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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura JABE (Journal of Accounting and Business Education) E-Dimas: Jurnal Pengabdian kepada Masyarakat International Research Journal of Business Studies (E-Journal) JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Assets: Jurnal Akuntansi dan Pendidikan INVENTORY: JURNAL AKUNTANSI JIA (Jurnal Ilmiah Akuntansi) Business and Finance Journal Jurnal Riset Terapan Akuntansi Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang International Journal of Environmental, Sustainability, and Social Science Jurnal Kedaymas Wasana Nyata Jurnal Akuntansi AKUNESA Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Journal of Governance, Taxation, and Auditing Room of Civil Society Development WASANA NYATA International Research Journal of Business Studies Room of Civil Social Development REVIU: Accounting, Business & Organizations
Putri Wulanditya
Fakultas Ekonomi Dan Bisnis, Universitas Hayam Wuruk Perbanas
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Veterinary Other

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The effect of institutional ownership, managerial ownership, free cash flow, firm size and corporate growth on debt policy Safitri, Laili Ayu; Wulanditya, Putri
The Indonesian Accounting Review Vol. 7 No. 2 (2017): July - December 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i2.958

Abstract

Debt policy is a decision made by a company to obtain funds from outside parties to meet the operational needs of the company. Recent economic development encourages compa-nies to continue to expand their business in order to survive and gain better corporate value. To develop the business, a company needs more funds. And when the funds are not enough, the company will perform debt policy. However, debt policy can be risky and therefore the company should carry out operational activities effectively in order to avoid the risks. This study aims to determine the effect of institutional ownership, managerial ownership, profitability, free cash flow, firm size and corporate growth on debt policy. The data used in this study are secondary data, that is, the financial reports of mining sector companies listed on the Indonesia Stock Exchange 2011-2015. The research is using purposive sampling method consisting of 59 data. Analysis techniques used in this study are classical assumptions and multiple regression analysis. The results show that institutional ownership and profitability have negative effect on debt policy, and free cash flow has positive effect on debt policy, while, managerial ownership, firm size, and corpo-rate growth have no effect on debt policy. The implication of this study is for investors to notice that the debt policy taken by mining companies is influenced by the number of shares owned by the institution, return on equity, and the amount of free cash flow.
Attitudes towards whistleblowers, organizational commitment, ethical climate principles, and self-effi cacy as determinants of fraud disclosures Hayati, Nur; wulanditya, putri
The Indonesian Accounting Review Vol. 8 No. 1 (2018): January - June 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v8i1.1636

Abstract

Whistle-blowing is one of pro-social action done by organization members to give directions, procedures, or policies that have corrective impact on the organizations. The brave action to disclose fraud is determined by internal and external factors of individuals. This research is conducted to test factors that infl uence people to conduct whistleblowing, such as attitudes towards whistleblowers, ethical climate-principles, organization commitment, and self-effi cacy. This research also has objective to test the applications of Theory of Planned Behavior (TPB) and Pro-social Organizational Behavior (POB) particularly related to fraud. The research methodology is conducted using questionaire and analyzed using Multiple Regression. Results of the research show that attitudes towards whistleblowers, ethical climate principles, organizational commitments, and self-effi cacy have a signifi cant effect on the intention to conduct whistle-blowing.
Peningkatan Potensi Kewirausahaan Siswa Melalui Pelatihan Dan Pendampingan Youth Enterpreneurship Di Sman 14 Surabaya Laksmi Rithmaya, Chitra; Ardianto, Herwin; Wulanditya, Putri; Anggraeni; Pranetha Prananjaya, Kadek; Diptyana, Pepie
Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat Vol. 4 No. 2 (2024): Juli 2024
Publisher : Research Center and Community Services (PPPM) Universitas Hayam Wuruk "Perbanas" Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/kedaymas.v4i2.4576

Abstract

Program kemitraan bersama SMA Negeri 14 Surabaya berfokus pada pengembangan kewirausahaan di kalangan siswa. Serangkaian pelatihan dan pendampingan yang intensif diselenggarakan untuk mengasah kemampuan siswa dalam mengidentifikasi dan mengembangkan ide bisnis, serta merumuskan strategi bisnis menggunakan BMC dan SWOT Analysis. Kegiatan ini juga mencakup penyusunan proposal bisnis yang kompetitif, siap untuk diikutsertakan dalam kompetisi bisnis tingkat nasional dan internasional. Evaluasi dari program ini menunjukkan peningkatan signifikan dalam keterampilan dan kepercayaan diri siswa dalam berwirausaha.  
The Effect of Overconfidence and Experience on Belief Adjustment Model in Investment Judgement Almilia, Luciana Spica; Wulanditya, Putri
International Research Journal of Business Studies Vol. 9 No. 1 (2016): April - July 2016
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.9.1.39-47

