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All Journal Jurnal Intermediasi Manajemen Bisnis Syariah Jurnal Akuntansi dan Sistem Teknologi Informasi Media Wisata Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL ILMU EKONOMI & SOSIAL Paradigma JURNAL EKONOMI UHO Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Ilmiah Wahana Akuntansi Wiralodra English Journal (WEJ) Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi JUMANJI (JURNAL MANAJEMEN JAMBI) JRA: Jurnal Riset Akuntansi Jurnal Kesehatan Ibu dan Anak Jurnal Equity FINANSIA : Jurnal Akuntansi dan Perbankan Syariah eBA Journal: Journal Economic, Bussines and Accounting Jurnal Ekonomi Manajemen Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of English Language and Pedagogy Dialectical Literature and Education Journal Indonesia Accounting Journal Jurnal Investasi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Suluh Pendidikan Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal ABM Mengabdi Transekonomika : Akuntansi, Bisnis dan Keuangan Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Journal of Education Research SWARNA Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal RAK (Riset Akuntansi Keuangan) Reviu Akuntansi, Keuangan, dan Sistem Informasi JGEN : Jurnal Pengabdian Kepada Masyarakat INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Joong-Ki Equity
Anita Wijayanti
UNIBA Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

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Journal : eBA Journal: Journal Economic, Bussines and Accounting

 1 
EFFECT OF FINANCIAL PERFORMANCE AND GOOD CORPORATE GOVERNANCE ON VALUE OF COMPANY Ratnasari, Diana; Chomsatu Samrotun, Yuli; Wijayanti, Anita
eBA Journal: Journal Economics, Bussines and Accounting Vol 4 No 2 (2018): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v4i2.610

Abstract

This study aimsato Determine and analyzeathe influence of financialaperformance (returnson investment and return on equity) and good corporate governance (managerial ownership, independent board of commissioner, and the auditacommittee) to the value of the company. The population insthissstudysaresallsmanufacturingscompaniedslistedsonsthesIndonesia Stock Exchange period 2014 to 2016. Sampling technique in this study using purposive samplingsmethod, Obtained a sample of 19 companies over three periods, the resulting in a total sample of 57. Data analysis techniques used is using multiplearegressionaanalysis. The results of the feasibility study models (F test) shows that the variables return on investment, return on equity, managerial ownership, independent boardaofaCommissioners, andatheaauditacommittee influence the value of the company. The result of hypothesis test (t test) shows that the variable of return on investment, return on asset, and independent board of commissioner influence to firm value, while managerial ownership variable and audit committee have no effect to company value.  
THE EFFECT OF INTERNAL AUDITORS AND INTERNAL CONTROL ON COMPANY PERFORMANCE (Case study in Sukoharjo Regency) Murti, Bayu; Wijayanti, Anita; Masitoh, Endang
eBA Journal: Journal Economics, Bussines and Accounting Vol 4 No 2 (2018): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v4i2.609

Abstract

The purpose of this study is (1) to determine the effect of internal auditors on Company Performance (2) to determine the effect of internal controls on company performance. This research was conducted in 4 manufacturing companies in Sukoharjo regency. The number of respondents in this study is 50 respondents from 50 questionnaires that have been distributed. Respondents in this study are internal auditor staff who work in a company. The method used is purposive sampling method. Data analysis method uses multiple linear regression analysis and the process of using SPSS 22. Determination of the coefficient of adjusted R Squared testing results of 0.37 indicates that 37% of the company's performance variables can be explained by internal auditor and internal control variables, while 63% is explained by factors other than research. From the tests that have been carried out f test and t-test, the research shows that (1) internal auditors affect the company's performance as evidenced by comparing the value of t count> t table at a significant 5% is 2,175> 2,0129 (2) internal control affects the company's performance with the proof proved by comparing the value of t count> t table at 5% significant is 4,751> 2,0129.
THE INFLUENCE OF EDUCATIONAL LEVEL, WORK EXPERIENCE AND COMPREHENSION OF ACCOUNTING INFORMATION SYSTEM ON FINANCIAL REPORT QUALITY Adiyanto, Fajar; Chomsatu Samrotun, Yuli; Wijayanti, Anita
eBA Journal: Journal Economics, Bussines and Accounting Vol 4 No 2 (2018): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v4i2.612

