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Priyadi, Maswar Patuh
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
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PENGARUH KARAKTERISTIK PERUSAHAAN PADA LUAS PENGUNGKAPAN SUKARELA DAN IMPLIKASINYA TERHADAP ASIMETRI INFORMASI Damayanti, Diah Laras; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research is to test the influence of company’s characteristic on voluntary disclosure and its implications to the asymmetric information. The research is divided into two parts. The first part of the research is to test the influence of company’s characteristic to the voluntary disclosure. The second part of the research is to test the influence of voluntary disclosure to the asymmetric information.This research is carried out by using two regressions analysis models. The first model is done by using multiple linear regressions in order to test the influence of the company’s characteristic to the voluntary disclosure. The second model is done by using simple linear regressions in order to test the influence of voluntary disclosure to the asymmetric information on the company. The sample of the research is the annual reports of the manufacturing companies which are listed on Indonesia Stock Exchange in 2011-2013 periods. 135 annual reports are used as the sample of the research. The result of the research shows that in the first regressions model, the characteristics of the company consist of public stock ownership portion, listing age, firm size, and profitability have influence to the voluntary disclosure which has been made by the company. Other variables which are the liquidity and the size of Public Accountant firm do not have any influence to the voluntary disclosure. On the second regressions model, the result of the research shows that the voluntary disclosure has negative influence to the asymmetric information. Keywords: Characteristic of The Company, Voluntary Disclosure, Asymmetric Information.
PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP EFISIENSI KINERJA KEUANGAN PEMERINTAH DAERAH Kusuma, Aulia Rizka; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
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This research is meant to test the influence of the characteristic of the local government which is proxy by thesize of local government, prosperity, the dependence level on central government, leverage, and local expenditureto the financial performance of the local government based on the performance efficiency ratio. The population isall cities/districts local government in East Java Province in 2013-2015 periods. The sample collection techniquehas been carried out by using purposive sampling method and based on the predetermined criteria so 35cities/districts have been selected as samples. The secondary data has been carried out by using LKPD from theAudit Board of the Republic of Indonesia (BPK) East Java Province Representative. The analysis technique hasbeen carried out by using multiple linear regressions analysis. The data examination has been carried out byusing SPSS software 23.0 version. The result of R2 test shows that the independent variable is 35,5% and is64,5% has been influenced by other variables which are not included in the research. The result of t test showsthat prosperity and local expenditure has positive influence to the financial performance of local governmentbased on the performance efficiency ratio whereas the size of local government size, the dependence level oncentral government, and leverage do not have any influence to the financial performance of local governmentbased on the performance efficiency ratio.Keywords: The characteristics of local government, financial performance of local government, performanceefficiency.
PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN Sari, Arum Puspita; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
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ABSTRACTThe purpose of this research is to find out the influence of intellectual capital and corporate governance to the corporate performance which is proxy by price to book value (PBV). The population is 142 manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2010-2014 periods. The sample collection has been done by purposive sampling. 19 sample companies have been selected as samples based on the predetermined criteria. The data analysis has been carried out by using multiple linear regressions and SPSS (Statistical Product and Service Solutions) 23rd version application. The result of the F test shows that simultaneously all independent variables give significant influence to the corporate performance. The result of the t test shows that capital employed efficiency (CEE) and structural capital efficiency (SCE) gives positive influence to the corporate performance, but human capital efficiency (HCE) gives negative influence to the corporate performance. Meanwhile, institutional ownership and managerial ownership give negative influence to the corporate performance and independent board of commisioners give positive influence to the corporate influence.Keywords: intellectual capital, corporate governance, price to book value
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP HUBUNGAN ANTARA MANAJEMEN LABA DENGAN NILAI PERUSAHAAN Junchristianti, Yessinda; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
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This research is meant to find out the influence of profit management to the firm value, the practical of corporate governance to the firm value and the practical influence of corporate governance to the correlation between profit management and the firm value. The result of the research shows that: (1) the earnings management is negative and it does not have any significant influence to the firm value. (2) The practical of corporate governance simultaneously has positive significant influence to the firm value with a difference ways in each variable. The institutional ownership variable, independent commissioner and size of board of commissioner are the variables which have significant influence to the firm value. (3) The institutional ownership, size of board of commissionaires and classification of public accountant are the moderate variables between the earnings management and firm value whereas the managerial ownership, independent commissioner and audit committee is not the moderating variable. Keywords: corporate governance, profit management and firm value
PENGARUH IFR TERHADAP COE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Purwanti, Sri; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 6 (2016): Jurnal Ilmu & Riset Akuntansi
