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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ilmiah Telaah Manajemen Fokus Ekonomi JURNAL AKUNTANSI DAN AUDITING JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Proceeding Fakultas Ekonomi Kinerja JDM (Jurnal Dinamika Manajemen) Jurnal Mahasiswa Pasca Sarjana Media Ekonomi dan Manajemen Students´ Journal of Accounting and Banking AKSES: Jurnal Ekonomi dan Bisnis Proceeding SENDI_U JABE (Journal of Accounting and Business Education) Jurnal Ilmiah Universitas Batanghari Jambi EKONOMIS : Journal of Economics and Business Jurnal Organisasi Dan Manajemen AKTSAR: Jurnal Akuntansi Syariah PROCEEDINGS J-MAS (Jurnal Manajemen dan Sains) Alignment: Journal of Administration and Educational Management Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jurnal STIE Semarang (Edisi Elektronik) Jurnal Ilmu Manajemen dan Akuntansi Terapan FINANCIAL : JURNAL AKUNTANSI Jurnal Ekonomi Manajemen Sistem Informasi Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Community Engagement and Emergence Journal (CEEJ) Jurnal Akuntansi Indicators : Journal of Economic and Business PENA ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JER
Ceacilia Srimindarti
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Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences

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Journal : Proceeding Fakultas Ekonomi

 1 
PENERIMAAN AUDITOR TERHADAP UNDER-REPORTING TIME Srimindarti, Ceacilia; Puspitasari, Elen
Proceeding Fakultas Ekonomi 2012
Publisher : Proceeding Fakultas Ekonomi

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Abstract

This study seeks to analyze the relationship between the factors that affect the auditors acceptance of under-reporting time. Auditor’s who worked in Public Accounting in Indonesia is an object in this study using questionnaire-based survey that was sent. The data have been collected and analyzed using SPSS. Expectancy theory and the theory of goal setting is the basic theory used to explain the behavior of auditors underreporting time in accepting. The results of this study found that locus of control variables have a positive and significant impact on acceptance of under-reporting time, while the variable of organizational commitment auditor has no influence on the acceptance of under-reporting time. Adversely affect the auditors expertise acceptance under-reporting time. These results indicate that the internal factors affecting the acceptance of individual auditor’s under-reporting time. Keywords : locus of control, auditor’s expertise, organizational commitment, acceptance of under-reporting time, expectancy theory and the theory of goal setting.
PERAN INDIKATOR KEKAYAAN INTELEKTUAL TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Puspitasari, Elen; Srimindarti, Ceacilia
Proceeding Fakultas Ekonomi 2013: 2013
Publisher : Proceeding Fakultas Ekonomi

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Abstract

Capability of knowledge and technology becomes a key factor for the progress of the economy in many developed countries, so there is a necessity intended for companies to change their business strategy, which was originally based labor force towards knowledge-based businesses. Companies need to communicate some other information to users of financial statements related to the value added that is owned by the company i.e. intellectual capital (IC).This study will describe the role of IC indicators as measured by VAICTM, which consists of VACA, VAHU, and STVA to the companys performance measured by market valuation, profitability and productivity,which firm size as a control variable. The population in this study is manufacturing companies listed on the IDX from 2007 to 2010, with purposive sampling to obtain a sample of 20 companies with 80 data observations. The results of statistical hypothesis testing using multiple linear regression test showed that the IC has a positive and significant influence on companys performance.Keywords: Intellectual Capital, Value Added, Performance.
PENERIMAAN AUDITOR TERHADAP UNDER-REPORTING TIME Srimindarti, Ceacilia; Puspitasari, Elen
Proceeding Fakultas Ekonomi 2014
Publisher : Proceeding Fakultas Ekonomi

