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All Journal Proceeding Fakultas Ekonomi Jurnal Mahasiswa Pasca Sarjana Students´ Journal of Accounting and Banking
Ceacilia Sri Mindarti
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Economics, Econometrics & Finance Education

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PENGARUH KINERJA AUDITOR, TURN OVER INTENTION, DAN KOMITMEN ORGANISASI TERHADAP PREMATURE SIGN- OFF (Ditinjau dari Goal Setting Theory) Sri Mindarti, Ceacilia; Puspitasari, Elen
Proceeding Fakultas Ekonomi 2012
Publisher : Proceeding Fakultas Ekonomi

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Abstract

Goal Setting Theory in this study is used to review and analyze the influence of internal individual factors (such as auditor individual performance, turnover intention and organizational commitment) on acceptance of a premature sign-off. Source of data in this study were auditors working in audit firms in Indonesia as respondents. The data was collected using survey method by sending questionnaires to the respondents by mail. The result of this study has shown that individual performance and turnover intention have influence to acceptance of a premature sign-off. On the other hand organizational commitment has no influence to acceptance of a premature sign-off. Keywords: Goal Setting Theory, Auditor Performance, Turnover Intention, Organizational Commitment, and Premature Sign-off.
PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DI INDUSTRI PERBANKAN INDONESIA Ririn Setyawati, 08.05.52.0087; Sri mindarti, Ceacilia
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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The purpose of this study was to examine the effect of the implementation of corporate governance measured by board size, proportion of independent board, audit committee existence and size of the companys toward earnings management measures of discretionary accruals calculated using the model Modified Jones Model (Dechow et al 1995 ).The sample in this study is a company engaged in banking that has gone public on the Stock Exchange in the year 2007-2010. Data collection methods in this study using purposive sampling. The amount of observational data obtained in this study as much as 96 observational data from 24 sample banking firms each year.By using a multiple linear regression analysis, the results show that good corporate governance mechanisms are shown to affect the size of the board to reduce the earning management. The result of this research mean that the mechanism by which the company has managed to minimize the practice of earnings management, so that it can be concluded that the mechanism of corporate governance have worked effectively to improve company performance.Keywords: corporate governance, board of directors, audit  ommittees, earnings management
Faktor – Faktor yang Mempengaruhi Penerimaan Opini Audit Going Concern ( Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI 2008-2010) Yuliani Susanti, 08.05.52.0021; Sri Mindarti, Ceacilia
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to examine the effect of company size, audit quality, and audit opinions the previous year. The population used in this study are all manufacturing companies listed in Bursa Efek Indonesia (BEI). The samples obtained by using purposive sampling method have a problem with financial distress criteria, the accumulated losess, eraning’s negative, current operations and net income is negative.Hypothesis testing is done by multivariate analysis using logistic regression the independent variable is a combination of metric and non metric (nominal). This analysis technique does not require normality test and test again the assumption on the independent variables. Logistic regression models, asses model fit, and parameter estimation and interpretation.In this study, quality audit and the audit opinion the previous year has positive influence on the possibility of receiving going concern audit opinion. While the size of the company’s revenues negatively affect the possibility og receiving going concern audit opinion.Keywords: Size Of The Company, Quality Auditor, The Previous Year’s Opinion, Going Concern.
PENGARUH KUALITAS AUDIT, KONDISI KEUANGAN PERUSAHAAN, DAN AUDIT DELAY TERHADAP OPINI GOING CONCERN Ridwan Rifiyanto, 08.05.52.0031; Sri Mindarti, Ceacilia
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to examine the effect of audit quality, the company’s financial condition, and audit delay on Opinion Audit Going Concern acceptance of the manufacturing companies located in Indonesian Stock Exchange. The population used in this study are all manufacturing companies listed in Bursa Efek Indonesia (BEI). The samples obtained by using purposive sampling. Hypothesis testing is done by multivariate analysis using logistic regression the independent variable is a combination of metric and non metric (nominal). This analysis technique does not require normality test and test again the assumption on the independent variables. Logistic regression models, asses model fit, and parameter estimation and interpretation. In thus study, the company’s financial condition has positive influence on the possibility of receiving going concern audit opinion. While the audit quality and audit delay revenues negatively affect the possibility of receiving going concern audit opinion.Keywords: Audit Quality, The Company’s Financial Condition, Audit Delay, Going Concern.
PENGARUH CORPORATE GOVERNANCE DAN AUDITOR EKSTERNAL TERHADAP INTEGRITAS LAPORAN KEUANGAN (Perusahaan Manufaktur yang terdaftar di BEI pada Periode 2008-2011) Putri Intan Amalia, 09.05.52.0159; Sri Mindarti, Ceacilia
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to examine how the effect of institutional ownership, independent commissioners, the audit committee and external auditor to the integrity of the financial statements. Study sampleas many as 101 manufacturing companieson the Indonesian Stock Exchange, and the method use dispurposive sampling is a sampling method by specifying certain criterias with the method of pooling data (2008 - 2011), so the number of samples (n) =404. Methods of data collection using documentation’s method of Indonesian Stock Exchange. And the method of data analysis using multiple linear regression. The results showed that institutional ownership is not significant to the integrity of the financial statements partially, the independent commissioner is not significant to the integrity of the financial statements partially, the audit committee is not significant to the integrity of the financial statements and auditor external is not significant to the integrity of the financial statements partially.Keywords: institutional ownership, independent commissioner, audit committee, auditor external and integrity of the financial statements.
PENGARUH TAX AVOIDANCE, DEWAN DIREKSI, KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJEMEN, UKURAN PERUSAHAAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN Nur Setiawan, 10.05.52.0039; Sri Mindarti, Ceacilia
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

