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<![CDATA[Pengaruh Struktur Kepemilikan terhadap Kualitas Laba (Studi Empiris Perusahaan Manufaktur yang Listed di BEI Tahun 2009-2011) ]]>
<![CDATA[Kiki Afialim Fitri]]>;
<![CDATA[Dwi Fitri Puspa]]>;
<![CDATA[Yeasy Darmayanti]]>;
<![CDATA[Siti Rahmi]]>
<![CDATA[ Jurnal Kajian Akuntansi dan Auditing Vol. 14 No. 1 (2019): April 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Bung Hatta ]]>
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DOI: 10.37301/jkaa.v14i1.7
<![CDATA[This study aims to obtain evidence of the influence of ownership structure as measured by managerial and institutional ownership on earnings quality. This study used 37 companies listed on the Indonesia Stock Exchange. The sample selection was carried out using purposive sampling method. The research period was conducted from 2009 - 2011. To simplify the data processing stage, two categories of variables were used. The first is the independent variable, namely managerial ownership and institutional ownership. Second is the dependent variable is the quality of earnings. The analytical method used is quantitative using multiple regression models. Based on the results of hypothesis testing, it can be concluded that managerial ownership structure and institutional ownership do not have a significant effect on the earnings quality of manufacturing companies listed on the Indonesia Stock Exchange. So it can be concluded that during the observation period in this study the ownership structure as measured by managerial ownership and institutional ownership is not a variable that affects the quality of earnings in manufacturing companies listed on the Indonesia Stock Exchange.]]>
<![CDATA[Analisis Pemilihan Saham dan Tingkat Risiko terhadap Kinerja Reksa Dana Saham ]]>
<![CDATA[Putri Yolanda]]>;
<![CDATA[Fivi Anggraini]]>;
<![CDATA[Yeasy Darmayanti]]>
<![CDATA[ Jurnal Kajian Akuntansi dan Auditing Vol. 14 No. 2 (2019): Oktober 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Bung Hatta ]]>
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DOI: 10.37301/jkaa.v14i2.14
<![CDATA[Mutual funds performance is one of the most important method to measure the capability of Mutual funds, this method will answer your question whether the mutual funds can be used as a good priority in investment or not. Beside that, the manager’s ability in selecting share also play the big role, since the choice that made by the manager will determine how much “return” will be received by the investors. After that, the high risk in investment, which later will show up, should be considered before taking the final decision in selecting share.This study aimed to verify the effect of share selection and the level of risk on the performance of mutual fund sharesThe data used in this study is the share of mutual funds in 2009-2011 and the samples are 18 mutual funds selected by using purposive sampling method. The data are obtained from the NAB of each fund which can be obtained at Bapepam-LK. Based on the results of hypothesis for regression models, we found out that selecting share give a great influence on Mutual funds performance and the level of risk has no significant effect on the in Mutual funds performance.]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Pemanfaatan Teknologi Informasi terhadap Kinerja Individual pada KPP Pratama Kota Padang ]]>
<![CDATA[Elsa Afriyanti]]>;
<![CDATA[Yeasy Darmayanti]]>;
<![CDATA[Yunilma Yunilma]]>
<![CDATA[ Jurnal Kajian Akuntansi dan Auditing Vol. 14 No. 2 (2019): Oktober 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Bung Hatta ]]>
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DOI: 10.37301/jkaa.v14i2.16
<![CDATA[Nowadays, the role of information technology has developed rapidly. Directly, technology can affect individual performance in completing their work at the company. So, information technology has a strategic role in organizations and individuals. The purpose of this study is to find the effect of social factors, “affect”, complexity, task suitability, and conditions that facilitate individual performance in Padang Primary Tax Office. The population in this study are all tax officers who work at KPP Pratama Padang. The sampling method is purposive sampling. Based on research findings, it is found that social factors and future consequences have a significant effect, while “effect”, task complexity, and facilitating conditions do not have significant results on individual work.]]>
<![CDATA[Pengaruh Diversitas Dewan Komisaris dan Dewan Direksi Terhadap Kinerja Perusahaan (Studi Empiris: Perusahaan Manufaktur Di BEI Periode 2014-2018) ]]>
<![CDATA[LILIS GUSTIANA]]>;
<![CDATA[Yeasy Darmayanti]]>;
<![CDATA[Meihendri Meihendri]]>
<![CDATA[ Jurnal Kajian Akuntansi dan Auditing Vol. 16 No. 1 (2021): April 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Bung Hatta ]]>
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DOI: 10.37301/jkaa.v16i1.40
