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All Journal JRMA (Jurnal Riset Manajemen dan Akuntansi) Jurnal AKSI (Akuntansi dan Sistem Informasi) Sosio-Didaktika: Social Science Education Journal Jurnal Abdimas Musi Charitas Jurnal Keuangan dan Bisnis

Theresia Purbandari

Universitas Katolik Widya Mandala Madiun

Author-ID : 3463453

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences

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Analisis Faktor Fundamental Terhadap Manajemen Laba Pada Perusahaan Yang Listed di Bursa Efek Indonesia Theresia Purbandari; Intan Immanuela
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 3 No. 1 (2018)
Publisher : Politeknik Negeri Madiun

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Manajemen laba adalah pemilihan kebijakan akuntansi oleh manajer untuk mencapai tujuan tertentu sesuai dengan kepentingan manajemen. Penelitian ini bertujuan untuk membuktikan secara empiris faktor-faktor yang mempengaruhi manajemen laba. Data penelitian ini adalah perusahaan yang telah melakukan Initial Public Offering (IPO) di Bursa Efek Indonesia (BEI) pada tahun 2010. Purposive sampling diterapkan untuk mendapatkan sampel yaitu, sepuluh perusahaan. Itu dilakukan melalui observasi selama empat tahun (dari 2010 hingga 2013), sehingga total sampel dari empat puluh perusahaan. Pengolahan data dilakukan menggunakan SPSS versi 17. Sementara, pengujian hipotesis menggunakan analisis regresi linier berganda. Setelah data berhasil diuji dalam hal asumsi klasik seperti normalitas, autokorelasi, multikolinieritas, dan heteroskedastisitas, hasil pengujian hipotesis membuktikan bahwa variabel pertumbuhan perusahaan (0,000 <0,05) dan variabel kehadiran komite audit (0,083 < 0.10) mempengaruhi manajemen laba; sedangkan tidak ada efek pada variabel ukuran perusahaan, persentase saham yang ditawarkan selama IPO, leverage, ukuran kantor akuntan publik, proporsi dewan komisaris, jumlah dewan direksi, dan kepemilikan institusional.

Analisis Faktor Fundamental Terhadap Praktik Internet Financial and Sustainability Reporting (IFSR) Lisa Agustina Leonardi; Berkat Zeth Betaubun; Puspita Novi Tiyana; Dian Suryanti; Puput Indrayani; Theresia Purbandari
Sosio-Didaktika: Social Science Education Journal Vol 3, No 1 (2016)
Publisher : Faculty of Education and Teacher Training, UIN (State Islamic University) Syarif Hidayatul

Abstract:This study aimed to examine the effect of firm size, profitability, leverage, liquidity, and ownership outsiders to Interenet Financial and Sustainability Reporting (IFSR) . A sample of 125 companies were selected based on certain criteria that is listed on the Indonesia Stock Exchange that have a personal website as well as the financial statements are published on the Internet during 2010 to 2012. The hypothesis testing by using multiple linear regression analysis . Results of hypothesis testing is firm size significant positive effect on the application of IFSR practices, while variable profitability, leverage, liquidity, and ownership outsiders does not affect the application of IFSR practices.Abstrak: Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, profitabilitas, leverage, likuiditas, dan kepemilikan pihak luar terhadap Interenet Financial and Sustainability Reporting(IFSR). Sampel sebanyak 125 perusahaan yang dipilih berdasarkan kriteria tertentu yaitu terdaftar di Bursa Efek Indonesia yang memiliki websitepribadi serta laporan keuangan yang dipublikasikan di internet selama tahun 2010 sampai tahun 2012. Teknik pengujian hipotesis dengan menggunakan analisis regresi linier berganda. Hasil pengujian hipotesis adalah ukuran perusahaan berpengaruh positif signifikan terhadap penerapan praktik IFSR, sedangkan variable profitabilitas, leverage, likuiditas, dan kepemilikan pihak luar tidak berpengaruh terhadap penerapan praktik IFSR.Pengutipan: Leonardi, L. A., Betaubun, B. Z., Tiyana, P. N., Suryanti, D., Indrayani, P., Purbandari, T. (2016). Analisis Faktor Fundamental Terhadap PraktikInternet Financial and Sustainability Reporting (IFSR). SOSIO DIDAKTIKA: Social Science Education Journal, 3(1), 2016, 37-49. doi:10.15408/sd.v3i1.3796.Permalink/DOI: http://dx.doi.org/10.15408/sd.v3i1.3796

PKM MELALUI USAHA MACRAME UNTUK MENINGKATKAN KESEJAHTERAAN EKONOMI KELUARGA DI KELURAHAN MANISREJO, KOTA MADIUN Theresia Purbandari; Intan Immanuela; Dwi Handayani
Jurnal Abdimas Musi Charitas Vol. 2 No. 2 (2018): Jurnal Abdimas Musi Charitas
Publisher : Universitas katolik Musi Charitas

