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All Journal Jurnal Riset Ekonomi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) The Indonesian Journal of Accounting Research International Journal of Business, Humanities, Education and Social Sciences (IJBHES) Jurnal Manajemen dan Perbankan (JUMPA)
Anggit Esti Irawati
Universitas Teknologi Yogyakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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THE EFFECT OF DIVIDEND POLICY, COMPANY GROWTH, AND BUSINESS RISK ON COMPANY VALUE WITH CAPITAL STRUCTURE AS INTERVENING VARIABLE Irawati, Anggit Esti; Prasetyoaji, Ari; Handayani, Sulastri
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 1 No 2 (2019): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (374.878 KB) | DOI: 10.051018/ijbhes.v1i2.39

Abstract

This study aims to provide empirical evidence about the influence of dividend policy, growth company, and business risk to the company?s value with the capital structure as the mediating variable. The population of this study are manufacturing companies listed on Indonesia Stock Exchange (BEI) for years 2012-2016. The sampling technique using purposive sampling method. Total sample according to criterionthat is 265 and the statistical tool used Partial Least Square (PLS) with WarpPLS 5.0. Independent variables of this study are dividend policy, growth company which proxied with sales growth, and business risk. Dependent variable of this study is company?s value proxied with Tobin?s Q, while the intervening variable of this study is capital structure. The result of this study proves that dividend policy gives the positive and significant effect to company?s value, growth company gives negative and not significant effect to company?s value, business risk gives positive effect and significant to company?s value. Growth company has no significant effect on company?s value if it is not mediated by the capital structure. Capital structure capable of mediating influence dividend policy, growth company, and business risk of company?s value.
The Effect Of Dividend Policy, Company Growth, And Business Risk On Company Value With Capital Structure As Intervening Variable Irawati, Anggit Esti; Trisanti, Theresia; Handayani, Sulastri
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 1 No 2 (2019): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v1i2.39

Abstract

This study aims to provide empirical evidence about the influence of dividend policy, growth company, and business risk to the company’s value with the capital structure as the mediating variable. The population of this study are manufacturing companies listed on Indonesia Stock Exchange (BEI) for years 2012-2016. The sampling technique using purposive sampling method. Total sample according to criterionthat is 265 and the statistical tool used Partial Least Square (PLS) with WarpPLS 5.0. Independent variables of this study are dividend policy, growth company which proxied with sales growth, and business risk. Dependent variable of this study is company’s value proxied with Tobin’s Q, while the intervening variable of this study is capital structure. The result of this study proves that dividend policy gives the positive and significant effect to company’s value, growth company gives negative and not significant effect to company’s value, business risk gives positive effect and significant to company’s value. Growth company has no significant effect on company’s value if it is not mediated by the capital structure. Capital structure capable of mediating influence dividend policy, growth company, and business risk of company’s value.
DETERMINANT FACTORS AFFECTING ON ACCURACY OF AUDITOR’S OPINION: MULTIGROUP ANALYSIS Syahputra, Briyan Efflin; Irawati, Anggit Esti; Afnan, Akhmad; Ceisari, Btari Bunga
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 2 No 1 (2020): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v2i1.65

Abstract

The increasing number of cases of manipulation of financial statements that often occur to date has made the public increasingly question the performance of the auditor profession. This is because, most cases of manipulation can occur due to the negligence of auditors who are unable to detect the fraud. So the opinion published is not correct, and then the information presented in the auditor's report becomes misleading. Therefore, it is necessary to conduct research to determine the various factors that can increase the accuracy of auditor's opinion. This research was conducted with the aim of analyzing the relationship between auditor competence, experience, and professional skepticism on accuracy of auditor's opinion. In addition, this research was also conducted to analyze the moderating effect of the gender variable on the respective relationship between auditor competence, experience, and professional skepticism on accuracy of auditor's opinion. This research was conducted using a quantitative approach with a survey method through distributing questionnaires to 142 auditors who work in public accounting firms in Yogyakarta, Solo and Semarang. This research was tested statistically using simultaneous equations assisted by the SmartPLS application. This research result has found that auditor competence, experience and professional skepticism gives positive influence on accuracy of auditor's opinion. In addition, gender has also been shown to have a positive effect on accuracy of auditor’s opinion as moderating variable.
ANALISIS TECHNOLOGY ACCEPTANCE MODEL APLIKASI LINKAJA Anggit Esti Irawati; Ehrmann Suhartono
Jurnal Riset Ekonomi dan Bisnis Vol 13, No 3 (2020): DESEMBER
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jreb.v13i3.2861

