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All Journal JURNAL ECONOMIA JURNAL AKUNTANSI DAN AUDITING TEMA (Jurnal Tera Ilmu Akuntansi) Journal of Accounting and Investment Jurnal Pendidikan Ilmu Sosial Graduasi: Jurnal Bisnis & Ekonomi Jurnal ASET (Akuntansi Riset) AFRE Accounting Financial Review Adi Widya : Jurnal Pengabdian Masyarakat JIA (Jurnal Ilmiah Akuntansi) Journal of Contemporary Accounting INFOKUM Community Empowerment Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Akuntansi dan Keuangan Indonesia JAMU : Jurnal Abdi Masyarakat UMUS Jurnal Multidisiplin Sahombu
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Pengaruh Kepemilikan Manajerial, Karakteristik Dewan, Dan Debt Covenant Terhadap Tingkat Konservatisme Akuntansi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010 – 2012) Bandi, Bandi; Shintawati, Vidya Ria
Graduasi: Jurnal Bisnis & Ekonomi Vol 32 (2014): Maret
Publisher : STIE Surakarta

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Abstract

The purpose of this study is to examine the effect of managerial ownership, board characteristics, and debt covenant on accounting conservatism. Managerial ownership  is measured by the percentage of share ownership by the management company. Board characeristics set uses three proxies, they are the proportion of independent commissioners, board size, and the number of commissioners meeting. Debt covenant is measured using the level of leverage (total debt/total assets). Accounting conservatism as a dependent variable using accrual measure. The research data was extracted from financial statements, annual report, as well as information from other media associated with this research. The sample taken in this research was 65 companies listed on the period of 2010 - 2012. The samples selection uses purposive sampling methods. This study employed a hypothesis test using multiple regression test, partial regression test (t test), the coefficient of determination test (R2), and simultaneous regression test (F test). The results of this study indicate that factors influencing accounting conservatism are managerial ownership, the proportion of independent commissioners, board size, and the number of commissioners meeting and also debt covenant is measured using the level of leverage (total debt/total assets).
PENGEMBANGAN MODUL BERBASIS PEMBELAJARAN SAINTIFIK UNTUK PENINGKATAN KEMAMPUAN MENCIPTA SISWA DALAM PROSES PEMBELAJARAN AKUNTANSI SISWA KELAS XII SMA N I SLOGOHIMO 2014 Susilo, Agus; Siswandari, Siswandari; Bandi, Bandi
Jurnal Pendidikan Ilmu Sosial Vol 26, No 1 (2016): JURNAL PENDIDIKAN ILMU SOSIAL
Publisher : Department of Accounting Education, Faculty of Teacher Training and Education Universitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2317/jpis.v26i1.2127

Abstract

Has conducted research on the development of scientific learning-based module to increase the ability to create students in the learning process accounting. Target of trial module is student from XII IPS 1 SMA N 1 Slogohimo in 2014/2015 academic year, while target of modules development is XII IPS 2 (treatment class) and XII IPS Bio (control class) at SMA N 1 Slogohimo in 2014 / 2015 academic year.The test result shows that the instrument is valid to be used for research with excellent value: materials expert 83, 16%, media specialists 84,17% and practitioners 88%. The test results obtained excellent achievement percentage of 85.7%. The results showed that the Economics module in accounting section based on scientific learning approach is effective to improve the ability of creative learners to obtain significant value = 0.007 ≤ 0.05 at effectiveness test of the control class and treatment class. Further, the average value of the creating ability in treatment class is 80.45 and control class is 69.17. This value indicates that achievement of the treatment class is higher than the control class
Sharia and Non-Sharia Firms: Analysis on the Dividend Policy of Indonesian Companies Tyas, Luluk Ayuning; Bandi, Bandi
Jurnal ASET (Akuntansi Riset) Vol 13, No 1 (2021): JURNAL ASET (AKUNTANSI RISET) JANUARI - JULI 2021 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i1.32975

Abstract

The development of the capital market in Indonesia has prompted companies to issue sharia stocks which have an impact on the company's fundamental policies, one of which is the dividend policy. This study aims to determine the effect of sharia compliance, managerial ownership, institutional ownership, and gender diversity on dividend policies in manufacturing companies listed on the Indonesia Stock Exchange and included in the Indonesia Sharia Stock Index during the 2014-2019 period. The population in this study was 217 companies. The sampling method used a purposive sampling method, based on certain criteria and the final sample was 190 companies, so there were 1140 observational data in this study. The data used in this research was secondary data from the Indonesia Stock Exchange website (www.idx.co.id). The data analysis technique in this study used logistic regression model. The results of this study indicated that sharia compliance and managerial ownership had a significant negative effect on dividend policy, while institutional ownership and gender diversity had no significant effect on dividend policy
Audit Quality Attibutes and Client Factors Muhamad Taqi, Muhamad; Rahmawati, Rahmawati; Bandi, Bandi; Murni, Sri; Warsina, Warsina
AFRE (Accounting and Financial Review) Vol 3, No 1 (2020): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v3i1.3884

