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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Journal of Economics, Business, & Accountancy Ventura Managament Insight: Jurnal Ilmiah Manajemen Infestasi Journal of Auditing, Finance, and Forensic Accounting SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Riset Terapan Akuntansi JAF- Journal of Accounting and Finance Jurnal Ilmiah Edunomika (JIE) Jurnal Pengabdian Masyarakat Bumi Raflesia Open Access Indonesia Journal of Social Sciences JAKED Jurnal Ilmiah Raflesia Akuntansi Jurnal Abdimas Bina Bangsa Open Access Indonesia Journal of Social Sciences juremi: jurnal riset ekonomi JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) ProBisnis : Jurnal Manajemen Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Cakrawala: Jurnal Pengabdian Masyarakat Global Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Sanskara Akuntansi dan Keuangan Eastasouth Journal of Effective Community Services Jurnal Multidisiplin West Science The Es Economics and Entrepreneurship Jurnal Fairness West Science Business and Management West Science Journal Economic and Entrepreneurship Jurnal Bisnis dan Manajemen West Science West Science Social and Humanities Studies Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Aktual : Jurnal Pengabdian Kepada Masyarakat Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Kreativasi: Journal of Community Empowerment Hikamatzu Journal of Multidisciplinary Research Panggung Kebaikan : Jurnal Pengabdian Sosial Jurnal Abdimas Kesehatan Jurnal Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi
Wijayanti, Indah Oktari
Fakultas Ekonomi Dan Bisnis, Universitas Bengkulu
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH PANDANGAN INVESTASI INVESTOR INSTITUSIONAL TERHADAP KREDIT RATING PERUSAHAAN Marietza, Fenny; Wijayanti, Indah Oktari
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 10 No. 2 (2021): Nominal September 2021
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v10i2.30256

Abstract

Abstrak: Pengaruh Pandangan Investasi Investor Institusional Terhadap Kredit Rating Perusahaan. Penelitian ini bertujuan untuk mengetahui seberapa besar peran investor institusi terhadap kenaikan atau penurunan rating kredit di Indonesia. Objek penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia dari tahun 2017-2018. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling. Berdasarkan hasil penelitian dengan menggunakan bantuan software SPSS dapat diambil kesimpulan sebagai berikut: pandangan investor terhadap kredit rating perusahaan secara signifikan terbukti berpengaruh. Pandangan investasi investor institusional diduga memiliki peran tata kelola untuk menjaga dan mengawasi efek dari asimetri informasi. Investor institusi yang cenderung memiliki pandangan investasi jangka panjang lebih memainkan peran pengawasan dibandingkan dengan investor institusional yang memiliki pandangan investasi jangka pendek sehingga adanya rating kredit mempengaruhi kebijakan penagawasan.Kata Kunci: Pandangan Investasi, Investor Institusional, Kredit Rating PerusahaanAbstract: The Effect of Institutional Investor Investment Views on Company Kredit Rating. This research aims to find out how much the role of institutional investors in the increase or decrease in kredit ratings in Kredit. The object of this research is companies listed on the Kredit Stock Exchange from 2017-2018. The sample selection in this study uses a purposive sampling method. Based on the results of research using SPSS software the following conclusions can be drawn: the investor's view of the company's kredit rating is significantly proven to be influential. The view of institutional investor investment is thought to have a governance olet o safeguard and oversee the effects of information asymmetry. Institutional investors who tend to have a long-term investment view play a supervisory role more than institutional investors who have a short-term investment view so that the kredit rating influences supervision policies.Keywords: Institutional Investor, Investment Views, Company Credit Rating
PROFITABILITAS, UKURAN PERUSAHAAN, KINERJA LINGKUNGAN, PERTUMBUHAN PENJUALAN DAN LEVERAGE PADA PENGUNGKAPAN ISLAMIC CORPORATE SOCIAL REPORTING Vika Fitranita; Indah Oktari Wijayanti
JAF (Journal of Accounting and Finance) Vol 4 No 1 (2020): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v4i1.2344