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The purpose of this research is to test empirically the influence of Internet Financial Reporting (IFR) which consists of IFR index content, IFR index timelines, and IFR index presentation to the Cost of Equity Capital (COE) on the companies which are listed in Indonesia Stock Exchange.This research is a qualitative research. The population is all manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2010-2011 periods. The sample collection technique has been done by using purposive sampling method. The samples are 94 manufacturing companies. The data analysis method has been done by using multiple linear regression analysis. Based on the result of the data analysis and hypothesis test, it can be concluded that IFR variable, index content dan index timeliness has negative and significant influence to the COE on manufacturing companies which are listed in Indonesia Stock Exchange. Meanwhile, index presentation has positive and significant influence to the COE on manufacturing companies which are listed in Indonesia Stock Exchange.Keywords: IFR, Index Content, Index Timeliness, Index Presentation, COE
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR Azizah, Silfiana; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 10 (2016): Jurnal Ilmu & Riset Akuntansi
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This researchis aimed to find out the influence of internal and external factors on the firm value. In thisresearch the internal factors are proxyby the financing decisions, firm size, managerial ownership, dividendpolicy and profitability. Meanwhile, the external factors are proxyby the exchange rates. The samples aremanufacturing companies which are listed in Indonesia Stock Exchange in 2010–2014 periods. The samplingtechnique in this research has been carried out by using purposive sampling and 56 companies have beenobtained as samples. This research has been conducted by using multiple linear regressions analysis techniqueand the assistance of SPSS (Stastistical Product and Service Solution) Program. The results of this researchindicates that variablesi.e. : firmsize, dividend policy and profitability have positive influence to the firm value.Meanwhile the variablesi.e.: financing decisions, managerial ownership and exchange ratesdo nothaveanyinfluence to the firm value.Keywords: Financing decision, firm size, managerial ownership, dividend policy, profitability, exchange ratesand firm value
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN BERBASIS SAK–ETAP PADA UMKM Lestari, Wahyu Sri; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
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ABSTRACTThis study aims to examine empirically the influence of educational background, education level, business scale,business age, accounting knowledge, and information and dissemination on the quality of financial report basedon SAK ETAP on Small and Medium Micro Enterprises in Surabaya. The population of this study are all SMEsin Surabaya amounting to 40,719 MSMEs. The sampling technique used with stratified random samplingmethod, Data obtained from the distribution of questionnaires with the number of samples as many as 100 actorsUMKM. Methods of data collection using questionnaires and methods of data analysis using multiple linearregression analysis. Based on the results of data analysis and hypothesis testing, it can be concluded that theeducational background variable does not affect the quality of financial statements based on SAK ETAP whilethe level of education, business scale, business age, knowledge accounting and information and disseminationpositively affect the quality of financial statements SAK ETAP.Keywords: financial statements, SAK ETAP, small and medium micro enterprises
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGEMBALIAN INVESTASI PADA PERUSAHAAN MANUFAKTUR DI BEI Ika Sari, Luthfi Nurmala; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 10 (2016): Jurnal Ilmu & Riset Akuntansi
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The research is aimed to find out what sort of factor which influences the rate of return on investment inthe form of dividends. Investors want to find out the possibility to gain profit in the form of dividends frominvestment. The data is the secondary data that has been obtained from the annual report. The population is allmanufacturing companies which are listed in Indonesia Stock Exchange in 2011-2014 periods, the determinationof sample collection has been done by using purposive sampling and 120 companies have been selected assamples. This research has been carried out by using multiple linear regressions analysis and SPSS program.The result of the research indicates that NPM and DER have positive influence to the return on investment inthe form of dividend (DPR) whereas company growth which is measured by using sales growth has negativeinfluence to the return on investment in the form dividend. However, liquidity and firm size which is measuredby using CR and firm size does not have any influence to the rate of return on investment in the form ofdividend.Keyword: profitability, liquidity, leverage, growth, company size, dividend
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR TAHUN 2010-2014 Sari, Hani Kartika; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 6 (2016): Jurnal Ilmu & Riset Akuntansi
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Time difference between financial statement date and audit opinion date in the financial statement indicates the length of completion time which is needed by the auditor to finish the audit. The time difference in audit is known as Audit Delay. This research is meant to test the influence of firm size, solvability, profitability, Public Accountant Firm reputation, audit opinion, audit tenure to the audit delay. The population is all manufacturing companies which are listed in the IDX in 2010-2014 periods. The sample collection technique has been carried out by using purposive sampling. Purposive sampling is the sample determination technique with a certain consideration. The amount of samples in one year is 83 companies. The secondary data has been applied in this research in the form of annual financial statement of the company from the IDX. The data analysis technique has been carried out by using multiple linear regressions analysis with significance level 5%. The result of the research shows that variables firm size, profitability, and public accountant firm reputation have negative influence to the audit delay, solvability has positive influence to the audit delay. Audit opinion and audit tenure does not have any influence to the audit delay.Keywords: Audit delay, firm size, solvability, profitability, audit tenure.