<![CDATA[This study aims to determine the effect of board of commissioners and board of directors diversity on company performance in manufacturing companies listed on the Indonesia Stock Excharge for the 2014-2018 period. By using purposive sampling method, obtained 45 samples of manufacturing companies listed on the Indonesia Stock Exchange. Based on the results of hypothesis testing, it was found that the age diversity of the board of commissioners had no significant effect on company performance; the diversity of board of commissioners educational background had no significant effect on company performance, the diversity of board of commissioners tenure had a significant effect on company performance. While the diversity of board of directors age had a significant effect on company performance, diversity the of educational backgrounds of the board of directors does not have a significant effect on company performance, and the diversity of tenure of the board of directors does not have a significant effect on company performance. Keywords : Company Performance, Age, Education, Tenure, Board Of Commissioners Board Of Directors.]]>
<![CDATA[PENGARUH USIA, PENDIDIKAN, ETNIS, TENURE DAN BOARD OWNERSHIP TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA 2014-2018 ]]>
<![CDATA[Lidya Eka Putri]]>;
<![CDATA[Yeasy Darmayanti]]>
<![CDATA[ Jurnal Kajian Akuntansi dan Auditing Vol. 16 No. 2 (2021): Oktober 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Bung Hatta ]]>
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DOI: 10.37301/jkaa.v16i2.47
<![CDATA[Abstract This study aims to prove and analyze the effect of age, education, ethnicity, tenure and board ownership on earnings management in manufacturing companies on the Indonesia Stock Exchange. Sample for the study is manufacturing companies were used which were selected using a purposive sampling method. The data used are from 2014 - 2018. The method of analysis used in this study is multiple regression processed using SPSS. Based on the results of hypothesis testing, it was found that age, education and tenure had influence on earnings management in manufacturing companies on the Indonesia Stock Exchange, while ethnicity and board ownerships had no significant effect on earnings management in manufacturing companies on the Indonesia Stock Exchange Keywords: Age, Education, Ethnicity, Tenure, Board Ownership]]>
<![CDATA[THE EFFECT OF ABILITY, SOCIO DEMOGRAFI AND SELF EFFICACY ON ENTREPRENEURIAL INTENTION OF MENTAWAI ISLAND INDIGENOUS COMMUNITY ]]>
<![CDATA[Novia Rahmawati]]>;
<![CDATA[Yeasy Darmayanti]]>;
<![CDATA[Daniati Puttri]]>
<![CDATA[ JURNAL MANAJEMEN UNIVERSITAS BUNG HATTA Vol 17 No 1 (2022): Jurnal Manajemen Universitas Bung Hatta ]]>
Publisher : <![CDATA[Management Department, Faculty of Economics and Business, Universitas Bung Hatta ]]>
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DOI: 10.37301/jmubh.v17i1.19967
<![CDATA[This research aims to test the effects of ability, socio demography, self efficacy on entrepreneurial intention of Mentawai Island indigenous community. This research is based on National Labor Force Survey (SAKERNAS) 2014-2016 which describe the number of unemployment, Statement by Regent of Mentawai Island about enterprises in Mentawai Island Regency were more dominated my migrants and foreign workers, Mentawai Island Regency was including in the 122nd underdeveloped regencies in 2015-2019, and development of entrepreneurs is considered as a strategic step in maintaining national economic problems. The number of samples in this study 90 respondents, obtained by using accidental sampling method. Hypothesis testing using multiple regression. Based on testing results in the first hypothesis, it is found out that ability influences significantly on entrepreneurial intention. The second hypothesis shows that socio demography influences significantly on entrepreneurial intension. And the third hypothesis also shows that self efficacy influences significantly on entrepreneurial intension]]>
<![CDATA[Pengaruh Corporate Governance Terhadap Hubungan Keterlibatan Dewan Di Bidang Politik Dan Manajemen Laba ]]>
<![CDATA[Yeasy Darmayanti]]>;
<![CDATA[Dandes Rifa]]>;
<![CDATA[Irna Khairia]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 4 No. 2 (2021): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v4i2.16659
<![CDATA[This study aims to analyze the effect of corporate governance on the relationship between board involvement in politics and earnings management in manufacturing companies on the Indonesia Stock Exchange. This study used 63 manufacturing companies which were selected using purposive sampling method. The data analysis method used is multiple regression which is processed through the help of the SPSS program. Based on the results of hypothesis testing, it was found that the board of commissioners involved in politics had a significant positive effect on earnings management. Meanwhile, the board of directors with political connections and corporate governance individually has a significant negative effect on earnings management. In the results of hypothesis testing, it is also found that the board of commissioners and the board of directors who have political connections have a significant effect on earnings management with corporate governance as a moderating variable in manufacturing companies on the Indonesia Stock Exchange. The results of this study found that the implementation of corporate governance will have a different impact on the relationship between the board of commissioners and the board of directors on earnings management. In the relationship between the board of commissioners and earnings management, corporate governance is able to weaken earnings management activities. Meanwhile, in the relationship between the board of directors and earnings management, corporate governance can strengthen earnings management activities.]]>
