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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Balance Vocation Accounting Journal Jurnal Akuntansi JES (Jurnal Ekonomi STIEP)

Dewi Sarifah Tullah

Institut Bisnis dan Informatika Kesatuan

Author-ID : 5631019

Economics, Econometrics & Finance Social Sciences

Published : 6 Documents Claim Missing Document

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Articles

PENGARUH PENERAPAN GOOD GOVERNMENT GOVERNANCE DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH (Studi Kasus pada Pemerintah Daerah di Provinsi Jawa Barat dan Banten) Septi Masitoh, Dewi Sarifah Tullah, Erma Apriyanti
Jurnal Ekonomi STIEP Vol. 5 No. 2 (2020): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

This study aims to determine the effect of Good Government Governance and human resource competencies,on the quality of regional financial reports. The population in this study were all district / city governments inthe provinces of Java and Banten. The sampling technique used is the census method. The data used areprimary data, namely giving questionnaires totaling 3 sets aimed at the Head of Office and the Head ofAccounting in the local governments of Java and Banten Provinces. The Head of Service fills in thequestionnaire about Good Government Governance and the quality of the report, while the Head of Accountingfills in about human resource competencies. The data analysis method used is multiple linear regressionanalysis. The results of this study prove that Good Government Governance has a positive effect on the qualityof regional financial reports in the Provinces of West Java and Banten, while human resource competencedoes not affect the quality of regional financial reports in the Provinces of West Java and Banten

PENGARUH PENERAPAN GOOD GOVERNMENT GOVERNANCE (GGG) DAN PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) TERHADAP KUALITAS PELAPORAN KEUANGAN (Studi Kasus Pemerintah Daerah Provinsi Di Jawa Barat dan Banten) Dewi Sarifah Tullah; Erma Apriyanti; Nanang Wijaya
Balance Vocation Accounting Journal Vol 2, No 1 (2018): Balance Vocation Accounting Journal
Publisher : Universitas Muhammadiyah Tangerang

Abstrak Bentuk pertanggungjawaban dalam penyelenggaraan Pemerintahan salah satunya adalah upaya konkrit untuk mewujudkan transparansi dan akuntabilitas pengelolaan keuangan pemerintah, baik pemerintah pusat maupun pemerintah daerah dengan menyampaikan laporan pertanggungjawaban berupa laporan keuangan.Penelitian ini bertujuan untuk mengetahui pengaruh penerapan good government governance dan penerapan sistem pengendalian intern pemerintah terhadap kualitas pelaporan keuangan daerah pada Provinsi Jawa Barat dan Banten. Data yang digunakan adalah data primer yang diperoleh melalui keusioner. Metode analisis data yang digunakan adalah regresi linier berganda.Hasil dari penelitian ini Penerapangood government governanceberpengaruh terhadap kualitas pelaporan keuangan, sedangkan Penerapan sistem pengendalian intern pemerintah tidak berpengaruh terhadap kualitas pelaporan keuangan daerah. Kata kunci: Good Government Governance, Sistem Pengendalian Intern Pemerintah, Kualitas Pelaporan Keuangan. Abstract The main function of responsibility of govermential management is how to implement transparancy and accountability of financial management. Local goverment and Central goverment must provide the financial statement as concolidate. This research aim to understand what relation between Good Government governance and internal control system of government and financial statement reporting in West Java and Banten province. Analysis by using data primer that source from questioner. Analysis metodh by using multiple linear regresion . Result of this research descript that good government governance has a strong relation to financial statement quality, as while internal control system of government has a weak relation to financial statement quality.

PENGARUH UKURAN DAERAH, OPINI AUDIT DAN TINGKAT KETERGANTUNGAN KEUANGAN DAERAH TERHADAP AUDIT DELAY PADA PEMERINTAH KABUPATEN/KOTA DI INDONESIA PERIODE 2015-2016 Dewi Sarifah Tullah; Erma Apriyanti; Fitri Riyanti
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 2 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