PENGARUH KINERJA KEUANGAN DAN GROWTH OPPORTUNITY TERHADAP RETURN SAHAM Anggrahini, Dian Puspita; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
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Financial statement is the statement which shows the current financial condition of company in a certain periods. A good financial performance is able to influence the stock price, because financial performance describes one of the performance of the companies. This research is meant to test: (1) the influence of Current Ratio to the stock return, (2) the influence of Return on Assets to the stock price, (3) the influence of growth opportunity to the stock return. The population of this research is property and real estate companies which are listed in Indonesia Stock Exchange in 2011-2014 periods. The sample collection technique has been determined in thi research i.e. purposive sampling, and 116 companies sample during 4 years have been selected. This research uses multiple linear regressions.The result of this research shows that: (1) Current ratio does not have any influence to the stock price. (2) Return on asset has positive influence to the stock return. (3) Growth opportunity does not have any influence to the stock return.Keywords:Current Ratio, Return on Asset, Growth Opportunity
Co-Authors Aisah, Dewi Siti Akhmad Riduwan Andiani, Legri Anggrahini, Dian Puspita Arum Puspita Sari Asyik, Nur Fajdrih Azizah, Silfiana Budi Riharjo, Ikhsan Budiyanto Budiyanto Cahyo, Himegah Vivi Tri Clementin, Felly Sintinia Damayanti, Diah Laras Devita Dwi Septi Wulansari, Devita Dwi Septi Dewi Arofah Dewi Kusmaya Sari Dewi, Cyntia Septian Elyya Ainurrochma, Elyya Emy Wahyu Kristanti, Emy Wahyu Fitria Handayani Fauziah Hadi, Fitria Handayani Fauziah Fransiska Tarasita Asmara Fransiska Tarasita Asmara Frista Cahya Ningrum, Frista Cahya Halimatus Sadiah Heder, Heder Ika Sari, Luthfi Nurmala Ita Oktaviani, Ita Lestari, Idah Ayu Lestari, Wahyu Sri Lilis Ardini Melinda Fahriani, Melinda Mildawati, Titik Nur Fadjrih Asyik Nur Fajdrih Asyik Nur Handayani Ovi Rizki Muallifin, Ovi Rizki Permana Tedjo Dwi Pamungkas S. Pertiwi, Nita Tiyas Prajna Paramita Ardana Neswari, Prajna Paramita Ardana Putri Kharisma respatia, wimba Riduan, Akhmad Rina Pusvita Dewi, Rina Pusvita Rofiqkoh, Esti Sari, Hani Kartika Siti Rokhmi Fuadati Sri Purwanti Sriastutik, Wahyu Sugeng Praptoyo Suwitho, Suwitho Tegowati Tegowati Thoharo, Ainun Triyonowati Triyonowati, Triyonowati Turrachmah, Siti Novia Ulfiyah, Ulfiyah Ully Rakhmawati, Ully Wahidahwati Wahidahwati Wimba Respatia Wiwid Widayanti Yahya Yahya Yahya Yanis, Ahmad Samhan Yessinda Junchristianti, Yessinda