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All Journal Widya Warta JRMA (Jurnal Riset Manajemen dan Akuntansi) Jurnal AKSI (Akuntansi dan Sistem Informasi)
Theresia Purbandari
Akuntansi, Universitas Katolik Widya Mandala Madiun
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Kepercayaan dan Dukungan Teknologi Informasi untuk Pengelolaan Pengetahuan dalam Berbagi Pengetahuan untuk Meningkatkan Inovasi dan Kinerja Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Purbandari, Theresia
Widya Warta No. 02 Tahun XXXVII /Juli 2013
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

This  study  discusses the  influence  of  human  factors  and  technological  factors  on knowledge sharing, the influence of knowledge sharing to increase firm innovation, and the influence of firm innovation to increase firm performance. Primary data of this research were collected directly from the respondents’ answers using questionnaires. The samples were middle-level managers of manufacturing companies listed in Indonesia Stock Exchange. SmartPLS was used to process the data. Hypothesis testing proved that the hypothesis  1b-1c and the 2-4 hypothesis were acceptable, while the hypothesis 1a was unacceptable. It was proveable that the shared vision, trust,  and  IT  support for  KM  had  significant positive  effect  toward  knowledge  sharing; knowledge  sharing  had  effect  to  increase  firm  innovation;  firm  innovation  had  effect  to increase firm performance; while, the open-mindedness had no effect toward knowledge sharing.
LAPORAN ARUS KAS: SEJARAH PERKEMBANGAN PENGGUNAAN METODE LANGSUNG DAN TIDAK LANGSUNG Purbandari, Theresia
Widya Warta No. 02 Tahun XXXIII / Juli 2009
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

Cash flow statement of a company is very helpful for financial statement users as basis to evaluate the ability of the company in producing cash and cash equivalent, as well as to evaluate the need of the company to use the cash flow intended. Cash flow statement is classified on the basis of operation, investment, and financing activities. Indonesian Institute of Accountants (IAI, 2002: 18) suggested companies to report their cash flow of operation activity by using direct method. This method produces information useful in estimating future cash flow which can not be produced by the use of indirect method. This research aimed to analyze the development history of the use of direct and indirect methods. The data used were the manufacture companies firstly listed at Jakarta Stock Exchange (JSX) up to the year 1994 and still listed at JSX up to the year 2007, and on 18 April 2009 the companies were recorded at business and finance data of Kompas. The sampling criteria, therefore, resulted 66 companies as sample. The result of analysis showed that since the year 1995 up to the year 1998 the entire company sample applied indirect method. In the year 1999 the companies began to make use of direct method. Hence, from the year 2001 up to  the year 2007 all company sample used direct method. This fact indicated that there was usage development of direct and indirect methods in operation activity of cash flow reporting. It also showed that the companies were loyal towards Statements of  Financial Accounting Standards (SFAS) No. 2 year 2002 paragraph 18.
PENGARUH INTERNET FINANCIAL REPORTING TERHADAP REAKSI PASAR SEBELUM DAN SESUDAH INTERNET FINANCIAL REPORTING Immanuela, Intan; Purbandari, Theresia
Widya Warta No. 02 Tahun XL/Juli 2016
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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The purpose of this study demonstrate empirically that the Internet Financial Reporting (IFR) effect on abnormal return, abnormal return before and after applying IFR different, and the volume of stock trading company before and after applying IFR different. Samples were determined using purposive sampling technique . Based on specific criteria, manufacturing companies listed in Indonesia Stock Exchange in 2013 as sample 115. To test the hypothesis  1 used a simple linear regression analysis, while for the hypothesis 2nd and 3rd use different test . The results showed that IFR had no effect on abnormal return, abnormal return before and after applying IFR is no different, and the volume of stock trading company before and after applying IFR is no different.
Faktor-Faktor yang Mempengaruhi Kinerja Finansial Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Ananda, Tiara Riszky; Immanuela, Intan; Purbandari, Theresia
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 3, No 1 (2015)
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

The healthy and efficient financial performance is the important thing to reach thr greatest profit in the goverment. The goverment have to make an analysis of financial report in order to control the financial performance in a goverment and to compare the goverment’s condition in several years. There are many factors that influence the financial performance. This research is aimed to examine the influence of institutional ownership, an invesment decision, age, and the financial leverage against the financial performance. The population in this research is manufacturing company who enrolled in BEI in 2011-2013. The sample used in this research is 75 companies taken by applying the technique of purposive sampling. Engineering analysis used to test the hypothesis. The technique analysis use double regression linear (multiple regression). The result of this research shows that the institutional ownership and age of the company significant on the financial performance while the decision of the investment and also financial leverage do not significant on the financial performance
ANALISIS FAKTOR FUNDAMENTAL TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG LISTED DI BURSA EFEK INDONESIA Purbandari, Theresia; Immanuela, Intan
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 2, No 1 (2018)
Publisher : Politeknik Negeri Madiun

