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All Journal PERMANA Jurnal Bisnis Mahasiswa Jurnal Riset Akuntansi Soedirman JIFA (Journal of Islamic Finance and Accounting)
Wibowo, Raden Arief
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PELAKSANAAN AKUNTANSI PERTANGGUNG-JAWABAN BIAYA TENAGA KERJA PADA PERUSAHAAN RITEL (Studi pada PT. Rita Ritelindo Purwokerto) Wibowo, Raden Arief
PERMANA Vol 6, No 2 (2015)
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research entitled “The Evaluation for Implementation of Employer’s Cost Responsibility Accounting in Rita Ritelindo Purwokerto”. The aims to know whether appropriate or not the implementation of employer’s cost responsibility accounting in Rita Ritelindo Purwokerto. The hypotheses is the implementation of employer’s cost responsibility accounting in Rita Ritelindo Purwokerto haven’t appropriate yet. Descriptive t test is the analysis tool. The conclusiont, the implementation of employer’s cost responsibility accounting in Rita ritelindo Purwokerto is already appropriate. The implications of this research is, to keep the accounting system of Rita Ritelindo Purwokerto need to pay attention on organizational structure such as job description and job dividing for each personal. There should be clear and detail organizational structure. Keywords: Ritel, responsibility accounting, cost accounting
Dampak Ukuran Perusahaan, Kepemilikan, dan Karakteristik CEO Pada Pengungkapan Tanggung Jawab Sosial Perusahaan: Studi Empiris Seluruh Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2021 Wibowo, Raden Arief; Linggarsari, Dwi Yudni
Jurnal Bisnis Mahasiswa Vol 4 No 3 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i3.art14

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh firm size, ownership dan karakteristik CEO terhadap pengungkapan corporate social responsibility perusahaan dengan 199 sampel perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Penelitian ini menggunakan metode analisis regresi data panel dengan model fixed effect dan menggunakan software E. Views v. 12. Hasil penelitian menunjukkan bahwa total penjualan dan kepemilikan keluarga tidak berpengaruh negatif, jumlah tenaga kerja, kepemilikan asing, military connection tidak berpengaruh positif terhadap pengungkapan corporate social responsibility perusahaan. Sedangkan, total asset, kepemilikan publik, dan kepemilikan pemerintah berpengaruh positif terhadap pengungkapan corporate social responsibility perusahaan. Adapun keterbatasan dalam penelitian ini yaitu adanya faktor eksternal yang tidak dapat dikendalikan sepenuhnya, seperti perubahan regulasi atau kondisi pasar yang dapat mempengaruhi hasil penelitian sehingga, penelitian selanjutnya dapat melakukan studi kualitatif mendalam seperti studi kasus untuk menggali lebih dalam praktik CSR di perusahaan tertentu. Hal tersebut dapat membantu dalam memahami dinamika internal perusahaan dan faktor yang mempengaruhi keputusan CSR.
Pengaruh Struktur Kepemilikan terhadap Biaya Ekuitas dengan Efektivitas Komite Audit sebagai Variabel Moderasi Sagita, Mutiara Bunga; Wibowo, Raden Arief
Jurnal Bisnis Mahasiswa Vol 5 No 1 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v5i1.335

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur kepemilikan dengan proksi kepemilikan institusional, kepemilikan manajerial dan kepemilikan asing terhadap biaya ekuitas dengan efektivitas komite audit sebagai variabel moderasi pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023. Sampel dipilih dengan beberapa kriteria yang menghasilkan 34 perusahaan setiap tahunnya. Penelitian ini merupakan penelitian kuantitatif dengan metode purposive sampling. Teknik analisis data yang digunakan adalah analisis dengan regresi data panel dengan model random effect. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari website resmi. Hasil penelitian ini menunjukan bahwa kepemilikan manajerial berpengaruh terhadap biaya ekuitas, sedangkan kepemilikan institusional dan kepemilikan asing tidak berpengaruh terhadap biaya ekuitas. Efektivitas komite audit tidak memoderasi pengaruh kepemilikan manajerial terhadap biaya ekuitas, tetapi efektivitas komite audit memoderasi pengaruh kepemilikan institusional dan kepemilikan asing terhadap biaya ekuitas.
Pengaruh Struktur Kepemilikan terhadap Biaya Ekuitas dengan Manajemen Laba Sebagai Variabel Mediasi Lorenza, Linda; Wibowo, Raden Arief
Jurnal Riset Akuntansi Soedirman Vol 4 No 1 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.1.16518

