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ANALISIS PENGARUH LEVERAGE, SET KESEMPATAN INVESTASI, KEPEMILIKAN MANAJERIAL, DAN CORPORATE GOVERNANCE TERHADAP KEBIJAKAN DIVIDEN Rosaline, Tina; Oktorina, Megawati
Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 2 (2014)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Dividend policy is one of the important company policy, because it can be a signal for investors to see the value of the company. The dividend policy in each company has different characteristics from one another. This study aimed to examine the effect of leverage, the investment opportunity set, managerial ownership, and corporate governance on dividend policy. The sample in this study were 115 company year listed in the Indonesia Stock Exchange and distribute dividends during the period 2010 to 2012. This study used multiple linear regression to analyze the data and test the hypothesis. The results showed that the dividend policy is influenced by the investment opportunity set measured by a price-earnings ratio and the market value of equity to book assets. Meanwhile, financial leverage, managerial ownership, corporate governance, and firm size as control variables did not significantly affect dividend policy.

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PASAR PERUSAHAAN YANG DIMEDIASI OLEH PENGUNGKAPAN LAPORAN KEBERLANJUTAN Salim, Stefanie; Oktorina, Megawati
Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

This study aimed to analyze the infl uence of the Good Corporate Governance (GCG) on the market performance that is mediated by the disclosure of sustainability report. This study used two model which fi rst model aims to obtain empirical evidence about the infl uence of GCG and the disclosure of sustainability reporting on market performance. The second model aimed to get empirical evidence whether disclosure ofthe sustainability report is able to mediate the relationship between GCG and market performance.This study uses multiple linear regression model to test the hypothesis in the fi rst and second research model. The sample in this study is a non-fi nancial company participant Indonesia Sustainability Report Awards (ISRA) 2009-2012 listed in the Indonesia Stock Exchange. In the fi rst research model using 30 samples, while the second models using 29 samples.The results showed that the GCG as measured by the number of meetings of the board of directors and the proportion of independent board have a signifi cant effect on the market performance. However, GCG as measured by governance committee did not prove the existence of an effect on the market performance. In addition, the disclosure of sustainability reports proved positive signifi cant effect on the market performance.The results also found that disclosure of the sustainability report is able to mediate the relationship between GCG and market performance.

THE ROLE OF QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION ON THE INVESTMENT EFFICIENCY AT MANUFACTURING COMPANIES IN INDONESIA Oktorina, Megawati; Rajagukguk, Lasmanita; Widyastuti, Etty
Journal Economics & Business Atmajaya Indonesia Vol 2 No 1 (2018): Journal of Economics & Business (JEBI)
Publisher : Penerbit Atma Jaya Catholic University of Indonesia

This study aims to examine whether the attributes of the quality of accounting information reflect the qualitative characteristics of financial statements and examine the effect of the quality of accounting information on investment efficiency. The attributes of the quality of accounting information are predictability, discretionary revenue, discretionary accruals. Investment efficiency is measured by investment inefficiency as underinvestment and overinvestment. The sample was a manufacturing companies listed on the Indonesia Stock Exchange in 2012 until 2015 as many as 493 observations for examine the attributes of the accounting information quality to form factors that reflect the quality of the financial statements. While the sample of 479 observations used to test the influence of the quality of accounting information against underinvestment. Observation of overinvestment was not analyzed in this study because it has only 14 observations. Data analysis technique used is factor analysis and multiple linear regression. The results showed that the three attributes of the accounting information quality form two factors, the first factor called predictability and the second factor is called discretion. Both of these factors reflect the qualitative characteristics of the accounting information. However, the quality of accounting information measured by these two factors has no significant effect on underinvestment. Likewise, the operating cycle, ROA, and age have no effect on underinvestment. Meanwhile, firm size, tangibility , and dummy loss have a significant effect on underinvestment

DOES IFRS HAVE IMPACT ON EARNING’S QUALITY AND AUDIT FEE? Linda Kusumaning Wedari; Megawati Oktorina
Jurnal Akuntansi Multiparadigma Vol 8, No 2 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Apakah adopsi IFRS memberikan dampak terhadap kualitas laba dan biaya audit? Tujuan dari penelitian ini adalah untuk memberikan bukti empiris mengenai dampak adopsi IFRS pada kualitas laba dan biaya audit. Penelitian ini menggunakan perusahaan non-keuangan di Bursa Efek Indonesia pada tahun 2010-2014, sebelum penerapan Masyarakat Ekonomi Asean (MEA). Metode pengumpulan data adalah purposive sampling dengan metode analisis regresi panel. Hasil penelitian menunjukkan bahwa adopsi IFRS tidak mempengaruhi kualitas laba, namun pada perusahaan yang mengadopsi IFRS, terbukti bahwa kualitas laba berpengaruh pada biaya audit. Oleh karena itu, perusahaan di Indonesia harus menyesuaikan laporan keuangan dengan standar internasional. Does IFRS have the impact on earning’s quality and audit fees? The purpose of this research is to provide empirical evidence regarding the impacts of IFRS’s adoption on earning’s quality and audit fee. This research used nonfinancial companies in Indonesia Stock Exchange in 2010-2014 before Asean Economic Community implementation in 2015. The data was collected by employing purposive sampling, which was then analysed by using panel regression method. The result showed that on one hand, the adoption of IFRS did not affect earning’s quality, while on the other hand, it is proven that earning’s quality affected audit fee for companies adopting IFRS. Therefore, companies in Indonesia should update with the progress of the international standard.

