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All Journal Jurnal Ekonomi Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Akuntansi Jurnal Manajemen
Setiawan, Fanny Andriani
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Economics, Econometrics & Finance Social Sciences

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PENGARUH SOLVABILITAS, SEGMEN OPERASI, DAN REPUTASI KAP TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Kurniawati, Herni; Setiawan, Fanny Andriani; Kristanto, Septian Bayu
Jurnal Akuntansi Vol 20, No 3 (2016): September 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (548.18 KB) | DOI: 10.24912/ja.v20i3.8

Abstract

Timeliness is one of the indicators used in the measure how quickly and accurately a company in publish financial reports in the context of decision making for investors. The information presented on time is considered able to provide a description of the condition that the company in a state of healthy both in the financial management internal control and routine operational activities. Audit delay is defined as a shift in the time that caused by delays in the settlement of the annual financial audit reports. This can occur because of a problem that appears not only from internal company but can also occur because of external factors. In this research we examined whether the solvency, operating segment of the company, and reputation Public Accountant (the big four and non-the big four) have an impact on the duration and scope of the work of the auditor. The object of this research is manufacturing companies listed in Indonesia Stock Exchange period 2011-2013. This research uses linear regression to test is whether or not the influence of solvency, operating segment and reputation Public Accountant to audit delay, aided by a software program eviews 6 and PASW Statistics 18. The results of this research are (1) the level of solvency of companies has positive effect on audit delay, (2) the number of business segments and the number of geographical segment has a negative effect on audit delay, (3) the reputation of Public Accountant has positive effect on audit delay.
Pengaruh Needs For Achievement Dan Karakteristik Pribadi Terhadap Keinginan Berwirausaha: Stud i Pada Mahasiswa FE Untar Setiawan, Fanny Andriani
Jurnal Manajemen Vol 18, No 1 (2014): Februari 2014
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (638.475 KB) | DOI: 10.24912/jm.v18i1.376

Abstract

The purpose of this study was to analyze Effect Needs for Achievement and Personal Characteristics  Of Desire Entrepreneurship: Studies  in  FE Student UNTAR. The  data used  in this  study is primary data obtained  from a questionnaire research instruments were given to FE students UNTAR. Of the 500  questionnaires distributed, the number of questionnaires  returned and deserves to dioleha  of 420 questionnaires. Data using multiple regression analysis to answer the hypothesis peneilitian with the software  PASW  Statistics  18  and  Eviews  6. This  research  was  carried  Faculty of Economics, University  of Tarumanagara,  with the object  of study is  a student.  This study uses survey research with primary data collection using questionnaires. The selection  of samples  tested  in  this  study  using  purposive  sampling  method,  420 respondents was selected as the study sample. The results of this study were (I) Needs for achievement has a positive effect on the willingness of students to entrepreneurship, (2)  Gender positive effect  on the willingness  of students to entrepreneurship, (3) Age does not affect the  desire of students to entrepreneurship,  and (4) work experience possessed FE students UNTAR not affect students for entrepreneurship.
PENGARUH LOCUS OF CONTROL TERHADAP STRATEGI OPERASIONAL DAN KINERJA UMKM DI KABUPATEN MUNA PROPINSI SULAWESI TENGGARA DENGAN LINGKUNGAN SEBAGAI VARIABEL MODERATOR Setiawan, Fanny Andriani; Suhendah, Rousilita
Jurnal Ekonomi Vol 21, No 2 (2016): July 2016
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v21i2.165

Abstract

This study aimed to examine the effect of locus of control on operational strategy and performance of UKM in districts muna to the environment as a moderator variable. This research data is the primary data obtained through a questionnaire given to entrepreneurs traditional weaving in Lohia and Kontunaga in Muna district. The results showed that the locus of control significantly influence the operational strategies of UKM, but have a negative relationship. This happens because the weaving entrepreneurs still have the belief that there are outside forces that can control the things that happen in life as their chance and luck. The results also show that the interaction of locus of control and environmentally significant effect on the operational strategy of UKM. This means that the environment of uncertainty faced by employers weaving cause uncertain situation for employers weaving to make operational strategy. The results also show that the locus of control have a significant effect on the performance of UKM, and interaction locus of control and the environment also have a significant effect on the performance of UKM. Locus of control is a significant negative effect on the performance of UKM indicate that employers are still weaving industry has knowledge of the weaving industry for generations and very weak in taking the initiative for the development of the weaving industry so that the performance of UKM has declined.
PENGARUH LOCUS OF CONTROL TERHADAP STRATEGI OPERASIONAL DAN KINERJA UMKM DI KABUPATEN MUNA PROPINSI SULAWESI TENGGARA DENGAN LINGKUNGAN SEBAGAI VARIABEL MODERATOR Setiawan, Fanny Andriani; Suhendah, Rousilita
Jurnal Ekonomi Vol 21, No 2 (2016): July 2016
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v21i2.165