Abstract

This study aims to examine and provide empirical evidence of the impact of client size and industry specialization on audit quality and the effect of audit quality on audit fees, reputation, and litigation both on audit-detecting misstatement quality and audit-reporting misstatement quality-analyzed based on client factors. This paper utilizes the perspective regulatory theory and signaling theory and is based on quantitative-causality research conducted by the survey method. Technique sampling is performed by purposive sampling. The results indicate that client size had a significant positive effect on the audit quality-detecting misstatement but does not have any impact on the audit quality-reporting misstatements whereas industry specialization auditors have no effect on the audit quality-detecting misstatement but have a significant effect on the audit quality-reporting misstatements. Clients may opt for the auditor that charges lower fees but can provide a positive signal for stakeholders or choose an auditor that is registered with BPK or OJK because such audit firms are more acceptable by stakeholders. As for the external auditors, the high-quality audit is necessary to avoid the risk of litigation in addition to maintaining independence. DOI: https://doi.org/10.26905/afr.v3i1.3884 
Tunneling Related Party Lending Phenomenon: Empirical Study on Family Business in Indonesia Nugroho, Ign.Novie Endi; Rahmawati, Rahmawati; Bandi, Bandi; Probohudono, Agung Nur
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 1 (2021): March 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (959.571 KB) | DOI: 10.30741/wiga.v11i1.651

Abstract

This study examines the effect of family end control with a pyramid structure, RPTs disclosure, internal auditors and independent commissioners on related loan tunneling in Indonesia. This study used a sample of 258 public companies listed on the Indonesia Stock Exchange from 2016-2018. This study provides empirical evidence that the final controller of the family with a pyramid structure is proven to practice tunneling through related loans. The next finding of this study is that the level of disclosure of related transactions can reduce the potential for the practice of tunneling related loans. Another important finding is the failure of the internal control mechanism by internal auditors and independent commissioners which is not able to reduce the potential for related loan tunneling practices in family companies in Indonesia.
Earnings Management, Debt Maturity, Dividend Policy and Future Performance of Manufacturing Companies in Indonesia Filiana, Filiana; Bandi, Bandi
Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.33233

Abstract

The purpose of this study is to examine the relationship between earnings management, debt maturity, and dividend policy on the future performance of manufacturing companies in the capital market in Indonesia. This study uses manufacturing companies listed on the Indonesian stock exchange in the period 2014 to 2019. Sampling in this study uses a purposive sampling technique. The data analysis method in this study is multiple regression analysis using 192 observational data. The results of this study find that simultaneously earnings management, debt maturity and dividend policy have a significant effect on the company's future performance. Partially, earnings management variables have a negative effect on the company's future performance, and the debt maturity variable has a positive effect on the company's future performance. The dividend policy variable partially has no effect on the company's future performance.
PENGARUH KUALITAS AKRUAL DAN LEVERAGE TERHADAP CASH HOLDING PERUSAHAAN Wijaya, Anggita Langgeng; Bandi, Bandi; Hartoko, Sri
Jurnal Akuntansi dan Keuangan Indonesia Vol. 7, No. 2
Publisher : UI Scholars Hub

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Abstract

This research tests the effect of accrual quality and leverage on corporate cash holding for a sample of manufacturing company listed in Indonesian Stock Exchange over the period 2006-2007. This research also tests the role of asymmetric information as a mediating variable on the relation between accrual quality and cash holding. Population of this research is 197 manufacturing companies at the Indonesian Stock Exchange. This research uses the purposive sampling method. Hypothesis test of this research em­ploys multiple regression analysis and path analysis. The results show that: accrual quality does not affect asymmetric information; asymmetric information positively affects corporate cash holdings; asymmetric information is not a mediating variable on the relation between accrual quality and cash holding; leverage negatively affects corporate cash holding.
CORPORATE GOVERNANCE AND FINANCIAL TRANSPARENCY: EVIDENCE FROM INDONESIAN MANUFACTURING COMPANIES Winoto, Surya Adi; Bandi, Bandi
JURNAL AKUNTANSI DAN AUDITING Volume 21, Nomor 1, Tahun 2024
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.21.2.84-102