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Women, especially housewives, hold a number of central functions in the family and are important economic resources. Empowerment of women is very important because it can create conditions, atmosphere, climate, which allows the potential to develop. The main priority of empowerment is the creation of independence. Self-empowerment efforts have also been realized by groups of housewives who are PKM partners, consisting of three people joined in the "Dasawisma Mawar V" and three people from the "Dasawisma Mawar IX" located in RT 22, RW 7, Kelurahan Manisrejo, Kecamatan Taman, Kota Madiun, Provinsi Jawa Timur. The objectives of this PKM activity are: 1) help empower groups of housewives who desire to become entrepreneurs; 2) help PKM partners in creating skills and comfort in community life through entrepreneurship; 3) improve thinking, reading and writing skills or other skills such as internet use. The target of this program are: 1) the formation of a new business in the field of handicrafts from rope or thread curry (macrame); 2) availability of production support tools to produce creative macramé products; 3) there is an increase in knowledge and skills in producing various types of creative macarame products and are in demand by consumers. The outputs of this program are: Modul Kewirausahaan, Modul Akuntansi Keuangan Dasar, and Modul Penggunaan Teknologi, Informasi, dan Komunikasi. The implementation method is carried out to achieve the purpose of community service through PKM activities through discussion methods, technical guidance/training, workshops, and mentoring. Through PKM activities, empowering partner groups to become entrepreneurs is expected to help empower groups of housewives who are PKM partners so that they can improve the welfare of families and surrounding communities in a concrete manner.

Analisis Perbedaan Tingkat Pemahaman Mahasiswa Akuntansi terhadap Konsep Dasar Akuntansi pada Mahasiswa Akuntansi di Perguruan Tinggi Se-Kota Madiun Ali Mahfudhi; Theresia Purbandari; Intan Immanuela
JRMA (Jurnal Riset Manajemen dan Akuntansi) Vol 6, No 1 (2018)
Publisher : Fakultas Bisnis

This research to demonstrate empirically the understanding of basic concepts of accounting differences between students from SMK Accounting Department, Department of Social Science High School, and High School Science Department at college accounting students throughout the city of Madiun. The data collection is done by spreading the questionnaire. The sample in this study was 82 accounting students in five universities, namely the Universitas Katolik Widya Mandala Madiun, STIE Dharma Iswara, IKIP PGRI Madiun, Universitas Merdeka, and Politeknik Negeri Madiun. The sampling technique used is convenience sampling and purposive sampling. Hypothesis testing using different test ONE WAY ANOVA with SPSS version 17. The results of this research that there is no difference between the understanding of the basic concepts of accounting students from SMK Accounting Department, Department of Social Science High School, and High School Science Department at college accounting students throughout the city of Madiun.

Pengaruh Return on Asset, Net Profit Margin, Earning per Share, Debt to Equity Ratio, dan Total Assets Turn Over terhadap Dividend Payout Ratio pada Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2015 Puput Indrayani; Haris Wibisono; Theresia Purbandari
JRMA (Jurnal Riset Manajemen dan Akuntansi) Vol 8, No 2 (2020)
Publisher : Fakultas Bisnis

This study aims to prove empirically the effect of return on assets, net profit margin, earnings per share, debt to equity ratio, and total assets turnover over dividend payout ratio in manufacturing companies listed in Indonesia Stock Exchange period 2012-2015. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2012-2015. The total sample of 136 companies is determined based on purposive sampling method. This research used multiple linear regression method with SPSS version 17 program. The results of this study are not able to prove that the return on assets, net profit margin, earnings per share, debt to equity ratio, and total assets turn over affect the dividend payout ratio.

Analisis Faktor-faktor yang Berpengaruh terhadap Audit Judgment pada Auditor yang Bekerja di Kantor Inspektorat Pemerintah Kota dan Kabupaten Se-Eks Karesidenan Madiun Syaddah Hardianto; Theresia Purbandari; - Mujilan
JRMA (Jurnal Riset Manajemen dan Akuntansi) Vol 6, No 1 (2018)
Publisher : Fakultas Bisnis

This study aims to demonstrate empirically the effects of professionalism, gender, obedience pressure, experience, and the complexity of the task of the audit judgment on auditors working in the Office of the City and County Inspectorate As Ex residency Madiun. The data collection is done by spreading the questionnaire . The sample in this study was 32 Auditors who worked in the Office of the City and County Inspectorate As Ex residency Madiun. The sampling technique used was purposive sampling . Hypothesis testing using multiple linear regression analysis with SPSS version 17. The results of this study prove that the gender variable positive effect on audit judgment. While variable professionalism, obedience pressure, experience, and the complexity of the task has no effect on audit judgment.