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Abstract

The purpose of this study was to examine the effect of tax avoidance, Board of directors, independent directors, management ownership, firm size, and institutional ownership on firm value.The population in this study were manufacturing companies listed in Indonesia Stock Exchange (IDX) from 2008 to 2012. Sampling metod based on specified criteria namely purposive sampling with data analisis using multiple linear regresion.The results showedthat: (1) Effectivetax rateanda significantnegative effecton firm value. (2) Firm sizeon firm value. (3) The board of directorshas no effecton firm value. (4) Independent commissionerhas no effecton firm value. (5) Management ownershiphas no effecton firm value. (6) Institutional ownershiphas no effecton firm value.Keywords: Tax avoidance, size company, board ofdirectors, independent directors, managementownership, institutional ownership
FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN MANUFAKTUR DI INDONESIA Dwi Andriyandono Kasmo, 09.05.52.0038; Sri Mindarti, Ceacilia
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

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Abstract

An enterprise value of investors perceptions of the company. Value of the company better reflects the state of a company, because the value indicates that the company has a good performance and a good internal control system. Value of the company is also an indicator for investors to invest their money into a company, so the company had to increase the value of the company to attract investors to provide capital.The purpose of this study was to analyze the effect of debt policy, profitability and firm age on firm value. The sample in this study manufacturing companies listed in Indonesia Stock Exchange in 2010-2012. The sampling technique used to determine the sample using purposive sampling is that sampling by specifying certain criteria. Regression analysis showed that the debt policy and firm age has no effect on firm value, while profitability has a positive effect on firm value.Keywords: Debt Policy, Profitability, Age Company, Corporate Value
PENGARUH CORPORATE GOVERNANCE DAN AUDITOR EKSTERNAL TERHADAP INTEGRITAS LAPORAN KEUANGAN Adi Kurniawan Arif Widodo, 09.05.52.0142; Sri Mindarti, Ceacilia
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to analyze the influence of institutional ownership, independent directors, independent audit committees and external auditors to integrity of the financial statements.Population in this study were manufacturing company that listed in Indonesian Stock Exchange. Sampling method that used in this study was purposive sampling. Regression analysis was used to testy the influence of institutional ownership, independent directors, independent audit committees and external auditors to integrity of the financial statements.The result of this study showed that institusional ownership, committees audit and external auditors have no influence to integrity of financial statement. On the other the independent directors has a negative influence to integrity of financial statements.Keywords: institutional ownership, independent commissioner, audit committee, external auditors and the integrity of the financial statements
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN KANTOR AKUNTAN PUBLIK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012) Martiana Sani, 10.05.52.0006; Sri Mindarti, Ceacilia
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aimed to examine the effect of the KAP size, financial distress, stock ownership, management changes, and audit opinion on auditor changes. The issue of independence is the main cause of the auditor changes is mandatory in Indonesia. Auditor changes can occur because of regulations requiring compulsory and can happen voluntarily. The data used in this study is data companies listed in Indonesia Stock Exchange in 2010-2012. The research used proporsive sampling and obtain a sample of 45 data the reseach. The data reseach then tested by logistik regression using SPSS 19 application to test the effect of the KAP size, financial distress, stock ownership, and managemen changes, and audit opinion on auditor changes. The results of this study indicate that the audit opinion significantly has effect on auditor changes, while the KAP size, financial distress, stock ownership, and management changes do not have effect on auditor changes.Keywords: Auditor changes, KAP size, financial distress, stock ownership, management changes and audit opinion 
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO DAN RETURN ON ASSET TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Silvani Okta Faradina, 10.05.52.0024; Sri Mindarti, Ceacilia
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students Journal of Accounting and Banking

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Abstract

Capital market existence in Indonesia is marked with to the number of investor that start inculcate its share in industry manufacturing. Growing fast its sector growth this manufactur is followed with growing request height of board need, until make investors manufactur requires fund from external source. Fund was from external source can be obtained pass bycapital market. The objectives of this research to analyze current ratio, debt to equity ratio, and return on assetto stock price of manufacturing industryt hat listed on Indonesian Stock Exchange in the period of 2010-2012. The data is obtained based on Indonesian Capital Market Directory (2010, 2011 and 2012)  publication. Sample of this research amount of 71 companies  from 146 manufactur companies those are listed in BEI. Multiple regression and hypothesis test using t-statistic is used to examine partial regression coefficient and f-statistic to examine the mean of mutual effect with level of significance 5%. In  addition,  classical assumption  test also performed including normality test, multicolinearity test, heteroscedasticity test and autocorrelation test. The multiple regression shows that Current Ratio hasn’t significant negative effect on stock prices, while Debt to Equity Ratio hasn’t significant positive effect on stock price and Return on Asset significant positive effect on stock price. Keywords: Stock Price, Current Ratio, Debt to Equity Ratio and Return on Asset
Co-Authors 08.05.52.0021 Yuliani Susanti 08.05.52.0031 Ridwan Rifiyanto 08.05.52.0087 Ririn Setyawati 09.05.52.0038 Dwi Andriyandono Kasmo 09.05.52.0142 Adi Kurniawan Arif Widodo 09.05.52.0159 Putri Intan Amalia 10.05.52.0006 Martiana Sani 10.05.52.0024 Silvani Okta Faradina 10.05.52.0039 Nur Setiawan 1352020052 Happy Purwanto, 1352020052 Elen Puspitasari INGGRIT MEILANA HALIM, 14.05.52.0287