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All Journal Kinerja JURNAL PESONA Gadjah Mada International Journal of Business Journal of Indonesian Economy and Business MODUS-Jurnal Ekonomi dan Bisnis Kumawula: Jurnal Pengabdian Kepada Masyarakat Edukasi Lingua Sastra
Dewi Ratnaningsih
Atma Jaya Yogyakarta University
Arts Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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PENGARUH RISIKO USAHA BERBASIS INFORMASI AKUNTANSI TERHADAP PREMIUM PENERBITAN SAHAM PERDANA DI INDONESIA Manampiring, Melisa Marianni; Ratnaningsih, Dewi
Kinerja: Jurnal Bisnis dan Ekonomi Vol 17, No 2 (2013): Kinerja Jurnal Bisnis dan Ekonomi
Publisher : Kinerja: Jurnal Bisnis dan Ekonomi

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Abstract

The purpose of this research is to examine the impact of accounting-based business risks in prospectus to IPOissue premium in Indonesia Capital Market (IDX). Proxies for accounting-based business risks are age of thecompany, company’s size, liquidity, after tax earnings, leverage, and IPO’s offering size.Sample of this research consists of 35 rms listed in Indonesia Capital Market (IDX) that went public during2009 to 2010. Data for this research are taken from Pusat Referensi Pasar Modal (PRPM) located in IndonesiaCapital Market (IDX). This research found that after tax earnings and IPO’s offering size are statisticallysigni cant in determining IPO issue premium.Kewords: issue premium, accounting-based business risks, age of the company, company’s size, liquidity,after tax earnings, leverage, and IPO’s offering size.
A MECHANISM AND DETERMINANTS OF AN AGENCY-COST EXPLANATION FOR DIVIDEND PAYMENTS Hartono, Jogiyanto; Ratnaningsih, Dewi
Gadjah Mada International Journal of Business Vol 5, No 2 (2003): May-August
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

This study explains the dividend puzzle using the agency-cost frame work suggested by Easterbrook (1984). Easterbrook hypothesized that shareholders in firms, who increase cash dividend payout and ‘simultaneously raise debts to finance their investments are likely to be wealthier than those in firms who only increase their cash dividend payout. He provided the mechanism that shareholders use the dividend payments to force managers to go to the capital markets to raise funds. Therefore, he argued that dividend policy influences the financing policy. A system of simultaneous equation using three-stage generalized least square method is used to test the hypotheses. Among the variables to proxy the investment opportunity set, market-to-book ratio, market-to-book assets ratio and accounting earnings-per-share-to-price ratio are the best proxies. Attempt is made to obtain better proxies for the investment opportunity set using an instrument variable method. The system is robust to alternate investment opportunity variables as well as to the instrumental variables. The findings are as follows. For the firms that increase cash dividend payout and raise debt simultaneously, (a) dividend policy is not a shareholders mechanism, but a managers accounting-based decision with accounting earnings and retained earnings as the major determinants, (b) dividend policy influences financing policy, but not the other way around, (c) increasing dividend payment decreases shareholders wealth, but increasing debt subsequently increases shareholders wealth with a net effect positive to shareholders wealth, and (d) dividend policy is independent from investment policy.
TOTAL AND INDIVIDUAL EFFECTS OF AN AGENCY-COST EXPLANATION FOR DIVIDEND PAYMENTS Ratnaningsih, Dewi; Hartono, Jogiyanto
Journal of Indonesian Economy and Business Vol 18, No 1 (2003): January
Publisher : Journal of Indonesian Economy and Business