Abstract

Potensi penggunaan e-money sangat besar dan menarik perhatian sebagai cara pembayaran alternatif di seluruh dunia. Pemerintah melalui Bank Indonesia menggerakkan masyarakat untuk melakukan Gerakan Nasional Non Tunai (GNNT). Namun, hanya lapisan masyarakat tertentu yang sudah terbiasa menggunakan transaksi dengan e-money. Sebagian masyarakat beranggapan bahwa transaksi pembayaran menggunakan e-money masih terdapat banyak kekurangan. Penelitian ini bertujuan untuk menguji Technology Acceptance Model (TAM) yaitu perceived ease of use dan perceived usefulness, selain itu juga menambahkan perceived risk untuk mengetahui pengaruh terhadap attitude toward using dan actual use terhadap penggunaan aplikasi LinkAja. Metode analisis menggunakan Structural Equation Modeling (SEM) dengan alat analisis SmartPLS. Penelitian ini dilakukan dengan metode survei dan sampel diambil menggunakan teknik purposive sampling terhadap responden yang menggunakan aplikasi LinkAja di seluruh Indonesia. Responden yang diperoleh sebanyak 200 responden. Hasil penelitian menunjukkan bahwa perceived ease of use dan perceived usefulness berpengaruh positif signifikan terhadap attitude toward using dan actual use. Perceived risk tidak berpengaruh signifikan terhadap actual use aplikasi LinkAja.
The Role of Capital Structure on The Effect of Dividend Policy and Business Risk on Firm Value (Evidence from Indonesian Manufacturing Company) Anggit Esti Irawati; Erna Fitri Komariyah
The Indonesian Journal of Accounting Research Vol 22, No 2 (2019): IJAR May 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (724.457 KB) | DOI: 10.33312/ijar.463

Abstract

This study examines the effect of dividend policy and business risk on firm value and capital structure. Moreover, this study analyzes the role of capital structure on that relationship simultaneously. The relationship between these variables has been a debate in the capital market literature. Using manufacturing companies listed on Indonesia Stock Exchange (IDX) for years 2012-2018, this study takes into account that the dividend policy and business risk does not directly impact to the firm value. Thus, we examine 41 companies that meet the sample criteria. The result show that dividend policy and business risk have a positive effect both on firm value and capital structure. Then, capital structure has a role to mediating the effect of dividend policy and business risk on firm value has been confirmed. 
Validitas Empiris Model Valuasi Ohlson (1995) Anggit Esti Irawati; Erna Fitri Komariyah
The Indonesian Journal of Accounting Research Vol 12, No 2 (2009): JRAI May 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.207

Abstract

This research tests the empirical validity of Ohlson (1995) valuation model by evaluating whether its valuation results explain market prices. Unlike previous researches that violated the model's assumption, which led to questionable conclusion, this research satisfies its assumptions regarding the calculation of abnormal earnings, which involves the clean surplus relation and risk-free discount rate, and in the attributes of the model's parameters that should be unique for each firm. The reexamination of the validity of the model is important considering the fact that the model has been utilized as a theoretical basis in determining market-based accounting research variables, such as risk and cost of capital. The result of this research indicates that the valuation results of Ohlson (1995) model are positively associated with market prices. The valuation error of the model is less than the valuation error of book value, suggesting that the Ohlson (1995) model is better than book value in explaining price. Nevertheless, the valuation result is still significantly less that market price, the difference of which might be a result of errors in estimating the model's parameters or even a misspecification in the model. The differences between the model's valuation result and price, however, implies a still open opportunity to conduct fundamental accounting researches.
Bribery Detection Strategy: A Conceptual Model Briyan Efflin Syahputra; Junaidi; Anggit Esti Irawati
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 4 No 2 (2022): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v4i2.211

Abstract

Bribery is a type of corruption with a high number of cases almost every year, including in Indonesia. This condition is getting worse because most bribery occurs in government circles. Therefore, finding an effective solution to detect bribery is the focus of many parties, especially the government. By seeing this solution in the future, the number of bribery cases can decrease significantly. This research aims to develop a holistic model that includes potential factors for detecting bribes. This research will use a literature review to obtain data. The results of this research indicate that three potential factors effectively detect bribery. The factors are forensic audit and internal audit, which are potentially effective methods to detect bribery. In addition, another factor is big data, which has the potential to increase the role of forensic audits and internal audits to detect bribery.
The Prevention of Bribery in Government Agencies: The Role of Big Data and Whistle-blowing Systems Briyan Efflin Syahputra; Anggit Esti Irawati
Jurnal Ilmiah Akuntansi Vol 7 No 2: December 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v7i2.41356