Abstract

The purpose of this study is to examine the effect of profitability, company size, environmental performance, sales growth and leverage on the disclosure of Islamic Corporate Social Reporting. The population in this study are all companies listed on the Sharia Securities List during 2016-2018. The sample is determined by purposive sampling technique so that and data are analyzed using descriptive statistics and multiple linear regression analysis. Based on the partial test results show that profitability has no significant effect on the disclosure of Islamic Corporate Social Reporting (ICSR). Company size has no significant effect on the disclosure of Islamic Corporate Social Reporting (ICSR). The company's sales growth has no significant effect on the disclosure of Islamic Corporate Social Reporting (ICSR). The company's environmental performance has a significant effect on the disclosure of Islamic Corporate Social Reporting (ICSR) and leverage has a significant effect on the disclosure of Islamic Corporate Social Reporting (ICSR).
DAMPAK SEBELUM DAN SESUDAH TERJADINYA COVID-19 TERHADAP ABNORMAL RETURN DAN AKTIVITAS VOLUME PERDAGANGAN SAHAM KELOMPOK PERUSAHAAN LQ45 DI BEI Intan Zoraya; Vika Fitranita; Indah Oktari Wijayanti
Management Insight: Jurnal Ilmiah Manajemen Vol 16, No 2 (2021): Managament Insight: Jurnal Ilmiah Manajemen
Publisher : Unib Press Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/insight.16.2.%p

Abstract

This study examines the impact before and after the occurrence of covid-19 on abnormal returns and stock trading volume activities on the IDX. The population in this study were all companies listed on the Indonesia Stock Exchange during January 2020 to June 2020. Based on the results of the data processing, the first hypothesis was accepted, namely that there were differences in the average abnormal returns obtained by investors before and after the Covid-19 incident at LQ 45. The second hypothesis in the data processing of this research is that there is a difference in the average stock trading volume activity before and after the Covid-19 event. Based on the results of the study, this shows that investors experience panic and fears of loss caused by Covid-19 and spur investors to sell their shares.
PENGARUH KEPERCAYAAN TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR(OCB) DENGAN NARSISME SEBAGAI VARIABEL MODERASI PADA UMKM KOTA BENGKULU Febzi Fiona; Indah Oktari Wijayanti
Management Insight: Jurnal Ilmiah Manajemen Vol 15, No 2 (2020): Managament Insight: Jurnal Ilmiah Manajemen
Publisher : Unib Press Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/insight.15.2.144-155

Abstract

Abstract. HRM have a role as a thinker, planner, and controller especially in term of Organizational Behaviour. Organizational Citizenship Behavior (OCB) is  positive concept which covers an intentions and outcomes, when these behavior have positively effect for organization. Many factors can influence OCB and one of them is trust. The purpose of this study is to examine the effect of trust on OCB and to see the role of narcissism as a moderating variable. The population of this study was all UMKM in Bengkulu city. All data with 80 people were obtained from UMKM Diskopukm Bengkulu City. Sampling collection have been collected using probability random sampling and the data using SPSS as the tool of analyzation. The results of the study were concluded that Trust had a significant positive effect on OCB in UMKM employees in Bengkulu city and narcissism have negatively impact to trust in UMKM employees in Bengkulu city. Keywords:Trust;  Organizational Citizenship Behaviour; Narcissism.
Dimensi Akuntabilitas Kinerja Instansi Pemerintah Daerah Dri Asmawanti; Aisyah Mayang Sari; Vika Fitranita; Indah Oktari Wijayanti
Journal of Applied Accounting and Taxation Vol 5 No 1 (2020): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (506.47 KB) | DOI: 10.30871/jaat.v5i1.1850

Abstract

This study aims to test the influence of the implementation of the system of internal control of government and compliance with laws and regulations on the performance accountability of government agencies. The data is using the primary data obtained from the results of the distribution of questionnaires to the head of the Regional Device Organization in the office of government agencies of Bengkulu City. The result of hypothesis testing shows that the application of the government's internal control system and the obedience to the regulation have a positive effect on the performance accountability of government agencies. From the results of this study, shows that the performance accountability of government agencies are required to improve the implementation of government internal control system and compliance with laws and regulations that will improve the accountability of performance control system of government agencies of Bengkulu City.
KOMPETENSI, INDEPENDENSI, PROFESIONALISME DAN KUALITAS AUDIT PADA AUDITOR BPKP Nila Aprila Indah Oktari Wijayanti Ria Marantika
JURNAL RISET TERAPAN AKUNTANSI Vol. 3 No. 1 (2019): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.3837929

Abstract

Penelitian ini bertujuan untuk mengidentifikasi apakah kompetensi, independensi dan profesionalismeberpengaruh terhadap audit di BPKP. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah metode sensus. Sampel dalam penelitian ini adalah auditor yang bekerja di BPKP Provinsi Bengkulu. Penelitian ini merupakan data primer yang diperoleh dari kuesioner langsung ke responden. Hipotesis penelitian adalah kompetensi auditor berpengaruh positif terhadap kualitas audit BPKP Provinsi Bengkulu di bidang pengawasan keuangan, independensi berpengaruh positif terhadap kualitas audit BPKP provinsi Bengkulu di bidang keuangan pengawasan dan profesionalisme berpengaruh positif terhadap kualitas audit BPKP Provinsi Bengkulu di bidang pengawasan keuangan. Data diolah menggunakan analisis regresi berganda SPSS. Hipotesis yang akan dijawab berdasarkan hasil regresi. Hasil penelitian ini menunjukkan bahwa kompetensi, independensi dan profesionalisme berpengaruh terhadap kualitas audit BPKP Provinsi Bengkuluu dalam bidang pengawasan keuangan.
Pengaruh Good Corporate Governance Dan Reporting Lag Terhadap Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016) Fenny Marietza; Indah Oktari Wijayanti; Melati Agusrina
JURNAL RISET TERAPAN AKUNTANSI Vol. 4 No. 2 (2020): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.4269820

