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All Journal Jurnal Dinamika Akuntansi Infestasi Jurnal Ilmu dan Riset Akuntansi Fokus Ekonomi Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi EKUITAS (Jurnal Ekonomi dan Keuangan) Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Indonesian Journal of Community Diversity and Engagement Lead Journal of Economy and Administration
Priyadi, Maswar Patuh
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJERIAL, DER DAN FCF TERHADAP NILAI PERUSAHAAN MELALUI DPR Pertiwi, Nita Tiyas; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

This research is meant to test: (1) the influence of profitability, managerial ownership, debt policy and free cash flow to the dividend policy and firm value; (2) the influence of dividend policy to the firm value; (3) the influence of profitability, managerial ownership, debt policy and free cash flow to the firm value which is mediated by dividend policy. The population of this research is all manufacturing companies which are listed in Indonesia Stock Exchange in 2008-2014. In this research, the sample collection has been determined by using purposive sampling, and 238 companies have been selected as samples. This research is done by using multiple linear regressions technique and the mediated variable is product of coefficient method. The result of this research shows that: (1) profitability, managerial ownership and free cash flow have influence to the dividend policy and firm value; (2) debt policy does not have any influence to the dividend policy; (3) debt policy and dividend policy does not have any influence to the firm value; (4) dividend policy does not mediate the correlation of profitability, managerial ownership, debt policy and free cash flow to the firm value.Keywords: Profitability, Managerial Ownership, Debt Policy, Free Cash Flow, Dividend Policy, Firm Value
PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN Rofiqkoh, Esti; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 10 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is aimed to find out the influence of profitability, leverage, and firm size to the corporate social responsibility disclosure. The independent variables in this research are profitability, leverage, and firm size whereas the dependent variable is the corporate social responsibility disclosure. The data is the secondary data in the form of annual report. The population is all sectors of manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2012-2014 periods and the sample collection technique has been carried out by using purposive sampling, i.e. the sample is selected based on certain criteria which are in accordance with what has been desired by the researcher. The samples are 52 companies with 3 years observation periods so 156 observation objects have been selected as samples. This research has been carried out by using multiple linear regressions as the analysis technique and SPSS program. The result of the research shows that profitability does not have any influence to the corporate social responsibility disclosure which has been measured by using ROA whereas leverage and firm size has an influence to the corporate social responsibility disclosure which has been measured by using DER and natural logs.Keywords: Profitability, leverage, and firm sizeABSTRAK
FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN CORPORATE GOVERNANCE Oktaviani, Ita; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to test the influence of profitability, board of commissioner size, size, leverage, firm age, and dispersion ownership to the wide range of corporate governance disclosure through annual statement which has been prepared by service companies which engagein the field of finance which are listed in Indonesia Stock Exchange.The population has been obtained by using purposive sampling method onthe service companies which engage in the field of finance which are listed in Indonesia Stock Exchange (IDX) in 2011-2015 periods and based on the predetermined criteria 56 service companies have been selected as samples. The analysis method has been conducted by using multiple linear regressions.The result of the model feasibility test shows that simultaneously profitability, board of commissioner size, size, leverage, firm size, and dispersion ownership givewide influence to the corporate governancedisclosure. The result of the research shows that partially profitability, board of commissioner size, size, leverage, firm company, and dispersion ownership give positive and wide influence to the corporate governance disclosure.Keywords: Profitability, size, corporate governance.
PENGARUH INTELLECTUAL CAPITAL PADA KINERJA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BEI Aisah, Dewi Siti; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 9 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to find out the influence of intellectual capital which is proxy by Public model (VAICTM) to the performance of the company which is proxy by market to book value (MB) on the automotive sector companies. The population is automotive companies which are listed in Indonesia Stock Exchange (IDX). In this research, the sample collection has been done by using purposive sampling, and 12 samples automotive companies which have published consecutively their financial statement in 2010-2014 periods. This research has been done by using multiple linear regressions.The result of this research shows that: (1) The value added capital employed (VACA) variable has positive influence and shows unidirectional relationship between VACA and MB; (2) the value added human capital (VAHU) variable has positive influence and shows unidirectional relationship between VAHU and MB; (3) structural capital value addded (STVA) ) variable has significant influence to the MB yet the negative regression coefficient shows the non-unidirectional relations between STVA and MB.Keywords: intellectual capital, market to book value, value added capital employed, value added human capital, structural capital value added
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI VOLUME PEMBIAYAAN PERBANKAN SYARIAH DI INDONESIA Cahyo, Himegah Vivi Tri; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

