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PENGARUH MANAJEMEN LABA, UKURAN DEWAN KOMISARIS, KEPEMILIKAN INSTITUSIONAL, DAN KUALITAS AUDIT TERHADAP BIAYA MODAL PERUSAHAAN Andriana, Denny; Friska, Renny
Jurnal Riset Akuntansi dan Keuangan Vol 2, No 2 (2014): Jurnal Riset Akuntansi dan Keuangan. Agustus 2014
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v2i2.6591

Abstract

This research aims to determine the effect of earnings management, board of commissioners size, institutional ownership, and quality audits of the cost of capital for Badan Usaha Milik Negara (BUMN) in the period 2010-2012. Purposive sampling method used in determining the sample resulted in 23 of 141 observations were carried out on state-owned enterprises listed on BUMN for the period 2010-2012. The data analysis technique used in this research is multiple regression. The test results indicate that earnings management and institutional ownership partially negatively affect the cost of capital. The test results indicate that earnings management and institutional ownership partially negatively affect the cost of capital.
PENGARUH NILAI TUKAR TERHADAP HARGA SAHAM SETELAH INITIAL PUBLIC OFFERING (IPO) Andriana, Denny
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 3 (2015): Jurnal Riset Akuntansi dan Keuangan. Desember 2015
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v3i3.6619

Abstract

This study aims to examine the effect of exchange rate on stock prices after Initial Public Offering (IPO) on companies listed on the Indonesia Stock Exchange. Observations made on 137 companies that conduct an IPO in the period of 2009 to 2014. The purposive sampling method undertaken in this study resulted in 78 companies that became the research sample. Data analysis technique used in this research is simple regression model. The test results prove that exchange rate has positive but not significant effect on stock price after IPO. The value of determination coefficient is 0.047 (4.7%) indicating that the exchange rate variation can only explain 4.7% against stock price variation after IPO. The other 95.3% is another variable not included in this study.
PENDEKATAN SISTEM MANAJEMEN STRATEGIS BERBASIS BALANCE SCORECARD (ANALISA KUALITATIF KINERJA PT. IMPAQ BARU, PERUSAHAAN FURNITURE, TAHUN 2006 HINGGA 2010) Andriana, Denny
Jurnal ASET (Akuntansi Riset) Vol 4, No 2 (2012): Jurnal Aset (Akuntansi Riset). Juli-Desember 2012
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v4i2.8999

Abstract

PENDEKATAN SISTEM MANAJEMEN STRATEGIS BERBASIS BALANCE SCORECARD (ANALISA KUALITATIF KINERJA  PT. IMPAQ BARU, PERUSAHAAN FURNITURE, TAHUN 2006 HINGGA 2010) 
PENGARUH LIKUDITAS DAN NILAI TUKAR TERHADAP HARGA SAHAM SETELAH IPO PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009 SAMPAI TAHUN 2014 Andriana, Denny
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 1 (2016): Jurnal Riset Akuntansi dan Keuangan. April 2016
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v4i1.7718

Abstract

Abstract. This study aims to determine the effect of corporate liquidity and exchange rate on stock prices after conducting IPO (Initial Public Offering) in Indonesia Stock Exchange. The study was conducted by taking 78 samples of companies whose IPO in 2009-2014. The analytical method used is multiple linear regression that compares the statistical hypothesis with the results. Regression results show the liquidity variables affect the stock price after the IPO with a positive correlation direction. While the variable exchange rate of Rupiah to US Dollar does not affect the stock price after IPO with negative correlation direction. Tests together (simultaneously) show the independent variables of liquidity and exchange rate as a whole affect the dependent variable or stock price after the IPO Keywords: Liquidity, Exchange Rate, Stock Price Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas perusahaan dan nilai tukar terhadap harga saham setelah melakukan IPO (Initial Public Offering) di Bursa Efek Indonesia. Penelitian dilakukan dengan mengambil 78 sampel perusahaan yang IPO di tahun 2009-2014. Metode analisis yang digunakan adalah regresi linier berganda yang membandingkan hipotesis statistik dengan hasil. Hasil regresi menunjukan variabel likuiditas berpengaruh terhadap harga saham setelah IPO dengan arah korelasi positif. Sedangkan variabel nilai tukar Rupiah terhadap Dolar AS tidak berpengaruh terhadap harga saham setelah IPO dengan arah korelasi negatif. Uji bersama-sama (secara simultan) menunjukan variabel independen yaitu likuiditas dan nilai tukar secara keseluruhan mempengaruhi variabel dependen atau harga saham setelah IPO Kata Kunci: Likuiditas, Nilai Tukar, Harga Saham
PENGARUH PROFITABILITAS DAN KEPEMILIKAN PUBLIK TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN Andriana, Denny; Arina Raspati, Nada
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 2 (2015): Jurnal Riset Akuntansi dan Keuangan. Agustus 2015
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v3i2.6612

Abstract

This study aims to determine the effect of profitability and public ownership on the timeliness of financial reporting. Determination of the sample using purposive sampling method with total samples obtained as many as 363 companies listed on the Indonesia Stock Exchange for the period 2011 to 2013. Data analysis techniques used in this study is logistic regression. The test results show that profitability significantly influence the timeliness of financial statement submission. While public ownership has no significant influence on the timeliness of financial statement submission.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN Andriana, Denny
Jurnal Riset Akuntansi dan Keuangan Vol 2, No 1 (2014): Jurnal Riset Akuntansi dan Keuangan. April 2014
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v2i1.6578