Abstract

This study aims to analyze the effect of ownership structure, proxied by family ownership, institutional ownership, and foreign ownership, on equity costs, with earnings management as a mediating variable. Manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021 were the population in this study, totaling 37 companies each year (233 units of analysis). Data analysis was conducted using mediation regression with path analysis using Eviews software. The results of this study show that direct testing in path analysis indicates that family ownership, institutional ownership, and foreign ownership on profit management are acceptable. However, in the indirect test of the influence of ownership structure on equity costs through earnings management, the results were rejected, meaning that earnings management cannot be considered a mediating variable because the results of the Sobel test did not meet the criteria. If the Sobel test coefficient value is greater than the t-table value, it can meet the mediation criteria.
Tax Minimization sebagai Pemoderasi Hubungan antara Tunneling Incentive, Bonus Mechanism dan Debt Convenant dengan Keputusan Transfer Pricing Nuradila, Ratna Felix; Wibowo, Raden Arief
JIFA (Journal of Islamic Finance and Accounting) Vol. 1 No. 1 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v1i1.1135

Abstract

This research is purposed to determine the effect of tunneling incentive, bonus mechanism and debt covenant to transfer pricing wich is moderated by tax minimization on multinational firm’s listed at Indonesian Stock Exchange in 2012-2014. The technique of this analysis is multiple regression analysis, wich used 33 annual report from secondary data with purposive sampling method. The result of this research showed that variabel which are having a significant impact to transfer pricing are tunneling incentive, debt covenant and moderation of tax minimization to tunneling incentive. Keywords: Transfer Pricing, Tunneling Incentive, Bonus Mechanism, Debt Covenant, Tax Minimization JEL Classification: H25, H71, M1
Produk Unggulan Sebagai Daya Saing Daerah Studi Pengembangan UKM Di Kabupaten Brebes Anis, Ashwar; Wibowo, Raden Arief
JIFA (Journal of Islamic Finance and Accounting) Vol. 1 No. 2 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v1i2.1442

Abstract

The purpose of this study is to improve competitiveness in Brebes Dis- trict. This research uses qualitative research with common keywords. The study was conducted in Brebes District, covering the targeted area of the OVOP program as a manifestation of superior product development, and the Ministry of Industry and Commerce Department of Cooperatives and SMEs as the main data centers. Data analysis using descriptive qualitative by using description based on data available on research object. The results showed that excellent products in Brebes District as an effort to improve the competitiveness of regions have not achieved optimal results. From several excellent products avail- able in Brebes District, only two products are included in the main target, that is implementation of salted eggs and seaweed, while other production centers are still in development stage. However, the activ- ities undertaken show considerable prospective improvements, includ- ing increased production volumes and new product variations as a result of fostering and developing creativity and entrepreneurial in- novation. As a supporting factor, including the Brebes District Gov- ernment which has a strong commitment to implement the OVOP program on an ongoing basis, which is a superior resource that can be used as a flagship. Sources of funds, human resources and infrastruc- ture needs, especially for groups that can be used as capital to conduct OVOP activities as a whole. Stages of activities have been carried out appropriately and in accordance with their respective rules, al- though there are indications of overlap in coaching as there are no clear boundaries in defining individual business categories, and in- dustry groups. Keywords: Local original revenue, general allocation fund, special allocation fund, profit-sharing fund, human development index JEL Classification: E23, E26,l26
Earnings Management di Indonesia: Studi Empiris pada Periode Sebelum dan Setelah Terlaksananya Program Tax Amnesty Wibowo, Raden Arief
JIFA (Journal of Islamic Finance and Accounting) Vol. 2 No. 2 (2019)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v2i2.1880

