Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Dinamika Ekonomi dan Bisnis
Tri Jatmiko Wahyu Prabowo
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Intensitas Persaingan Pasar, Strategi dan Ketidakpastian Lingkungan yang Dirasakan Terhadap Penggunaan Informasi Sistem Akuntansi Manajemen dan Kinerja Unit Bisnis Faisal Faisal; Tri Jatmiko Wahyu Prabowo
Jurnal Akuntansi dan Auditing Indonesia Vol. 10 No. 1 (2006)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the impact of intensity of market competition, strategy and per¬ceived environmental uncertainty (PEU) on the usage of information in management accounting system (MAS) and unit business performance. In this research MAS is viewed as a system which provides benchmark and monitor information in addition to internal and historical information traditionally generated by management accounting system. Data analyzed by using structural equation modeling indicate that the usage of infor¬mation in management accounting system (SAM) acts as a mediator in the relationship between intensity of market competition, perceived environmental un¬certainty (PEU) and unit business performance. On the other hand, the relationship between strategy and unit business performance through SAM is not significant.Keywords:    intensity of market competition, perceived environmental uncertainty (PEU), strategy, management accounting system (MAS), unit business performance.
PENGARUH DIVERSIFIKASI PERUSAHAAN DAN PRAKTIK MANAJEMEN LABA TERHADAP STRUKTUR MODAL Fatimah Zahrah; Dul Muid; Tri Jatmiko Wahyu Prabowo
Jurnal Dinamika Ekonomi & Bisnis Vol 14, No 1 (2017)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v14i1.568

Abstract

Capital structure is to balance or compare between external (long term capital) and internal capital. This study aims to provide insight into the relationship between corporate diversification and earnings management practices on capital structure at manufacturing companies listed on the Indonesia Stock Exchange (IDX). The variables include international market diversification, product diversification, asset-based management, project-based revenue management, and income smoothing. Sampling method used is purposive sampling technique. It is chosen 41 manufacturing companies as the sample. This research divides the sample into two sub-samples, i.e. multinational corporation diversification (MND) and domestic company diversification (DCD). The analysis used is multiple regression analysis preceded by the classical assumption test.The results of data analysis show that international market diversification, product diversification, asset based management, project-based revenue management, and income smoothing have a significant effect on capital structure on MND or DCD. Struktur modal adalah menyeimbangkan atau membandingkan antara modal eksternal (jangka panjang) modal dengan modal internal. Penelitian ini bertujuan untuk memberikan wawasan tentang hubungan antara diversifikasi perusahaan dan praktik manajemen laba terhadap struktur modal pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Variabel yang diteliti antara lain diversifikasi pasar internasional, diversifikasi produk, manajemen berbasis aset, manajemen pendapatan berbasis proyek, dan perataan laba. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling. Sampel yang dipilih dalam penelitian ini sebanyak 41 perusahaan manufaktur. Penelitian ini membagi sampel menjadi dua sub sampel, yaitu diversifikasi perusahaan multinasional (MND) dan diversifikasi perusahaan domestik (DCD). Analisis yang digunakan adalah analisis regresi berganda didahului dengan uji asumsi klasik. Hasil analisis data menunjukkan bahwa diversifikasi pasar internasional, diversifikasi produk, pengelolaan pendapatan berbasis aset, manajemen pendapatan berbasis proyek, dan perataan laba memiliki pengaruh yang signifikan terhadap struktur modal terhadap MND atau DCD.
Co-Authors Dul Muid Faisal Faisal Fatimah Zahrah Nikku Dwiky Prastomo