Abstract

Bribery has become the kind of corruption with the highest annual incidence rate. Therefore, the hunt for solutions to these problems must continue. Consequently, this research must be conducted. The objective is to examine how big data and the whistle-blowing system affect the prevention of bribery. This investigation was conducted utilizing a quantitative methodology. 191 auditors from the Financial and Development Supervisory Agency (BPKP), the Supreme Audit Agency (BPK), and the Indonesian Government Inspectorate were surveyed via distributing questionnaires. This research employs structural equation modeling (SEM) with the assistance of the smartPLS application for statistical testing. Both big data and the whistle-blowing system have proven to have a positive impact on bribery prevention, according to the findings of this study.
Determinants of Capital Structure: Evidence from Technology Firms in Indonesia Pradana, Celvin Bagus; Komariyah, Erna Fitri; Irawati, Anggit Esti
Jurnal Manajemen dan Perbankan (JUMPA) Vol 12 No 3 (2025): Jurnal Manajemen dan Perbankan (JUMPA)
Publisher : Sekolah Tinggi Ilmu Ekonomi Y.A.I - Jakarta - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55963/jumpa.v12i3.846

Abstract

This study aims to examine the determinants of capital structure in technology firms listed on the Indonesia Stock Exchange (IDX), focusing on the roles of profitability, firm size, asset tangibility, and non-debt tax shields. The research adopts a quantitative approach using secondary data derived from audited annual reports of technology companies for the 2017-2021 period. A purposive sampling technique yielded 109 firm-year observations. The analysis employed multiple linear regression to evaluate the effect of the independent variables on capital structure, which is proxied by the debt-to-equity ratio (DER). Data were processed and analyzed using multiple linear regression with the assistance of SPSS version 25. The findings reveal that asset tangibility and non-debt tax shields have a statistically significant negative influence on capital structure. In contrast, profitability and firm size show no significant relationship. These results suggest that companies with greater tangible assets and higher non-debt tax shields, such as depreciation, tend to reduce reliance on debt financing and prefer internal sources of capital. The novelty of this research lies in its focus on the Indonesian technology sector, which remains underexplored in capital structure literature, particularly in emerging markets. Abstrak - Penelitian ini bertujuan untuk mengkaji penentu struktur permodalan pada perusahaan teknologi yang terdaftar di Bursa Efek Indonesia (BEI), dengan fokus pada peran profitabilitas, ukuran perusahaan, tangbilitas aset, dan perisai pajak non-utang. Penelitian ini mengadopsi pendekatan kuantitatif menggunakan data sekunder yang berasal dari laporan tahunan perusahaan teknologi yang telah diaudit untuk periode 2017-2021. Teknik pengambilan sampel purposive menghasilkan 109 pengamatan tahun perusahaan. Analisis menggunakan regresi linier berganda untuk mengevaluasi efek variabel independen pada struktur modal, yang diproksi oleh rasio utang terhadap ekuitas (DER). Data diolah dan dianalisis menggunakan regresi linier berganda dengan bantuan SPSS versi 25. Temuan ini mengungkapkan bahwa tangbilitas aset dan perisai pajak non-utang memiliki pengaruh negatif yang signifikan secara statistik terhadap struktur modal. Sebaliknya, profitabilitas dan ukuran perusahaan tidak menunjukkan hubungan yang signifikan. Hasil ini menunjukkan bahwa perusahaan dengan aset berwujud yang lebih besar dan perlindungan pajak non-utang yang lebih tinggi, seperti depresiasi, cenderung mengurangi ketergantungan pada pembiayaan utang dan lebih memilih sumber modal internal. Kebaruan dari penelitian ini terletak pada fokusnya pada sektor teknologi Indonesia, yang masih kurang dieksplorasi dalam literatur struktur permodalan, khususnya di pasar negara berkembang.
Co-Authors Akhmad Afnan Ari Prasetyoaji Briyan Efflin Syahputra Ceisari, Btari Bunga Ehrmann Suhartono Erna Fitri Komariyah Handayani, Sulastri Junaidi Pradana, Celvin Bagus Theresia Trisanti Yundari, Yundari