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Yuni Rimawati
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infestasi@trunojoyo.ac.id
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Infestasi
Published by Universitas Trunojoyo Madura
ISSN : 02169517     EISSN : 24608505     DOI : doi.org/10.21107/infestasi
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 9 Documents
 1 
Search results for , issue "Vol 15, No 1 (2019): JUNI" : 9 Documents clear
MENUJU SISTEM PENGENDALIAN MANAJEMEN BERTANGGUNG JAWAB SOSIAL STUDI PADA PT. PELINDO MARINE SERVICE SURABAYA Nurul Kompyurini
InFestasi Vol 15, No 1 (2019): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i1.5487

Abstract

This study has two objectives. First, to find out how corporate social responsibility (CSR) is defined, and second, to find out whether CSR has been integrated in the management control system (MCS). The theoretical foundation is built from various research articles and literature on corporate social responsibility and management control systems. The object of this research was PT. Pelindo Marine Service Surabaya (PT. PMS). The data in this study comes from interviews with company management.The findings in this study are that the company cannot determine the objectives of social responsibility related to its stakeholders. This contributes to the absence of integration of social responsibility into the MCS. The lack of social responsibility goals related to stakeholder groups has caused the integration of these aspects into MCS to be hampered, and this has the potential to reflect the organization's seriousness in following its stakeholder approach.
CONFLICT OF INTEREST DAN INDEPENDENSI AUDITOR PADA KANTOR AKUNTAN PUBLIK DI BALI Komang Adi Kurniawan Saputra; Ni Made Rai Juniariani; A. A. Ketut Jayawarsa
InFestasi Vol 15, No 1 (2019): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i1.5478

Abstract

This study aims to examine the effect of conflict of interest and independence on auditor performance at the Public Accounting Firm in Bali with quantitative research methods. The population in this study were auditors registered in the directory of the Institute of Public Accountants in Bali amounting to 67 auditors, which at the same time made the whole population sampled or called total sampling. The sampling technique used is a non-probability sampling method with saturated samples or census techniques. To test the influence between variables, OLS (Ordinary Least Square) Multiple Linear Regression is used. The results of this study are the conflict of interest variables and independence have a significant positive effect on the performance of the aduitor registered at the Public Accounting Firm in Bali.
RELASI PIHAK EKSEKUTIF PERUSAHAAN DENGAN KANTOR AKUNTAN PUBLIK DAN PRAKTIK MANAJEMEN LABA Williem -; Oktavia -
InFestasi Vol 15, No 1 (2019): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i1.5483

Abstract

This study aims to examine the effect of relations between the executive of the com-pany and Public Accounting Firm, which audits the company, on earnings man-agement practices carried out by the management of the company. The research sample used by this study was 435 observations from manufacturing companies listed on the Indonesia Stock Exchange. The results of this study indicate that the relationship between the executive of the company and KAP which is currently audit the company negatively affects the practice of earnings management. This finding indicates that the practice of earnings management in companies with executives who have worked in public accounting firm that currently audit the companies is actually lower than in companies with executives have never worked in public accounting firm which is currently audit the companies. This research is the first study that measures the relationship between the executive of the company and public accounting firm, by tracing the profile of the company's executive in the annual report of the company or through CV (Curriculum Vitae) in the Google database.
ANALYSIS OF FACTORS AFFECTING AUDITOR’S JUDGEMENTS: STUDY OF PUBLIC ACCOUNTING FIRM AUDITORS IN YOGYAKARTA Bima Cinintya Pratama; Maulida Nurul Innayah
InFestasi Vol 15, No 1 (2019): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i1.5479

Abstract

Audit judgment is necessary because the audit cannot be conducted on all of the evidence. These evidence is used to express an opinion on the audited financial statements, so it can be said that the audit judgment also determining the outcome of the audit. This study aims to identify and analyze the factors that affect the auditor’s judgment in doing audit. This research was explorative research. The research methodology used in this research was factor analysis method. Technique used in collecting the data was questionnaire technique. The questionnaires were delivered to 72 auditors in public accounting firms in Yogyakarta. Fifty-six questionnaires (78%) were returned complete and could be processed. The results of the data analysis show that the auditor’s judgments in doing audit are influenced by factors of audit tenure, risk, professionalism, and attitude. Audit tenure becomes the dominant factor because it has the largest eigenvalues of 6.240. The implications of this study is that public accounting firms are expected to be aware to the audit tenure so close relationship will not exist that would affect the independence and objectivity of the auditor.
PERBANDINGAN KINERJA PEMERINTAH DAERAH DI INDONESIA Netty Nurhayati; Fahmi Rizani; Kadir -
InFestasi Vol 15, No 1 (2019): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i1.5484

