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All Journal Jurnal Akuntansi dan Bisnis Jurnal Bisnis dan Akuntansi Akurasi : Jurnal Studi Akuntansi dan Keuangan MEDIA BISNIS
Rahayuningsih, Deasy Ariyanti
STIE Trisakti
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DALAM BURSA EFEK INDONESIA DENNYS SURYA; DEASY ARIYANTI RAHAYUNINGSIH
Jurnal Bisnis dan Akuntansi Vol 14 No 3 (2012): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.897 KB) | DOI: 10.34208/jba.v14i3.143

Abstract

The main objective of this research is to test and analyze the effect of insider ownership, institutional ownership, dividen policy, asset structure, profitability, firm growth, business risk, size and investment opportunity set on debt policy. Sample in this research consists of 46 non financial companies which listed in the Indonesia Stock Exchange (Bursa Efek Indonesia) from 2009 until 2011. This research uses multiple linear regression to test the hypothesis. Result of this research shows that asset structure, profitability,size and investment opportunity set have an effect towards debt policy. In the other hand, insider ownership, institutional ownership, dividen policy, firm growth and business risk do not have an effect towards debt policy.
ANALISIS KEPEMILIKAN MANAGERIAL BERBASIS PADA TEORI KEAGENAN OCTALIANNA OCTALIANNA; DEASY ARIYANTI RAHAYUNINGSIH
Jurnal Bisnis dan Akuntansi Vol 15 No 1 (2013): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (456.845 KB) | DOI: 10.34208/jba.v15i1.212

Abstract

The purpose of this study is to examinethe influence of debt policy, company performance, company value, dividend policy, earnings volatility and investment against managerial ownership.This study uses an agency theory as a based to do the reasearch. This research used data were taken from all companies listed in Indonesia Stock Exchange over the three years period 2009-2011. This research uses purposive sampling method. The sample of this research consists of 47 companies. The hypotheses proposed were tested by binary logistic regression. The result shows that debt policy, company performance, company value, dividend policy, earnings volatility and investment have no influence to managerial ownership.
HARAPAN DAN KENYATAAN DALAM BERKARIR DI KANTOR AKUNTAN PUBLIK: SUATU PERBANDINGAN ANTARA MAHASISWA AKUNTANSI DAN AUDITOR DEASY ARIYANTI RAHAYUNINGSIH
Jurnal Bisnis dan Akuntansi Vol 4 No 3 (2002): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1674.008 KB) | DOI: 10.34208/jba.v4i3.554

Abstract

During the last few years, many researches in the job satisfaction of career in public accounting firms have been done. The previous research has shownn that there was a significant difference between auditor's perception and accounting student's perception on career in public accounting firms. Those differences based on job duties and responsibility, advancement, tarining and supervision (promotion and career advancement) and personal concern. The purpose of current study is to investigate whether there is a significant difference between auditors' perception and accounting students' perception on career in public accounting firms based on job duties and responsibility, advancement, training and supervision, personality concern and financial remuneration. This research adds financial remuneration which include salary, compensation, allowances and bonus as a variable that was not used ini the previous research. Results from statistical analysis indicate that there is no difference between auditors' perception and accounting students' perception based on job duties and responsibility in public accounting firms and there are significant differences between auditor's perception and accounting students' perception based on advancement, training and supervision, personality concern and financial remuneration in public accounting firms.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PERUSAHAAN NON KEUANGAN DI INDONESIA JONINHO ARIMA RAMADHAN; DEASY ARIYANTI RAHAYUNINGSIH
Jurnal Bisnis dan Akuntansi Vol 21 No 1a-2 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (619.959 KB) | DOI: 10.34208/jba.v21i1a-2.752

Abstract

The purpose of this study is to examine the factors that influence firm value in Indonesia. Those factors are leverage policy, liquidity, profitability, firm size, investment policy, dividend policy, managerial ownership, and company growth. The population are non-financial companies listed in Indonesia from the period of 2014 to 2016. This study used 56 samples and samples selection procedure used purposive sampling. This research uses multiple regression analysis method. The result of this study shows that leverage policy, liquidity, profitability, investment policy, managerial ownership has influence toward firm value. Another independent variables such as firm size, dividend policy, company growth has no influence toward firm value.
The Analysis of Personal Characteristic in Corporate Culture and Work’s Productivity: Comparative Study of Accounting Staffs in Some Private Companies Deasy Ariyanti Rahayuningsih
Jurnal Akuntansi dan Bisnis Vol 7, No 1 (2007)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v7i1.59

