Article Per Year (5 Year)
p-Index From 2020 - 2025
2.125
P-Index
This Author published in this journals
All Journal Akuntansi Krida Wacana Ekonomi Dan Pembangunan Jurnal Paradigma Akuntansi Jurnal Akuntansi
Nurainun Bangun
Unknown Affiliation
Economics, Econometrics & Finance Education Social Sciences

Published : 28 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 28 Documents
Search

 1   2   3 
PENGARUH BUDGETARY PARTICIPATION, INFORMATION ASYMMETRY, BUDGET EMPHASIS, DAN SELF ESTEEM TERHADAP BUDGETARY SLACK Nurainun Bangun; Kurniati W. Andani; Wenny Sugianto
Jurnal Akuntansi vol. 12 no. 1 April 2012
Publisher : Jurnal Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to evaluate whether budgetary participation, information asymmetry, budget emphasis, and self esteem affect budgetary slack. The validity and reliability test show that the questionarre is valid and reliable for the hypotheses test. Hypotheses are tested using linier regression and multiple regression. With the 95% level of significance, the result shows that budgetary participation, budget emphasis, and self esteem have the significant effect to budgetary slack, and have positive relationship. Information asymmetry doesn’t have significant effect to budgetary slack. The multiple regression test shows that budgetary participation, information asymmetry, budget emphasis, and self esteem simultaneously have significant effect to budetary slack, and show the positive relationship. The next research is recommended to restrict the sample in certain industry, and adopt the other variable, like organization culture, ethic and reputation consideration, competition in company, social pressure, and risk aversion which can affect budgetary slack. Keywords: Budgetary Slack, Budgetary Participation, Information Asymmetry, Budget Emphasis, Self Esteem.
Persepsi Akuntan Publik Terhadap Kode Etik Nurainun Bangun
Jurnal Akuntansi vol. 4 no. 1 Januari 2004
Publisher : Jurnal Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Transparansi Laporan Keuangan Perusahaan yang Go Public Nurainun Bangun
Jurnal Akuntansi vol. 4 no. 2 Mei 2004
Publisher : Jurnal Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Peranan Akuntan Manajemen dalam Menghadapi Perubahan Lingkungan Bisnis Nurainun Bangun
Jurnal Akuntansi vol. 6 no. 3 September 2006
Publisher : Jurnal Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Analisis Six Sigma dalam Upaya Peningkatan Proftabilitas Perusahaan melalui Perbaikan Proses Kualitas Produk Nurainun Bangun
Jurnal Akuntansi vol. 7 no. 3 September 2007
Publisher : Jurnal Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Analisis Pengaruh Operating Cash Flow, Earing Per Share, Price Earing Ratio, dan Return On Equality Terhadap Return Saham Industri Barang Konsumsi yang Terdaftar di Bursa Efek Jakarta (Periode 2003-2005) Nurainun Bangun; Sherviyana Sherviyana
Jurnal Akuntansi vol. 8 no. 2 Mei 2008
Publisher : Jurnal Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengaruh Manajemen Laba Terhadap Return Saham pada Perusahaan yang Diaudit oleh Kantor Akuntan Publik (KAP) BIG Four dan Non Big Four Nurainun Bangun; Priska Dwicahya Safei
Jurnal Akuntansi vol. 11 no. 1 April 2011
Publisher : Jurnal Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

PENGARUH INFLASI, GOOD CORPORATE GOVERNANCE, DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN Khairina Natsir; Nurainun Bangun
Jurnal Ekonomi dan Pembangunan Vol 12, No 1 (2021): JURNAL EKONOMI DAN PEMBANGUNAN
Publisher : Bappeda Provinsi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jep.v12i1.147

Abstract

“Kebijakan Dividen merupakan suatu isu yang selalu hangat dibicarakan. Hal ini disebabkan karena kebijakan dividend merupakan suatu informasi penting yang ditunggu oleh para investor dan pihak yang berkepentingan lainnya karena merupakan sinyal tentang prospek perusahaan terkait di masa depan. Kebijakan dividen juga berkaitan dengan kebijakan keuangan mengenai pembayaran dividen tunai pada saat ini atau akan dijadikan sebagi laba ditahan. Kebijakan dividen dipengaruhi oleh beberapa faktor. Tujuan yang ingin dicapai dalam penelitian ini adalah untuk menginvestigasi keterkaitan Good Corporate Governance, Inflasi dan Investment Opportunity Set terhadap Kebijakan Dividen pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Jumlah sampel sebanyak 42 perusahaan dipilih secara nonprobability sampling dengan menggunakan teknik purposive sampling. Metode statistik yang digunakan dalam penelitian ini adalah metode analisis regresi linier berganda yang diolah dengan dukungan perangkat lunak Excel dan Eviews 11. Uji statistik yang dilakukan terhadap data panel meliputi uji multikolinieritas, uji pemilihan model regresi, uji statistik-t, uji determinasi dan analisis regresi berganda. Berdasarkan serangkaian pengujian yang dilakukan memperlihatkan hasil bahwa inflasi dan investment opportunity set berpengaruh positif dan signifikan terhadap Kebijakan Dividen, good corporate governance berpengaruh positif dan tidak signifikan terhadap kebijakan dividen.
PENGARUH STRUKTUR ASET, KEBIJAKAN DIVIDEN, RISIKO BISNIS, DAN PROFITABILITAS TERHADAP KEBIJAKAN HUTANGx Christine Christine; Nurainun Bangun
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21440

Abstract

This research aims to examine the effect of assets structure, dividend policy, business risk, and profitability on debt policy in manufacturing companies listed in Indonesia Stock Excange during 2017-2019. Sample was selected using purposive sampling method amounted to 40 companies. Data processing technique using SPSS version 25 and Microsoft Excel 2013. The result of this research shows that profitability has significant effect on debt policy, while assets structure, dividen policy, and business risk have no significant effect on debt policy. The implications of this study is to decide about debt policy that will company use with the factors that influence debt policy.
FAKTOR-FAKTOR YANG MEMENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR Vincentsius Alfred Stephen; Nurainun Bangun
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22374

Abstract

The purpose of this study is to empirically prove the effect of audit committees, leverage, and sales growth on financial distress in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sample used in this research is as many as 90 sample data selected by purposive sampling method. The results of this study indicate that all independent variables can simultaneously predict financial distress (ICR)as evidenced by the results of the F test. From the results of the T test, it is clear that audit committee size has no significant positive effect on financial distress, leverage (DAR) has a significant negative effect on financial distress, and sales growth does not have a significant negative effect on financial distress.
Co-Authors Agus Sholikhan Yulianto Agus Sholikhan Yulianto Angellia Boen Christine Christine Cindy Kwok Feliana Sulijaya Feliana Sulijaya Frisca Angela Imelda Carolina Irda Auria Jane Christy Lisanto Kevin Hans Setiawan Khairina Natsir Kurniati W. Andani Michelle Fidelia Priscilla Gita Priska Dwicahya Safei Richard Junior Sherviyana Sherviyana Tubagus Ismail Tubagus Ismail Vincentsius Alfred Stephen Vino Lesmana Wenny Sugianto