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All Journal Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia Proceeding Seminar LPPM UMP Tahun 2014 BBM (Buletin Bisnis dan Manajemen) Magisma: Jurnal Ilmiah Ekonomi dan Bisnis BULETIN BISNIS & MANAJEMEN (BBM) Indonesian Capital Market Review Journal of International Conference Proceedings Unisia Jurnal RAK (Riset Akuntansi Keuangan) IIJSE
Surifah Surifah
Fakultas Bisnis Dan Humaniora, Universitas Teknologi Yogyakarta
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH MANAJEMEN LABA AKRUAL TERHADAP BIAYA MODAL EKUITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2011-2013 Purwaningtias, Margareta Hastuti; Surifah, Surifah
Proceeding Seminar LPPM UMP 2015: Buku I Bidang Ilmu Ekonomi dan Pertanian, Proceeding Seminar Nasional LPPM 2015, 26 September
Publisher : Proceeding Seminar LPPM UMP

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh manajemen laba terhadap biaya modal ekuitas. Manajemen laba diproksi dengan menggunakan model Jones, dan biaya modal ekuitas diestimasi dengan model Ohlson. Penelitian ini mengambil sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2011-2013. Data tersebut diperoleh dengan teknik purposive sampling dan menggunakan metode analisis regresi berganda. Berdasarkan analisis regresi berganda, hasil penelitian menunjukkan bahwa manajemen laba tidak berpengaruh terhadap biaya modal ekuitas. Hal ini dimungkinkan karena investor mempertimbangkan besaran akrual dalam menentukan tingkat imbal hasil saham yang dipersyaratkan (requeired rate of return). Sedangkan ukuran perusahaan, laverage dan ROA sebagai variabel kontrol justru berpengaruh terhadap biaya modal ekuitas. Kata Kunci : Manajemen Laba, Biaya Modal Ekuitas, Laverage, ROA, Size
IMPLEMENTASI NILAI NILAI PANCASILA DALAM BEST PRACTICE CORPORATE GOVERNANCE PERBANKAN INDONESIA Prasetyo, Heri; Priyanto, Heru; Surifah, Surifah
BBM (Buletin Bisnis & Manajemen) Vol 4, No 2 (2018): Jurnal BBM Bulan Agustus 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bbm.v4i2.161

Abstract

The purpose of this research is to develop a model in implementing Pancasila values in the best practice corporate governance (IPCG) and to examine the relation between IPCG and banking performance in Indonesia. IPCG was measured by using index based on the CG principles which had been adjusted to the values of Pancasila. Bank performance was measured by using ROA, ROE, LDR, and OER.                The result shows that Pancasila values have been well implemented in the Indonesian banking. IPCG does not affect ROA and ROE, but negatively effects on LDR and OER, in which LDR becomes lower as IPCG becomes higher, meaning that it has less risk.
PENGARUH LEVERAGE DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Pada BUMN Periode 2016-2020) Andi Diana Putri; Surifah Surifah
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 1 (2022): MAGISMA
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/magisma.v10i1.158

Abstract

This study aims to analyze the effect of leverage and good corporate governance on the disclosure of sustainability reports. The research sample used was state-owned enterprises, for the 2016-2020 period. The number of samples in this study was 77. Purposive sampling technique was used in the sampling of this study. The data analysis technique used multiple linear regression test. The dependent variable in this study is the disclosure of sustainability reports which are measured based on the Global Reporting Initiative Standards guidelines issued by the Global Sustainability Standards Board (GSSB). The independent variable used is leverage and good corporate governance. This study uses a control variable, namely size. The results showed that: (1) Debt to Asset Ratio had a negative effect on the disclosure of the sustainability report. (2) Debt to Equity Ratio and the number of commissioners, and size have no effect on the disclosure of the sustainability report. (4) the proportion of independent commissioners and the number of audit committees have a positive effect on the disclosure of the sustainability report.
Kepemilikan Ultimat, Tingkat Risiko, Efisiensi dan Kinerja Industri Perbankan di Indonesia Surifah Surifah
Jurnal Siasat Bisnis Vol. 15 No. 1 (2011)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