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ABSTRACTThis reseacrh is meant to examine the empirical factors which have influence to the Financing Volume BasedProfit Sharing Which consist of The third party funds, the level of profit sharing, Non Performing Financing,and Total Asset in the Sharia Banking which is listed in Indonesia Stock Exchange. The research type is use thequantitative research. The population of this research is Sharia General Bank and the Sharia Business Unitwhich are listed in Indonesia Stock Exchange (IDX) in 2008-2013 periods. The sample collection technique hasbeen done by using purposive sampling. The samples as many as 168 quarterly financial statements of theSharia Banking. The data analysis method has been done by using multiple linear regressions. Based on the dateanalysis result and the hypothesis test it can be concluded that the variables of Third Party Funds and NonPerforming Financing does not have any influence to the financing volume based profit sharing in the ShariaBanking in Indonesia. Meanwhile, the level of Profit Sharing and the Total Assets have positive influence to thefinancing volume based profit sharing in the Sharia Banking in Indonesia.Keywords: Third Party Funds, The level of Profit Sharing, Non Performing Financing, Total Assets,Financing Volume Based Profit Sharing.
The Management’s Motives of Income Smoothing and Its Implications to The Market Reaction Thoharo, Ainun; Priyadi, Maswar Patuh; Wahidahwati, Wahidahwati
Jurnal Dinamika Akuntansi Vol 13, No 1 (2021): March 2021
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v13i1.26890

Abstract

Purpose: The study is aimed to examine the motive behind income smoothing includes oportunistic behaviour of management, financial distress, and capital structure to the market response of manufacturing companies which are listed in Indonesia Stock Exchange in 2014-2018 periods. Methodology: The sample collection technique has been done by using purposive sampling method, and based on the predetermined criteria, the total data observations are 591. The data analysis technique has been done by using path analysis with 24rd AMOS tool.Findings: Based on the result of hypothesis test, it can be concluded that financial distress has a positive effect to the income smoothing, oportunistic behaviour of management has a negative effect to the income smoothing, capital structure has no significant effect to income smoothing, oportunistic behaviour of management has a positive effect to the market response, financial distress, capital structure and income smoothing has no significant effect to the market response income smoothing cannot be intervening variable between the influence of oportunistic behaviour of management, financial distress, and capital structure to the market response Novelty: The difference between this study with another research is: 1) this study focused on the influence of oportunistic behaviour of management, financial distress, and capital structure to the one of the earnings management that most frequently used, that is income smoothing; 2) this research also will examine the implication of each variable to the market response.
AKUNTABILITAS DAN TRANSPARANSI PADA LAPORAN KEUANGAN PARTAI (Studi Kasus pada Kantor DPD Partai Demokrat Provinsi Jawa Timur) Wiwid Widayanti; Maswar Patuh Priyadi; Lilis Ardini
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 22, No 2 (2019): Agustus
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (638.143 KB) | DOI: 10.35591/wahana.v22i2.170

Abstract

This study aims to determine and interpret accountability and transparency in the East Java Provincial Democratic Party DPD financial report consisting of internal financial reports, campaign finance reports and political assistance reports and the implementation of the AD and ART of the East Java Provincial Democratic Party. The object used in this research is the DPD office of the Democratic Party of East Java Province with interpretive qualitative research methods with ethnometodology as an approach, there are four informants in the research using interview, observation and documentation research methods and using data analysis techniques starting from data reduction, display data and verify or draw conclusions. The results showed that internal financial reports had fulfilled accountability to internal political parties but were not yet transparent to the public, campaign finance reports had met accountability and transparency, political assistance reports had met accountability but were not yet transparent to the public, and the implementation of AD and ART DPD Provincial Democratic Party East Java has been implemented well.
Kebijakan dan Implementasi Strategi Anti-Fraud pada Bank Umum Fransiska Tarasita Asmara; Akhmad Riduan; Maswar Patuh Priyadi
InFestasi Vol 16, No 2 (2020): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v16i2.8469

