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Journal : Kiat Bisnis

Model Integrasi Pelaporan Emisi Karbon Dalam Laporan Keuangan Purwanti, Titik
Kiat Bisnis Vol 5, No 1 (2012): Kiat BISNIS Desember
Publisher : Kiat Bisnis

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh Standar  Akuntansi Karbon (SAK), sistem Kontrol Keuangan (SKK), Manajemen Penjualan (MP), jaminan Corporate Governance (CG) dan faktor Audit karbon (Audit) berpengaruh terhadap paradigma accounting.Populasi dalam penelitian ini adalah perusahan manufaktur di Jawa Tengah. Sampel penelitian diambil dari populasi dengan teknik purposive random sampling. Cara pengumpulan data dilakukan dengan menggunakan direct mail survey melalui surveyor yang sebelumnya telah mendapatkan pengarahan dari peneliti.Hasil penelitian menyimpulkan bahwa: Standar Akuntansi Karbon berpengaruh positif dan signifikan (p:0,000 < 0,05) terhadap Paradigm Carbon accounting,Sistem Kontrol Keuangan berpengaruh positif dan signifikan (p:0,000 < 0,05) terhadap Paradigm Carbon accounting, Manajemen penjualan berpengaruh positif dan signifikan (p:0,009 < 0,05) terhadap Paradigm Carbon accounting, Corporate Governance berpengaruh positif dan signifikan (p:0,014 < 0,05) terhadap Paradigm Carbon accounting, Audit karbon berpengaruh positif dan signifikan (p:0,007 < 0,05) terhadap Paradigm Carbon accounting.Keywords : standar akuntansi karbon, control keuangan, manajemen penjualan, jaminan corporate governance, faktor audit karbon, paradicma accounting
THE IMPACT OF CORPORATE GOVERNANCE MECHANISM ON THE ASYMMETRIC INFORMATION (Empirical Studies on Listing Companies in Indonesian Capital Market The Period of 2004th – 2007th) Purwanti, Titik
Kiat Bisnis Vol 5, No 2 (2013): Kiat BISNIS Juni
Publisher : Kiat Bisnis

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Abstract

This research aims to analyze the impact of Corporate Governance mechanism on asymmetric information. Corporate Governance mechanism is the subject which protect investor from asymmetric information. The sampling method in this research uses purposive sampling which selected sample by the criteria. They are companies which  the 10th highest rank of IICG from 2004-2007. The analysis used descriptive statistics, classic assumption test and multiple regression analysis. The result shows the Corporate Governance mechanism has the significant impact on asymmetric information. The Corporate Governance index and managerial ownership have negative impact on asymmetric information. It shows that the increasing of Corporate Governance index and managerial ownership will decrease the asymmetric information. The institutional ownership board of commisioner composition and size have not negative impact on asymmetric information significantly. Keywords : Corporate Governance Mechanism, Corporate Governance Index,        Asymmetric information
ANALISIS PENGARUH VOTALITAS KAS, BESARAN AKRUAL, VOTALITAS PENJUALAN, LEVERAGE, SIKLUS OPERASI, UKURAN PERUSAHAAN, UMUR PERUSAHAAN, DAN LIKUIDITAS TERHADAP KUALITAS LABA Purwanti, Titik
Kiat Bisnis Vol 5, No 1 (2012): KIAT BISNIS VOL 5 NO 1 DESEMBER 2012
Publisher : Kiat Bisnis

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Abstract

AbstractThis research aims to test empirically The Effect of Cash Volatility, Accrual Magnitude, Sale Volatility, Leverage, Operation Cycle, Firm Size, Firm maturity, and Liquidity with Earning Quality. The conclution of this research are: Cash Volatility decisions positively affects the Earning Quality value regression coefficient is 0,79 and level significance is of 0,562, Accrual Magnitude decisions positively affects the Earning Quality value regression coefficient is 0,000 and level significance is of 0,919, Sale Volatility decisions positively affects the Earning Quality value regression coefficient is 0,121 and level significance is of 0,001, Leverage decisions negatively affects the Earning Quality value regression coefficient is -0,036 and level significance is of 0,033, Operation Cycle decisions positively affects the Earning Quality value regression coefficient is 0,000 and level significance is of 0,050, Firm Size decisions negatively affects the Earning Quality value regression coefficient is -0,004 and level significance is of 0,713, Firm Maturity decisions positively affects the Earning Quality value regression coefficient is 0,000 and level significance is of 0,460, Liquidity decisions negatively affects the Earning Quality value regression coefficient is -0,000 and level significance is of 0,003 Keywords:       Effect of Cash Volatility, Accrual Magnitude, Sale Volatility, Leverage, Operation Cycle, Firm Size, Firm Maturity, and Liquidity, Earning Quality
THE IMPACT OF CORPORATE GOVERNANCE MECHANISM ON THE ASYMMETRIC INFORMATION Purwanti, Titik
Kiat Bisnis Vol 5, No 2 (2013): KIAT BISNIS VOL 5 NO 2 JUNI 2013
Publisher : Kiat Bisnis

