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All Journal SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal El-Riyasah : Jurnal Kepemimpinan dan Administrasi Jurnal Al-Iqtishad Jurnal Tepak Manajemen Bisnis Jurnal EMT KITA Jurnal Riset Akuntansi dan Keuangan Dinamisia: Jurnal Pengabdian Kepada Masyarakat JMM (Jurnal Masyarakat Mandiri) Indonesian Journal of Economics, Social, and Humanities Jurnal Akuntansi dan Bisnis Jurnal Bisnis dan Akuntansi Bilancia : Jurnal Ilmiah Akuntansi Diklat Review : Jurnal manajemen pendidikan dan pelatihan Journal of Contemporary Accounting Management Studies and Entrepreneurship Journal (MSEJ) Studi Akuntansi dan Keuangan Indonesia (SAKI) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Inovasi Penelitian Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat PEKBIS Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Akuntansi dan Governance Andalas

Poppy Nurmayanti

Fakultas Ekonomi Dan Bisnis - Universitas Riau

Author-ID : 3523423

Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI NET INTEREST MARGIN (BANK GO PUBLIK TAHUN 2008 S/D 2011) RMP, Margaret; Nurmayanti, Poppy
Jurnal Tepak Manajemen Bisnis Vol 6, No 3 (2014)
Publisher : Jurnal Tepak Manajemen Bisnis

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The purpose of this study is to examine the factors that affect the net interest margin of the Go public Bank listed on the Indonesia S tock Exchange (BEI) in the period 2008 to 201 1. There are 15 banking companies r ecorded in BEI, which made the study population obtained from the Annual Report of the Bank as determined by Bank Indonesia. Data analysis method used is multiple linear regression analysis and hypothesis testing use t-statistics and f-statistics in level of significance 5%. Based on the statistics t test showed that the capital adequacy ratio, return on assets, loan-to- deposit ratio, operating expenses to operating income and size have a significant effect on the net interest margin. While, non-performing loans and did not significantly affect the net interest margin. In addition, the normality test and include the classical assumption that multicolinearity , heteroscedasticity test and autocorr elation test. During the obser vation period of the study show that the data are normally distributed. Based on the test multicollinearity, heteroscedasticity test and autocorrelation test found no variables that deviate from the classical assumptions, it is shown that the available data are qualified to use the model of multiple linear regression equation. The results together indicate that the variable return on assets, loan-to-deposit ratio, capital adequacy ratio, non- performing loans and operating expenses to operating income and size has a significant influence on the bankâ s net interest margin is going public. Thus the bank is expected to consider the factors that affect the net interest margin that banks more efficient performance.Keywords: CAR, NPL, BOPO, ROA, LDR,Size dan NIM.

Pengaruh kandungan informasi laporan laba rugi terhadap reaksi pasar modal Indonesia (Studi Kasus Pada Perusahaan Yang Listing Di BEI Periode 2011) Faridh, Dika Miftah; Nurmayanti, Poppy; Kurnia, Pipin
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine empirically the influence of the information content of the income statement to the stock market reaction . In this research data collection companies that serve as the sample is based on the following criteria : 1 ) All the companies listed on the Stock Exchange for 2011 except banks and financial institutions . 2 ) Has the financial statements ended December 31, 2011 . 3 ) The financial statements are presented in the currency. 4 ) Having a complete set of financial statements and can be obtained . 5 ) Data taken an accounting profit , not accounting the consolidated income statement . 6 ) Have a complete data regarding date of publication of financial reports and stock prices . Based on these criteria the company obtained 59 samples .Results of this study indicate that the statement of income has a significant effect on the stock market reaction . This suggests that the income statement can be use to predict how the stock market reaction .Keywords : income statement , capital market reactions

