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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ilmiah Telaah Manajemen JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Gema Stikubank JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi Students´ Journal of Accounting and Banking Journal of Accounting and Investment Proceeding SENDI_U Akuisisi : Jurnal Akuntansi Accounting Analysis Journal Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) JMM (Jurnal Masyarakat Mandiri) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Bilancia : Jurnal Ilmiah Akuntansi Jurnal Riset Akuntansi Politala JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal Research of Social Science, Economics, and Management IIJSE
Jacobus Widiatmoko, Jacobus
Faculty Of Economics And Bussiness, Stikubank University, Semarang, Indonesia Tri Lomba Juang, Mugassari, Semarang, Central Java
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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“ANTESEDEN BELANJA DAERAH DAN KONSEKUENSINYA TERHADAP PERTUMBUHAN EKONOMI DI KABUPATEN/KOTA PROVINSI JAWA TENGAH 2014-2016” Predo Benny Irawan, 14.05.52.0099; Widiatmoko, Jacobus
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study is examines and analyze the effect of original local government revenue, general allocation funds, and special allocation funds of the regional expenditure, and the effect of regional expenditure of the economic growth. The population of this research are district/city central java province which consists of 35 district/city. The study uses secondar data such as realization report 2014-2016 budget. Relations and or influence between variables and is described by using multiple regression analysis. The result showed that the original local government revenue a significant positive effect of the regional expenditure. General allocation funds a significant positive effect of the regional expenditure. Special allocation funds a significant positive effect of the regional expenditure. Regional expenditure a significant positive effect of the economic growth. Keywords: Economic Growth, Regional Expenditure, Original Local Government Revenue, General Allocation Funds, and Special Allocation Funds.
“PENGARUH MANAJEMEN LABA DAN KUALITAS AUDIT TERHADAP BIAYA MODAL EKUITASPADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA DENGAN PERIODE PENGAMATAN DARI TAHUN 2014 SAMPAI 2016” Frisnanto Bagas Lazuardi, 14.05.52.0145; Widiatmoko, Jacobus
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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This study aims to determine the effect of earnings management, and audit quality on cost of equity capital. Earnings management proxy using Spesific Accrual, audit quality proxy using dummy variable is the value of 1 for Big Four KAP and value 0 for Non Big Four KAP, and cost of equity capital is estimated by Ohlson model. This study sampled manufacturing companies of consumption goods industry listed in Indonesia Stock Exchange during 2014-2016. This data to obtainable with purposive sampling and uses double regression analyze method. Based on double regression analyze method, the result of this research show that earning management has a positive and significant effect the cost of equity capital. Audit quality does not effect the cost of equity capital. Laverage does not effect the cost of equity capital, and Firm size has a negative and significant effect the cost of equity capital. Keyword : Earnings Management, Audit Quality, Cost of Equity Capital, Leverage, Size.
PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL, LIKUIDITAS,INVESMENT OPPORTUNITY SET, DAN PERTUMBUHAN LABA TERHADAP KUALITAS LABA PERUSAHAAN (Studi pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2016) Citra Dewi, 14.05.52.0018; Widiatmoko, Jacobus
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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The purpose of this study is toexamines and analyses the effect of firm size, capital structure,liquidity, Invesment opportunity set, and profit growth to earning quality. This research was conducted at manufacturing company listed on Indonesia Stock Exchange (BEI). The sampling method used in this study is purposive sampling with observation period 2014 to 2016 the number of samples obtained as much as 217. The influence between variables is discribed by using multiple regression analysis with SPSS 19 program. The type of data used is secondary data. The results showed that the capital structure and investment opportunity set had a positive and significant effect on earnings quality. Liquidity has a negative and significant effect on earnings quality. While the size of the company, and profit growth does not affect earnings quality. Keywords : company size, capital structure, liquidity, investment opportunity set, profit growth and earnings quality.