Abstract

This study aimed to examine the effect of locus of control on operational strategy and performance of UKM in districts muna to the environment as a moderator variable. This research data is the primary data obtained through a questionnaire given to entrepreneurs traditional weaving in Lohia and Kontunaga in Muna district. The results showed that the locus of control significantly influence the operational strategies of UKM, but have a negative relationship. This happens because the weaving entrepreneurs still have the belief that there are outside forces that can control the things that happen in life as their chance and luck. The results also show that the interaction of locus of control and environmentally significant effect on the operational strategy of UKM. This means that the environment of uncertainty faced by employers weaving cause uncertain situation for employers weaving to make operational strategy. The results also show that the locus of control have a significant effect on the performance of UKM, and interaction locus of control and the environment also have a significant effect on the performance of UKM. Locus of control is a significant negative effect on the performance of UKM indicate that employers are still weaving industry has knowledge of the weaving industry for generations and very weak in taking the initiative for the development of the weaving industry so that the performance of UKM has declined.
PENGARUH PEMBIAYAAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN MANUFAKTUR Kurniawati, Herni; Setiawan, Fanny Andriani
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 5, No 2 (2021): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v5i2.11441

Abstract

Perusahaan yang didirikan bertujuan untuk memaksimalkan kekayaan investor dengan cara menambah nilai perusahaan, berdampak pada peningkatan harga saham, dan peningkatan jumlah deviden. Selain itu, nilai perusahaan yang tinggi juga memberikan kepercayaan pasar terhadap kinerja perusahaan saat ini dan yang akan datang, yang mempengaruhi investor untuk berinvestasi, dan kreditor memberikan pinjaman kepada perusahaan. Mewujudkan peningkatan nilai perusahaan dilakukan oleh beberapa tindakan manajemen yaitu keputusan pembiayaan yang tepat, kebijakan dividen, ukuran perusahaan, leverage, profitabilitas, dan lain-lain. Penelitian ini bertujuan untuk membuktikan secara empiris bagaimana keputusan pembiayaan perusahaan dengan utang / leverage dan utang. kematangan mempengaruhi nilai perusahaan manufaktur. Metode penelitan menggunakan regresi data panel sebanyak 248 data observasi perusahaan publik terdaftar di BEI. Sampelnya adalah perusahaan manufaktur, dengan laporan keuangan sebagai data sekunder laporan tahunan periode 2016-2019 sebagai data penelitian. Hasilnya adalah (1) Pembiayaan perusahaan menggunakan leverage tidak dapat meningkatkan nilai perusahaan; (2) Pembiayaan perusahaan yang menggunakan debt maturity tidak dapat meningkatkan nilai perusahaan manufaktur. The company that was founded aims to maximize investor wealth by adding value to the company, having an impact on increasing share prices and increasing the amount of dividends. In addition, high company value also provides market confidence in the company's current and future performance, which influences investors to invest, and creditors provide loans to the company. Realizing an increase in company value is carried out by several management actions, namely the right financing decision, dividend policy, company size, leverage, profitability, and others. This study aims to prove empirically how the corporate financing decisions with debt / leverage and debt. maturity affects the value of the manufacturing company. The research method uses panel data regression as much as 235 observation data of public companies listed on the IDX. The sample is manufacturing companies, with financial reports as secondary data for the 2016-2019 period as research data. The results are (1) corporate financing using leverage cannot increase firm value; (2) Financing companies that use debt maturity cannot increase the value of manufacturing companies.
KETERKAITAN MANAGERIAL OWNERSHIP DAN LEVERAGE TERHADAP NILAI PERUSAHAAN: DALAM KONTEK HUBUNGAN KEAGENAN PERUSAHAAN DI INDONESIA Ekadjaja, Margarita; Rorlen, Rorlen; Setiawan, Fanny Andriani; Nuringsih, Kartika
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 5, No 1 (2021): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v5i1.10859

