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Handayani, Dwi
Universitas Katolik Widya Mandala Madiun
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : JRMA (Jurnal Riset Manajemen dan Akuntansi)

 1 
Pengaruh Indikator Mekanisme Corporate Governance dan Ukuran Perusahaan terhadap Kinerja Perusahaan pada Perusahaan Manufaktur Periode 2012-2014 Ristika, Ayurisa; Handayani, Dwi; Immanuela, Intan
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 5, No 2 (2017)
Publisher : Fakultas Ekonomi dan Bisnis

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This study aims to prove empirically that the number of board of directors, the proportion of independent board, debt to equity, institutional ownership, and firm size affect the performance of companies in the manufacturing companies listed in Indonesia Stock Exchange in 2012-2014. Sampling was done by purposive sampling and obtained a sample of 195 companies listed in the Indonesia Stock Exchange. The hypothesis test uses multiple linear regression analysis with SPSS version 17. The results of this study prove that a variable institutional ownership and firm size has positive eeffect on the company performance. The results of this study also prove that the proportion of independent board variables negative effect on the company performance. While variable number of the board of directors and the debt to equity has no effect on the company performance.
Analisis Faktor-Faktor yang Berpengaruh terhadap Kinerja Auditor pada Kantor Akuntan Publik di Semarang Prihatin, Emy; Purbandari, Theresia; Handayani, Dwi
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 5, No 2 (2017)
Publisher : Fakultas Ekonomi dan Bisnis

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This study aims to demonstrate empirically the effect of audit structure, role conflict, role ambiguity, understanding of good governance, leadership styles, organizational culture, and organizational commitment to performance auditor in public accounting firm in Semarang. The data collection is done by spreading the questionnaire directly to the respondent. The sample in this study was 39 staff auditors who worked on 11 KAP in Semarang in 2015, with the criteria for having a minimum education level S1 Accounting, and a minimum term of one year. The sampling technique used was purposive sampling. Hypothesis testing using multiple linear regression analysis with SPSS version 17. The results showed that the variables of leadership style and organizational commitment positively affects the performance of auditors. While the audit structure, role conflict, role ambiguity, understanding of good governance, and organizational culture does not affect the performance of auditors.
Nilai-Nilai Fundamental dan Pengaruhnya terhadap Beta Saham pada Perusahaan yang Listed di Bursa Efek Indonesia dalam Kategori LQ45 Periode 2012-2014 Khobibah, Inti; Handayani, Dwi; Wibisono, Haris
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 5, No 2 (2017)
Publisher : Fakultas Ekonomi dan Bisnis

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This study aims to demonstrate empirically the effect of leverage, earning variability, accounting beta, earning per share, price earning ratio, price book value, dividend yield and trading volume of the stock beta in companies listed on the Indonesia Stock Exchange in category LQ45 period 2012- 2014. The sample used in this study is the companies included in the index LQ45 over the years 2012 to 2014 on the Indonesian Stock Exchange. Total sample of 60 companies that are determined by purposive sampling method. This study uses multiple regression method with SPSS version 17 to examine the effect of leverage, earnings variability, beta accounting, earnings per share, the price earnings ratio, price-book value, dividend yield and trading volume of the stock beta. The results of this study indicate that the variable leverage, earning variability, accounting beta, earning per share, the price earning ratio, price book value and dividend yield no effect on beta stocks. While the trading volume variable positive effect on beta stocks.
Pengaruh Rasio Keuangan terhadap Perubahan Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2009-2013 Ramadhan, Bahtiar; Handayani, Dwi; Purbandari, Theresia
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 6, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis

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This study examined the influence of financial ratios to changes in earnings at companies listed in Indonesia Stock Exchange (IDX) 2009-2013. This study aims to provide empirical findings about the influence of financial ratios to changes in earnings at companies listed in Indonesia Stock Exchange (IDX) 2009-2013. This study uses keuagan statements audited companies listed in Indonesia Stock Exchange 2009-2013 period. The sample in this study as many as 32 ​​companies of 153 companies listed Indonesian Stock Exchange. The data used in the audited financial statements are the balance sheet and income statement. The sampling technique is purposive sampling. The results of the analysis using SPSS 17, it can be concluded that the current ratio, quick ratio, debt to equity ratio, debt to total assets, total asset turnover, inventory turnover does not significantly influence the changes in earnings, and net profit margin significant positive effect on earnings changes.
PENGARUH PENGETAHUAN DEWAN TENTANG ANGGARAN TERHADAP PENGAWASAN KEUANGAN DAERAH (APBD) DENGAN VARIABEL MODERATING PARTISIPASI MASYARAKAT DAN TRANSPARANSI KEBIJAKAN PUBLIK Patiar, -; Rustiyaningsih, Sri; Handayani, Dwi
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 2, No 1 (2014)
Publisher : Fakultas Ekonomi dan Bisnis