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Abstract

AbstractThe research empirically verified the effect of ultimate ownership on industrial banking performance in Indonesia. Risk rate, efficiency, and general performance serve as proxy for bank performance. Based on multiple-regression test and Kruskal-Wallis test, the performance rank in terms of risk rate, efficiency and general banking performance were as follows, (1) mixed foreign and domestic banks, (2) foreign banks, (3) local governmental banks, (4) Indonesian national governmental banks, (5) family banks, (6) concentrated private banks, and (7) block shareholding private insititutions. The percentage of the ultimate ownership did not affect the risk rate, efficiency and general banking performance; but significantly and positively affected profit growth. The bank size has negative effect on the risk indicator, ETA and CAR. The bank size negatively affected BOPO. The bank size positively affects on DEA meaning bigger bank is more efficient. Bank did not significantly differ in general performance – which was measured with ROA and profit growth – but significantly and positively affected ROE.Keywords: ultimate ownership, risk, efficiency, performanceAbstrakPenelitian ini secara empiris memverifikasi pengaruh kepemilikan ultimat pada kinerja industri perbankan di Indonesia. Berdasarkan uji regresi berganda dan Kruskal-Wallis, peringkat kinerja dalam hal tingkat resiko, efisiensi dan kinerja perbankan secara umum adalah sebagai berikut (1) bank asing dan domestik digabung, (2) bank asing, (3) bank pemerintah daerah, (4) bank pemerintah nasional, (5) bank keluarga, (6) bank swasta terkonsentrasi, dan (7) kepemilikan saham institusi swasta. Persentase kepemilikan akhir tidak mempengaruhi tingkat resiko, efisiensi dan kinerja perbankan secara umum, tetapi secara signifikan dan positif mempengaruhi pertumbuhan laba. Ukuran Bank memiliki efek negatif pada indikator risiko, ETA dan CAR. Ukuran Bank secara negatif mempengaruhi BOPO. Ukuran Bank secara positif mempengaruhi DEA. Bank tidak berbeda secara signifikan dalam kinerja umumnya yang diukur dengan ROA dan pertumbuhan laba, tetapi kinerja ini secara signifikan dan positif mempengaruhi ROE.Kata kunci: kepemilikan akhir, risiko, kinerja, industri perbankan, efisiensi
Kinerja Keuangan Perbankan Swasta Nasional Indonesia Sebelum dan Setelah Krisis Ekonomi Surifah Surifah
Jurnal Akuntansi dan Auditing Indonesia Vol. 6 No. 2 (2002)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The aim of this study is to analyze the performance of the private banks in Indonesia before and after the economic crisis. The results of the study could be useful for those who are concerned with the healthiness and the performance of the banks.The study involved thirty-two private banks selected from the Indonesian banking Directory using purposive sampling method. From the directory, the researcher also collected the annual financial reports of the sample banks from 1994 through 1999.A number of statistical tools were used for data analyses including the data normality test, the Mann-Whitney U test, and the independent t-test. Results indicated that all variables, except for management leverage, are not normally distributed. The Mann-Whitney test suggested that while significant differences exist in the average ratio of capital, assets, management, and liquidity between the two periods, there was no significant difference in the average ratio of earnings and profitability. Most ratios were higher after crisis period than before one. The independent t-test supported most of these findings. It demonstrated that whereas significant differences exist in the ratios of productive assets quality, management, and liquidity, there were no significant differences in the earnings ratios.
IMPLEMENTASI NILAI NILAI PANCASILA DALAM BEST PRACTICE CORPORATE GOVERNANCE PERBANKAN INDONESIA Heri Prasetyo; Heru Priyanto; Surifah Surifah
BBM (Buletin Bisnis & Manajemen) Vol 4, No 2 (2018): Jurnal BBM Bulan Agustus 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (540.28 KB) | DOI: 10.47686/bbm.v4i2.161

Abstract

The purpose of this research is to develop a model in implementing Pancasila values in the best practice corporate governance (IPCG) and to examine the relation between IPCG and banking performance in Indonesia. IPCG was measured by using index based on the CG principles which had been adjusted to the values of Pancasila. Bank performance was measured by using ROA, ROE, LDR, and OER.                The result shows that Pancasila values have been well implemented in the Indonesian banking. IPCG does not affect ROA and ROE, but negatively effects on LDR and OER, in which LDR becomes lower as IPCG becomes higher, meaning that it has less risk.
Expropriation Risk Through Real Earnings Management on Islamic Banking Surifah, Surifah
The Indonesian Capital Market Review Vol. 7, No. 2
Publisher : UI Scholars Hub