Abstract

Manajemen dan nilai perusahaan memiliki keterkaitan yang tidak dapat dipisahkan.  Dimana manajemen perusahaan merupakan penggerak roda perusahaan dan berorientasi pada nilai perusahaan. Peran seorang manajer adalah memaksimalkan kekayaan bagi pemegang saham.  Namun, manajer yang tidak memiliki kepemilikan saham yang signifikan di perusahaan dapat memilih untuk memaksimalkan keuntungan bersih mereka sendiri dengan mengorbankan pemilik perusahaan. Akibatnya, pemilik terpaksa mengeluarkan biaya agensi untuk memastikan bahwa manajemen perusahaan bertindak dengan cara yang tepat. Cara untuk mengurangi biaya agensi adalah memaksa perusahaan untuk meningkatkan hutang. Tujuan penelitian adalah  menguji hubungan simultan pertukaran antara ownership, leverage, dan nilai perusahaan sehubungan dengan keagenan pada perusahaan manufaktur di Indonesia dari tahun 2012-2018. Penelitian ini menambah pemahaman mengenai keterkaitan antara ownership dengan leverage, dan nilai perusahaan. Analisis data untuk argumen tentang keterkaitan simultan antara  ownership, leverage, dan nilai perusahaan melalui data panel regresi berganda 2 SLS (Two Stage Least Square). Bidang penelitian ini diperluas dengan mempertimbangkan model empiris di mana ownership dan leverage masing-masing diperlakukan sebagai variabel endogen atau ditentukan bersama.  Dalam metode 2 SLS ada 2 kali variabel yang diobservasi secara simultan untuk menghindari bayes sehingga variabel tersebut tidak bias, di mana variabel managerial ownership dan Leverage merupakan determinan non linier nilai perusahaan sebagai bagian integral dari pengambilan keputusan perusahaan dalam kerangka keagenan.  Persamaan Regresi hasil uji 2SLS memunjukkan keterkaitan nilai perusahaan dengan managerial ownership dan leverage. Hasil menunjukkan interaksi positif  tidak signifikan antara managerial ownerhip dengan nilai perusahaan, interaksi positif signifikan antara nilai perusahaan dengan leverage, dan interaksi yang negatif signifkan antara managerial ownership dengan leverage. Management and corporate value have an inseparable relationship. Where the company management is the driving force of the company and oriented to corporate values. The role of a manager is to maximize wealth of shareholders. However, managers who do not have a significant share in the company may choose to maximize their own net profits at the expense of the company owners. As a result, the owners are forced to incur agency costs to ensure that company management acts in an appropriate manner. The way to reduce agency costs is to force the company to increase debt. The research objective is to examine the exchange simultaneous relationship between ownership, leverage, and corporate value with respect to agency in manufacturing companies in Indonesia from 2012-2018. This study adds to the understanding of the relationship between ownership and leverage, and corporate value. Data analysis for arguments about the simultaneous relationship between ownership, leverage, and firm value through 2 SLS (Two Stage Least Square) multiple regression panel data. This field of research is extended by considering empirical models in which ownership and leverage are treated as endogenous or co-determined variables, respectively. Ownership and Leverage as an integral part of corporate decision making within an agency framework, which in turn will affect the value of the company. In the SLS 2 method, there are 2 variables that are observed simultaneously to avoid bayes so that the variable is not biased, in which the managerial ownership and leverage variables are nonlinear determinant corporate value as an integral part of corporate decision making within the agency framework, which in turn will affect firm value. The 2SLS regression equation results show the relationship between firm value and managerial ownership and leverage. The results prove that there is a positive interaction between managerial ownership between firm value, a significant positive interaction between firm value and leverage, and a significant negative interaction between managerial ownership and leverage.
PENGARUH INTELLECTUAL CAPITAL DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN Kurniawati, Herni; Rasyid, Rosmita; Setiawan, Fanny Andriani
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 4, No 1 (2020): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v4i1.7497

Abstract

Tujuan penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh intellectual capital (human capital efficiency, capital employed efficiency, structural capital efficiency) dan ukuran perusahaan terhadap kinerja keuangan perusahaan. Metode penelitian yang digunakan adalah regresi data panel dengan teknik pengambilan sampel purposive sampling yang menghasilkan jumlah sampel sebanyak 64 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini dilakukan dengan menggunakan tahun pengamatan yaitu 2015-2017. Jenis data yang digunakan adalah data sekunder. Data diperoleh dari laporan keuangan yang diambil dari www.idx.com. Penelitian ini dibantu dengan program software eviews 9. Hasil penelitian ini membuktikan bahwa Intellectual capital yang diukur dengan Capital employed efficiency (VACA) berpengaruh positif signifikan terhadap kinerja keuangan perusahaan manufaktur. Pengukuran intellectual capital yang diukur dengan Human capital efficiency (VAHU) berpengaruh positif terhadap kinerja keuangan perusahaan. Pengukuran intellectual capital yang diukur structural capital efficiency yang berpengaruh positif terhadap kinerja keuangan perusahaan. Dan ukuran perusahaan manufaktur tidak berpengaruh terhadap kinerja keuangan perusahaan.  The purpose of this study aims to determine and analyze the effect of intellectual capital (human capital efficiency, capital employed efficiency, structural capital efficiency) and company size on the company's financial performance. The research method used is panel data regression with purposive sampling technique that produces a total sample of 64 companies listed on the Indonesia Stock Exchange (IDX). This research was conducted using observation years 2015-2017. The type of data used is secondary data. Data obtained from financial reports taken from www.idx.com. This research was assisted with a software eviews 9. The results of this study prove that Intellectual capital as measured by Capital employed efficiency (VACA) has a significant positive effect on the financial performance of manufacturing companies. Intellectual capital measurement as measured by Human capital efficiency (VAHU) has a positive effect on the company's financial performance. Intellectual capital measurement that is measured structural capital efficiency that affects the company's financial performance. And the size of the manufacturing company has no effect on the company's financial performance.
Co-Authors Ekadjaja, Margarita Herni Kurniawati Nuringsih, Kartika Rorlen, Rorlen Rosmita Rasyid Septian Bayu Kristanto