“Faktor-Faktor yang Berpengaruh Terhadap Ketepatan Waktu Pelaporan Keuangan pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2013-2016” Anindya Setyaningrum, 14.05.52.0166; Widiatmoko, Jacobus
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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This study examines the effect of profitability, debt to equity ratio, firm size, and firm age on manufacturing company listed in Indonesia Stock Exchange. This study used purposive sampling method in sample selection, the criteria for a sample is manufacturing company listed in Indonesia Stock exchange during the period from 2013 to 2016. Based on the criteria, obtained a sample of 449 companies over a four-year observation period. Relationship and (or) influence between variable is described by using logistic regression analysis. The result showed that debt to equity ratio variable has negative effect significant to the timeliness of financial report, firm age variable had positive effect significant to the timeliness of financial report. Profitability and firm size variable has positive effect not significant to the timeliness of financial report. Keyword: timeliness, profitability, debt to equality ratio, firm size, and firm age
“ANALISIS PENGARUH LEVERAGE, PROFITABILITAS, LIKUIDITAS, UMUR OBLIGASI DAN REPUTASI AUDITOR TERHADAP PERINGKAT OBLIGASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 – 2017” Dhikaton Putra Agustian, 14.05.52.0171; Widiatmoko, Jacobus
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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This Study is examine and analyze the effect of leverage, profitability, liquidity, matury and reputation auditor of the bond rating on the manufacturing companieslisted on the Indonesia Stock Exchange in the period 2013-2017. This study used purposive sampling method in sample selection, the criteria for a sample of the manufacturing companies listed in Indonesia Stock Exchange (IDX) during the period 2013-2017. Based on these criteria, obtaineda sample of 123 companies over a four-years observation period. Relationship and or influence between variable explained by using logistic regression analysis method. Result of research idicate that leverage variable and matury have negative effect not significant to bond rating, profitability and liquidity variable have positive effect not significanttobond rating, the variable of auditor reputation have a significant positive effect to bond rating. Keyword : Bond Rating, Leverage, Profitability, Liquidity, Matury, Auditor Reputation, Logistic Regression.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Ani Sagita Sofi, 15.05.52.0303; Widiatmoko, Jacobus
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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This research is a study that examines the effect of Corporate Social Responsibility and Good Corporate Governance on Firm Value with the perspective of stakeholder theory and agency theory. The population in this study are manufacturing companies listed on the Stock Exchange in the period 2015-2017. The sample method used in this study was purposive sampling, so the samples obtained were 339 manufacturing companies. In the mechanism of Good Corporate Governance it is divided into three variables, namely independent commissioners, board of directors, and audit committees. In this study the value of the company is dependent on two measurements of formulas namely, PBV and Tobin’s Q and uses company size control variables and leverage. Data analysis using descriptive qualitative with the help of the SPSS 20.00 program. The results of this study indicate that the two independent variables in this study are sensitive to the measurement of firm value. And four other variables in this study have the same results on PBV and Tobin’s Q.
DETERMINAN INTEGRITAS LAPORAN KEUANGAN (STUDI PADA PERUSAHAAN YANG MENGIKUTI PROGRAM CORPORATE GOVERNANCE PRECEPTION INDEX TAHUN 2011-2014) Widiatmoko, J.; Indarti, MG. Kentris; Novia Kurniawati, Puji
Proceeding SENDI_U 2017: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

