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All Journal PROSIDING SEMINAR NASIONAL CENDEKIAWAN Jurnal Bisnis dan Akuntansi Jurnal Aplikasi Akuntansi Jurnal Pengabdian Masyarakat IPTEKS The Indonesian Journal of Accounting Research Jurnal Berdaya Mandiri Enrichment : Journal of Management GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Jurnal Scientia Journal of Community Service and Engagement Akuntansi'45 Jurnal Ekonomi Trisakti JURNAL ABDIKARYASAKTI Media Riset Akuntansi Auditing & Informasi Indonesian Management and Accounting Research Ranah Research : Journal of Multidisciplinary Research and Development Dirkantara Indonesia El-Mujtama: Jurnal Pengabdian Masyarakat As-Syirkah: Islamic Economic & Financial Journal

Darmawati, Deni

Universitas Trisakti

Author-ID : 598743

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ANALISIS PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA DAN COST OF EQUITY CAPITAL: STUDI PENDEKATAN COMPOSITE MEASURE Shelni Yuvita; Deni Darmawati
Media Riset Akuntansi, Auditing & Informasi Vol. 13 No. 2 (2013): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this study is to observe the effect of audit quality on earningsmanagement and cost of equity capital. Audit quality is measured by the composite measure (variable AQMS), earnings management is measured by the modified Jones model, the cost of equity capital is measured with a modified Ohlson models with random walk. This study uses manufacturing firms for samples during 2010-2012 by using purposive sampling and regression analysis for analyst the data. The results showed that audit quality has a significant effect on earnings management and cost of equity capital, while for the control variables size and leverage, only leverage which has significant effect to cost of equity capital, and the other has no significant effect on earnings management and cost of equity capital.

PENERAPAN ANALISIS FAKTOR TERHADAP RASIO KEUANGAN PERUSAHAAN PERBANKAN DI INDONESIA Deni Darmawati
Media Riset Akuntansi, Auditing & Informasi Vol. 1 No. 1 (2001): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Penelitian ini bertujuan untuk menganalisis dengan analisis faktor guna mengetahui dapat atau tidaknya.rasio keuangan yang dikelompokkan lagi ke dalam beberapa variabel. Rasio keuangan yang digunakan adalah model CAMEL. Data yang digunakan adalah rasio keuangan perusahaan perbankan yang laporan keuangannya dipublikasikan di media cetak maupun di Indonesia Capital Market Directory 1998. Hasil penelitian menunjukkan bahwa ketiga babas variabel rasio keuangan dapat dikelompokkan dan dikurangi menjadi beberapa variabel saja.

RELEVANSI NILAI DARI NILAI BUKU EKUITAS Deni Darmawati
Media Riset Akuntansi, Auditing & Informasi Vol. 2 No. 3 (2002): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The book value of equity can be used as a control variable to show relation-ship between share price and earning. Book value of equity becomes a variable that has a relevant value in economic perspective. There was not much a research to test the relevant value of book value of equity in Indonesia. The content of information of book value can be used to analyze shares price data besides earning.Keywords: Book value, Equity, Share price, Earning.

PERAN KECERDASAN INVESTOR DALAM PENILAIAN PASAR TERHADAP MANAJEMEN LABA Ryani Hanna Pertiwi, Deni Darmawati
Media Riset Akuntansi, Auditing & Informasi Vol. 11 No. 3 (2011): DESEMBER
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this study is to investigate the role of investor sophistication in market valuation to earnings management. The sample of the study was the manufacturing companies listed in the Indonesia Stock Exchange. The data was collected using purposive sampling method. The number of the company was 57. The result of this study shows that: (1) earnings management has significantly positive influence to cummulative abnormal return (2) interaction variable between investor sophistication with earnings management has significantly negative influence to cummulative abnormal return, it means that the investor sophistication could reduce the error in market of valuation to analyze financial information.

PENGARUH AUDITOR INTERNAL DAN KEBIJAKAN MANAJEMEN TERHADAP EFEKTIVITAS KEAMANAN SIBER sherina .; Deni Darmawati
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis

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This study aims to analyze and examine the effect of internal auditor certification, risk assessment, the role of senior management, the strategies adopted by senior management and technical measures on the effectiveness of cybersecurity. The population of this research is internal auditors who have experience in cyber security and information technology. The sample of this study was 70 respondents who were obtained from the Lemeshow formula with the snowball sampling method. The results of this study indicate that internal auditor certification, risk assessment, the role of senior management, strategies adopted by senior management and technical measures have a positive effect on cybersecurity effectiveness.