Pengaruh mekanisme good corporate governance terhadap earning management pada perusahaan pertambangan yang terdaftar di bursa efek Indonesia (bei) Adriantama, Bayu; Ratnawati, Vince; Nurmayanti, Poppy
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to prove the influence mechanism good corporategovernance against earning manqgement. This study is an empiriial study'on the effect of the mechanism good corporate governance against earning management in the mining company listed on the indonesian stock exciange period-200g-2-01I.The study was conducted on mining companies tisted on the indonesian stock exchange in the observation period 2009-20i1. Total sample of l6firms or 4g observations were selected through purposive sampling method. The data used are secondary data consisting of the data earning *orig"*nnt, kepemilikan institutional owned, the proportion of independent board, aid audit committee, Hypothesis testing is done using multiple regression.The results showed that the audit committee and the proportion of independent board no effect on earning management, while the institutional owned affect earning management.Keywords : Earning Management, Institutional owned, the proportion oJ' independent board, And audit committee

PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGAWASAN BANK (Studi Kasus Pada Bank Pembangunan Daerah Seluruh Indonesia) Annisa, Syarifah Farra; Anugrah, Rita; Nurmayanti, Poppy
SOROT Vol 8, No 1 (2013)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

The aim of this research is to show whether there issignificant effect of competence, independence and integrity toeffectiveness of bank supervision. The object of this research are thebanking company incorporated in the Regional Development Bank(BPD) throughout Indonesia. The respondents are individuals at theaudit committee team on Regional Development Bank (BPD)throughout Indonesia. The research method that was used ishypothesis testing with correlation analysis. Data collection in thisresearch was by sending questioners directly and also by mail survey.From the 81 questioners only 40 questioners was returned, thereforethe data was tested 40 respondents. The hypothesis test was by singmultiple regression method. The research find that there is nosignificant effect of competence and independence audit committee toeffectiveness of bank supervision, however there is significant effect ofintegrity to effectiveness of bank supervision.

Karakteristik Komite Audit Dan Audit Report Lag: Studi Empiris Di Perusahaan Manufaktur Di Indonesia Wandrianto, Rio; Anugerah, Rita; Nurmayanti, Poppy
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 2 (2021): Jurnal Riset Akuntansi dan Keuangan. Agustus 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i2.29607

Abstrak. Penelitian ini bertujuan untuk menguji pengaruh Keahlian keuangan komite audit, ukuran komite audit, gender komite audit dan pertemuan komite audit terhadap audit report lag di perusahaan manufaktur yang terdaftar di bursa efek indonesia tahun 2016-2018. Jenis penelitian kuantitatif, data yang digunakan adalah data sekunder. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di bursa efek indonesia tahun 2016-2018. Teknik pengambilan sampel yang digunakan adalah purposive sampling, dengan kriteria-kriteria tertentu sehingga terpilih 60 perusahaan. Metode pengumpulan data dalam penelitian ini adalah studi Pustaka dan akses internet. Metode analisis data yang digunakan adalah analisis regresi berganda menggunakan program SPSS. Hasil penelitian menunjukan bahwa keahlian keuangan komite audit, ukuran komite audit, dan pertemuan komite audit berpengaruh terhadap audit report lag sementara gender komite audit belum dapat berkontribusi untuk memengaruhi audit report lag dalam penelitian ini.

FAKTOR-FAKTOR YANG MEMPENGARUHI PREDIKSI PERINGKAT OBLIGASI DITINJAU DARI FAKTOR AKUNTANSI DAN NON AKUNTANSI MAGRETA MAGRETA; POPPY NURMAYANTI
Jurnal Bisnis dan Akuntansi Vol 11 No 3 (2009): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This research aims at providing empirical evidance on factor that affect obligation ratings prediction. This study examines the role of accounting data and non accounting data in predicting the accurance of obligation ratings. The accounting data consist of firm size, liquidity, profitability, leverage and productivity. The non accounting data consist of secure, maturity, and auditor reputation. The samples of this research consist of 80 firms are listed in PT. PEFINDO from 2005 to 2008 except Bank and Financial Institution, Securities Company and Other Finance. Logit regression is used to test the hypothesis. The finding of this research, 1) Firm Size, Liquidity, Leverage, Maturity and Auditor Reputation are insignificant variables determining obligation ratings and 2). Profitability, Productivity and Secure are significant variables determining obligation ratings. The result indicates that in general, the obligation of Indonesia firms are investment grade.