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Abstract

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-FAKTOR YANG MEMPENGARUHI INTERNET FINANCIAL AND SUSTAINABILITY REPORTING (IFSR) PADA PERUSAHAAN PERAIH INDONESIAN SUSTAINABILITY REPORTING AWARD (ISRA) TAHUN 2017 Purbandari, Theresia; Immanuela, Intan
Widya Warta No. 01 Tahun XLIII/Januari 2019
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

This study aims to prove empirically that size, profitability, leverage, and outside party ownership structures influence the internet financial and sustainability reporting. The data used in this study was the winner of the Indonesian Sustainability Reporting Award in 2017. The sampling technique was purposive sampling and data obtained as many as 25 companies that met the sample criteria. Hypothesis testing technique is multiple linear regression analysis. Hypothesis test results indicate that size, profitability, leverage, and outside party ownership structures do not affect the internet financial and sustainability reporting.
PENGARUH INTERNET FINANCIAL REPORTING (IFR) TERHADAP NILAI PERUSAHAAN, HARGA SAHAM, FREKUENSI PERDAGANGAN SAHAM, DAN RETURN SAHAM (STUDI EMPIRIS PADA PERUSAHAAN LQ45 TAHUN 2015 - 2018) Immanuela, Intan; Purbandari, Theresia
Widya Warta Vol 2 (2020): No. 02 Tahun XLIV/Juli 2020
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

This study aims to empirically prove the influence of Internet Financial Reporting (IFR) on company value, the effect of IFR on stock prices, the effect of IFR on stock trading frequency, and the effect of IFR on stock returns. This study used the data from the company's financial statements included in LQ45 companies listed on the Indonesia Stock Exchange (IDX) during 2015-2018. The sampling technique used in this study was a purposive sampling method with several criteria, namely: 1) All companies listed in the LQ45 index in the 2015 - 2018 period, 2) Companies listed in the LQ45 index in the 2015 - 2018 period have website address that can be accessed, 3) Publishing financial information in rupiah units, 4) Having stock trading frequency ≥ 75 times in each quarter during the study period. A stock is said to be active if it has a frequency of trading shares ≥ 75 times each quarter, 5) Having complete information or data used in this study. Based on the sampling criteria of 45 companies listed in LQ45, the samples of this study consisted of 31 companies. This research used a simple regression analysis. The results proved that IFR had no effect on firm value, IFR had no effect on stock prices, IFR had no effect on the frequency of stock trading, IFR had no effect on stock returns.
FAKTOR KEUANGAN DAN CORPORATE GOVERNANCE TERHADAP INTERNET FINANCIAL AND SUSTAINIBILITY REPORTING (Studi Empiris pada Perusahaan Manufaktur yang Listed di Bursa Efek Indonesia Tahun 2016) Immanuela, Intan; Purbandari, Theresia
Widya Warta Vol 1 (2021): No. 01 Tahun XLV / Januari 2021
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

The company has the responsibility towards stakeholders to convey information, both financial reports and other important information. Disclosure of financial and non-financial information is known as Internet Financial and Sustainability Reporting (IFSR). This study examined the effect of financial factors and corporate governance on Internet Financial and Sustainability Reporting (IFSR). The sample used was a manufacturing company listed on the Indonesia Stock Exchange in 2016. The sampling technique was purposive sampling. Hypothesis testing used multiple linear regression analysis. The results showed that the variables of company size, profitability, institutional ownership, governance committee, and audit committee had no effect on Internet Financial and Sustainability Reporting (IFSR). In contrast, the board of commissioner variable had a positive effect on Internet Financial and Sustainability Reporting (IFSR).
Co-Authors Ananda, Tiara Riszky AULIA, RIZKA Betaubun, Berkat Zeth febyana, wanda eka firangga, Eryka rest Handayanidwi, Dwi Handayanidwi, Dwi Indrayani, Puput Intan Immanuela Jonathan, Renaldo Ricko Leonardi, Lisa Agustina Lestari, Ekaristi Sovi mulia, suciati Setiawan, Anton Pambudi setyoningsih, lidia Suryanti, Dian Tiyana, Puspita Novi