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Tujuan penelitian ini adalah mengguji pengaruh partisipasi masyarakat dan transparansi kebijakan publik terhadap hubungan antara pengetahuan DPRD tentang anggaran yang di moderating oleh partisipasi masyarakat dan transparansi kebijakan publik. Variabel independen dalam penelitian ini adalah pengetahuan DPRD tentang anggaran dan variabel dependennya adalah pengawasan keuangan daerah (APBD). Sampel dalam penelitian ini adalah anggota DPRD dan LSM yang ada di Kab.  Landak dan Kab. Sanggau sebanyak 35 orang yang diperoleh dengan mengunakan teknik purposive sampling. Pengumpulan data dilakukan dengan cara survey melalui kuesioner yang diberikan secara langsung dengan mendatangi lokasi penelitian. Teknik analisis yang digunakan dalam penelitian ini adalah regresi berganda. Pengetahuan anggota DPRD tentang anggaran tidak berpengaruh signifikansi terhadap pengawasan keuangan daerah. Hal ini dibuktikan dengan tingkat signifikansi sebesar 0,886. Pengetahuan anggota DPRD  tentang anggaran yang dimoderating oleh partisipasi masyarakat tidak berpengaruh signifikansi terhadap pengawasan keuangan daerah, hal ini dibuktikan dengan dikeluarkannya dari model. Pengetahuan anggota DPRD tentang anggaran yang dimoderating oleh transparansi kebijakan publik tidak berpengaruh signifikansi terhadap pengawasan keuangan daerah, hal ini dibuktikankan dengan tingkat signifikansi sebesar 0,825.
PENGARUH KECERDASAN EMOSIONAL, PERILAKU BELAJAR DAN BUDAYA TERHADAP TINGKAT PEMAHAMAN AKUNTANSI DENGAN KEPERCAYAAN DIRI SEBAGAI VARIABEL MODERATING Widyawati, Putri Galih; Immanuela, Intan; Handayani, Dwi
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 2, No 1 (2014)
Publisher : Fakultas Ekonomi dan Bisnis

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Kecerdasan emosional, perilaku belajar, dan budaya berpengaruh terhadap tingkat pemahaman akuntansi. Kecerdasan emosional diukur dengan lima  komponen yaitu (pengenalan diri, pengendalian diri, motivasi, empati dan keterampilan sosial), sedangkan perilaku belajar  meliputi (kebiasaan mengikuti pelajaran, kebiasaan membaca buku, kunjungan keperpustakaan, dan kebiasaan mengikuti ujian), selanjutnya variabel budaya menggunakan budaya jawa dan selain jawa. Penelitian ini juga meneliti pengaruh kepercayaan diri sebagai variabel moderating terhadap hubungan kecerdasan emosional, perilaku belajar, dan budaya dengan tingkat pemahaman akuntansi. Sampel yang digunakan pada penelitian ini adalah mahasiswa jurusan akuntansi Unika Widya Mandala Madiun dan Universitas Merdeka Madiun dan  jumlah kuesioner yang dapat diolah adalah sebanyak 35 eksemplar. Hasil analisis menunjukkan pengaruh kecerdasan emosional, perilaku belajar, budaya dan kepercayaan diri secara simultan tidak mempunyai pengaruh terhadap tingkat pemahaman akuntansi. Berdasarkan uji perdimensi dari variabel kecerdasan emosional tidak ada yang berpengaruh, pengendalian diri dan empati terbukti berpengaruh, sedangkan dimensi pengenalan diri, motivasi dan ketrampilan sosial tidak berpengaruh. Untuk variabel perilaku belajar hanya dimensi kunjungan keperpustakaan yang berpengaruh signifikan secara negatif, sedangkan kebiasaan mengikuti pelajaran, kebiasaan membaca buku dan kebiasaan mengikuti ujian tidak ada yang berpengaruh.
Pemicu Audit Delay pada Perusahaan Go Public di Indonesia Berbasis Laporan Keuangan (Tahun 2008-2012) Setiawan, Andik; Handayani, Dwi; Mujilan, Agustinus
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 2, No 2 (2014)
Publisher : Fakultas Ekonomi dan Bisnis