MODEL KONSEPTUAL KEPEMIMPINAN, GENDER, DAN DIVERSITAS Poppy Nurmayanti; Evi Suryawati; Yohannes Firzal; Sinta Ramaiyanti; Yusni Maulida
Jurnal EL-RIYASAH Vol 12, No 1 (2021): Juni 2021
Publisher : Sultan Syarif Kasim State Islamic University, Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jel.v12i1.13151

This paper presents a conceptual model on leadership, gender, and diversity toward decision making with using role congruity theory. This paper also explore generally whether and why gender may matter for leadership and evaluate views on a feminine/masculine in effectiveness leadership. Recently, considerations of gender and diversity have predominantly focused on differences and similarities between female and male leaders that results from the difference between stereotypes and leadership stereotype. These difference exist worldwide and globalization of management brings to the need to examine this stereotype phenomenon in cross cultural area.

KUALITAS CEO DAN MANAJEMEN LABA RIIL: APAKAH SIKLUS HIDUP PERUSAHAAN PENTING? BUKTI DARI INDONESIA Poppy Nurmayanti
JURNAL AL-IQTISHAD Vol 17, No 1 (2021): Ekonomi Islam Dan Keberlangsungan Usaha
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v17i1.12780

This study aims to examine whether chief executive officer (CEO) characteristic quality affect the real earnings management from Indonesia public companies. This study used annual reports and financial statement from Indonesia Stock Exchange especially from manufacturing sectors for period 2013-2018. To capture CEO characteristics quality, the authors develops aggregate CEO characteristics as CEO characteristics quality index namely financial expertise, educational background, professional career, tenure, age, and CEO status. This study also examines how well CEO characteristics quality index could signal the presence of earnings management. The author use life cycle proxies of DeAngelo et al (2006) to capture the dynamic nature of corporate life cycle, namely retained earnings-to-total asset (RE/TA) as growth stage and mature stage. The results show that companies with high CEO quality can suppress the occurrence of real earnings management activities both for the mature stage and for the growth stage. The findings suggest that having a general assessment of the CEO’s characteristics could signal the presence of real earnings management.

“PENGARUH FINANCIAL LEVERAGE, DIVIDEND PAYOUT RATIO, NET PROFIT MARGIN DAN KEPEMILIKAN PUBLIK TERHADAP PRAKTIK PERATAAN LABA (Studi pada perusahaan Manufaktur yang Terdapat di Bura Efek Indonesia Tahun 2016-2018) ” Mega Riska; Yusralaini Yusralaini; Poppy Nurmayanti
JURNAL AL-IQTISHAD Vol 17, No 2 (2021)
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v17i2.12275

ABSTRAK “PENGARUH FINANCIAL LEVERAGE, DIVIDEND PAYOUT RATIO, NET PROFIT MARGIN DAN KEPEMILIKAN PUBLIK TERHADAP PRAKTIK PERATAAN LABA(Studi pada perusahaan Manufaktur yang Terdapat di Bura Efek Indonesia Tahun 2016-2018)” OLEH:MEGA RISKA Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui bagaimana pengaruh financial leverage, dividend payout ratio, net profit margin, dan kepemilikan publik terhadap praktik perataan laba pada perusahaan manufaktur yang terdaftar di BEI periode tahun 2016-2018. Jumlah sampel penelitian ini sebanyak 44 perusahaan dengan metode penarikan sampel menggunakan metode purposive sampling. Penelitian ini menggunakan data sekunder yang diperoleh melalui laporan keuangan perusahaan. Analisis data menggunakan regresi linier berganda yang terdiri analisis statistik deskriptif, uji asumsi klasik, dan uji hipotesis. Hasil analisis data linier berganda menunjukkan kepemilikan publik berpengaruh positif dan signifikan terhadap praktik perataan laba. Dividend payout ratio berpengaruh negatif dan signifikan terhadap praktik perataan laba. Sedangkan untuk variabel financial leverage dan net profit margin tidak berpengaruh signifikan terhadap praktik perataan laba. Kata Kunci : Financial Leverage, Dividend Payout Ratio, Net Profit Margin, Kepemilikan Publik, dan Praktik Perataan Laba