Abstract

This study aims to compare the performance of  district / city governments  in Indonesia that obtain WTP and Non-WTP opinion from BPK RI for 2014-2016 period. The financial performance variables are measured by financial ratios (decentralization degree ratio, independence ratio, effectiveness ratio , growth ratio) and performance of local government administration are measured by performance evaluation score of local government administration (EKPPD score). Sampling method using purposive sampling with judgment sampling technique. The sample in this study 216 districts / cities, consisting of 108 districts / cities that obtain WTP opinion and 108 districts / cities that obtain Non-WTP opinion. Hypothesis testing using nonparametric test ‘Mann-Whitney U Test’. The results of this study, state that the financial performance of local government and performance of local government administration on district / city governments in Indonesia that obtain WTP opinion is significantly different and better than district / city governments in Indonesia that obtained Non-WTP opinion. This difference shows that district / city  government that obtain WTP opinion has proven to be better in terms of financial management and local government administration compared to those who obtain Non WTP opinions.
PENGARUH KECERDASAN INTELEKTUAL, EMOSIONAL DAN SPRITUAL TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI DALAM PRAKTIK PELAPORAN KEUANGAN -, Arisman; -, Darmuji
InFestasi Vol 15, No 1 (2019): JUNI
Publisher : University of Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i1.5480

Abstract

This aims of this sudy was to obtain empirical evidence about the influence of intel-lectual intelligence, emotional intelligence and spiritual intelligence to ethical behavior accounting students in financial reporting practices. The population of this research was 37 accounting students at the Jambi Polytechnic. The data analysis technique used is simple linear regression analysis and multiple linear regression analysis. The results of this study indicate that intellectual intelligence, emotional intelligence and spiritual intelligence positively influence the ethical behavior of accounting students in financial reporting practices.
TOPIK PENELITIAN TERKINI SEPUTAR PASAR MODAL SYARIAH Yuliana, Rita
InFestasi Vol 15, No 1 (2019): JUNI
Publisher : University of Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i1.5486

Abstract

This article aims to present recent issues from research topics regarding Islamic capital market. This presentation accompanied with explanation regarding condition and development of Islamic capital market in Indonesia. It is essential to provide understanding that Islamic capital market research can be done as the data needed is adequate and easy to obtain. This article use reference from reputable international journals, while journal from Indonesia can’t be included since the limitation of reputable journal that discuss about Islamic capital market. Result from this article can be used to provide contribution in theory, practice, and policy.
DETERMINAN FAKTOR INTERNAL DAN EKSTERNAL TERHADAP NILAI PERUSAHAAN FOOD AND BEVERAGE DI BURSA EFEK INDONESIA Ameilia Damayanti; Mira Munira
InFestasi Vol 15, No 1 (2019): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i1.5481

Abstract

Companies with good financial performance will produce maximum profits so that they have a high return on investment. The purpose of this study is to prove and explain the effect of profitability (ROA), leverage (DER), and inflation partially to PBV of food and beverage companies listed on the Indonesia Stock Exchange (IDX), as well as the effect of profitability (ROA), leverage (DER), and inflation simultaneously to PBV at food and beverage companies listed on the IDX. The data used in the study are secondary data, in the form of audited financial statements of companies listed on the Indonesia Stock Exchange. The study population was 10 food and beverage companies listed on the IDX in 2012 - 2017 with the sampling technique used was purposive sampling. The analysis was carried out with quantitative descriptive analysis techniques using IBM SPSS 21. The results of data analysis showed that partially ROA had a significant effect on PBV, DER and inflation partially had no significant effect on PBV. Simultaneously ROA, DER, and inflation have a significant influence on the PBV of food and beverage companies listed on the IDX.
Title THE INFLUENCE OF WORK ENVIRONMENT, COMPENSATION, ORGANIZATIONAL COMMITMENT, MOTIVATION, JOB SATISFACTION ON INDIVIDUAL PERFORMANCE IN COOPERATIVES IN PADANG WEST SUMATRA Ethika Ethika; Herawati Herawati; Rahmat Hidayat
InFestasi Vol 15, No 1 (2019): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i1.5836

Abstract

A well-managed cooperative is very useful to improve the welfare of members, which at the same time will have an impact on improving the welfare of the community. Indonesian government always encourages the establishment of cooperatives and their number every year has been increasing, but the ones who perform very well are very few. In general, the problems faced are: not implementing the members’ annual meeting every year, bad credits, poor performance, and dormant. The poor performance of the cooperative cannot be separated from the individual performance of the cooperative concerned, whether it is the board or the managers. Therefore, in this study, the researcher tries to empirically examine several factors that influence the individual performance, using five independent variables, namely: control environment, compensation, organizational commitment, motivation and job satisfaction of managers and cooperative managers. Based on the data processing done by using multiple regression analysis techniques, it is found that the variability of the five variables in influencing the individual performance variable as much as 28.2%, simultaneously (F test) of the five variables significantly influence the individual performance of the cooperative, partial only variable of organizational commitment that significantly influences the individual performance of cooperatives in Padang.

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