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Abstract

This study develops a model of expropriation through real earnings management (REM) in the Indonesian Islamic banking industry. The purpose of this study is to test a new model by examining the relationship between REM, bank ownership types, and performance of Islamic banks in Indonesia in the period of 2006 - 2013. This study finds that there are significant differences in REM and performance scores in banks with different ownership types. The REM and performance scores for family-owned banks and private-owned banks are relatively similar. However, Islamic banks with government as the controlling shareholder have the highest REM scores and the lowest performance scores. In contrast, foreign-owned banks have the lowest REM scores and the highest performance scores. The indications of expropriation can be seen from the magnitude of REM. A high REM can lower profitability and efficiency while increasing the risks faced by Islamic banks in Indonesia.
Tuntutan Akuntabilitas Masyarakat terhadap Pemerintah atas Pajak dan dan Retribusi Surifah -
Unisia No. 63: Tahun XXX Triwulan I 2007
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/unisia.vol30.iss63.art7

Abstract

The several criticisms toward the accountability of the govemment in term of tax policy either in its legislation, tax act or the implementation of tax legislation. There are many problems in this context, for instance unqualified human resources, the benefit of tax that not transparancy yet. Accountability that needed by society should be conducted by the government and constituted the rights of society to accept. The efforts that have been done by government to increase the accountability is still needs work hard and involving many parts of society so that be more efficiency and effectivity.
Ownership, Audit Committee, Trigger of Fraud, and Manipulation of Financial Statements Trisnanda, Rizky Azzahra Nur; Surifah, Surifah
Journal of International Conference Proceedings Vol 6, No 1 (2023): 2023 ICPM Malang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i1.2493

Abstract

Research on financial statements manipulation (MFS) in the construction industry is interesting because this industry is one of the industries that practice fraud the most, reaching 16%. In addition, this research is important because MFS continues to occur with increasing amounts, and has a high risk of loss. This research objectives is to prove the impact of ownership, audit committees, and triggers of fraud on (MFS). The results show that foreign institutional ownership, audit committees, opportunity, and arrogance have a significant negative effect on MFS. The higher the level of ownership of foreign institutions, audit committees, opportunity, and arrogance, the more manipulation of will be prevented. Individual ownership and pressure have a significant positive impact on MFS. The higher the pressure and level of individual shareholders, the greater the potential for MFS. There are several proxies for detecting MFS. This research uses the discretionary accrual Jones modified earnings management proxy. Other research can use other proxies such as MFS through real activities. Further research will be more interesting if it compares the effect of ownership, audit committees, and MFS in the construction industry of ASEAN countries.
THE EFFECT OF BOARD DIVERSITY, SUSTAINABILITY RISK RATING, ENVIRONMENTAL PERFORMANCE, AND MEDIA EXPOSURE ON ESG DISCLOSURE Melida, Sukma; Surifah, Surifah
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): October 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i2.2217

Abstract

The impact of environmental performance, media attention, board diversity, and sustainability risk rating on the ESG disclosure of Kompas100 businesses listed on the BEI in 2021–2023 is investigated in this study. The ESG disclosure is the dependent variable. Media exposure, environmental performance, sustainability risk rating, and board diversity are examples of independent variables. The company's website has sustainability and annual reports, which provide secondary data for this study. Purposive sampling with preset criteria was the method employed, yielding a sample of 79 businesses with 175 data points. Multiple linear regression using SPSS is the data analysis method. The study's findings show that while environmental performance has little bearing on ESG disclosure, board diversity, sustainability risk rating, and media exposure all have a favorable impact.
Co-Authors Afrilia, Widiawati Dwi Andi Diana Putri Baehaki, Fikri Imam Heri Prasetyo Heru Priyanto Heru Priyanto Margareta Hastuti Purwaningtias, Margareta Hastuti Melida, Sukma Prasetyo, Heri Subekti, Freedianingtias Trisnanda, Rizky Azzahra Nur