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PENGARUH KEPEMILIKAN MANAJERIAL, PROPORSI KOMISARIS INDEPENDEN TERHADAP KUALITAS LABA Riswandi, Pedi
Ekombis Review Vol 2, No 2 (2014)
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1091.483 KB)

Pedi Riswandi; Ownership structure is very important because it is closely related to the operational control of the company . From the point of view of the theory of accounting , earnings management is determined by the motivation of the company manager . Different motivations will result in a different amount of earnings management , such as the manager who also shareholders of the company with a manager who is not a shareholder and board composition also plays an important role in control of what is done by the executive This study aimed to determine the effect of managerial ownership on earnings quality and the proportion of independent directors on the quality of earnings. The research sample using companies listed in Indonesia Stock Exchange in 2009-2011. "The technique of purposive sampling method. " These results indicate that managerial ownership has a negative effect on the quality of earnings , proportion of independent directors has a positive effect on the quality of earnings.Â Key words:Managerial ownership, Proportion Independent Commissioner , Earnings Quality

PENGARUH PENGENDALIAN DIRI DAN PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN PENGANTAR AKUNTANSI (Studi Empiris Pada Mahasiswa Program Studi Akuntansi Fakultas Ekonomi Universitas Prof. Hazairin SH Kota Bengkulu) Riswandi, Pedi
Ekombis Review Vol 3, No 1 (2015)
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (794.41 KB)

Pedi Riswandi; The purpose of this study was to determine the effect of self-control and behavioral study of the level of understanding of the accounting introductory accounting students of the University Prof. Hazarin city of Bengkulu. This type of research used in this research is quantitative descriptive research that seeks to said solving the existing problems based on the data and presents the data, analyze and interpret. The object of this research is accounting S1 student class of 2011 and 2012. The results of self control and significant influence on the level of understanding of accounting, as shown by the coefficient of 0.136 at a significant level of 0.007. Learning behavior and no significant effect on the level of understanding of accounting, as shown by the coefficient of 0.058 at a significant level of 0.420, the rejection of this hypothesis means learning behavior variables can not be used as benchmarks in the level of understanding of accounting. Restraint and Behavior Learning and were significant influence on the level of understanding of accounting that values Nagelkerke pseudo R-square of 0.968 This means that the variable self-control and learning behavior can be explained in this study amounted to 96.8% while the remaining 3.2% is explained by Other variables that were not included in this study.Key words: self-control, learning behavior

PENGARUH KEPEMILIKAN MANAJERIAL, PROPORSI KOMISARIS INDEPENDEN TERHADAP KUALITAS LABA Riswandi, Pedi
JURNAL EKOMBIS REVIEW Vol 2 No 2 (2014)
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1091.483 KB)

Pedi Riswandi; Ownership structure is very important because it is closely related to the operational control of the company . From the point of view of the theory of accounting , earnings management is determined by the motivation of the company manager . Different motivations will result in a different amount of earnings management , such as the manager who also shareholders of the company with a manager who is not a shareholder and board composition also plays an important role in control of what is done by the executive This study aimed to determine the effect of managerial ownership on earnings quality and the proportion of independent directors on the quality of earnings. The research sample using companies listed in Indonesia Stock Exchange in 2009-2011. "The technique of purposive sampling method. " These results indicate that managerial ownership has a negative effect on the quality of earnings , proportion of independent directors has a positive effect on the quality of earnings. Key words:Managerial ownership, Proportion Independent Commissioner , Earnings Quality

PENGARUH PENGENDALIAN DIRI DAN PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN PENGANTAR AKUNTANSI (Studi Empiris Pada Mahasiswa Program Studi Akuntansi Fakultas Ekonomi Universitas Prof. Hazairin SH Kota Bengkulu) Riswandi, Pedi
JURNAL EKOMBIS REVIEW Vol 3 No 1 (2015)
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (794.41 KB)