<![CDATA[Pengaruh Investment Opportunity Set dan Corporate Governance Terhadap Kualitas Laba (Studi Empiris Pada Perusahaan Manufaktur yang Listing di BEI tahun 2011-2015) ]]>
<![CDATA[Fathussalmi Fathussalmi]]>;
<![CDATA[Yeasy Darmayanti]]>;
<![CDATA[Popi Fauziati]]>
<![CDATA[ Reviu Akuntansi dan Bisnis Indonesia Vol 3, No 2 (2019): REVIU AKUNTANSI DAN BISNIS INDONESIA ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta ]]>
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DOI: 10.18196/rab.030240
<![CDATA[Salah satu indikator dalam menilai kinerja perusahaan adalah informasi laba yang diungkapkan dalam laporan keuangan. Sehingga dibutuhkan informasi laba berkualitas yang menggambarkan kondisi perusahaan dan menjadi acuan berbagai pihak dalam pengambilan keputusan. Namun informasi laba juga sering dijadikan sebagai alat oleh manajemen untuk dimanipulasi agar terlihat baik. Hal ini membuat pihak eksternal kurang percaya dan memperkecil keinginan untuk berinvestasi. Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh Investment Opportunity Set, Kepemilikan Manajerial, Dewan Direksi, Dewan Komisaris Independen, dan Komite Audit terhadap Kualitas Laba. Penelitian ini menggunakan data sekunder berupa laporan keuangan seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2011-2015. Untuk mewakili populasi, sampel dipilih dengan menggunakan metode purposive sampling yaitu pengambilan sampel dengan kriteria yang ditentukan oleh peneliti. Sampel yang digunakan dalam penelitian yaitu sebanyak 17 perusahaan dengan total observasi yang diteliti yaitu 85. Hasil penelitian menunjukkan bahwa Investment Opportunity Set, Kepemilikan Manajerial, Dewan Direksi, Dewan Komisaris Independen, dan Komite Audit tidak berpengaruh terhadap Kualitas Laba. Sampel yang digunakan dalam penelitian ini relative kecil. Selain itu dikarenakan hasil adjusted R square menunjukkan bahwa investment opportunity set dan corporate governance hanya menjelaskan 4% atas kualitas laba.]]>
<![CDATA[Pengaruh Jaminan Utang, Penurunan Arus Kas dari Aktivitas Operasi dan Fixed Asset Intensity Terhadap Revaluasi Aset Tetap ]]>
<![CDATA[Drida Fioni]]>;
<![CDATA[Yeasy Darmayanti]]>;
<![CDATA[Dandes Rifa]]>
<![CDATA[ Reviu Akuntansi dan Bisnis Indonesia Vol 3, No 1 (2019): REVIU AKUNTANSI DAN BISNIS INDONESIA ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta ]]>
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DOI: 10.18196/rab.030134
<![CDATA[Aset tetap merupakan komponen penting dalam menjalankan operasional perusahaan dan untuk memastikan bahwa jumlah tercatat tidak berbeda secara material dari jumlah realnya, maka dibutuhkan revaluasi (penilaian kembali) yang harus dilakukan dengan keteraturan yang cukup ketat dengan menggunakan nilai wajar pada tanggal neraca. Frekuensi revaluasi aset tetap tidak diatur oleh standar akan tetapi bergantung pada pergerakan nilai wajar dari aset tetap. Penelitian ini bertujuan untuk mengumpulkan bukti-bukti empiris pengaruh jaminan utang, penurunan arus kas dari aktivitas operasi, dan fixed asset intensity terhadap keputusan perusahaan melakukan revaluasi aset tetap. Data dalam penelitian ini diperoleh dari laporan keuangan perusahaan yang dipublikasikan di Bursa Efek Indonesia (BEI) pada tahun 2011-2015. Sampel dalam penelitian ini dikumpulkan dengan menggunakan metode purposive sampling dimana sampel dipilih secara selektif. Sampel dalam penelitian ini sebanyak 71 perusahaan. Penelitian ini menggunakan regresi logistik. Hasilnya menunjukkan bahwa fixed asset intensity berpengaruh terhadap keputusan perusahaan melakukan revaluasi aset tetap. Namun variabel jaminan utang dan penurunan arus kas dari aktivitas operasi tidak berpengaruh terhadap keputusan perusahaan melakukan revaluasi aset tetap. Penelitian ini memperlihatkan nilai R Square sebesar 3,5% yang artinya ada sekitar 96,5% lagi variabel dependen dipengaruhi oleh faktor lain yang belum diteliti dalam penelitian ini.]]>
<![CDATA[STATUTORY ATTRIBUTES OF FEMALE DIRECTORS AND EARNINGS QUALITY IN INDONESIA ]]>
<![CDATA[Yeasy Darmayanti]]>
<![CDATA[ Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 20 No. 1 (2023) ]]>
Publisher : <![CDATA[Universitas Lancang Kuning ]]>
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DOI: 10.31849/jieb.v20i1.13700
<![CDATA[All parties with an interest in the company need quality earnings information for economic decision making. This creates a moral hazard on the part of management to use various means in order to provide good news for these parties. This study aims to examine the effect of various attributes required by law (namely business education background, proportion, years of service, and foreign citizenship) related to the presence of women in top management on the earnings quality of companies in Indonesia. With the sample criteria set, 467 observations were obtained for companies listed on the IDX in 2015 - 2018. The results obtained indicate that the business education background and foreign citizenship of female directors affect earnings quality. Meanwhile, the proportion and tenure of female directors have no effect on earnings quality.]]>