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Abstract

This study seeks to analyze the relationship between the factors that affect the auditors acceptance of under-reporting time. Auditor’s who worked in Public Accounting in Indonesia is an object in this study using questionnaire-based survey that was sent. The data have been collected and analyzed using SPSS. Expectancy theory and the theory of goal setting is the basic theory used to explain the behavior of auditors underreporting time in accepting. The results of this study found that locus of control variables have a positive and significant impact on acceptance of under-reporting time, while the variable of organizational commitment auditor has no influence on the acceptance of under-reporting time. Adversely affect the auditors expertise acceptance under-reporting time. These results indicate that the internal factors affecting the acceptance of individual auditor’s under-reporting time. Keywords : locus of control, auditor’s expertise, organizational commitment, acceptance of under-reporting time, expectancy theory and the theory of goal setting
PENGARUH KINERJA AUDITOR, TURN OVER INTENTION, DAN KOMITMEN ORGANISASI TERHADAP PREMATURE SIGN- OFF (Ditinjau dari Goal Setting Theory) Srimindarti, 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 ofinternal individual factors (such as auditor individual performance, turnover intentionand organizational commitment) on acceptance of a premature sign-off. Source of datain this study were auditors working in audit firms in Indonesia as respondents. The datawas collected using survey method by sending questionnaires to the respondents bymail. The result of this study has shown that individual performance and turnoverintention have influence to acceptance of a premature sign-off. On the other handorganizational 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 KINERJA AUDITOR, TURN OVER INTENTION, DAN KOMITMEN ORGANISASI TERHADAP PREMATURE SIGN- OFF (Ditinjau dari Goal Setting Theory) Srimindarti, Ceacilia; Puspitasari, Elen
Proceeding Fakultas Ekonomi 2012
Publisher : Proceeding Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.588 KB)

Abstract

Goal Setting Theory in this study is used to review and analyze the influence ofinternal individual factors (such as auditor individual performance, turnover intentionand organizational commitment) on acceptance of a premature sign-off. Source of datain this study were auditors working in audit firms in Indonesia as respondents. The datawas collected using survey method by sending questionnaires to the respondents bymail. The result of this study has shown that individual performance and turnoverintention have influence to acceptance of a premature sign-off. On the other handorganizational 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.
THE PERCEPTION OF ADOPTING AN INFORMATION TECHNOLOGY INNOVATION ON THE RURAL BANKS OWNED BY LOCAL GOVERNMENT Puspitasari, Elen; Srimindarti, Ceacilia
Proceeding Fakultas Ekonomi 2013: 2013
Publisher : Proceeding Fakultas Ekonomi

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Abstract

The performance of rural banks owned by the local government showed progress very proud. Therefore, policies and strategies for the future development of rural banks directed inaccordance with the fundamental characteristics of rural banks, which is rural banks as community banks are healthy, strong, productive and spread throughout Indonesia andfocused in the provision of financial services the small, micro and medium Enterprises (SME’s) and local communities, especially in rural areas. The purpose of this study was to find out which variables are to be determinant to measure the user’s perceptions of adopting an information technology (IT) innovation on the rural banks owned by local government. Respondents in this study were employees as user’sadoption of IT on rural banks. Data obtained from respondents answers to the questionnaire. The factors that influence adopting an information technology innovation, which isvoluntariness, relative advantage, compatibility, image, ease of use, result demonstrability, visibility, trial ability, and facilitating conditions to be determined by principle componentanalysis under Factor Analysis Techniques. The adoption of information technologies by individuals and organizations has been an area of substantial research to extend information system. One of the important strategiesthat need to be done by the rural banks in order to increase competitiveness and outreach is empowering of supporting infrastructure industries owned by rural banks effectively, especially in information technology.Keywords: information system, technology innovation, principle component
The Effect Of Management Ownership, Leverage, Firm Size, And Profitability On Social Disclosure In Annual Reports Of Manufacturing Company (Empirical Study On Manufacturing Company Listed In Idx) Puspitasari, Elen; Srimindarti, Ceacilia
Proceeding Fakultas Ekonomi 2012
Publisher : Proceeding Fakultas Ekonomi