FAKTOR YANG MEMPENGARUHI WAJIB PAJAK ORANG PRIBADI PELAKU USAHA MENGGUNAKAN KONSULTAN PAJAK Angelita Angelita; Deni Darmawati
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14645

Abstrak: Tujuan dari penelitian ini adalah untuk menguji unsur-unsur yang mempengaruhi wajib pajak orang pribadi pelaku usaha ketika memutuskan apakah akan menggunakan konsultan pajak. Penelitian ini menggunakan teknik pemilihan purposive dengan lima variabel bebas yaitu pengetahuan wajib pajak, motivasi wajib pajak, beratnya sanksi perpajakan, kualitas pelayanan fiskus, dan persepsi konsultan. pajak. Ada 150 tanggapan dalam sampel. Temuan penelitian ini menunjukkan bahwa, sedangkan variabel lain tidak berpengaruh terhadap minat wajib pajak orang pribadi atau pelaku badan dalam menggunakan jasa konsultan pajak, motif pajak dan persepsi wajib pajak terhadap konsultan pajak. Kata Kunci : Konsultan Pajak; Pelayanan Pajak; Wajib Pajak

FAKTOR-FAKTOR YANG MEMENGARUHI MINAT MAHASISWA BERINVESTASI Afifah Nur Ambiah -; Deni Darmawati
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14708

Penelitian ini bertujuan untuk mendapatkan bukti empiris tentang pengaruh pengetahuan investasi, modal minimal, literasi keuangan, persepsi risiko, motivasi dan persepsi return terhadap minat investasi pada mahasiswa Perguruan Tinggi di DKI Jakarta. Mahasiswa Perguruan Tinggi di DKI Jakarta adalah populasi yang dipilih dalam penelitian ini. Metode penelitian ini menggunakan metode kuantitatif dengan teknik pengumpulan sampel menggunakan metode convenience sampling dengan membagi kuesioner kepada mahasiswa Perguruan Tinggi di DKI Jakarta. Sampel yang digunakan pada penelitian ini adalah mahasiswa Perguruan Tinggi di DKI Jakarta. Jumlah mahasiswa yang dijadikan sampel dalam 150 orang. Metode analisis dalam penelitian ini menggunakan analisis regresi berganda. Hasil penelitian ini menunjukan bahwa pengetahuan investasi, modal minimal, literasi keuangan, motivasi dan persepsi return berpengaruh positif terhadap minat investasi mahasiswa. Persepsi risiko tidak berpengaruh positif terhadap minat investasi mahasiswa.

PENGARUH THIRD LINE OF DEFENSE TERHADAP MANAJEMEN LABA DAN FAMILY OWNERSHIP SEBAGAI MODERASI Fanesha Wirantika; Deni Darmawati
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis

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Tujuan dari penelitian ini adalah untuk mengetahui pengaruh lini pertahanan ketiga terhadap manajemen laba, dengan menggunakan family ownership sebagai variabel moderasi. Penelitian ini menggunakan sampel sebanyak 215 pelaku usaha industri bahan baku yang terdaftar di Bursa Efek Indonesia antara tahun 2018 sampai dengan tahun 2021. Metode pengumpulan datanya adalah purposive sampling, dan teknik analisisnya adalah regresi berganda. Hasil penelitian menunjukkan bahwa komite audit dan audit eksternal berpengaruh negatif terhadap manajemen laba, sedangkan audit internal tidak berpengaruh. Sebagai moderator, family ownership dapat memperbesar dampak negatif audit eksternal. Pengaruh komite audit dan audit internal terhadap manajemen laba tidak dapat diperkuat dengan family ownership.

PENGARUH ROTASI AUDIT, AUDIT CAPACITY STRESS DAN AUDIT TENURE TERHADAP KUALITAS AUDIT Julia Asyera Angel Aritonang; Deni Darmawati
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14898