Abstract

This study is conducted to: 1) test and analyze the influence of educational level on financial report quality; 2) test and analyze the influence of work experience on financial report quality; 3) test and analyze the influence of accounting information system on financial report quality. This type of research i.e. research with quantitative data sources in this study is the primary data. Population in this study is all employees employed in district financial department in Surakarta with the sample amounted of 30 employees, where all population was taken as sample. The technique in this study use the question form. The data analysis in a linear regression multiple series program spss for windows version 17.0. From data analysis known that the variabel work experience (H2) and accounting information system comprehension (H3) have influence on financial report quality, and the educational level (H1) variable has no influence on financial report quality, with in the regression coefficient values show that showed a negative value i.e. t count-0.985 and significant value of 0.334
Co-Authors -, pujiyanti Adrian Hartanto Darma Sanputra Agustin, Ella Ahmad, Albattat Al-Shami, Samer Ali Amanda, Renova Aprilia Andhika Yudha Pratama Anita Rahmawati Astungkara, Agni Astuti, Partini Dwi Atmojo, Adrian Tri Atmoko, Agatha Garchia Agnes Ayu, Dian Setyaning Bunga Nur Islamiyah Chomsatu Samrotun, Yuli Dayanara, Larosa Dewi, Riana R. Dewi, Riana Rachmawati Dimas Ilham Nur Rois DJOKO KRISTIANTO Endang Masitoh, Endang Eris Tri Kurniawati Fauzie, Fany Resti Fitriani, Nanda Alivia Fuadi Afif Gunawan, Yohanes Bambang Hary Hermawan Hendrik M.Kes Heratiana, Novita I Made Narsa Kamalrudin, Massila Kamila, Aisyah Kartika Hendra Titisari Khoirul Hanif, Abdul Wahab KINESTI, NIKEN Kristianto, Joko Lainivia, Deviana Maharani Lufti Ayu Ismawati Lukman Hakim M. Sukarno Mardaningsih, Dewi Margana Margana Masitoh W, Endang Maya Ambar Adristi Murti, Bayu Ni Made Darmadi Nikmatul Fajri, Rosa Ningsih, Venia Wahyu Ningsih, Venia Wahyu Ningtyas, Kurnia Puspita Norisa, Ismi Nugroho, Dhimas Setyo Nur Rois, Dimas Ilham Nuraini, Salma Dewi Nurlita Novianti Padmawati, Tri Pahlawan, Enggar Wahyuning Prabawati, Ambar Diah Ayu Pramono Hadi Pratiwi, Nindyah Purwoko, Agus Putrayasa, Putu Rachmawati Dewi, Riana Ratna Damayanti Ratnasari, Diana Ricatur R.N, Devi Safitri, Nadia Oktarima Salimah Salimah, Salimah Salsabila, Unik Hanifah Setiawan, Marwan Siddi, Purnama Siti Nurlaela Suhendro Suhendro Supawi Pawenang Syahryoga, Nahendha Kefamajidha Tarigan, Kaninta Agnes Melati Theresia, Endah Marianingsih Thyas, Nanda Ayu Cahyaning Tri Kusno Widi Asmoro, Tri Kusno Tri Kusno Widi Asmoro, Tri Kusno Widi Untari Untari Valeri, Marco Wicaksana, Aziiz Duta Widodo, Agung Mugi Wijayanti, Ariska Wijayanti, Yunisa Meiliana WULANDARI, APRILIA Yuli Chomsatu Samrotun