ANALISIS PENGARUH LEVERAGE, SET KESEMPATAN INVESTASI, KEPEMILIKAN MANAJERIAL, DAN CORPORATE GOVERNANCE TERHADAP KEBIJAKAN DIVIDEN Tina Rosaline; Megawati Oktorina
Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 2 (2014)
Publisher : Universitas Ahmad Dahlan

Dividend policy is one of the important company policy, because it can be a signal for investors to see the value of the company. The dividend policy in each company has different characteristics from one another. This study aimed to examine the effect of leverage, the investment opportunity set, managerial ownership, and corporate governance on dividend policy. The sample in this study were 115 company year listed in the Indonesia Stock Exchange and distribute dividends during the period 2010 to 2012. This study used multiple linear regression to analyze the data and test the hypothesis. The results showed that the dividend policy is influenced by the investment opportunity set measured by a price-earnings ratio and the market value of equity to book assets. Meanwhile, financial leverage, managerial ownership, corporate governance, and firm size as control variables did not significantly affect dividend policy.

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PASAR PERUSAHAAN YANG DIMEDIASI OLEH PENGUNGKAPAN LAPORAN KEBERLANJUTAN Stefanie Salim; Megawati Oktorina
Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 1 (2016)
Publisher : Universitas Ahmad Dahlan

This study aimed to analyze the infl uence of the Good Corporate Governance (GCG) on the market performance that is mediated by the disclosure of sustainability report. This study used two model which fi rst model aims to obtain empirical evidence about the infl uence of GCG and the disclosure of sustainability reporting on market performance. The second model aimed to get empirical evidence whether disclosure ofthe sustainability report is able to mediate the relationship between GCG and market performance.This study uses multiple linear regression model to test the hypothesis in the fi rst and second research model. The sample in this study is a non-fi nancial company participant Indonesia Sustainability Report Awards (ISRA) 2009-2012 listed in the Indonesia Stock Exchange. In the fi rst research model using 30 samples, while the second models using 29 samples.The results showed that the GCG as measured by the number of meetings of the board of directors and the proportion of independent board have a signifi cant effect on the market performance. However, GCG as measured by governance committee did not prove the existence of an effect on the market performance. In addition, the disclosure of sustainability reports proved positive signifi cant effect on the market performance.The results also found that disclosure of the sustainability report is able to mediate the relationship between GCG and market performance.

Analisis Arus Kas Kegiatan Operasi dalam Mendeteksi Manipulasi Aktivitas Riil dan Dampaknya Terhadap Kinerja Pasar Megawati Oktorina; Yanthi Hutagaol
The Indonesian Journal of Accounting Research Vol 12, No 1 (2009): JRAI January 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.199

This study aims to identify firm's tendency to execute real activities manipulation through cash flow from operating activities and its impact to market performance. The sample is drawn from firms in the biggest 50 firms with assets above 1 quintillions rupiahs for period of 2001 - 2006, which are published in Swa100. The research model is based on Roychowdhury's model (2003). Prior to test the hypotheses, this studitthe researcher employed regression model to determine normal and abnormal cash flow from operating activities. The result shows that firms tend to execute real activities manipulation through operating cash flow. Moreover, the impact of real activities manipulation on market performance shows firms which are more likely executing real activities manipulation have higher market performance than their counterparts. By controlling for industrial types of the companies, the result finds that manufacturing firms execute more real activities manipulation than non-manufacturing firms.

Biaya Audit Ditinjau dari Efektivitas Komite Audit, Peluang Investasi, Kendala Finansial dan Komplekitas Perusahaan Molan, Agustiana Yudith; Megawati Oktorina
APSSAI ACCOUNTING REVIEW Vol 2 No 2 (2022): Oktober
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v2i2.35

The purpose of this study to examine the effect of audit committee effectiveness, investment opportunities, financial constraints and company complexity on the audit fee. This study uses a sample of companies listed on the IDX in 2016 – 2020 which disclose audit fees. The method to analyze the data using multiple linear regression analysis. The results shows that the effectiveness of the audit committee decrease audit fee. The investment opportunities and the company complexity increase the audit fees. However, the results of the study do not prove any significant effect of financial constraints on the audit fee. Suggestions for further research are that the company complexity is measured by the number of subsidiaries, including other factors such as corporate governance, size of public accounting firm, sales volatility and industrial sector. Keywords: Audit Fee; Company Complexity; Financial Constraints; Investment Opportunities