Abstract

The purpose of this study is to examine the differences of gender and marital status (personal characteristic) in work‟s productivity and corporate culture. The data are collected through contact person from 145 accounting staffs of some private companies in Tangerang and Jakarta. Independent Sample-T test were used to test in each hypotheses. The results show that there is no difference between male and female in work‟s productivity and corporate culture, and there is a difference between marital status and single status in work‟s productivity and corporate culture.
FAKTOR-FAKTOR YANG MEMENGARUHI PENERAPAN KONSERVATISME AKUNTANSI Dinda Fadhiilah; Deasy Ariyanti Rahayuningsih
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 5 No 1 (2022): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2022
Publisher : Magister Akuntansi Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v5i1.143

Abstract

Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris pengaruh insentif pajak, growth opportunities, kepemilikan manajerial, kepemilikan institusional, risiko litigasi, dan intensitas modal terhadap konservatisme akuntansi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018 sampai tahun 2020. Penelitian ini menggunakan regresi linier berganda untuk menganalisis 63 sampel perusahaan. Hasil penelitian menunjukkan bahwa insentif pajak berpengaruh terhadap konservatisme akuntansi, sedangkan growth opportunities, kepemilikan manajerial, kepemilikan institusional, risiko litigasi, dan intensitas modal tidak berpengaruh terhadap konservatisme akuntansi. Penelitian ini mengimplikasikan bahwa ketika perusahaan memanfaatkan insentif pajak dari pemerintah dengan adanya pengurangan pajak, maka laporan keuangan secara konservatif tidak diterapkan.
FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN PENERIMAAN UNQUALIFIED OPINION WITH MODIFIED PARAGRAPH GOING CONCERN YUNITA YUNITA; DEASY ARIYANTI RAHAYUNINGSIH
Media Bisnis Vol 5 No 2 (2013): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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

Abstract

The purpose of this study is to investigate empirically the relationship between audit quality, company’s financial condition, prior audit opinion, company’s growth, company’s size, and debt default that influence the company’s acceptance of unqualified opinion with modified paragraph going concern. Data to be used is secondary data and were taken from Indonesia Stock Exchange official website. The research used 42 non-financial companies as sample by using purposive sampling method. This study used logistic regression to test the hypothesis. Data for this study comprises from the financial statement of non-financial companies in Indonesia over four year period of 2008-2011. The research finding can be summarized as follows. The result showed that the prior audit opinion has significant influence over unqualified opinion with modified paragraph going concern. On the other hand, audit quality, company’s financial condition, company’s growth, company’s size, and debt default don’t have influence on unqualified opinion with modified paragraph going concern.
KAJIAN ASPEK PERILAKU PERATAAN LABA DEASY ARIYANTI RAHAYUNINGSIH
Media Bisnis Vol 5 No 2 (2013): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

Income smoothing is not against the rules but it is a tool to cover up dishonesty management. Financial statement containing information rekayasaan cause decreased reliability of financial reporting so that users can make mistakes when taking the decision was based on the profit that has been engineered. In this condition include accounting behavioral dimensions associated with the information produced by the accounting system. Accounting-related dimensions of human behavior is also concerned with the design, construction and use of an efficient system of accounting information
SPIRITUAL VALUE: APA DAN BAGAIMANA DEASY ARIYANTI RAHAYUNINGSIH
Media Bisnis Vol 4 No 2 (2012): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v4i2.1466

Abstract

The purpose of this article is to explain the meaning of spiritual value based on human being, workplace and accounting mechanism. This study explains the implementation of spiritual climate in people, workplace and accounting which were visibly shown in behavior, culture, actions and teamwork. Previous literature show that spiritual value appears from the people or employee, so it inspire them to influence the company’s culture and it make their lives meaningful. The main point from the article show that various socio cultural factors view spirituality as positively influencing numerous organizational outcomes.
Co-Authors DENNYS SURYA Dinda Fadhiilah JONINHO ARIMA RAMADHAN OCTALIANNA OCTALIANNA YUNITA YUNITA