Abstract

The purpose of this research is to examine the influence of intellectual capital and its components, represented by physical capital (capital employed), human capital, and structural capital,on financial performance of mining and manufacturing companies listed in Indonesia Stock Exchange (Bursa Efek Indonesia – BEI) period of 2010 – 2012. Total population observed during this research shows 169 mining and manufacturing companies.The sample was determined by purposive sampling method and found a total of 70 samples as the research subjects. The analytical technique for the quantitaive data uses a statistical tool, i.e. multiple regression. Intellectual capital and its components were measured by Pulic Model, while financial performance uses Return on Equty (ROE) ratio. The results show that intellectual capital and human capital have negative influence, yet insignificant, impacton companies financial performance. While physical capital (capital employed) and structural capital do have positive influence but not significanton companies financial performance.
PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Andriana, Denny
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 2 (2013): Jurnal Riset Akuntansi dan Keuangan. Agustus 2013
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v1i2.6694

Abstract

This study aims to examine the characteristics of the company, such as leverage and profitability, and its influence on disclosure of social responsibility of mining companies listed in Indonesia Stock Exchange (BEI). Corporate social responsibility disclosure indicators refer to Global Reporting Initiatives (GRI) 2000 guidelines.Observations made on 30 mining companies listed on the BEI for the period 2009-2011 refers to the purposive sampling method undertaken in this study, resulting in 13 companies being the study sample. Data analysis technique used in this research is doubled linear regression.The test results proved that leverage has a negative effect but failed to show significant influence on corporate social responsibility disclosure. Variable profitability on the other hand successfully proves positive influence on disclosure of corporate social responsibility but the influence is not significant
Peran CEO Diversity Dalam Memoderasi Other Comprehensive Income (OCI) Terhadap Nilai Perusahaan Nurlaela, Fitri; Arim, Arim; Heryana, Toni; Andriana, Denny; Supriatna, Nono
Jurnal Ilmu Manajemen dan Bisnis Vol 12, No 2 (2021): Jurnal Ilmu Manajemen dan Bisnis. September 2021
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jimb.v12i2.37937

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh adanya Other Comprehensive Income (OCI) terhadap nilai perusahaan yang dimoderasi oleh peran CEO diversity. Sementara itu  penelitian terdahulu menunjukkan adanya hal yang masih diperdebatkan dalam menjelaskan OCI dan CEO diversity terhadap nilai perusahaan baik dari sisi alat ukur dan hasil penelitian. Objek penelitian ini adalah OCI, CEO diversity dan nilai perusahaan. Penelitian ini menggunakan 69 sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2020 dengan teknik purposive sampling. Penelitian ini menggunakan metode statistik deskriptif dan verifikatif, dengan teknik analisis data regresi linier berganda dengan data panel. Hasil penelitian menemukan, pertama: OCI berpengaruh signifikan positif terhadap nilai perusahaan; kedua, CEO diversity berpengaruh negatif terhadap nilai perusahaan, dan ketiga, OCI berpengaruh signifikan positif terhadap nilai perusahaan melalui variabel moderasi CEO diversity. Penelitian ini berkontribusi mendukung signalling theory yang menunjukan OCI memberikan sinyal-sinyal positif terhadap pihak internal yaitu manajemen dalam upaya meningkatan nilai perusahaan.
PERANAN AKUNTANSI PERTANGGUNGJAWABAN DALAM KINERJA MANAJER PUSAT PERTANGGUNGJAWABAN Andriana, Denny; Balqis, Kartika
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 1 (2015): Jurnal Riset Akuntansi dan Keuangan. April 2015
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v3i1.6610

Abstract

This study was conducted with the aim to know the role of accounting responsibility in the performance of central managers accountability at PT. PINDAD (Persero). The research method used is descriptive method of analysis with survey approach, so that information collected from respondents using questionnaire. Sampling in this research using probability sampling technique. The variables tested are accountability (X) and performance of central responsibility manager (Y). Data analysis technique of this research using statistical analysis of simple correlation analysis Spearman Rank and to find out how big the role of variable X to variable Y is used coefficient of determination. Based on the calculation of correlation analysis with the help of SPSS 20.0 for Windows Software on 36 questionnaires at PT. PINDAD (Persero) resulted that there is a strong relationship between accounting accountability with the performance of central managers accountability that is equal to 0.831 with determination of 69.06%. This shows that accounting accountability has an effect of 69.06% in the performance of central managers accountability and the balance of 30.94% influenced by other factors not examined in this study.
Balance Scorecard As a Tools For Measuring The Performance of Government Institutions : A Literature Review Sulthan Yusuf Abdullah; Illa Susilawati; Nadi Azkia Ali Alfathimi; Aristanti Widyaningsih; Denny Andriana
The International Journal of Business Review (The Jobs Review) Vol 5, No 1 (2022): The International Journal of Business Review. June 2022
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v5i1.48427

Abstract

Balanced Scorecard (BSC) was introduced in the United States in the early 1990s and is used as a performance measure in future organizations and as a measurement tool in all institutions. This study aims to explain how the implementation of the balanced scorecard in government agencies in Indonesia in assessing its contribution to the accountability of their performance. This study uses the Systematic Literature Review (SLR) method by reviewing and reviewing several journal articles within a period of 5 years starting from 2017 to 2021. The results of this study indicate that the application of the Balanced Scorecard (BSC) in government institutions in Indonesia is used as a tool to measure performance and as information for improving employee performance has been successfully applied in all government sectors. The limitations of this study are the supporting references for research are still inadequate and the theories used have not been updated. This research is expected to add and update insights about the Balanced Scorecard (BSC) in government institutions.