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Abstract

Penelitian ini menjelaskan dividend puzzle menggunakan teori biaya keagenan yangdiusulkan oleh Easterbrook (1984). Dia menghipotesiskan bahwa pemegang saham yangmenaikkan pembayaran dividen dan secara ‘simultan’ meningkatkan utang untukmembiayai investasinya lebih sejahtera dibandingkan dengan pemegang saham lainnyayang hanya meningkatkan pembayaran dividennya saja. Dia menyediakan mekanismebahwa pemegang saham menggunakan pembayaran dividen untuk memaksa manajer kepasar modal untuk menggalang dana. Argumen Easterbrook dibangun berdasarkan padabiaya pemonitoran keagenan. Biaya ini merupakan biaya yang signifikan dan pemegangsaham tidak dapat mendapatkan hasil sepenuhnya dari biaya pemonitoran yangdikeluarkan. Mereka hanya menerima manfaat sebesar proporsi kepemilikannya saja,karena beberapa manfaat akibat dari biaya pemonitoran ini akan juga diterima olehprisipal lain seperti pemegang obligasi. Suatu mekanisme untuk meningkatkankesejahteraan pemegang saham dilakukan untuk memaksa pemegang obligasi membagibeban biaya pemonitoran. Dengan demikian pemegang saham yang mampu memaksamanajernya mencari tambahan dana di pasar modal akan mendapatkan insentifmengurangi biaya pemonitoran keagenan.Kesejahteraan pemegang saham dipengaruhi oleh dua kebijakan yaitu, kebijakandividen (meningkatkan pembayaran dividen) dan kebijakan pendanaan (meningkatkanutang) secara ‘simultan’. Penelitian ini mencoba menginvestigasi kebijakan mana yangmempengaruhi yang lainnya. Penelitian ini selain meneliti efek keseluruhan dari keduakebijakan secara ‘simultan,’ juga meneliti efek individual dari masing-masing kebijakanterhadap kesejahteraan pemegang saham.Penelitian ini menemukan hasil mendukung hipotesis dari Easterbrook yaitu,perusahaan-perusahaan yang meningkatkan pembayaran dividen tunainya dan sekaligusmeningkatkan utang-utangnya benar-benar meningkatkan kesejahteraan pemegang saham.Meningkatkan pembayaran dividen akan menurunkan kesejahteraan pemegang saham,tetapi meningkatkan utang setelahnya akan meningkatkan kesejahteraan pemegang saham dengan efek total bersih berpengaruh positif terhadap kesejahteraan pemegang saham.Keywords: agency monitoring cost, dividend mechanism, dividend policy, financing policy,total effect, individual effect, shareholders’ wealth, investment opportunity set.
CONFLICT OF INTEREST PROBLEM IN THE MANAGEMENT-CONTROLLED FIRMS Ratnaningsih, Dewi; Hartono, Jogiyanto
Journal of Indonesian Economy and Business Vol 16, No 1 (2001): January
Publisher : Journal of Indonesian Economy and Business

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Abstract

This study hypothesizes that the conflict of interest problem exists in themanagement-controlled firms. The problem does not exist in the owner-controlled firms.This study supports these hypotheses.The conflict of interest problem occurs in the management-controlled firmsbecause managers tend to emphasize their wealth by increasing sales or profit but stockreturns at the expense of shareholders’ wealth. Shareholders are more concerned withthe increase of stock returns, which is related directly to their wealth. On the otherhand, in the owner-controlled firms, since the managers are also the owners of thefirms, the conflict of interest problem does not exist.The conflict of interest problem still persists even though CEOs have beencompensated well. The problem cannot be solved by how much CEOs are paid, but byhow they are paid. The problem can be reduced by designing compensation scheme thatincreases the ownership of the CEOs. This situation had already been recognized by theU.S. firms, that of the 374 firms in the sample, 80% or 300 firms are the ownercontrolledfirms.Keywords: Compensation, conflict of interest, agency relationship.
PENGARUH RISIKO USAHA BERBASIS INFORMASI AKUNTANSI TERHADAP PREMIUM PENERBITAN SAHAM PERDANA DI INDONESIA Manampiring, Melisa Marianni; Ratnaningsih, Dewi
KINERJA Vol 17, No 2 (2013): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v17i2.379