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The financial statement is an important instrument for companies. Audit delay is an important factor that can influence it. The time difference between closing dates to the date of issuance of the company independent auditors report known as the audit delay. The purpose of this research is to examine the effect of firm size, company that announced loss, profitability, industrial sector, auditor opinion, and the public accountant firm size toward the audit delay. The population in this research is the manufacturing companies and non manufacturing companies which is listed on the Indonesian Stock Exchange in periode 2008-2012. This research used 270 samples of companies chosen by purposive sampling technique. Data sources obtained from the Indonesia stock exchange. Data analysis is performed by multiple linier regresion by statistical software SPSS. The result showed that the auditor opinion has significant positive effect, firm size and company that announced loss has significant negative effect on audit delay. While the profitability, industrial sector and public accountant firm size has no significant effect on audit delay.
Pengaruh Ukuran Perusahaan, Return on Asset (ROA), leverage, dan umur Listing terhadap Pengungkapan Internet Financial and Sustainability Reporting (IFSR) pada Perusahaan Manufaktur yang Listed di Bursa Efek Indonesia (BEI) tahun 2009-2012 Leonardi, Lisa Agustina; Purbandari, Theresia; Handayani, Dwi
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 2, No 2 (2014)
Publisher : Fakultas Ekonomi dan Bisnis

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Internet Financial and Sustainability Reporting is a presentation of the financial statements and the sustainability of the company through the internet . The company's website is not only used for product marketing media, but also be used to share the important information in the corporate financial statements and sustainability reports. The purpose of this research is to examine the effect of firm size, profitability, leverage, liquidity, ownership of outsiders, and how long the listing progress corporate in BEI toward to IFSR disclosure. The population in this research is the manufacturing companies which is listed on the Indonesian Stock Exchange in 2012. The samples that used in this research were 53 companies that were taken by purposive sampling technique. Sampling criteria, such as: a company that has a website and share the financial statements from 2007 to 2012. The analytical tool that used to test the hypothesis in this research is a panel data regression analysis by using statistical software Eviews 4.1. The results of this research indicate that the firm size, return on assets ( ROA ), leverage, and the listing progress have a positive significant effect toward IFSR disclosure. While the return on equity (ROE), leverage, liquidity, and external ownership have no effect against the IFSR disclosure.
Pengaruh Kesesuaian Sistem Pengendalian Intern, Sistem Kompensasi, dan Ketaatan Aturan Akuntansi terhadap Perilaku Tidak Etis dan Kecenderungan Kecurangan Akuntansi serta Akibatnya terhadap Akuntabilitas Kinerja pada Perguruan Tinggi Katolik di Indonesia Laksmi, Vita Valentina Diah Ayu; Handayani, Dwi; Immanuela, Intan
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 5, No 1 (2017)
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

The tendency of accounting fraud (TAF) is characterized by actions and policies deliberately hide facts or do not provide real information for the purpose of deceiving or manipulation. This research was conducted in Catholic State Univesity in Indonesia listed in APTIK Directory 2012, using survey and questionnaire as instrument. Considering that this is a behavioral research, the unit analysis on this study is the officials and other staff that are responsible as budget user, accounting administrator, and the compiler of accountability report in the state Universities. Of the 95questionaires sent, there are 52 pieces of the back, it means the response rate achieved 54%. This results of this study show that variable intern control system, compensation system, and compliance with rules effect on unethical behavior. Internal control compliance, compensation system, compliance with rules, and unethical behavior effect on tendency of accounting fraud. Tendency of accounting fraud did not effect on performance accountability
Co-Authors Immanuela, Intan Khobibah, Inti Laksmi, Vita Valentina Diah Ayu Leonardi, Lisa Agustina Mujilan, - Patiar, - Prihatin, Emy Purbandari, Theresia Ramadhan, Bahtiar Ristika, Ayurisa Setiawan, Andik Sri Rustiyaningsih Wibisono, Haris Widyawati, Putri Galih