The purpose of this study was to analyze the influence of corporate governance, independence, audit quality and size of the integrity of the financial statements on the company's corporate governance program preception CGPI index in 2011-2014.The population is all companies follow corporate governance program preception CGPI index in 2011- 2014. The sample in this study as many as 70 companies. The sampling technique used purposive sampling. The analytical tool used is a linear regression analysis.The results of the analysis can be concluded that: Corporate governance perception index positive and significant impact on the integrity of financial statements. The independence is not significant positive effect on the integrity of financial statements. Quality audits significant positive effect on the integrity of financial statements. Size companies significant positive effect on the integrity of financial statements. Keywords: GCG, independence, audit quality, size and integrity of financial statements
CORPORATE GOVERNANCE, KARAKTERISTIK PERUSAHAAN DAN KINERJA KEUANGAN PERUSAHAAN Malau, Joel Pardin; Widiatmoko, Jacobus; Indarti, MG. Kentris
Proceeding SENDI_U 2019: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

This study aims to examine the effect of corporate governance, liquidity, and company growth on financial performance in companies that are included in corporate governance perception indexs and are listed on the Indonesia Stock Exchange during 2014-2017. By using purposive sampling method obtained data as much as 56. The results of hypothesis testing indicate that corporate governance and liquidity have a positive effect on the company's financial performance. As good as the governance and the more liquid a company is, the better the financial performance. Conversely, the company's growth is not proven to affect the company's financial performance. Keywords: Good Corporate Governance, Liquidity, Company Growth, and financial performance
TRANSFER INFORMASI INTRA-INDUSTRI DI SEKITAR PENGUMUMAN PERUBAHAN DIVIDEN: Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) 2002-2004 Widiatmoko, J.
Jurnal Ilmiah Telaah Manajemen Vol 4 No 1 (2007): Vol. 4 No. 1 2007
Publisher : Jurnal Ilmiah Telaah Manajemen

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Abstract

The aim of this research is to prove the existance of intra industry information transfer which happen in dividend chabge announcemen by a firm that influence stock price of other firm in the same industry subsector. The population of this research incude all of manufactur firms that list in Indonesia Stock Exchange during 2002-2004. Using purposive sampling method, obtained 15 firms that report dividend decrease and 15 firms that report dividend increase. From 15 reporter firms, there are 112 non reporter firms dividend decrease and 119 non reporter firms dividend increase. The results of this research show that intra industry transfer information only happen in h +4 and h +5 for dividend increase announcement. In h -4, there is contagion effect mean that dividend decrease regarded as sign that there is performance decrease in reporter firm that contaminates  to non-reporter firms in dividend increase  announcement. Only happened in h -5 information transfer in the same sector and happen competitive effect. Meanwhile, decrease and increase dividend announcement not influence to cummulative abnormal return. Key words:  divident announcement, transfer of information, contagion effect, competitive effect, cummulative abnormal return.
Book Tax Differences, Operating Cash Flow, Leverage and Earning Persistence in Indonesia Manufacturing Companies Widiatmoko, Jacobus; Indarti, MG. Kentris
Jurnal Dinamika Akuntansi Vol 11, No 2 (2019): September 2019
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v11i2.20481

Abstract

Current earnings can be used by investors to predict future earnings if the earnings are of high quality (persistent). This study examines the effect of book tax differences, operating cash flow and debt level on earnings persistence. This study uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2016 as populations. Based on data analysis with ordinary least square regression, the results show that two hypotheses are accepted, namely temporary book tax differences and cash flow from operating. As hypothesized, book tax differences negatively affect earnings persistence and operating cash flow has a positive effect on earnings persistence. Meanwhile, permanent book tax differences have not been proven to influence earnings persistence.
Co-Authors Achmad Badjuri Adinda, Tasya Agustina, Belinda Anggraeni, Arista Widya Ani Sagita Sofi, 15.05.52.0303 Anindya Setyaningrum, 14.05.52.0166 Arisani, Mega Dewi Atiaqsa, Frans Citra Dewi, 14.05.52.0018 Dhikaton Putra Agustian, 14.05.52.0171 Frisnanto Bagas Lazuardi, 14.05.52.0145 Harijanto, Malvin Hariman Ika Mayangsari, Ika Indahsari, Novi Indarti, M. G. Kentris Indarti, Maria Goretti Kentris Indiarti, Maria Kentris Indarti Kurniawati, Thalia Arum Liviana, Audymia Malau, Joel Pardin Mulia, Salsabilla Mulyo Budi Setiawan Nadiah Dwi Retno, 15.05.52.0302 napitu, ike oktavia Novi Kurniawati Novia Kurniawati, Puji Pangestika, Pradina Sulfa Prastyanti, Tessa Rachel Pratiwi, Annisa Anjani Predo Benny Irawan, 14.05.52.0099 Puspaningtyas, Diahsari Rachma, Bertha Aprilia Rahmatika, Ida Ayu Rudiansyah, 14.05.52.0092 Sari, Kiki Evita Kenada Sari, Putri Sekar Viona Adikasiwi Vitara Arta Ciputri, 14.05.52.0167 Vitara Arta Ciputri, 14.05.52.0167 Wiwien Djoko Prasetiyo, 15.05.52.0105 Yunita Indra Dewi, 14.05.52.0095 Zuraida Innasya