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FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA PADA PERUSAHAAN HIGH PROFILE YANG TERDAFTAR DI BEI Chusnulia Aryandhita Widayanti; Mekani Vestari; Dessy Noor Farida
Jurnal Dinamika Ekonomi & Bisnis Vol 11, No 1 (2014)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v11i1.89

Abstract

AbstrakTujuan penelitian ini adalah untuk mendapatkan bukti empiris mengenai faktor-faktor yang mempengaruhi kualitas laba pada perusahaan high profile yang terdaftar di Bursa Efek Indonesia (BEI). Kualitas laba diukur dengan menggunakan koefisien respon laba (ERC). Faktor-faktor yang diteliti yaitu persistensi laba, peluang pertumbuhan, risiko, ukuran perusahaan,  kualitas tanggung jawab sosial perusahaan, kualitas auditor, dan struktur modal. Penelitian ini menggunakan metode purposive sampling dalam pemilihan sampel dari perusahaan high profile yang terdaftar di BEI periode 2009 sampai 2012. Hasil penelitian menunjukkan bahwa peluang pertumbuhan berpengaruh positif terhadap kualitas laba, sementara risiko, ukuran, dan kualitas tanggung jawab sosial berpengaruh negatif terhadap kualitas laba. Persistensi laba, kualitas auditor, dan struktur modal tidak berpengaruh terhadap kualitas laba.  AbstractThe purpose of this study is to get the empirical evidence of factors that affect earnings quality on high profile companies listed in Indonesia Stock Exchange. Earnings quality is measured using earnings response coefficient. The factors that being examined are earnings persistence, growth opportunities, risk, company size, Corporate Social Responsibility (CSR) quality, auditor quality, and capital structure. The study used purposive sampling method on sample selection from high profile companies listed in Indonesia Stock Exchange period 2009 to 2012. The results showed that growth opportunities have positive effect to earnings quality, while risk, company size, and CSR quality have negative effect to earnings quality. Earnings persistence, auditor quality and capital structure have no effect to earnings quality
PENGARUH BUDAYA, PERAN DALAM RUMAH TANGGA, TRANSPORTASI, DAN AKSES AKAN SUMBER DAYA TERHADAP KEBERHASILAN PENERAPAN PROGRAM P2WKSS Mekani Vestari; Sri Imaningati
Jurnal Dinamika Ekonomi & Bisnis Vol 13, No 1 (2016)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v13i1.394

Abstract

AbstrakProgram pengentasan kemiskinan melalui pemberdayaan perempuan yang biasa disebut P2WKSS telah dilaksanakan di Kelurahan Bulu Lor. Tapi ternyata tingkat keberhasilannya masih rendah (6%). Mengacu pada penelitian Hastuti, 2012, yang telah mengidentifikasi faktor-faktor yang mempengaruhi keberhasilan penerapan program P2WKSS, yaitu budaya, peran dalam rumah tangga, transportasi, dan akses akan sumber daya, penelitian ini dilakukan untuk menguji apakah keempat faktor tersebut benar-benar mempengaruhi keberhasilan penerapan P2WKSS di Kelurahan Bulu Lor. Pengujian dilakukan dengan menggunakan analisis Structural Equation Modeling (SEM) dengan menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa Budaya "Man Centre" berpengaruh negatif terhadap Keberhasilan Penerapan Program P2WKSS, Peran dalam Rumah Tangga berpengaruh positif terhadap Keberhasilan Penerapan Program P2WKSS, Transportasi tidak mempengaruhi Keberhasilan Penerapan Program P2WKSS, dan Akses akan Sumber Daya berpengaruh positif terhadap Keberhasilan Penerapan Program P2WKSSAbstract Poverty alleviation programs through the empowerment of women is commonly called P2WKSS been conducted in Kelurahan Bulu Lor. But it turns out the success rate is still low (6%). Referring to research Hastuti, 2012, which has identified the factors that affect the successful implementation of the program P2WKSS, namely culture, role in the household, transportation, and access to resources, this research was conducted in order to test whether these four factors really affect P2WKSS successful implementation in Kelurahan Bulu Lor. Testing is done by means of analysis of Structural Equation Modeling (SEM) by using Partial Least Square (PLS). The results show that the culture of "man center" negatively affect the successful implementation of the program P2WKSS, role in household has positive influence on the successful implementation of the program P2WKSS, transportation does not affect the successful implementation  of the program P2WKSS, and access to resources has positive influence on the successful implementation of the program P2WKSS.
PENGARUH PROFITABILITAS PADA NILAI PERUSAHAAN DENGAN GCG DAN CSR SEBAGAI PEMODERASI Nurbaeti Putri Hakim; Mekani Vestari
JURNAL ILMIAH EDUNOMIKA Vol 6, No 2 (2022): EDUNOMIKA : Vol. 06, No. 02, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v6i2.5840