Abstract

The purpose of this research is to examine the impact of accounting-based business risks in prospectus to IPOissue premium in Indonesia Capital Market (IDX). Proxies for accounting-based business risks are age of thecompany, company’s size, liquidity, after tax earnings, leverage, and IPO’s offering size.Sample of this research consists of 35 rms listed in Indonesia Capital Market (IDX) that went public during2009 to 2010. Data for this research are taken from Pusat Referensi Pasar Modal (PRPM) located in IndonesiaCapital Market (IDX). This research found that after tax earnings and IPO’s offering size are statisticallysigni cant in determining IPO issue premium.Kewords: issue premium, accounting-based business risks, age of the company, company’s size, liquidity,after tax earnings, leverage, and IPO’s offering size.
PENGARUH REAL EARNING MANAGEMENT TERHADAP ARUS KAS OPERASI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI) Nugroho, Felicianus Adi; Ratnaningsih, Dewi
Modus Journals Vol 27, No 1 (2015): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v27i1.569

Abstract

This study aims to determine the efect of real earnings management which is a proxy of earnings management to the predictive ability of fnancial reports through the company’s operating cash fow. Researchers also consider the infuence exerted by the quality of audits of the relationship between real earnings management with the company’s operating cash fow. Samples are manufacturing companies listed in Indonesia Stock Exchange during the period of observation 2010-2012.Berdasarkan criteria previously set contained 249 corporate data used in this study. The results of this study revealed that real earnings management has an infuence on the predictive ability of fnancial statements through operating cash fow. Quality audits can also afect earnings management actions undertaken by the company and consequently also of the operating cash fow of the company. Overall audit quality may afect the actions of earnings management and certainly also the predictive ability of corporate fnancial statements.Keywords: real earnings management, operating cash fow, and audit quality.
PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA MELALUI AKTIVITAS RIIL Boedhi, Nico Radityo; Ratnaningsih, Dewi
KINERJA Vol 19, No 1 (2015): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v19i1.536

Abstract

This study examines the impact of audit quality on Real Earnings Management (REM). Real earnings management is defined as management actions that deviate from normal business practices, undertaken withthe primary objective of meeting certain earnings thresholds (Roychowdhury, 2006). One proxy is taken for real earnings management, while abnormal operating cash flows and proxy for audit quality are taken as the size of audit firm. Research samples are selected from the population of manufacturing companies listed in Bursa Efek Indonesia from year 2007 to 2011. Sample criteria is companies which have strong incentive to engage in real earnings management and 126 companies are selected. Multiple Regression Model has been applied for data analysis. It is found that impact of audit quality on real earnings management is positive. This result concludes that audit quality is not a warranty that a company’s financial statement is free from earnings management.Keywords: audit quality, earnings management, real earnings management, abnormal cash flow operation.
PERSEPSI DAN PERSONALITAS APLIKASI SISTEM TEKNOLOGI INFORMASI NIR-KERTAS Ratnaningsih, Dewi
Modus Journals Vol 30, No 2 (2018): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v30i2.1707