Abstract

This study examines the effect overconfidence and experience on increasing or reducing the information order effect in investment decision making. Subject criteria in this research are: professional investor (who having knowledge and experience in the field of investment and stock market) and nonprofessional investor (who having knowledge in the field of investment and stock market). Based on the subject criteria, then subjects in this research include: accounting students, capital market and investor. This research is using experimental method of 2 x 2 (between subjects). The researcher in conducting this experimental research is using web based. The characteristic of individual (high confidence and low confidence) is measured by calibration test. Independent variable used in this research consist of 2 active independent variables (manipulated) which are as the followings: (1) Pattern of information presentation (step by step and end of sequence); and (2) Presentation order (good news – bad news or bad news – good news). Dependent variable in this research is a revision of investment decision done by research subject. Participants in this study were 78 nonprofessional investor and 48 professional investors. The research result is consistent with that predicted that individuals who have a high level of confidence that will tend to ignore the information available, the impact on individuals with a high level of confidence will be spared from the effects of the information sequence. 
KAJIAN EMPIRIS FINANCIAL RESTATEMENTS AKIBAT PERUBAHAN STANDAR AKUNTANSI KEUANGAN DI INDONESIA Wulanditya, Putri
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 3 (2022): Oktober
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v1i3.5603

Abstract

Changes in accounting standards make listed companies comply with these provisions. As a result of the adoption of a new or revised PSAK, companies make a restatement of financial statements. This study aims to determine the facts of the restatement of the financial statements of public companies in Indonesia. The research method used is descriptive quantitative by analyzing the financial reports and notes on the audited financial statements. The results of this study indicate that 69 percent of companies make a restatement of financial statements. The sequence of sectors that carried out the most restatements was (1) the basic industry & chemical sector, (2) the consumer goods industry sector, then (3) the agriculture sector. The majority of restatements of financial statements occurred in 2015 and 2018 with PSAK 24, PSAK 69 and reclassification as the main causes. This research has implications for users of financial statements to pay attention to the impact of changes in accounting standards that may be taken into consideration in making decisions.
FINANCIAL TARGET, STABILITY, AND FRAUDULENT FINANCIAL REPORTING: THE MEDIATING EFFECT OF FINANCIAL DISTRESS Tri Nanda, Angelica; Wulanditya, Putri
Reviu Accounting, Business & Organizations Vol. 1 No. 2 (2025): (Vol 1 No 2 (2025)
Publisher : Center for Indonesian Accounting Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64417/rabo.v1i2.0021

Abstract

Research Objectives - This study examines the influence of financial targets and financial stability on financial statement fraud, as well as the role of financial distress in strengthening or weakening the relationship between financial pressure and fraudulent financial statement practices. Research Methods - This study uses a quantitative approach with secondary data in the form of financial reports from property and real estate companies listed on the Indonesia Stock Exchange, with a total of 180 observations obtained through purposive sampling. The data analysis technique uses panel data regression with E-Views 12 software. Research Findings - The results of this study indicate that financial targets and financial stability have a significant effect on financial statement fraud. However, financial distress is not proven to have a direct effect or mediate the relationship between financial targets and financial stability on financial statement fraud. This finding indicates that financial pressure and stability are more dominant influences on fraud than the company's financial distress. Theoretical and Policy Implications - The results of this study strengthen the fraud triangle theory, particularly regarding the dimensions of pressure originating from targets and the company's financial stability. Practically, these findings can provide a basis for management and regulators to strengthen oversight of financial target setting and maintain financial stability to minimize the risk of financial statement fraud. Research Novelty - Testing the role of financial distress as an intervening variable in the relationship between financial targets, financial stability, and financial statement fraud in the post-pandemic property and real estate sector.
Co-Authors Achmad Saiful Ulum Agustin, Ayu Candra Anggraeni Antiqueain Maliu Ardianto, Herwin Audry Regita Pramesti Chitra Laksmi Rithmaya Dewi Murdiawati Ellen Theresia Sihotang Erida Herlina Herlina Hariadi Yutanto Ikhwan Kholid Kadek Pranetha Prananjaya, Kadek Pranetha Kartika Marta Budiana Laili Ayu Safitri Laksmi Rithmaya, Chitra Luciana Spica Almilia Niluh Putu Dian Rosalina Handayani Narsa, Niluh Putu Dian Rosalina Handayani Nita, Riski Aprilia Nita, Riski Aprillia Nur Hayati Nur Hayati Nur'aini Rokhmania Rokhmania Nurul Hasanah Uswati Dewi Pepie Diptyana Pepie Diptyana Riski Aprilia Nita Riski Aprillianita Rohmad Fuad Armansyah Safitri, Laili Ayu Sesilia Maria Novita Sistiyarini, Evi Supriyati . Syaiful Iqbal Tri Nanda, Angelica