Pengaruh Preferensi Mahasiswa Akuntansi terhadap Pengetahuan dan Kinerja Mahasiswa Alfiati Silvi; Poppy Nurmayanti
Jurnal Akuntansi dan Bisnis Vol 7, No 1 (2007)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v7i1.55

Previous empirical research was investigating about the difference beliefs and knowledge influencing student’s performance. This study investigates whether accounting students’s preference to knowledge and student’s performance in order to increase student’s ability to act profesionally in the future. The research design was survey method with using purposive sampling technique, there were 190 accounting students as the respondents. The questionnaires were sent by snowballs method in Riau University (Unri), Islamic State University (UIN), and Islamic Riau University (UIR) Data analysis to test hypothesis is done with multiple linear regression analysis. This research results show that: (1) accounting student’s preference towards knowledge and student’s performance is valid and reliabel as research instruments, only uncertain knowledge is unreliabel, (2) the whole of variables do not effect student’s performance on multiple choice and essay test. It’s opposite with previous research, that shows uncertain knowledge, the complex knowledge, and the unlimited capacity affect student’s performance on essay test positively.

Co-Authors Afrina Afrina Alamsyah, Mudrika Alfarisy, Ibnu Alfiati Silvi Amani Ruhil Andewi Rokhmawati Ando Fahda Aulia Andreas Andreas Anggraini, Maiza Annisa Dwi Yuliana Annisa Wulandari Anthony Mayes Anugrah, Rita Aurelia, Clara Azwir Nasir Azwir Nasir Bayu Adriantama Benny Hamdi Rhoma Putra Cantika, Mona Ayu Citra Rezki Ramadhani Cut Endang Kurniasih David Febryant Dika Miftah Faridh Dira Febrianti Doddy Setiawan Edfan Darlis Eka Hariyani Eka Lestari Eka Setiawati Eliza Khoirunisa Emrinaldi Nur DP EMRINALDI NUR DP Emrinaldi Nur DP Enni Savitri Evi Suryawati Fifi Nofiani Firzal, Yohannes Fitri Fitri fitri yunina Gusrian, Virgo Hafiz Tri Zuriansyah Hanny Putri Sari Hardi ' Hariadi Hariadi Yasni, Hariadi Harnedi Maizir Herwika, Essi Ibrahim, Malahayati Ika Berty Apriliyani Indrawati, Novita Indriani, Putri Jeni Wardi M Kemal Al Rasyid MAGRETA MAGRETA Malahayati Ibrahim Margaret RMP Mayla Khoiriyah Mega Riska Meisy Dwi Intan Sari Meisy Zahrati Afifah Melta Suplina Mukhlis Mukhlis Nanda Fatmawati Nesya Billa Sausan Niko Andriansyah Nita Wahyuni Novita Indrawati Nurhafida Nurhafida Pipin Kurnia Putri Badriah Mukarromah Rahmita Budiartiningsih Rahmita Khairani Asrar Raihan Arditama Harnedi Ramadahniel Islami Reni Suryanita Restu Agusti Ria Nelly Sari Rialdy Rita Anugerah Riyan Hidayat Riztari Anggraini Rokhmawati, Andewi Ruminda Ruminda Samsiar, Samsiar Sem Paulus Sem Paulus Silalahi Sinta Ramaiyanti Siska Rohaliza Supriono Supriono Syarifah Farra Annisa Tiara Dewi Sundari Tumpal Pandiangan Ulfa Afifah, Ulfa Vince Ratnawati Wandrianto, Rio Widiasti Sukmaningrum Wiwik Pujiati Yenita Roza Yesi Mutia Basri Yesi Mutia Basri Yuana Nurulita Yusma Dani Yusni Maulida Yusni Maulida Yusralaini Yusralaini

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