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All Journal MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Pemberdayaan Masyarakat Madani (JPMM) Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat JRMSI - Jurnal Riset Manajemen Sains Indonesia Jurnal Ilmiah Wahana Akuntansi IJoASER (International Journal on Advanced Science, Education, and Religion) JURNAL ILMIAH M-PROGRESS Inovasi: Jurnal Ilmiah Ilmu Manajemen Penentuan harga obligasi dan teori tingkat bunga Jurnal Karinov Jurnal Akuntansi dan Keuangan JURNAL AKUNTANSI Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Engagement and Empowerment (IJE2) Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Review of Multidisciplinary Education, Culture and Pedagogy (ROMEO) Journal Of World Science Jurnal Al-Qiyam Jurnal Tana Mana International Journal of Multidisciplinary Research and Literature (IJOMRAL) Indonesian Journal of Business Analytics (IJBA) Prosiding Seminar Nasional Pengabdian Kepada Masyarakat International Journal of Accounting & Finance in Asia Pasific JURNAL AKUNTANSI DAN BISNIS INJURITY: Journal of Interdisciplinary Studies Journal of Business, Social and Technology Journal of Social Science Interconnection: An Economic Perspective Horizon Jurnal Serambi Ekonomi dan Bisnis Akuntansi: Jurnal Riset Ilmu Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Akuntansi, Perpajakan dan Auditing INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen E-JURNAL AKUNTANSI Jurnal Ilmiah Cano Ekonomos
Rida Prihatni
Universitas Negeri Jakarta
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Journal : Jurnal Ilmiah Wahana Akuntansi

 1 
THE EFFECTS OF EARNINGS MANAGEMENT ON ACCOUNTING CONSERVATISM MODERATED BY CORPORATE GOVERNANCE MECHANISM (STUDY OF MANUFACTURING COMPANIES LISTEDON INDONESIA STOCK EXCHANGEIN 2008 – 2010) AMMAR AL ASYARI; RIDA PRIHATNI; ETTY GURENDRAWATI
Jurnal Ilmiah Wahana Akuntansi Vol 8 No 1 (2013): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

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Abstract

ABSTRACT This study aimsto examine earnings management by companies manufacturing in Indonesia affect the choice of managers to implement aconservative accounting policy. With corporate governance mechanisms in influencing the relationship of Earning Management on Accounting Conservatism. Methods of analysis using multiple linear regression analysis with one independent variable, one dependent variable and two variables moderation. Corporate governance mechanismuses two characteristics as moderating variables, managerial ownership and board of commissioners. Size using the accrua lconservatism, according to those used by Givolyand Hayn (2002) and discretionary accruals as aproxy for earnings management is computed using the Modified Jones Model (Dechow etal., 1995). By using the purposive sampling method, the sample in this research consists of 23 manufacturing companies that listed on Indonesia Stock Exchange in 2008 – 2010. This research use secondary data which is collected from the firm’s annual report and financial statements. The result of this research shows that simultaneously, earning management, managerial ownership, and board of commissioners influence accounting conservatism. Partially, only earning management that significantly influences accounting conservatism. While managerial ownership and board of commissioners do not significantly influence the relationship of Earning Management on Accounting Conservatism. Keywords: corporate governance, accounting conservatism, earning management, managerial ownership, board of commissioners.
PENGARUH BELANJA MODAL, INVESTASI, DAN PRODUK DOMESTIK REGIONAL BRUTO TERHADAP PENDAPATAN ASLI DAERAH Theodora Ririn; Rida Prihatni; Yunika Murdayanti
Jurnal Ilmiah Wahana Akuntansi Vol 9 No 1 (2014): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