Abstract

This study purpose to provide empirical evidence regarding the effect of profitability on firm value with good corporate governance and corporate social responsibility as moderating variable. The population on this study was companies listed on the Indonesia S tock Exchange in the period 2018-2020 with sample was taken using purposive sampling method and obtained samples of 26 companies. The analysis data used in this study was data regression panel. Tobins’Q was used to assess the firm value. Return on Equity was used to asses profitability. Good Corporate Governance was measured by ASEAN Corporate Governance Scorecard whereas Corporate Social Responsibility was measured by Asian Sustainability Reporting Rating (ASRRAT). The result showed that Good Corporate Governance strengthen the effect of profitability on the firm value, whereas Corporate Social Responsibility is very weak in strengthening the positive relationship between profitability to firm value. Keywords : Profitability, GCG, CSR, Firm Value.
DETERMINANTS OF THE QUALITY OF OPERATING SEGMENT DISCLOSURE Arina Adilla Hidayat; Mekani Vestari
Jurnal Akademi Akuntansi Vol. 4 No. 1 (2021): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v4i1.15534

Abstract

The Indonesian government encourages the manufacturing sector to diversify its business. The operating segments disclosures will be more important. Meanwhile, the provisions regarding this disclosure are still voluntary. There are several studies in Indonesia. However, the proxies used do not reflect the quality of the operating segment disclosures comprehensively. Therefore, this study aims to get empirical evidence on the determinants of the quality of operating segment disclosure by using Reporting Quality Index. The population was manufacturing companies listed on the IDX for 2015 - 2018. The data analysis technique uses multiple linear regression. The results show that firm size, leverage, degree of internationalization, and audit quality have a positive effect, while industry competition, profitability, and company growth have no effect on the quality of disclosure in the operating segment. This implies that external pressures have higher impact.
PENYULUHAN UMKM GO-DIGITAL DI MASA PANDEMI DI KELURAHAN LAMPER LOR KECAMATAN SEMARANG SELATAN KOTA SEMARANG Taufiq Andre Setiyono; Mekani Vestari; Muhammad Yusuf; Muliawan Hamdani; Khoirul Attiq
Jurnal Abdimas Gorontalo (JAG) Vol 5 No 2 (2022): Jurnal Abdimas Gorontalo (JAG), November 2022
Publisher : UPPM Politeknik Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30869/jag.v5i2.952

Abstract

Perkembangan teknologi dewasa ini sudah menyentuh berbagai sektor dimasyarakat. Suatu entitas usaha mampu menciptakan keunggulan bersaing dengan perantaraan teknologi. Tujuan diadakannya pengabdian kepada masyarakat di Kelurahan Lamper Lor Kecamatan Semarang Selatan Kota Semarang adalah untuk memberikan penyuluhan mengenai pemanfaatan media sosial untuk memperluas jangkauan pasar. Melalui penyuluhan ini, diharapkan warga setempat dapat mempromosikan hasil Usaha Mikro, Kecil, Menengah (UMKM). Metode yang digunakan dengan cara memberikan penyuluhan kepada pelaku UMKM. Materi yang diangkat meliputi Penentuan Biaya Produksi, Akuntansi untuk UMKM, perpajakan UMKM, Pemasaran Digital, dan pengelolaan Manajemen Sumber Daya Manusia. Hasil yang diharapkan adalah pelaku UMKM mampu memperluas jangkauan pasar melalui media sosial maupun marketplace.
PERBEDAAN REAKSI PASAR TERHADAP PENGUMUMAN CONTINOUS CASH DIVIDEND DAN INITIAL CASH DIVIDEND Muhammad Yusuf; Mekani Vestari
Jurnal AKTUAL Vol 20, No 2 (2022): Jurnal AKTUAL
Publisher : STIE Trisna Negara OKU Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47232/aktual.v20i2.267