Abstract

This study aims to examine the Influence of good corporate governance and reporting lag on the company's financial performance. The independent variables in this study is the mechanism of good corporate governance and reporting lag and the dependent variables is the company's financial performance as measured by the accounting ratios of return on assets (ROA), return on equity (ROE), earnings per share (EPS). The tested on each variables using a quantitative research design and secondary data are derived from companies listed on the Indonesia Stock Exchange. Data collection methods using purposive sampling in the observation period of 2012-2016, obtained 79 observations. Data were analyzed using multiple linear regression analysis. The criteria of the company used are companies that are late in reporting financial reports to the Indonesia Stock Exchange and data that support the implementation of research. The limitation of the study is that the sample of companies is limited to 79 companies and the results of heteroscedasticity test showed that the regression model was exposed to heteroscedasticity.Keywords : Good corporate governance, reporting lag
Pengaruh Profitabilitas, Leverage, dan Kepemilikan Manajerial Terhadap Islamic Social Reporting (ISR) dengan Ukuran Perusahaan (Size) Sebagai Variabel Moderating Intan Zoraya; Vika Fitranita; Indah Oktari Wijayanti
Management Insight: Jurnal Ilmiah Manajemen Vol 17, No 1 (2022): Managament Insight: Jurnal Ilmiah Manajemen
Publisher : Unib Press Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/insight.17.1.21-39

Abstract

Penelitian  ini  bertujuan  untuk  Pengaruh Profitabilitas, Leverage, dan Kepemilikan Manajerial Terhadap Islamic Social Reporting (ISR) dengan Ukuran Perusahaan (Size) Sebagai Variabel Moderating (Studi Kasus pada Bank Umum Syariah di Indonesia Tahun 2018-2020). Sampel penelitian ini ditentukan dengan metode purposive sampling  dengan  kriteria  yang  telah  ditentukan  peneliti,  metode  analisis  yang    digunakan adalah analisis regresi linier berganda dengan uji Moderated Regression Analysis (MRA) menggunakan software pengolah data Eviews 10. Hasil  penelitian  menunjukkan  bahwa  secara parsial profitabilitas berpengaruh positif dan signifikan  terhadap ISR, Leverage berpengaruh negatif dan signifikan terhadap ISR dan kepemilikan manajerial tidak berpengaruh terhadap ISR. Hasil Moderated Regression Analysis menunjukkan bahwa Ukuran Perusahaan mampu memoderasi hubungan Profitabilitas dan Leverage terhadap ISR, dan Ukuran Perusahaan tidak mampu memoderasi hubungan Kepemilikan Manajerial terhadap ISR.
Self Assessment System, Tarif Pajak, Love Of Money, Kepercayaan terhadap Otoritas Pajak dan Perilaku Penggelapan Pajak Lismawati Lismawat; Indah Oktari Wijayanti; Vika Fitranita; Madani Hatta
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 17 No 1 (2022): Mei
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.955 KB) | DOI: 10.52062/jaked.v17i1.2327

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh Self Assessment System, Tarif Pajak,  Love Of Money, Kepercayaan Terhadap Otoritas Pajak dan Prilaku Penggelapan Pajak. Sampel dalm penelitian ini sebanyak 107 wajib pajak orang Usaha Mikro Kecil Menengah (UMKM) yang memiliki omzet kurang dari 4,8 Milyar di Kota Bengkulu. Penelitian ini merupakan penelitian asosiatif dengan menggunakan pendekatan kuantitatif, penelitian asosiatif adalah penelitian yang bertujuan untuk mengetahui pengaruh variabeI independen terhadap variabeI dependen. Analisis data menggunakan teknik analisis deskriptif dan kuantitatif dengan Regresi Linear Berganda .Penelitian ini menujukan bahwa faktor yang memengaruhi wajib pajak untuk melakukan penggelapan pajak yaitu faktor self assestment System, Tarif Pajak,dan Kepercayaan Pada Otoritas Pajak Sehingga, wajib pajak yang memiliki cinta uang memiliki kecenderungan untuk tidak membayarkan pajaknya karena perilaku membayar pajak tidak akan memberikan timbal balik baginya. Penelitian ini memiliki keterbatasan, yaitu terbatas usulan model penelitian,terbatas pada variabel sementara faktanya masih terdapat banyak faktor lain yang juga dapat berpengaruh terhadap niat penggelapan pajak. Oleh karena itu, saran untuk studi selanjutnya agar menguji usulan model penelitian ini dengan menguji hasil studi ini secara empiris dan studi berikutnya dapat menggunakan variabel-variabel lain yang belum termasuk dalam studi ini untuk penelitian yang berkaitan dengan niat penggelapan pajak
KETAKUTAN, PERAN INVESTOR INSTITUSI DAN PERILAKU HERDING DALAM FASE PANDEMI COVID 19 Fenny Marietza; Nikmah Nikmah; Fitrawati Ilyas; Indah Oktari W
Juremi: Jurnal Riset Ekonomi Vol. 2 No. 5: Maret 2023
Publisher : Bajang Institute