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Abstract

Products  of accounting  in  the form of financial statement–annual  report is the exposure of the report containing the accountability         of    the   management               of operational  activities  to  the  shareholders, but now need to extend this paradigm to be accountable to all  stakeholders. This study is        an        empirical       study   conducted       in manufacturing companies listed in IDX are intended to identify and examine the effect of  management  ownership,  leverage,  size, and                   profitability      on        social   disclosure (Sustainable   Reporting)  in  their  annual reports during the  period 2007-2010. The results of                     this       study        indicate       that management  ownership  and  leverage  has no   effect  on        the         disclosure       of     social reporting in annual reports, whereas firm size and profitability have an influence on social disclosure in annual reports. Keywords: Social  Disclosure,  Sustainable Reporting,  Management  Ownership, Leverage, Firm Size, Profitability
ANALISIS PENGARUH KOMISARIS INDEPENDEN, KONSENTRASI KEPEMILIKAN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE (ICD) DAN KINERJA PERUSAHAAN Suwarti, Titiek; Srimindarti, Ceacilia; Setianingsih, Nineng
Proceeding Fakultas Ekonomi 2016
Publisher : Proceeding Fakultas Ekonomi

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Abstract

The purpose of this study was to examine and analyze the effect of ownership’s concentration independent commissioners and leverage to the intellectual capital disclosure. The sample of this study were companies that listed in Indonesian Stock Exchange (IDX) which the category were manufacture companies. The population in this research is manufacture companies that listed in Indonesia Stock Exchange in 2012 to 2014. Sampling was done using purposive sampling method. To test and analyze the influence between variables using multiple regression analysis. The results showed that the firm size and profitability has significant positive effect to the intellectual capital disclosure; firm age and independent commissioners has negative significant effect to the intellectual capital disclosure; leverage has positive effect and no significant to the intellectual capital disclosure; while the ownership’s concentration has no significant effect to the intellectual capital disclosure. Keywords: Ownership Concentration, Independent Commissioners, Intellectual Capital Disclosure and Performance
PERAN KEPEMILIKAN INSTITUSIONAL,KOMISARIS INDEPENDEN, KOMITE AUDIT DAN AUDITOR EKSTERNAL TERHADAP INTEGRITAS LAPORAN KEUANGAN ( Perusahaan Manufaktur yang terdaftar di BEI pada Periode 2010-2012 ) Srimindarti, Ceacilia; Puspitasari, Elen
Proceeding Fakultas Ekonomi 2014
Publisher : Proceeding Fakultas Ekonomi

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Abstract

Perusahaan memiliki kewajiban menerbitkan laporan keuangan dengan integritas yang tinggi bagi pihak yang berkepentingan. Terdapat beberapa faktoryang mempengaruhi integritas laporan keuangan. Penelitian ini bertujuan untukmenguji pengaruh kepemilikan institusional, komisaris independen, komite audit danauditor eksternal terhadap integritas laporan keuangan.Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar diBursa Efek Indonesia (BEI) tahun 2010 sampai 2012. Sampel yang digunakan dalampenelitian ini diambil berdasarkan kriteria-kriteria yang ditentukan (purposivesampling). Data yang telah terkumpul dianalisis dengan menggunakan regresi linierberganda. Hasil penelitian ini menunjukkan bahwa komisaris independen berpengaruhpositif terhadap integritas laporan keuangan. Sedangkan kepemilikan institusional,komite audit dan auditor eksternal tidak berpengaruh terhadap integritas laporankeuangan.Kata Kunci: kepemilikan institutional, komisaris independen, komite audit, auditoreksternal, integritas laporan keuangan.
ANALISIS PENGARUH KOMISARIS INDEPENDEN, KONSENTRASI KEPEMILIKAN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE (ICD) DAN KINERJA PERUSAHAAN Suwarti, Titiek; Srimindarti, Ceacilia; Setianingsih, Nineng
Proceeding Fakultas Ekonomi 2016
Publisher : Proceeding Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.23 KB)