Abstract

Corporate scandals enhance shareholders' concerns regarding the company's financial transparency. This study aims to examine the relationship between corporate governance and financial transparency. Multiple regression model is used to test the hypothesis on a sample of manufacturing companies listed on the Indonesian Stock Exchange from 2018 to 2022. The study find that financial transparency increases when frequency of audit committee activity and percentage of institutional ownership increases. However, the study find that independent commissioner has no impact on financial transparency.
REAKSI PASAR TERHADAP PERUBAHAN DIVIDEN DENGAN INDIKATOR ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY Setiawan, Adhe Raka; Bandi, Bandi
Jurnal Economia Vol 11, No 2: October 2015
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (473.528 KB) | DOI: 10.21831/economia.v11i2.8291

Abstract

Abstrak: Reaksi Pasar Terhadap Perubahan Dividen dengan Indikator Abnormal Return dan Trading Volume Activity. Penelitian ini bertujuan untuk mengetahui reaksi pasar terhadap perubahan dividen, yaitu dividen tetap, dividen naik, dividen turun, dividen inisiasi, dan dividen omisi dengan indikator abnormal return dan trading volume activity pada perusahaan yang terdaftar di Bursa Efek Indonesia pada sektor properti, real estate, dan konstruksi bangunan periode 1998-2015. Penelitian ini menggunakan desain event study, di mana dilakukan pengamatan 5 hari sebelum dan 5 hari sesudah peristiwa. Analisis data yang digunakan dalam penelitian ini adalah Uji Paired Sample t-test. Hasil penelitian menunjukkan bahwa hanya dividen tetap dan dividen inisiasi dengan indikator trading volume activity terjadi reaksi pasar secara signifikan. Hasil penelitian ini juga menunjukkan bahwa untuk melihat reaksi pasar lebih baik menggunakan indikator trading volume activity dari pada abnormal return.Kata kunci: dividen, abnormal return, trading volume activity.Abstract: Market Reaction to Dividend Change with Abnormal Return and Trading Volume Activity as Indicators. The aim of this study is to find the influence of dividend change on market reaction, which are fixed dividend, rise dividend, fall dividend, initiation dividend, and omission dividend with abnormal return and trading volume activity as indicators at the companies listed in Indonesian Stock Exchange in property, real estate, and building construction sectors in 1998-2015. This study employs event study, in which it is observed within 5 days before and 5 days after the event date. Paired Sample t-test is utilized to analyze the data. The results show that fixed dividend and initiation dividend using average trading volume activity have significant effect on market reaction. Furthermore, it also suggests that to comprehend market reaction, trading volume activity is better indicator rather than abnormal return.Keywords: dividend, abnormal return, trading volume activity.
INTERNET-BASED INFORMATION DISCLOSURE PRACTICES: DOES REPUTATION OF AUDITOR MATTERS? Nurrachma, Claudia Sheva; Sumarta, Nurmadi Harsa; Bandi, Bandi
TEMA Vol. 24 No. 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.24.1.20-32

Abstract

This study aims to examine the Internet-based information disclosure in financial companies listed on the Indonesia Stock Exchange (IDX) by examining profitability, leverage, age, companies size, growth, performance, auditor’s reputation and firm performance audited by Big four as companies characteristics and for website characteristics by general and financial companies information, company news or event and financial and corporate governance internet based report. The population of this study is financial companies listed on the Indonesia Stock Exchange between the years of 2011-2013, while the samples consist of 210 companies. This research uses a secondary data derives from the annual reports and corporate website. The technique used to test the hypothesis is multiple linear regression analysis techniques. The results indicate that auditor reputation, firm performance and firm performance audited by Big four has no effect because the company's performance is not only influenced by the auditor but the manager and administrator of the company's website do not involve auditors in disclosure financial information of the internet based. The study also finds that leverage and size firm has a significant effect on the study through internet-based information disclosure. In contrast, profitability, age, growth does not have a significant influence on this study.
Co-Authors Adhe Raka Setiawan, Adhe Raka Afrizal Tahar Agung Nur Probohudono Agung Nur Probohudono Agus Susilo AGUS WIDODO Anggita Langgeng Wijaya Cahya Nusantara, Aji Djoko Suhardjanto Djuminah Djuminah, Djuminah Filiana, Filiana Halim Dedy Perdana Hartoko, Sri Hartoko, Sri Jamal Wiwoho Kuncoro Diharjo Muhamad Taqi, Muhamad Muhammad Syafiqurrahman Nugroho, Ign.Novie Endi Nurmadi Harsa Sumarta, Nurmadi Harsa Nurrachma, Claudia Sheva Nurul Herawati Rahmawati, Rahmawati Rochman Arif Siswandari Siswandari, Siswandari Slamet Riyadi Sri Murni Sri Suranta, Sri Tyas, Luluk Ayuning Vidya Ria Shintawati, Vidya Ria Warsina, Warsina Winarna, Jaka Winoto, Surya Adi