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

Abstract

This study aims to examine the effect between fear of death caused by the covid 19 virus and institutional ownership on herding behavior in companies listed on the LQ45 index (JSII) in the period from 2019 to 2021. The fear variable with the GFI index is a variable that has never been used before by previous studies to be a variable that can estimate whether fear can affect herding behavior. The sample of this study is companies listed on the LQ45 Index on the IDX from 2019 to 2021. The analysis method used is multiple linear regression assisted by Eviews in data processing. The results showed that the fear associated with the global mortality index was able to influence the occurrence of herding behavior on the LQ45 index. Meanwhile, the role of institutional ownership in companies on the IDX is unable to influence the occurrence of herding behavior. This study also proved that at the end of the year and the beginning of 2020 (honeymoon phase) using rolling window regression. It is proved that there has been a herding behavior caused by the fear of investors.
Co-Authors A'yun, Qurrata Abdullah Abdullah Aisyah Mayang Sari Amanda Alvi Nurdiantoro Ari Purwanti Ari Purwanti Ariska, Reza Asry, Shofia Ayatullah Al Quddus BUDI UTOMO Damayanti Damayanti Damayanti Damayanti Danang Adi Putra Danang Adi Putra Darman Usman Deasy Emalia Dian Handayani Difitri, Sholeha Kurnia Dri Asmawanti S Dri Asmawanti S Dri Asmawanti-s Eddy Suranta Erna Kustyarini Eva Andriani Fachruzzaman - Fachruzzaman Fachruzzaman Fadli Fadli Fairuz Awwabi Ahmad Farida Idayati Farisa Retno Wulan Febi AJi Riansyah Febzi Fiona Fenny Marietza Fiona, Febzi Fitranika, Vika Fitranita, Vika Fitrawati Ilyas Halimatusyadiah Halimatusyadiah Hara, Elysa Fitriani Herawansyah Herawansyah Herawansyah Husaini Husaini Idayati, Farida Intan Zoraya Irwan Moridu Irwansyah Irwansyah Irwansyah Irwansyah Isma Coryanata Isma Coryanata Jacob, Jufri Jamaluddin Majid Jamaluddin Majid Jan Horas Veryady Purba Judijanto, Loso Lismawati Lismawat Lismawati Lismawati Lismawati, Lismawati Listiana Sri Mulatsih LISTIANA SRI MULATSIH Loso Judijanto Lulu Amalia Nusron Madani Hatta Mahdi Mahdi Media Kusumawardani, Media Mega Fatimah Rosana Melati Agusrina Muhammad Syahrul Munir Munir, Muhammad Syahrul Murini, Murini Nikmah Nikmah Nikmah Nikmah Nikmah Nikmah Nopianti, Rina Novita Sari Novita Sari Nurchayati Nurchayati Nurchayati Nurchayati Oktihandani, Wulida Pahrijal, Rival Pian, Suprianus Putri, Fitria Oktaviani Rahma Wati Ramdhan Kurniawan Ratih Juwita, Ratih Rina Destiana Rini Mustikasari Kurnia Pratama Rita Laba'ada Rival Pahrijal S, Dri Asmawanti Sandrayati Sandrayati Septin Eka Putri Shofia Asry Sijabat, Maria Marsitta Gabe Simarmata, Yohanes Sri Wahyuni Sudarmanto, Eko Sudiana, Urip Suprianus Pian Susanti Usman Suwandi, Prastika Tjeng Tirta Yoga Trisna Gayatri Ummu Kalsum Urip Sudiana Utama, Ferzha Putra Utami, Eva Yuniarti Vika Fitranita Vika Fitranita Wily Mohammad Woki Bilyaro Yahya Yahya Yahya Yahya Zoraya, Intan