Abstract

The purpose of this study was to examine and analyze the effect of ownership’s concentration independent commissioners and leverage to the intellectual capital disclosure. The sample of this study were companies that listed in Indonesian Stock Exchange (IDX) which the category were manufacture companies. The population in this research is manufacture companies that listed in Indonesia Stock Exchange in 2012 to 2014. Sampling was done using purposive sampling method. To test and analyze the influence between variables using multiple regression analysis. The results showed that the firm size and profitability has significant positive effect to the intellectual capital disclosure; firm age and independent commissioners has negative significant effect to the intellectual capital disclosure; leverage has positive effect and no significant to the intellectual capital disclosure; while the ownership’s concentration has no significant effect to the intellectual capital disclosure. Keywords: Ownership Concentration, Independent Commissioners, Intellectual Capital Disclosure and Performance
Co-Authors 08.05.52.0057 Jayanti Sukining Tiyas 08.05.52.0144 Elisa Yuliana 08.05.52.0146 Novi Indrayani 09.05.52.0057 Choirotun Nisak 09.05.52.0070 Indrawati 09.05.52.0122 Nursia Wahyuningtyas 10.05.52.0079 Luluk Badriyah 12.05.52.0205 Intan Rosemaya Cintya, 12.05.52.0205 12.52.02.0189 Suwargono, 12.52.02.0189 12.52.02.0191 Dewi Ayun, 12.52.02.0191 12.52.02.0200 Rudi Hartono, 12.52.02.0200 13.52.02.0076 Dwi Joko Supriyanto, 13.52.02.0076 13.52.02.0097 Sri Hartini, 13.52.02.0097 AA Sudharmawan, AA Achmad Badjuri Alfasadun Alfasadun Amedio Aditya Aneta Devi Angga Prasetia, 13.05.52.0091 Angga Prasetia, 13.05.52.0091 anggreani, Arum septhia Anggun Prasetia Ningtyas, 12.05.52.0136 Ani Sulistiyani, 13.05.52.0089 Ani Sulistiyani, 13.05.52.0089 Annisa Fattika, 12.05.52.0190 Annisa Fattika, 12.05.52.0190 Ardiansyah, Firdaus Damas Septio Ardiansyah, Firdaus Damas Septio Arum septhia anggreani Ashobah, Siti Nur Fajriah Askar Yunianto Caroline Caroline Catur Ragil Sutrisno Cicilia Amanda Tia Oktaviani, 17.05.72.0010 Darmawan, Abel Prathama Devi, Aneta Deviana Fadhila Aprilia Puspita Effendhi, Aziz Elen Puspitasari Enriyani, Manuela Etty Puji Lestari Fajar Lia Agustina, 15.05.52.0034 Farah Harwandita Fatmawati, Ikha Firdaus Damas Septio Ardiansyah, 14.05.52.0260 Firdaus Damas Septio Ardiansyah, 14.05.52.0260 Fita Aprilian, 13.05.52.0178 Fita Aprilian, 13.05.52.0178 Habsi, Triyandar Hanastuti, Anisha Rahma Hanif Pratiwi Hidayah, Zainur Ikha Fatmawati Indira Djanuarti Isna Aulia Dewi, 14.05.52.0257 Istikhomah, Siti Iye, Risman Jaeni Jaeni Juremi Juremi, Juremi Khanifah Khanifah Kristiana, Ida Kurnia, Achmad Syakir Lestar, Etty Puji Lili Wijayanti Lisiantara, Gregorius Anggana Listiarini, Niken Dwi Martadi, Damianus Nursih Maryono Maryono Meutia Meutia Mila Agustin Moch Irsad Muslikin, Muslikin Nasihin, Ihsan Ni Made Adi Krisnawati, 11.05.52.0121 Ni Made Adi Krisnawati, 11.05.52.0121 Nita Happi Amalia, 12.05.52.0177 Nita Happi Amalia, 12.05.52.0177 O., Rachmawati Meita Oktarinda Eka Putri Zalzabela Oktaviani Kristina Kardhianti Oktaviani, Cicilia Amanda Tia Pancawati Hardiningsih Pramatatya, R. Aditya Putra Pratiwi, Hanif putra, Aper prima Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Radea Dian Purnama, 11.05.52.0034 Radea Dian Purnama, 11.05.52.0034 Riska Kuzaimah RR Dewi Handayani Rr. Tjahjaning Poerwati Rufiyad Mawati, Eny Setianingsih, Nineng Shodiqin ., Shodiqin Sholihul Fuad, Sholihul Titiek Suwarti Tofan Gilang Pratama, 13.05.52.0011 Tofan Gilang Pratama, 13.05.52.0011 Wasirin, 12.05.52.0111 Wasirin, 12.05.52.0111 Winarto Winarto Yuni Mirati, 14.05.52.0228 Yuni Mirati, 14.05.52.0228 Zalzabela, Oktarinda Eka Putri