Abstract

Dividends and capital gains are income earned by investing in stock. Capital gains have a relatively high risk but promise a high level of profit. While dividends promise profit with a lower level of risk. Risk taker investors will try to get capital gains by making transactions around the announcement of cash dividends so that they will get the profit. Thus the announcement of cash dividends has information content indicated by positive reactions from investors. Announcement of dividends is a signal from the management that is addressed to investors. Various studies related to the information content of dividends have been carried out. These studies use the same window period for all companies. In this study using a window period that varies, that is more specific for each company that starts from the date of announcement of dividends to the date of dividend cum. This study will distinguish 3 (three) periods around dividend announcements, i.e. before, during, and after the announcement of cash dividends. In addition, it distinguishes companies that distribute dividends into 3 (three) groups, i.e. cash dividends with amounts that increase, constant, and decrease. The results showed that all hypotheses were acceptable.Keywords : continous cash dividend, initial cash dividendABSTRAKInvestasi saham memberikan jenis keuntungan berupa dividen dan capital gains. Keuntungan yang berasal dari capital gains memiliki risiko yang relatif tinggi namun menjanjikan tingkat keuntungan yang tinggi pula. Sementara dividen menjanjikan  keuntungan dengan tingkat risiko yang lebih rendah. Investor risk taker akan berupaya mendapatkan capital gains dengan melakukan transaksi di seputar pengumuman dividen kas sehingga akan mendapatkan keuntungan tersebut. Dengan demikian pengumuman dividen kas memiliki kandungan informasi yang ditunjukkan dengan adanya reaksi positif dari para investor. Pengumuman dividen merupakan sinyal dari pihak manajemen yang ditujukan kepada para investor. Berbagai penelitian terkait dengan kandungan informasi dividen telah banyak dilakukan. Penelitian-penelitian tersebut menggunakan periode jendela yang sama untuk seluruh perusahaan. Oleh karena itu dalam penelitian ini menggunakan periode jendela yang bervariasi, yakni menggunakan periode jendela yang lebih spesifik untuk masing-masing perusahaan yang dimulai sejak tanggal pengumuman dividen hingga tanggal cum dividend. Penelitian ini membedakan diantara 3 (tiga) periode di seputar pengumuman dividen, yakni sebelum, selama event, dan sesudah pengumuman dividen kas. Selain itu, membedakan kelompok perusahaan yang membagikan dividen kedalam 3 (tiga) kelompok, yakni dividen kas dengan besaran yang naik, tetap, dan turun. Hasil penelitian menunjukkan hipotesis pertama, kedua, dan ketiga dapat diterima.Kata kunci : continous cash dividend, initial cash dividend
PENGARUH REPUTASI KANTOR AKUNTAN PUBLIK (KAP) TERHADAP KUALITAS AUDIT DENGAN AUDIT TENURE SEBAGAI VARIABEL PEMODERASI Taufiq Fadhil Hidayat; Mekani Vestari
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.12425

Abstract

Penelitian Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh reputasi Kantor Akuntan Publik (KAP) terhadap kualitas audit dengan audit tenure sebagai variabel pemoderasi. Populasi penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Pengambilan sampel menggunakan metode purposive sampling dan diperoleh sampel sebanyak 20 perusahaan. Metode analisis yang digunakan dalam penelitian ini menggunakan regresi logistik. Hasil penelitian menunjukan bahwa reputasi KAP berpengaruh positif terhadap kualitas audit. Audit tenure dapat memperlemah pengaruh reputasi KAP terhadap kualitas audit. Audit tenure dengan jangka waktu yang lama membuat terjalinnya hubungan yang dekat antara auditor dengan klien. Dengan demikian, hubungan yang terlalu lama antara KAP dan klien dapat menyebabkan independensi dan profesionalisme auditor menurun.
Pendampingan Pembuatan Media Sosial UMKM Di Kelurahan Lamper Lor Kecamatan Semarang Selatan Kota Semarang Setiyono, Taufiq Andre; Vestari, Mekani; Yusuf, Muhammad; Hamdani, Muliawan; Attiq, Khoirul
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 6, No 4 (2023): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v6i4.6058