ABSTRACK This study aims to analyze the factors that influence the length of audit delay in the Regency / City governments in Indonesia in 2015 and 2016. These factors are regional size, audit opinion and level of regional financial dependence. The population of this study is all districts / cities in Indonesia in 2015 and 2016. The study sample was determined by purposive sampling method. The data used is secondary data. The analytical method used is descriptive statistical analysis and multiple regression statistical analysis. The results showed that the size of the area did not affect audit delay. Audit opinion and the level of regional financial dependence proved to have a significant effect on audit delay. The size of the area does not affect the audit delay because many of the few accounting entities cannot determine the size of the audit delay. Audit opinion has an effect on audit delay because the area that obtains WTP opinion indicates that the region has good governance that will compile financial reports in a timely manner so as to minimize audit delay. The level of regional financial dependency influences audit delay, this is due to the higher regional financial dependence, so that the area will be more obedient to the regulations and will prepare its financial statements in a timely manner so as to minimize audit delay

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA Siti Wulan Astriah; Rizky Trinanda Akhbar; Erma Apriyanti; Dewi Sarifah Tullah
JURNAL AKUNTANSI Vol 10, No 2 (2021): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v10i2.437

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas dan leverage terhadap manajemen laba perusahaan manufaktur yang terdaftar di BEI. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI periode 2017-2019. Teknik pengambilan sampel dilakukan dengan metode purposive sampling. Data yang digunakan merupakan data sekunder yang diperoleh melalui teknik dokumentasi yang berupa laporan keuangan perusahaan yang diterbitkan oleh website Indonesia Stock Exchange (IDX). Metode analisis data yang digunakan dalam penelitian ini analisis deskriptif, uji asumsi klasik dan analisis regresi linear berganda dengan menggunakan aplikasi statistik EViews versi 11 sebagai alat uji. Hasil penelitian menunjukkan bahwa secara parsial ukuran perusahaan tidak berpengaruh terhadap manajemen laba, profitabilitas berpengaruh positif terhadap manajemen laba dan leverage tidak berpengaruh terhadap manajemen laba. Sedangkan, secara simultan hasil penelitian menunjukkan bahwa ukuran perusahaan, profitabilitas dan leverage mempengaruhi manajemen laba. Hendaknya para investor dan kreditor sebaiknya lebih berhati-hati dalam menginvestasikan dan meminjamkan dana yang dimilikinya, karena perusahaan dengan profitabilitas yang tinggi terbukti melakukan manajemen laba yang tinggi.

FAKTOR PENENTU KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Dewi Sarifah Tullah; Erma Apriyanti; Emi Suryati
JURNAL AKUNTANSI Vol 8, No 2 (2019): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

This study aims to examine the effect of internal control systems, Good Government Governance and Human Resources Quality on the quality of local government financial reports in the Provinces of West Java and Banten. The Unit of Analysis in this study was the local government in the provinces of West Java and Banten. The sample in this study was the Regional Financial Management Agency in the Provinces of West Java and Banten. In this study, the number of samples used was 34 samples with an error rate of 5%. Data collection techniques using a questionnaire. Methods of data analysis using validity and reliability tests, multiple linear regression data analysis, classic assumption tests (normality, multicollinearity, heteroscedasticity), t tests, and coefficient of determination analysis (R2). The results of this study indicate that the internal control system and Human Resources Quality do not have a significant effect on the quality of local government financial reports, while Good Government Governance affects the quality of local government financial reports.

Factors That Affecting Stock Returns in LQ45 Companies on The Indonesia Stock Exchange Feri Noviyanti; Dewi Sarifah Tullah
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 8 No. 2 (2022): November 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i2.7577

Stock return is the level of profit obtained by investors on their investment. Through signal theory, companies can give signals to investors for their actions which will have an impact on stock returns. The aims of this study were to determine the effect of Beta, ROA, CR, PBV and MVA on stock returns. This study uses the LQ-45 Index company as the population and purposive sampling in the sampling technique, with the criteria that the company publishes financial statements on the Indonesia Stock Exchange from the year of 2001-2020. Analysis using panel data regression. Research proves that ROA, PBV and MVA variables can affect stock returns, while for beta and CR variables it is proven not to affect stock returns. Investors in investing should pay attention to the value of the ROA, PBV and MVA ratios in the company that is the target of their investment, because these ratios are proven to affect stock returns.

Co-Authors Emi Suryati Erma Apriyanti Erma Apriyanti Feri Noviyanti Fitri Riyanti Nanang Wijaya Rizky Trinanda Akhbar Siti Wulan Astriah

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