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All Journal JSI: Jurnal Sistem Informasi (E-Journal) Students´ Journal of Accounting and Banking Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Angkasa: Jurnal Ilmiah Bidang Teknologi IJID (International Journal on Informatics for Development) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Teknomatika: Jurnal Informatika dan Komputer
Arif Himawan, Arif
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Nursing Public Health Social Sciences Other

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PENGARUH PENGALAMAN AUDITOR, INDEPENDENSI, DUE PROFESSIONAL CARE, AKUNTANBILITAS, KOMPLEKSITAS AUDIT DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT Ferdiyan Andi Santoso, 11.05.52.0020; Himawan, Arif
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students Journal of Accounting and Banking

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This study aims to examine Influence Auditor Experience, Independence, Due Professional Care, Accountability, Complexity Audit and Ethics Audit on the Quality Auditor. Several previous studies on Audit Quality showed different results. Therefore, it is necessary to study in order to verify the theory of Quality Audit. The population in this study were all auditors working in the public accounting firm in the province of Central Java and Yogyakarta. The sampling technique used was purposive sampling, ie sampling based on certain criteria. The criteria for sampling in this study is the auditor who works in the Office of the Public Accounting at least 1 year. This study using multiple linear regression test. The results showed that: Experience the auditor has a positive influence on the quality of auditors. The independence of having a positive effect on audit quality. Due care professionals have a positive effect on audit quality. Accountability has no effect on audit quality. The complexity of the audit no effect on audit quality. Ethics auditors have a positive effect on audit quality.Keywords: Experience Auditor, Independence, Due Professional Care, Accountability, Complexity Audit, Ethics and Quality Audit Auditor
FAKTOR–FAKTOR YANG MENYEBABKAN TERJADINYA AUDITOR SWITCHING Jeffri Andrian Salam, 11.05.52.0001; Himawan, Arif
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students Journal of Accounting and Banking

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This research investigates the factors that cause the switching auditor’s. This research was conducted in the Indonesia Stock Exchange using manufacturing companies that have gone public. The sampling method is using purposive sampling with the research period 2011-2013. It was acquired 76 companies for sample of each year with the total testing sample are 228 companies (3 years). Hypothesis testing is done by logistic regression method. The test result of study hypothesis indicates that the audit opinion, change management, external auditor’s, the company’s growth has no significant effect the switching auditor’s, while testing a significant effect on the size of the company switching auditor’s.Keywords: Audit Opinion, Change Management, External Auditor’s, The Company’s Growth and Size Of The Company
PENGARUH KEBIJAKAN HUTANG, KEPUTUSAN INVESTASI, DAN TOTAL ARUS KAS TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2011-2013) Noviadinar Imariza Rahmawati, 10.05.52.0190; Himawan, Arif
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

The purpose of this study was to examine and analyze the effect of the debt policy, investment decisions, and the total cash flow to the firm value. Every company has a goal to maximize the welfare of the owners by raising the value of the company. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange period 2011 to 2013. The sample was conducted using purposive sampling. The samples used were 107 manufacturing companies. The data used is secondary data obtained from the Financial Statements and the Indonesian Capital Market Directory (ICMD). The analysis technique used is multiple linear regression analysis. The results of this study indicate that the debt policy significant negative effect on the value of the company, investment decisions are significant negative effect on firm value, and total cash flow significantly positive effect on firm value.Keywords: Debt Policy, Investment Decisions, Total Cash Flow, Enterprise Value
PENGARUH KEBIJAKAN HUTANG, KEPUTUSAN INVESTASI, DAN TOTAL ARUS KAS TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2011-2013) Noviadinar Imariza Rahmawati, 10.05.52.0190; Himawan, Arif
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

The purpose of this study was to examine and analyze the effect of the debt policy, investment decisions, and the total cash flow to the firm value. Every company has a goal to maximize the welfare of the owners by raising the value of the company. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange period 2011 to 2013. The sample was conducted using purposive sampling. The samples used were 107 manufacturing companies. The data used is secondary data obtained from the Financial Statements and the Indonesian Capital Market Directory (ICMD). The analysis technique used is multiple linear regression analysis. The results of this study indicate that the debt policy significant negative effect on the value of the company, investment decisions are significant negative effect on firm value, and total cash flow significantly positive effect on firm value.Keywords: Debt Policy, Investment Decisions, Total Cash Flow, Enterprise Value
Co-Authors 10.05.52.0190 Noviadinar Imariza Rahmawati, 10.05.52.0190 11.05.52.0001 Jeffri Andrian Salam, 11.05.52.0001 11.05.52.0020 Ferdiyan Andi Santoso, 11.05.52.0020 Adri Priadana Ahmad Hanafi Alfi Sa'diya, Nafisa Angkotasan, Muhamad Arabi Rizki Arianti, Dennis Fitri Salsabilla Aris Wahyu Murdiyanto Chanief Budi Setiawan Dian, Verlyna Hisanah, Iklil Khabani, Muhamad Zul Kharisma, Kharisma Krisna Mutiara Wati Murdiyanto, Aris Nusa, Gerlan Haha Puji Winar Cahyo Sholeh, Adkhan Sulistiyantoro, David Syahruddin, Fajar Titik Rahmawati Ulfi Saidata Aesyi