Pedi Riswandi; The purpose of this study was to determine the effect of self-control and behavioral study of the level of understanding of the accounting introductory accounting students of the University Prof. Hazarin city of Bengkulu. This type of research used in this research is quantitative descriptive research that seeks to said solving the existing problems based on the data and presents the data, analyze and interpret. The object of this research is accounting S1 student class of 2011 and 2012. The results of self control and significant influence on the level of understanding of accounting, as shown by the coefficient of 0.136 at a significant level of 0.007. Learning behavior and no significant effect on the level of understanding of accounting, as shown by the coefficient of 0.058 at a significant level of 0.420, the rejection of this hypothesis means learning behavior variables can not be used as benchmarks in the level of understanding of accounting. Restraint and Behavior Learning and were significant influence on the level of understanding of accounting that values Nagelkerke pseudo R-square of 0.968 This means that the variable self-control and learning behavior can be explained in this study amounted to 96.8% while the remaining 3.2% is explained by Other variables that were not included in this study.Key words: self-control, learning behavior

PENGARUH MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN Riswandi, Pedi; Yuniarti, Rina
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 13, No 1: April 2020
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pamator.v13i1.7024

Tujuan berdirinya suatu perusahaan untuk meningkatkan nilai perusahaan, sehingga dapat memberikan kemakmuran bagi pemegang saham. Salah satu faktor yang dapat memengaruhi nilai perusahaan adalah manajemen laba. Penelitian ini bertujuan untuk menguji secara empiris pengaruh manajemen laba terhadap nilai perusahaan. Sampel penelitian ini perusahaan pertambangan sebanyak 154 terdaftar di Bursa Efek Indonesia tahun 2012-2017. Data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan perusahaan. Hasil penelitian menunjukkan bahwa manajemen laba berpengaruh positif signifikan terhadap nilai perusahaan

EVALUASI PENGGUNAAN APLIKASI RENCANA KEGIATAN ANGGARAN SEKOLAH (RKAS) DAN REALISASI ANGGARAN TERHADAP HASIL AUDIT DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DALAM PENCEGAHAN FRAUD SMK NEGERI 03 KEPAHIANG aprilia, sely; riswandi, pedi; Yulianasari, nina
Jurnal Ilmu Akuntansi Vol 7 No 1 (2024): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/g60y9c49

This research aims to determine the evaluation of the use of the School Budget Activity Plan (RKAS) application and budget realization on the audit results of school operational assistance funds (BOS) in preventing fraud at SMK Negeri 03 Kepahiang. Samples were taken using the saturated sampling method. The samples used were reports on the use of BOS funds for 2021-2023, RKAS Application data, interview results from school principals, school treasurers, school committees and interviews from the Bengkulu Province Education and Culture Office. The data analysis techniques used are data collection, data reduction, data presentation and data verification. Based on the research results, it shows that the use of the RKAS application helps in improving the management of the BOS Fund budget. And the realization of an appropriate budget and in accordance with planning contributes to reducing the potential for fraud.

Pengaruh Kecerdasan Emosional, Kecerdasan Spritual Dan Kecerdasan Intelektual Terhadap Pemahaman Mata Kuliah Pengantar Akuntansi Dengan Perilaku Belajar Sebagai Variabel Moderasi Di PTN Dan PTS Kota Bengkulu: The Influence of Emotional Intelligence, Spiritual Intelligence and Intellectual Intelligence on the Understanding of Introduction to Accounting Courses with Learning Behavior as Moderating Variables in Bengkulu City State and Private Colleges Riswandi, Pedi; Lakoni, Idham
Journal of Accounting Science Vol. 1 No. 2 (2017): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v1i2.972

This research is constituted to investigate the effect of emotional intelligence, spiritual intelligence and intellect to the understanding of introductory accounting courses to study behavior as a moderating variable. This research method is survey by questionnaire is a research taking samples of 78 students in Universities and Colleges as a means of collecting basic data. Test equipment used to test the hypothesis is logistic regression and then the test results be interpreted. This research is expected to contribute fundamental knowledge for Higher Education in order to improve the level of understanding of students of economic faculties. The results using multiple regression analysis showed emotional intelligence and spiritual intelligence significantly influence the level of understanding of introductory accounting courses and learning influence significant influence as a moderating variable.