Abstract

This study aims to explore and analyze policies and implementation of anti-fraud strategies at PT Bank X Indonesi. The object of this study is the Integrated Fraud Management Division. This research was conducted using a case study qualitative research method and using data analysis techniques Miles and Huberman. The data collection techniques in this study were participant observation, in-depth interview and documentation. Selection of sources is carried out by purposive sampling method, in which sources are selected with specific considerations and goals. The results show that the policy and implementation of the Anti-Fraud strategy have been implemented in accordance with Bank Indonesia Circular No.13 / 28 / DPNP dated 9 December 2011 concerning the Implementation of Anti-Fraud Strategies for Commercial Banks, but there are still deficiencies caused by constraints in its implementation. namely the lack of awareness of employees to report all indications of fraud, very minimal employee rotation, frequent information about surprise audits that cannot be kept confidential, and the recruitment pattern adopted by PT Bank X Indonesia does not include material on fraud awareness. Penelitian ini bertujuan untuk mengeksplorasi dan menganalisis kebijakan dan implementasi strategi anti-fraud pada PT Bank X Indonesi Objek penelitian yakni Divisi Integrated Fraud Management. Penelitian dilaksanakan melalui metode kualitatif dengan pendekatan studi kasus dan menggunakan teknik analisis triangulasi. Teknik pengumpulan data dalam penelitian ini adalah observasi berperan serta (participant observation), wawancara mendalam (in depth interview) dan dokumentasi. Penentuan informan dilakukan dengan metode purposive sampling, yang mana informan dipilih dengan pertimbangan dan tujuan tertentu. Hasil penelitian menunjukkan bahwa kebijakan dan implementasi strategi Anti-Fraud Sudah dilaksanakan sesuai dengan Surat Edaran Bank Indonesia No.13/28/DPNP tanggal 9 Desember 2011 tentang Penerapan Strategi Anti-Fraud bagi Bank Umum, namun masih terdapat kekurangan yang disebabkan oleh kendala dalam implementasinya yaitu kurangnya kesadaran pegawai untuk melaporkan semua indikasi kecurangan, rotasi pegawai yang sangat minim, seringnya informasi akan adanya surprise audit tidak dapat dirahasiakan, serta pola rekruitmen yang diterapkan oleh PT Bank X Indonesia tidak menyertakan materi tentang kesadaran fraud. 
ANALISIS KEPUASAN NASABAH TERHADAP PELAYANAN JASA PERBANKAN PADA BANK RAKYAT INDONESIA (BRI) DI JAWA TIMUR Maswar Patuh Priyadi; Suwitho Suwitho
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 2 (2006)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2006.v10.i2.321

Abstract

The objective of this study is to investigate the simultaneous and the partial effect of service factors consist of reliability, responsiveness, assurance and emphaty on satisfaction of BRI customer in East Java. This study  uses the sample of BRI customer lived in branch office of Kediri, Sumenep, Banyuwangi and Bojonegoro based on purposive random sampling method. Data is estimated using multiple linear regression model.The empirical result of study by partial t-test show that reliability not influence satisfaction, but another factors like responsiveness, assurance and emphaty influence satisfaction of  BRI costumer. The result by simultaneous F-test show that reliability, responsiveness, assurance and emphaty influence satisfaction of BRI customer.
KERAGAMAN APLIKASI PSAK 24 (REVISI 2004) TENTANG IMBALAN KERJA DALAM KAITANNYA DENGAN UNDANG-UNDANG NOMOR 13 TAHUN 2003 TENTANG KETENAGAKERJAAN Maswar Patuh Priyadi; Sugeng Praptoyo
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 3 (2006)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2006.v10.i3.410

Abstract

The purpose of this article is to explain application of PSAK 24 (revised) at the first year at three different business organization. Post employment benefit is employee’s benefit gived by firm at the time retirement happened. Post employment benefit can be payed to employee directly by unfunded or funded. Funding can be done with pension fund or assurance of employees. Aplication of PSAK 24 (revised 2004) at the first year will decrease earnings and then decrease distribution of dividen. Besides application diversity of PSAK 24 (revised) was caused by management policy to choose payment to employee whether with funded or unfunded, and also caused by management policy to choose actuaria assumptions and another management policy.
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