Abstract

This study aims to examine earnings management practice in the Indonesian companies, before, during, and after the tax amnesty program, and compare it through testing the difference in the absolute value of discretionary accruals before, during, and after the tax amnesty program. To conduct this analysis, this study uses 42 samples of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2018. Data from all company samples are arranged in the form of Discretionary Accruals, Non-Discretionary Accruals, and Absolute Discretionary Accruals. The results indicate that there are earnings management practices before the tax amnesty program, and it is greater during the tax amnesty, and smaller after the tax amnesty. Based on the results of different tests, this study also shows that there are differences in the value of Absolute Discretionary Accruals in the tax amnesty program (AbsPre) and Absolute Discretionary Accruals after the tax amnesty program (AbsPost), so the hypothesis states that there is difference between earnings management before the tax amnesty program and after the tax amnesty program, can be accepted. In addition, the amount of Absolute Discretionary Accruals before the tax amnesty program (AbsPre) which tends to be higher 68.37% or almost 70%, shows that there is a great effort made by the management of the company in order to make the company looks outperformed to the investors. Keywords: Tax Amnesty, Earnings Management JEL Classification: M41, 023, G18, G20, H71
Pengaruh Ukuran Perusahaan, Return On Asset Dan Winner/Loser Stock Terhadap Praktik Perataan Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Mulyanto, Mulyanto; Wibowo, Raden Arief
JIFA (Journal of Islamic Finance and Accounting) Vol. 3 No. 2 (2020)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v3i2.2832

Abstract

This study aims to obtain empirical evidence about the influence of company size, return on assetsand winner / loser stock on income smoothing practices (empirical studies on manufacturing companies listed on the Indonesia Stock Exchange). The independent variables used in this study are company size, return on assets and winner / loser stock. The dependent variable used in this study is the practice of income smoothing. The object of this research are all manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. The number of companies sampled in this study were 177 companies over 4 periods, namely 2014-2017. The sampling method uses purposive sampling, while the method of data analysis uses logistic regression analysis. The results of this study indicate that firm size has no significant effect on income smoothing practices, return on assets does not significantly influence earnings smoothing practicesand winner / loser stock has no significant effect on income smoothing practices.Keywords: Total Assets, Return on Assets, Winner/Loser Stock, Eckel Index
Audit committee ownership, firm size, and audit delay: Empirical evidence from Indonesia Wibowo, Raden Arief; Barros, Agapito; Dewi, Silfia Fitriana
JIFA (Journal of Islamic Finance and Accounting) Vol. 5 No. 2 (2022)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v5i2.6574

Abstract

Research on audit committee ownership is still very limited, making it highly worthy of further investigation. Investors and regulators acknowledge the significance of having audited financial information that is released in a timely manner. Audit delay conducted by the auditor creates high information uncertainty for investors. This study aims to analyze the effect of audit committee ownership and firm size on audit delay mediated by the quality of financial reporting with a sample of 75 non-financial companies listed on the IDX in 2016-2020 with the sampling technique used is purposive sampling. This study uses path analysis with Eviews software version 9. The results of this study indicate that company share ownership and Firm Size have no effect on audit delay, financial reporting quality does not mediate the effect of company share ownership on audit delay, while financial reporting quality mediates the effect of size company against audit delay. This research contributes theoretically by enriching the literature on audit committee ownership.
Co-Authors Anis, Ashwar Anis, Ashwar Barros, Agapito Dewi, Silfia Fitriana Linggarsari, Dwi Yudni Lorenza, Linda Mulyanto Mulyanto Nuradila, Ratna Felix Nuradila, Ratna Felix Sagita, Mutiara Bunga