Pengaruh Enterprise Risk Management dan Intellectual Capital terhadap Financial Distress dengan Variabel Kontrol Kinerja Keuangan Jennifer Serafine Tjahjana; Megawati Oktorina
Jurnal Akuntansi Indonesia Vol 12, No 1 (2023): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.12.1.73-90

ABSTRACTThis research aims to determine the effect of enterprise risk management and intellectual capital on financial distress with financialÂ performance as the control variable.Â The topic of distress in financial is interesting to discuss, considering the pandemic period as an external factor affecting the company's finances. The samples thatÂ are used in this study are companies listed in the tourism and recreation industry (E51) and the transportation and logistics sector (K) on Indonesia Stock ExchangeÂ in 2019-2021. The number of observational data applied in this study was 114. The data analysis method was processed with SPSS version 25.0 software by using multipleÂ linear regression analysis. The findings revealed that enterprise risk management and intellectual capital have a negative effect on the occurrence of financial distress, whereas the debt-to-asset ratio has a positive effect on the occurrence of financial distress. Keywords: intellectual capital, enterprise risk management, financial distress, financial performance.ABSTRAKPenelitian ini memiliki tujuan guna mencari tahu dampak enterprise risk management dan intellectual capital pada financial distress. Topik financial distress menarik untuk dibahas mempertimbangkan periode pandemi sebagai faktor eksternal yang mempengaruhi keuangan lembaga perusahaan. Sampel penelitian menggunakan perusahaan yang terdaftar dalam kategori industri pariwisata dan rekreasi (E51) serta sektor transportasi dan logistik (K) Bursa Efek Indonesia tahun 2019-2021. Adapun data observasi yang dimanfaatkan pada penelitian sejumlah 114. Data diolah dengan software SPSS versi 25.0 dengan analisis regresiÂ linierÂ berganda. Hasil penelitian ini menampilkan jika enterprise risk management dan intellectual capital mempunyai pengaruh yang negatif pada terjadinya financial distress. Penelitian ini memberikan tambahan literatur terkait pengungkapan manajemen risiko dalam kaitannya dengan terjadinya keadaan financial distress. Hasil penelitian mengkonfirmasi teori sinyal, stakeholder, resource based view. Hasil penelitian memberikan implikasi praktis bahwa untuk menghindari terjadinya financial distress, perusahaan harus mampu mengelola risiko dan intellectual capital dengan baik. Penelitian ini hanya menggunakan intellectual capital dan enterprise risk managementÂ dalam mempengaruhi financial distress. Selain itu, pengukuran financial distress menggunakan z-score sehingga semakin tinggi z-score yang dihasilkan bermakna semakin turun terjadinya financial distress dan sebaliknya. Hasil penelitian ini diharapkan mampu memberi tambahan litaratur bagi perusahaan dalam pengelolaan risiko dan pemanfaatan sumber daya serta menjadi pertimbangan bagi calon investor dalam mengevaluasi perusahaan sebelum menanamkan modal di perusahaan.Kata kunci : EnterpriseÂ risk management, financial distress, intellectual Â capitalÂ ,Â kinerja keuangan.Â

MEMAHAMI PRINSIP WIRAUSAHA BERKELANJUTAN DAN PENERAPAN AKUNTING DIGITAL BAGI SISWA SMA BPK PENABUR BOGOR Francisca Hermawan; Megawati Oktorina
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 5 (2023): martabe : jurnal pengabdian kepada masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i5.1567-1576

Seminar dengan judul Memahami Prinsip Wirausaha Berkelanjutan dan Penerapan Akunting Digital bagi Para Siswa SMA BPK Penabur Bogormerupakan upaya mempersiapkan generasi muda untuk menyambut tantangan di era disrupsi ini. Kegiatan ini merupakan wujud kepedulian sosial FEB Unika Atma Jaya Jakarta bagi pengembangan masyarakat. Kegiatan ini disambut baik oleh SMA BPK Penabur Bogor karena sekolah ini sangat menekankan penanaman nilai kewirausahaan kepada para siswanya. Kegiatan seminar dilaksanakan secara daring menggunakan aplikasi zoom. Sebagai pembicara adalah para dosen FEB Unika Atma Jaya. Metode yang digunakan adalah ceramah, simulasi, diskusi, dan kuis. Berdasarkan hasil evaluasi, walau kegiatan ini dilaksanakan hanya dalam waktu relatif singkat, namun dipandang cukup berhasil memberikan pemahaman baru kepada peserta tentang wirausaha berkelanjutan sebagai bentuk kewirausahaan baru serta penerapan sistem akunting digital sebagai ganti akuntansi konvensional. Keberhasilan ini ditunjukkan dari banyaknya siswa yang mengajukan kometar dan pertanyaan serta keterlibatan aktif dalam simulasi-simulasi dan umpan balik pengukuran beberapa indikator keberhasilan jalannya seminar melalui kuesioner. Pada kegiatan ini juga dibagikan kuesioner untuk mengetahui persepsi siswa terkait kewirausahaan berkelanjutan.

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