Pengaruh Inflasi, Tingkat Suku Bunga BI, Kurs Rupiah, dan Pertumbuhan Produk Domestik Bruto (PDB) terhadap Indeks Harga Saham Gabungan Sektor Konsumsi Periode Tahun 2012-2014 Megayanti Marpaung; Sri Rustiyaningsih; Theresia Purbandari
JRMA (Jurnal Riset Manajemen dan Akuntansi) Vol 5, No 2 (2017)
Publisher : Fakultas Bisnis

Composite Stock Price Index (CSPI) that listed on the Indonesia Stock Exchange (BEI) has always been a benchmark for investors to make investment decisions. Rise and fall of JCI influenced by several factors occurring in a country. This study aimed to examine the effect of inflation, BI rate, the rupiah exchange rate against the U.S dollar, and the growth of gross domestic product (GDP) of the composite stock price index consumer sector. The population in this study are the stock price index consumer sector for the period 2012-2014. The sample in this study is the entire population in the study. The sampling technique using saturated sample / census. The analysis technique used multiple linear regression. The results of this study show the BI rate has negative effect to the stock price index consumer sector, the rupiah exchange rate has negative effect but not significant, and the inflation as well as the growth in gross domestic product (GDP) does not affect to the stock price index consumer sector.

Pengaruh Sistem Informasi Berbasis Komputer, Kepercayaan Pengguna Sistem, Kesesuaian Tugas-Teknologi Informasi, dan Efektivitas Sistem Informasi Akuntansi terhadap Kinerja Individual pada Karyawan Perbankan di Kota Madiun Yavena Chandra Ningrum; Theresia Purbandari; Haris Wibisono
JRMA (Jurnal Riset Manajemen dan Akuntansi) Vol 7, No 2 (2019)
Publisher : Fakultas Bisnis

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh sistem informasi berbasis komputer, kepercayaan pengguna sistem, kesesuaian tugas-teknologi informasi, dan efektivitas sistem informasi akuntansi terhadap kinerja individual. Populasi yang menjadi objek dalam penelitian ini adalah seluruh pegawai bank yang bekerja dengan menggunakan komputer. Sampel dalam penelitian ini adalah karyawan empat perbankan yang diambil dengan teknik purposive sampling. Pengujian hipotesis menggunakan analisis regresi linear berganda dengan program SPSS versi 17. Hasil penelitian ini membuktikan bahwa variabel kesesuaian tugas-teknologi informasi berpengaruh positif terhadap kinerja individual, sedangkan variabel sistem informasi berbasis komputer, kepercayaan pengguna sistem, dan efektivitas sistem informasi akuntansi tidak berpengaruh terhadap kinerja individual.

Analisis Pengaruh Corporate Govenance, Ukuran Perusahaan, dan Leverage terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2013 Berkat Zeth Betaubun; Theresia Purbandari; Haris Wibisono
JRMA (Jurnal Riset Manajemen dan Akuntansi) Vol 3, No 2 (2015)
Publisher : Fakultas Bisnis

Tujuan penelitian ini adalah membuktikan secara empiris bahwa corporate governance (kepemilikan manajerial, kepemilikan institusional, ukuran dewan komisaris, komposisi dewan komisaris, dan komite audit), ukuran perusahaan, dan leverage berpengaruh terhadap manajemen laba. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2010-2013. Teknik pengambilan sampel dengan purposive sampling. Jumlah sampel yang digunakan 15 perusahaan atau 60 data laporan keuangan perusahaan. Pengujian hipotesis dilakukan dengan analisis regresi linier berganda. Hasil dari analisis pengujian hipotesis dengan analisis regresi berganda dengan bantuan program SPSS 17.0 menunjukkan bahwa variabel Kepemilikan Manajerial, kepemilikan institusional, ukuran dewan komisaris, komposisi dewan komisaris, dan komite audit, ukuran perusahaan, dan leverage tidak berpengaruh terhadap Manajemen Laba.

Faktor–Faktor yang Berpengaruh Terhadap Struktur Modal pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2014 Andika Fitri; Theresia Purbandari; Intan Immanuela
JRMA (Jurnal Riset Manajemen dan Akuntansi) Vol 6, No 2 (2018)
Publisher : Fakultas Bisnis

This study aims to prove empirically that company size (size), liquidity, profitability, business risk, the sales growth, the structure of assets, debt ratio, and managerial ownership to capital structure on companies listed in Indonesia Stock Exchange in 2013 -2014. The data used in this study was obtained from the company's financial report published on the website of the Indonesia Stock Exchange. The sample in this study was 124 financial statements in accordance with the criteria of the samples (purposive sampling). The hypothesis test uses multiple linear regression analysis with SPSS version 17. The results of this study prove that the variable firm size, asset structure, and the debt ratio has positive effect on the capital structure. The results of this study also proves that managerial ownership variable negative effect on the capital structure. While variable liquidity, profitability, business risk, and sales growth have no effect on the capital structure.

Co-Authors - Mujilan Agustinus Mujilan Ali Mahfudhi Andika Fitri Berkat Zeth Betaubun Dhita Rizkya Yuwani Dian Suryanti Dwi Handayani EKARISTI SOVI LESTARI Haris Wibisono Intan Immanuela Lisa Agustina Leonardi Lisa Agustina Leonardi Megayanti Marpaung Puput Indrayani Puspita Novi Tiyana RENALDO RICKO JONATHAN Reni Reni RIZKA AULIA Sri Rustiyaningsih Syaddah Hardianto Tantri Dwidarnanda Wulandari Yavena Chandra Ningrum

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