Abstract

Sistem teknologi informasi nir-kertas (paperless office) sudah mulai banyak digunakan di organisasi bisnis maupun nirlaba. Universitas juga sudah mulai menggunakan sistem teknologi informasi nir-kertas misalnya untuk pengisian nilai ujian mahasiswa langsung ke portal, pengiriman undangan rapat lewat e-mail dan lainnya. Penelitian ini mempunyai tujuan menguji dan membandingkan pengaruh persepsi dan personalitas dalam kaitannya dengan menggunakan teknologi nirkertas. Penelitian ini menggunakan model TAM dan TPB yang ditambahkan dengan variabel-variabel personalitas. Hipotesis-hipotesis diuji dengan menggunakan Partial Least Square. Penelitian ini menemukan hasil yang penting, yaitu tiga variabel personalitas signifikan mempenaruhi niat perilaku menggunakan sistem teknologi nir-kertas.Tiga dari lima variabel personalitas yang digunakan signifikan dan terdukung, yaitu variabel kesetujuan (agreeableness) dan kesupelan (extraversion) yang berhubungan positif dan signifikan mempengaruhi niat perilaku (intention), serta variabel kelambanan (neuroticism) yang berhubungan negatif dan signifikan mempengaruhi niat perilaku (intention). Kata kunci: teknologi nir-kertas, kegunaan persepsian, kemudahan penggunaan persepsian, niat perilaku, perilaku, kontrolabitas, keyakinan-sendiri, kesetujuan, kesungguhan, kesupelan, kelambanan, keterbukaan terhadap pengalaman.
PENGARUH STRUKTUR KEPEMILIKAN ULTIMAT DAN STRUKTUR DEWAN KOMISARIS INDEPENDEN TERHADAP DIVIDEND PAYOUT RATIO Perwira, Hendrik; Ratnaningsih, Dewi
Modus Journals Vol 31, No 1 (2019): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (733.116 KB) | DOI: 10.24002/modus.v31i1.1956

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh struktur kepemilikan ultimat dan struktur dewan komisaris terhadap dividend payout ratio. Karena data tidak berdistribusi normal, analisis korelasi point biserial dan korelasi spearman rank digunakan untuk menguji hipotesis-hipotesis.Penelitian ini menggunakan 87 sampel perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013 sampai 2015. Hasil penelitian menunjukkan struktur kepemilikan keluarga berpengaruh negatif terhadap dividend payout ratio, dan struktur kepemilikan pemerintah berpengaruh positif terhadap dividend payout ratio. Struktur kepemilikan investor asing dan struktur dewan komisaris berpengaruh positif terhadap dividend payout ratio. Kata Kunci:    struktur kepemilikan ultimat, struktur kepemilikan keluarga, struktur kepemilikan pemerintah, struktur kepemilikan investor asing, struktur dewan komisaris, dividend payout ratio.
Nilai Budaya Lampung (Piil Pesenggiri) dalam Sastra Lisan Pepaccur Masyarakat Lampung Pepadun dalam Prosesi Pengambilan Gelar Adat Ratnaningsih, Dewi
JURNAL PESONA Vol 5, No 1 (2019)
Publisher : JURNAL PESONA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26638/jp.790.2080

Abstract

Pepaccur is a Lampung poetry which contains advices or messages delivered in the ceremony of giving customary titles. In this study, data was collected from several areas belonging to the Lampung Abung community, such as Kotabumi Ilir, Blambangan Pagar, Surakarta, Bumi Agung, and Mulang Maya. The problem that will be examined in this study is the cultural values of Lampung contained in Pepaccur. The purpose and benefits of this research are (1) to know the cultural values contained in Pepaccur in the Pepadun community in the procession of taking customary titles; (2) to revitalize Pepaccur in the Pepadun Lampung community. Descriptive method through qualitative approach is the method used in this study. Data collection techniques used in this study were (1) Observations, (2) Recording, and (3) Interviews. The data analysis technique is done by identifying the cultural values of Lampung (piil pesengiri) in Pepaccur. Based on the ethnographic study that was used as a foothold in this study, the cultural values contained in Pepaccur contain advice or messages of life called piil-pesenggiri. Piil-pesenggiri itself consists of: (1) meeting nyimah, (2) nengah nyappur, (3) sakai, (4) waving, and (5) juluk adek.
Co-Authors Amelia, Safira Aprilia, Rida Aprilianti, Putri Felicianus Adi Nugroho, Felicianus Adi Hartono Hartono Hartono Hartono Indriyani, Nopi Riski Jogiyanto Hartono Khusnul Khotimah Kristina, Marilin Melisa Marianni Manampiring Nico Radityo Boedhi, Nico Radityo Perwira, Hendrik Ruchiyat, Marina Gusnia Sri Widayati