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Abstract

This research aims to examine the effect of capital expenditure, investment, gross domestic regional product toward the local original income at all provinces in Indonesia the period 2010-2012. Factors tested in this research were capital expenditure, investment, gross domestic regional product as independent variables whereas local original income as dependent one. The data was a secondary one and numbers of sample used in this research is ninety (90) local governments which is has been passed the purposive sampling used by researcher. From the data collected, then processed and analyzed using multiple regression analysis with 0.05 standard significance rate. The simultaneous result showed that the three of independent variables significantly effected the dependent one which was local original income. On the other side, partial result showed that there’s not significant the effect of capital expenditure toward the local original income. And there’s an positive significant influence between investment, gross domestic regional product toward the local original income. Keywords: capital expenditure, investment, gross domestic regional product, local original income.
The Influence of Board of Directors, Independent Board of Commissioners, Leverage, and Corporate Activities To Disclosure of Sustainability Report. Eria Nissa Awalia; Ratna Anggraini; Rida Prihatni
Jurnal Ilmiah Wahana Akuntansi Vol 10 No 2 (2015): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

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Abstract

This research was intended to examine the influences of board of directors, board of independent commissioner, leverage, and activity of company toward sustainability report disclosure. Sustainability Report Disclosure is the dependent variable sinthis research were measured by GRIG 3.1 Content Index and Checklists. For the independent variables in this research, using board of directors were measured by sum of directors meetings, board of in dependent commissioner were measured by proportion of independent commissioner, leverage were measured by debt to equity, activity of company were measured by total asset turnover. This research uses secondary data which is financial statement. and sustainability report from Indonesian Stock Exchange Listed Companies in 2010-2012. While the sampling method used was purposive sampling method which is overall 39 observations. This research uses multiple regression method to test the hypothesis with SPSS computer program. From the analysis performed in this research, it can be concluded that board of directors, and leverage have no significant influence to sustainability report disclosure. The other hand activity of company has positive influence and significant to sustainability report disclosure. And Board of independent commissioner has negative influence and significant to sustainability reporting disclosure. KeyWords: Board of Directors, Board of Independent Commissioner, Leverage, Activity of Company, and Sustainability Report
The Influence of Return On Asset, Financial Leverage, and Company Size To Underpricing at Companies That Make Initial Public Offering (IPO) at Indonesia Stock Exchange. Putu Widhiastina; Rida Prihatni
Jurnal Ilmiah Wahana Akuntansi Vol 11 No 2 (2016): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

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Abstract

This study aimed to determine the influence of The Influence of return on asset, financial leverage, and size of company on underpricing. Underpricing is measured by division the difference between clossing prices and offering price with offering price, return on asset is measured by division net profit with total asset, financial leverage is measured by division total debt with total equity and size of company is mesured with total sales in annual report company. This study took a sample of initial public offering company listed in Indonesia Stock Exchange during the years 2010-2013. The data obtained by purposive sampling techniques and using multiple regression analysis. Simultaneous hypothesis testing result show that return on asset, financial leverage and company size simultaneously affect the underpricing. The partial hypothesis test result show that retun on asset, financial leverage and company size have a significant affect the underpricing. Keywords: Return On Assets, Financial Leverage, Company Size, Underpricing
The influence of temporary differences between accounting and tax revenues, proprietary costs and liquidity on profit growth NURAMALIA HASANAH; RIDA PRIHATNI; AYUMASTUTININGSIH AYUMASTUTININGSIH
Jurnal Ilmiah Wahana Akuntansi Vol 12 No 1 (2017): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (735.997 KB) | DOI: 10.21009/wahana.12.015