Sosialisasi dan Pendampingan PPh Pasal 21 di SMPN 15 Kabupaten Bengkulu Tengah Rina Yuniarti; Junaidi, Ahmad; Sumarlan, Ahmad; Tezar Arianto; Riswandi, Pedi
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 3 No. 4 (2024): Desember 2024
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v3i4.4689

Income Tax 21 (PPh 21) is a tax obligation that must be well understood by teachers and administrative staff at schools. However, many teachers at SMPN 15 in Central Bengkulu Regency have not fully understood the procedures for calculating and reporting PPh 21, which could lead to administrative tax errors. Therefore, this community service activity aims to enhance the understanding and awareness of tax obligations among teachers and school staff through socialization and technical assistance regarding PPh 21. The methods used in this activity include observation, distribution of questionnaires, and technical assistance to ensure participants' understanding of how to calculate and report taxes. Evaluation was carried out using pre-tests and post-tests to measure the improvement in participants' knowledge of PPh 21. The results showed a significant increase in participants' understanding after attending this activity. This activity is expected to serve as a model for other schools in educating their teaching staff and administrative personnel about tax obligations.

PERILAKU AUDITOR MENYIKAPI MUNCULNYA KECERDASAN BUATAN (ARTIFICIAL INTELLIGENCE) DAN KESEHATAN KLIEN DALAM PROSES AUDIT DI KANTOR AKUNTAN PUBLIK (KAP) KOTA BENGKULU Tia Fitri Sarioyonsi; Riswandi, Pedi; Yulianasari, Nina
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 2 (2024): Edisi Desember 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i2.6639

This study aims to analyze the influence of auditor behavior, artificial intelligence, client health, and the audit process. The study was conducted at Public Accounting Firms (KAP) in Bengkulu City. The approach used in this research is quantitative, with data collection techniques through questionnaires. The obtained data were analyzed using multiple regression with the help of SPSS version 29.0. The results of the study show that auditor behavior (X1) has a significant influence on the audit process. In addition, artificial intelligence (X2) also has a significant influence on the audit process, while client health (X3) does not have a significant influence on the audit process (Y). Before the main analysis was conducted, the research instruments were tested through validity and reliability tests. The prerequisite tests included normality test, multicollinearity test, and heteroscedasticity test. The hypothesis testing in this study used multiple regression analysis. Overall, the results of this study indicate a significant influence of artificial intelligence on the audit process. Keywords: Auditor Behavior, Artificial Intelligence, Client Health, And Audit Process

Gender Diversity: Green Banking and Financial Performance Yuniarti, Rina; Riswandi, Pedi; Junaidi, Ahmad
Klabat Accounting Review Vol. 6 No. 1 (2025): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v6i1.1204.1-12

Unbalanced industrialization has damaged the environment and resulted in natural and industrial disasters. Environmentally conscious banking has become a target for investors, leading to increased financial performance. The aim of this research is to examine the effect of green banking on financial performance, moderated by gender diversity. This study employs a quantitative approach. The population consists of 12 sharia banks in Indonesia from 2017 to 2023. The research sample includes 72 companies, using a saturated sampling technique. The data is secondary, sourced from the annual reports of sharia banks. Data analysis was conducted using SEM-PLS, processed with WarpPLS 7.0. The results indicate that green banking has a significant positive effect on financial performance. Additionally, gender diversity moderates the effect of green banking on financial performance. These findings emphasize the importance of integrating green banking practices and gender diversity to improve the financial performance of sharia banking. This research contributes to the development of sustainable banking strategies and highlights the relevance of gender diversity in creating added value for Sharia financial institutions.

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