Abstract

Kota Semarang merupakan ibu kota Provinsi yang memiliki beragam jenis UMKM. Kelurahan Lamper Lor Kecamatan Semarang Selatan merupakan salah satu contohnya. Usaha yang dijalankan masyarakat Kelurahan Lamper Lor Semarang dari segi pemasaran melalui media sosial belum dikelola dengan baik sehingga hasil yang diperoleh kurang maksimal. Seiring berkembangnya teknologi, dampak negatif dari pandemik dapat diatasi dengan menggunakan program digital marketing. Pelaku UMKM mulai menggunakan Media sosial dalam memasarkan produk.Topik ini dirasa penting karena Dampak pemasaran online sudah makin terasa, yaitu terjadinya perubahan pola, dari yang biasanya berbelanja di toko, gerai, supermarket atau mall sebagian konsumen beralih ke belanja online. Kegiatan ini bertujuan untuk mendampingi para pelaku UMKM untuk bisa membuat dan memanfaatkan media sosial didalam mengembangkan pemasaran dan penjualannya. Kegiatan ini meliputi pendampingan kepada pelaku UMKM. Hasil dari kegiatan ini pelaku UMKM mendapatkan pemahaman dan pengetahuan mendalam tentang pemasaran online serta setiap peserta dapat membuat media sosial yang digunakan untuk pemasaran penjualan.
DETERMINAN FIRM VALUE DALAM KELOMPOK MARKET-BASED FIRM SIZE YANG BERBEDA Gustiara Kusuma Priyatna; Mekani Vestari
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i1.14759

Abstract

Large fluctuations in firm value will make it difficult for investors to make investment decisions, especially those related to long-term investments. Thus, research related to the determinants of firm value is still relevant. However, in previous studies there were still inconsistencies in the results. Several other studies have shown that there are differences in investor responses to different market-based firm size. Therefore this study aims to, first, get empirical evidence of the effect of enterprise risk management, profitability, leverage, liquidity, capital expenditure, sales growth, and firm size on firm value. Second, to get empirical evidence of differences in the effect of company fundamentals on firm value between groups of companies with high market capitalization and low market capitalization. The sample in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2014–2018. The sample was selected by using purposive sampling method. The analysis tool used is multiple linear regression. The results showed that enterprise risk management, profitability, and sales growth have an effect on firm value in both high and low market capitalization samples, the influence of company fundamentals on firm value in the high market capitalization group is greater than the low one. The contribution of this study supports the difference of the firm's fundamental effect on firm value in different market-based firm size. Keywords : firm value, enterprise risk management, profitability, sales growth
PENGARUH EXTERNAL PRESSURE, NATURE OF INDUSTRY, DAN RATIONALIZATION DALAM PERSPEKTIF FRAUD TRIANGLE TERHADAP FINANCIAL STATEMENT FRAUD (Studi Kasus pada Perusahaan Sektor Konstruksi yang Terdaftar di BEI Tahun 2019 – 2022) Anisa Wahyu Andini; Mekani Vestari
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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

Abstract

Financial statements used as a benchmark for accounting users such as creditors and investors as a material consideration so that they are not mistaken in making decisions. However, this can encourage company management to commit financial statement fraud so that the company can be considered good. The purpose of this study is to empirically examine the effect of the fraud triangle component on financial statement fraud. Construction companies that match the sample criteria are 31 companies for the 2019–2022 period, so the population in this study is 124 data. The sampling technique used was purposive sampling. This research is secondary research and quantitative data. The data analysis technique used is logistic regression analysis. Based on the research that has been done, it can be seen that external pressure and rationalization have a significant negative effect on fraudulent financial statements, while the nature of industry has no effect on fraudulent financial statements Keywords: external pressure, nature of industry, rationalization, financial statement fraud, fraud triangle
Co-Authors Abd. Rasyid Syamsuri Anisa Wahyu Andini Arina Adilla Hidayat Chusnulia Aryandhita Widayanti Dessy Noor Farida Dessy Noor Farida Dewi, Kartika Candra Gustiara Kusuma Priyatna Hidayat, Taufiq Fadhil Khoirul Attiq Muhammad Yusuf Muhammad Yusuf Muhammad Yusuf Muliatul Awaliyah Muliawan Hamdani Muliawan Hamdani Muliawan Hamdani, Muliawan Nurbaeti Putri Hakim Priyatna, Gustiara Kusuma Sarah Nuriela Sabatini Setiyono, Taufiq Andre Setyo Pantawis Sri Imaningati Sri Imaningati Taufiq Fadhil Hidayat Tiwan, Sartika Yuliana