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Abstract

This research aims to analyze the impact of Corporate Governance mechanism on asymmetric information. Corporate Governance mechanism is the subject which protect investor from asymmetric information. The sampling method in this research uses purposive sampling which selected sample by the criteria. They are companies which  the 10th highest rank of IICG from 2004-2007. The analysis used descriptive statistics, classic assumption test and multiple regression analysis. The result shows the Corporate Governance mechanism has the significant impact on asymmetric information. The Corporate Governance index and managerial ownership have negative impact on asymmetric information. It shows that the increasing of Corporate Governance index and managerial ownership will decrease the asymmetric information. The institutional ownership board of commisioner composition and size have not negative impact on asymmetric information significantly. Keywords : Corporate Governance Mechanism, Corporate Governance Index,        Asymmetric information
THE IMPACT OF CORPORATE GOVERNANCE MECHANISM ON THE ASYMMETRIC INFORMATION (Empirical Studies on Listing Companies in Indonesian Capital Market The Period of 2004th – 2007th) Purwanti, Titik
KIAT BISNIS Vol 5, No 2 (2013): Kiat Bisnis Juni
Publisher : KIAT BISNIS

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Abstract

This research aims to analyze the impact of Corporate Governance mechanism onasymmetric information. Corporate Governance mechanism is the subject which protect investorfrom asymmetric information. The sampling method in this research uses purposive samplingwhich selected sample by the criteria. They are companies which the 10th highest rank of IICGfrom 2004-2007. The analysis used descriptive statistics, classic assumption test and multipleregression analysis. The result shows the Corporate Governance mechanism has the significantimpact on asymmetric information. The Corporate Governance index and managerial ownershiphave negative impact on asymmetric information. It shows that the increasing of CorporateGovernance index and managerial ownership will decrease the asymmetric information. Theinstitutional ownership board of commisioner composition and size have not negative impact onasymmetric information significantly.Keywords : Corporate Governance Mechanism, Corporate Governance Index, Asymmetricinformation
DESAIN STANDAR AKUNTANSI KARBON DAN MODEL INTEGRASI PELAPORAN EMISI KARBON DALAM LAPORAN KEUANGAN Purwanti, Titik; Setyawanti, Dandang; Jati, Agung Nugroho
KIAT BISNIS Vol 5, No 3 (2013): Kiat Bisnis Desember
Publisher : KIAT BISNIS

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Abstract

DESAIN STANDAR AKUNTANSI KARBON DAN MODEL INTEGRASI PELAPORANEMISI KARBON DALAM LAPORAN KEUANGANTitik PurwantiFakultas Ekonomi Universitas Widya Dharmatitik@unwidha.ac.idDandang SetyawantiFakultas Ekonomi Universitas Widya Dharmadandang@unwidha.ac.idAgung Nugroho JatiFakultas Ekonomi Universitas Widya Dharmaagung@unwidha.ac.idAbstractThis research aims to test empirically The Effect of Carbon Accounting Standards, FinancialControl System, Sales Management, Guarantee of Corporate Governance and the Carbon FactorAudit affect the Accounting Paradigm. Population of this research is manufacturing company atJawa Tengah. Sampel penelitian diambil dari populasi dengan teknik purposive random sampling.Sampling method uses purposive sampling method. Data analysis technique uses classicassumptions test: multicolinierity test, autocorrelation test, heteroscedasticity test and normalitytest. Hypothesis test uses multiple regression analysis. The conclution of this research are: CarbonAccounting Standards decisions positively affects the Accounting Paradigm value regressioncoefficient is 0,000 and level significance is of 0,05, Financial Control System decisions positivelyaffects the Accounting Paradigm value regression coefficient is 0,000 and level significance is of0,05, Sales Management decisions positively affects the Accounting Paradigm value regressioncoefficient is 0,009 and level significance is of 0,05, guarantee of Corporate Governance positivelyaffects the Accounting Paradigm value regression coefficient is 0,014 and level significance is of0,05, the Carbon Factor Audit decisions positively affects the Accounting Paradigm valueregression coefficient is 0,007 and level significance is of 0,005.Keywords: Effect of Carbon Accounting Standards, Financial Control System, SalesManagement, Guarantee of Corporate Governance, Carbon Factor Audit