Abstract

This study aimed to examine the influence of temporary differences between accounting profit and tax, proprietary costs, and Liquidity toward earnings growth of the companies listed in Indonesia Stock Exchange (IDX) 2011-2012. The factors examined in this study are temporary differences between accounting profit and tax, proprietary costs, and liquidity as an independent variable, while earnings growth has the dependent variable. This study used a descriptive quantitative method using secondary data and the number of samples collected was thirty- eight (38) that have met the criteria the researchers used purposive sampling. From the data that has been collected and then processed and analyzed using multiple regression analysis with a significance level of 0.05. This research proves temporary differences between accounting profit and tax has no significant influence on earnings growth, proprietary cost has no significant influence on earnings growth, and liquidity has negatively significant influence earnings growth. Temporary differences between accounting profit and tax, proprietary costs, and liquidity together or simultaneously significant influence toward the earnings growth.
Co-Authors Absyirni Ari Gayo Achmad Fauzi Agung Wahyu Handaru Ahmad Rifai Akbar Kurnianto Akbar, Raihan Noval Alvin Jeryanto AMMAR AL ASYARI Andri Setyato Nugroho Anis Syalsabila Anisyah, Sarah Siky Annisa Lutfia Aqilah Syahidah Armeliza, Diah Arofahmawati, Fina Amal Asterina Anggraini Ati Sumiati Ati Sumiati Ati Sumiati ATI SUMIATI, ATI Audrilia, Rifdah Hanandika Aurellia Bianda Sandri Aurellie Zulfa Islamy AYUMASTUTININGSIH AYUMASTUTININGSIH Balit Aplasi, Theresia Sondang Baroto, Yatmoko Bintang B Sibarani Cahyasari, Dyah Chusnanik Mufidah Chusnanik Mufidah Dalimunthe, Sholatia Darma Rika Swaramarinda, Darma Rika Destria Kurnianti Desy Rahmawati, Desy Dewy Sekar Melati Diah Armeliza Dian Permana, Nugraha Diva Maharani Dwi Handarini Dwi Handarini, Dwi Eria Nissa Awalia Etty Gurendrawati Etty Gurendrawati Etty Gurendrawati, Etty Fadilla, Moch. Farhan Fajriansyah, Bagus Fhadira, Dinda Marsa Filia, Zefania Marshanda Gatot Nazir Ahmad Gayo, Absyirni Ari Gurendrawari, Etty Hamidi, Mohammad Syafril Hanna, Laurencia Audrey Havi, Alya Putri Hera Khairunnisa Hikmah, Umi Nurul I Gusti Ketut Agung Ulupui IGKA Ulupui Ika Febrilia Imelda Sari Inaya, Fadia Indah Muliasari Indra Pahala Indriyana, Saoki Irawan, Kania Allya Jaya R, Tresno Eka Johari, Razana Juhaida Khairani, Permata Khairunnisa, Hera Maharani, Adillah Maharani, Diva Manalu, Sinta Claudia Mardi Mardi Mardi Margie, Lyandra Aisyah Marina Astati, Tri Marliana, Dede Maulidya, Putri Mirna Ardiani Mufidah . Mufidah, Chusnanik Muhammad Yusuf Muliasari, Indah Musthofa Hadi Musyaffi, Ayatullah Michael Musyaffi, Ayatulloh Michael Muzdalya, Fyra Nabila, Alfiana Sukma Nadya Faradilla Nasution, Hafifah Nugroho, Andri Setyato Nur Hamidah Nuramalia Hasanah Nurfalah, Sunita Osly Usman Parameswari, Anggraeni Eka Patra Anggaredho, Panji Petrolis Nusa Perdana, Petrolis Nusa Prakoso, Muhammad Iqbal Puji Wahono Puspitasari, Nurma Putri, Widiya Annisa Putri, Yazena Putu Widhiastina Rahmat, Muhammad Aditya Alyusri Rahwana, Rudy Ramadhani, Adrian Pasha Ratna Anggraini Ratna Anggraini Ratna Anggraini Ratnawaty Marginingsih Rd. Tuty Sariwulan Regina Aprianti Respati, Dwi Kismayanti Risky Diyan Maulana Riswandi Riswandi Rizki Firdausi Rachma Dania Santi Susanti, Santi Septina Dyah Maulidina Setiawan, Arbi Shandy Aditya Shandy Aditya, Shandy Sih Afsari Utami, Andini Siti - Nur'aidawati Siti Nurjanah SITI NURJANAH Slamet abdul azis Solly Aryza Sudiati, Rochma Suherdi Suparno Suparno Surya Anugrah Suryono, Windy Permata Syalsabila, Anis Talisya Alvini Theodora Ririn Tresno Eka Jaya R Tri Marina Astati Trisanti, Miana Tuty Sari Wulan Unggul Purwohedi Wahono, Puji Wibisono, Diaz Wisang Widyastuti, Annisa Wilsa Octaviany Wulan, Tuty Sari Yuniawati, Silvia Yunika Murdayanti Yunika Murdayanti Zahra Rifalda Zahra, Siti Fatimah Zainul, Zaki Zakaria, Adam Zulviana, Saumi