Agustin Henri Agustin Herlina Helmy Herlina Helmy Husnil Khatimah Ibnu Satiya Indah Suryani Mukhtar Isma Delita Keken Setiawan Lisa Andriani Putri Luthfi Alif Wibawa M Rofiananda M. Ardhy Erwanda M. Saferi Majiid, Hanif Mardha Tillah Marvina Rosa Muhammad Sandio Murti Sari Dewi Muthia Roza Linda, Muthia Roza Nilam Eka Putri Norisa Putri Novia Yolanda Nufyar, Ahmad Nurul Hanifah Putri Nurzi Sebrina Prita Oktavianty Puteri Putri Aisyah Putri Ramalia Yusmir Putri, Silvia Utami Rahmah Maulidya Rahmawati, Rahmawati Rahmi Rahmi RAMADHANI, SALSABILA Ramadinda, Annisa Dwi Rexy Anugerah Pratama Rivai, Fayyadh Erdy Salma Taqwa Sany Dwita Saptomo, Shafia Carina Sopya Sopya Sri Rahayu Rahmadhani Suci Ardiryanti Syamsul Amar B Syofyan, Erfrizal Tri Hastuti Komalasari Ulfi Nella Audia Weggy Oktya Dwitra Wenni Futria Mori Widya Widya, Widya Wiwi Hawin Sari Yovie Santria Yuza Sari, Astri

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