Penelitian ini bertujuan untuk mengetahui pengaruh rotasi audit, audit capacity stress dan audit tenure terhadap kualitas audit. Metode kuantitatif digunakan dalam penelitian ini menggunakan sumber data sekunder berupa laporan tahunan dan laporan keuangan yang telah diaudit. Sampel penelitian ini menggunakan perusahaan manufaktur yang tercatat di Bursa Efek Indonesia (BEI) dengan teknik purposive sampling. Jumlah sampel sebanyak 129 perusahaan dengan jumlah observasi 387 selama periode 2018-2020. Metode analisis regresi data panel digunakan sebagai pengujian hipotesis dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa rotasi audit, audit capacity stress dan audit tenure tidak berpengaruh terhadap kualitas audit. This study aims to determine the effect of audit rotation, audit capacity stress and audit tenure on audit quality. The quantitative method used in this study uses secondary data sources in the form of annual reports and audited financial statements. The sample of this study used manufacturing companies listed on the Indonesia Stock Exchange (IDX) with purposive sampling technique. The number of samples is 129 companies with 387 observations during the 2018-2020 period. Panel data regression analysis method was used as hypothesis testing in this study. The results of this study indicate that audit rotation, audit capacity stress and audit tenure have no effect on audit quality.

COOPERATIVE ACCOUNTING TRAINING FOR ONE-HEARTED PARENT WASTE BANK COOPERATIVES Etty Murwaningsari; Deni Darmawati; Sofie Sofie; Yvonne Augustine; Diana Frederica
Jurnal Scientia Vol. 12 No. 01 (2023): Education, Sosial science and Planning technique
Publisher : Sean Institute

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The implementation of PKM activities with the theme "Cooperative Accounting Training for the One Heart Waste Bank Cooperative" aims to increase the understanding of cooperative management in implementing cooperative accounting. The understanding of cooperative accounting needs to be improved because the application of cooperative accounting will be able to provide benefits, both in managing cooperative businesses and for external stakeholders. The main topics of discussion in this PKM activity include the accounting cycle, types of cooperative financial reports, and the required accounting. At the beginning of the session, a pre-test will be conducted and at the end of the session a post-test will be conducted to measure an increase in the understanding of cooperative management towards cooperative accounting. The implementation of this PKM is in collaboration with PKM Cooperative partners for the Satu Hati Waste Bank. The cooperative is located at Jl. Kemuning Raya Rt. 005/05 Ex. Cengkareng Barat, Kec. Cengkareng – West Jakarta. It is hoped that this PKM activity can continue to be carried out to increase understanding of Cooperative Accounting.

Co-Authors Abdul Khaliq Brutu Afifah Nur Ambiah Afifah Nur Ambiah - Agustine, Assyva Naila Akmal, Hafil Alfriansyach, Reza Virly Angelita Angelita Angelita Angelita Anissa Della Ananda Putri Suhendro Annisa Titania Lingga Ariarti, Juni Ayu Aulia Oktaviani Azzahra, Nurilla Banjarnahor, Erliana Baskoro Athala Gusti, Rama Caesa Andriyani Christofer, Jody Claudia, Hadijah Ayu Della Sabrina Dewi ANGGRAENI Diana Frederica Edelweis, Yoan Elsa Monica Elsa Monica Etty Murwaningsari Etty Murwaningsari Fahiratunnisa, Salma Fanesha Wirantika Fanesha Wirantika Farah Nabila Kartini Febriani, Dina Febryan Adhyassa Dharmawan Hafil Akmal Harahap, Cicely Delfina Ice Nasyrah Noor Indri Rahayu Julia Asyera Angel Aritonang Julia Asyera Angel Aritonang Justine Tanuwijaya Karina Echilia Kartini, Farah Nabila KHOMSIYAH KHOMSIYAH Latuconsina, Dhivia Falihah Lidia Wahyuni Malik, Alinda Marcja Angeline Wijaya Moh. Bahrun Naser Mustika Dinda, Yumna Nadia Putri Nadia Putri Najla Luthfiyah Netania Emilisa Pratiwi, Rhyzka Dinti Prima Tambun Putri Yulianti Rahmasari Sari Rama Baskoro Athala Gusti Rika Gelar Rahayu Rina Mulyati Risa Nurmala Dewi Rufita Ulinvia Shafrani Dizar Shelni Yuvita Shelni Yuvita, Shelni sherina . sherina sherina Sistya Rachmawati Sistya Rachmawati Sistya Rachmawati Sofie Sofie SYUKRIY ABDULLAH Tambun, Prima Wahyu Adi Saputro Wahyuni, Lidia Wijaya, Marcja Angeline Windhy Puspitasari Wirawan, Widya Rahmalya Yuana Jatu Nilawati Yulia Eka Riyanti Yulia Eka Riyanti Yumna Mustika Dinda Yusran, Husna Leila Yvonne Augustine Zulkarnaen, Risa

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