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All Journal Riset Akuntansi dan Keuangan Indonesia Urecol Journal. Part F: Community Development ABIS: Accounting and Business Information Systems Journal
Widowati Dian Permatasari
Department Of Accounting, Faculty Of Economics And Business, Universitas Muhammadiyah Surakarta
Economics, Econometrics & Finance Environmental Science Social Sciences

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Profitability, Leverage, Firm Size, Liquidity, and Total Assets Turnover on Liquidity, and Total Assets Turnover on Real Earnings Management (An Empirical Real Earnings Management (An Empirical Study on the Mining Company Classification Study on the Minin Adi, Suyatmin Waskito; Putri, Wulanditya Anggun Permata; Permatasari, Widowati Dian
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.12403

Abstract

The aim of this research is to analyze the effect of profitability, leverage, firm size, liquidity, and total assets turnover on real earnings management. The population of this research is the classification of mining companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. The sampling method used a purposive sampling method and obtained as many as 80 companies. The data analysis method used multiple linear regression method. The results showed that the total asset turnover affected real earnings management. While profitability, leverage, firm size, and liquidity did not affect real earnings management.
The Presence and Capabilities of Women on Board and Corporate Financial Performance: a Study on Female vs Male-dominated Industry Widowati Dian Permatasari; Yuli Tri Cahyono; Atwal Arifin
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i1.17949

Abstract

The purpose of this study is to determine the effect of the women presence and their capabilities on the companies’ financial performance in company listed on the Indonesia Stock Exchange. This study splits the sample into two industry categories based on gender domination which are female and male-dominated industry. Using agency theory, resourced based theory and human capital theory, this study find that  the presence of a women on board has a significant positive impact on the company's financial performance as measured on market basis. In addition, their capability - such as education background in economics/business/finance and relevant work experience - have significant positive impact on the company's accounting performance. These results are seen mainly in the entire sample group and the male-dominated sample group.
Profitability, Leverage, Firm Size, Liquidity, and Total Assets Turnover on Liquidity, and Total Assets Turnover on Real Earnings Management (An Empirical Real Earnings Management (An Empirical Study on the Mining Company Classification Study on the Minin Suyatmin Waskito Adi; Wulanditya Anggun Permata Putri; Widowati Dian Permatasari
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.12403

Abstract

The aim of this research is to analyze the effect of profitability, leverage, firm size, liquidity, and total assets turnover on real earnings management. The population of this research is the classification of mining companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. The sampling method used a purposive sampling method and obtained as many as 80 companies. The data analysis method used multiple linear regression method. The results showed that the total asset turnover affected real earnings management. While profitability, leverage, firm size, and liquidity did not affect real earnings management.
ANALISIS PERAN AUDITOR INTERNAL PADA PERGURUAN TINGGI NEGERI BADAN HUKUM (Studi Kasus pada Universitas Gadjah Mada) Widowati Dian Permatasari
ABIS: Accounting and Business Information Systems Journal Vol 5, No 2 (2017): May
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/abis.v5i2.59289

Abstract

Transformasi status Universitas Gadjah Mada (UGM) dari Badan Layanan Umum (BLU) menjadi Perguruan Tinggi Negeri Badan Hukum (PTN-BH) sejak tahun 2012 memunculkan otonomi pengelolaan institusinya. Otonomi dalam membuat, melaksanakan, dan mengevaluasi regulasi pengelolaan secara mandiri berpotensi meningkatkan peran auditor internal dalam hal pengawasan dan pengendalian tata kelola UGM. Penelitian ini bertujuan menganalisis perubahan peran auditor internal dan penyebab (ada atau tidak adanya) perubahan peran auditor internal dalam menanggapi transformasi pengelolaan UGM menjadi PTN-BH.Penelitian ini dilakukan dengan menggunakan pendekatan kualitatif melalui metode studi kasus. Pengumpulan data dilakukan melalui analisis dokumen dan in-depth interview pada pimpinan (rektor), manajemen (direktorat), pengawas (komite audit) dan auditor internal (kantor audit internal) di UGM. Data hasil wawancara kemudian direduksi, ditemakan, dan dianalisis guna menjawab pertanyaan penelitian.Hasil penelitian ini menunjukkan bahwa perubahan status dan pola pengelolaan UGM dari BLU menjadi PTN-BH tidak mengubah peran internal auditor. Peran assurance dan konsultasi tetap dilakukan namun dengan proses dan cara yang berbeda. Lingkup peran konsultatif auditor internal juga menjadi semakin luas kerena mereka juga berperan dalam mengembangkan tata kelola dan proses bisnis. Tidak adanya perubahan peran terjadi karena UGM berstatus BLU hanya selama 2-3 tahun dan sebelumnya UGM telah berstatus PT-BHMN selama 10 tahun. Selain itu, tidak berubahnya peran disebabkan perintah penugasan dari rektor tidak berubah secara signifikan.
Accounting Conservatism: Gender Diversity Accounting Conservatism: Gender Diversity and Educational Background on the Board of and Educational Background on the Board of Directors and Commissioner Banu Witono; Widowati Dian Permatasari; Dewita Puspawati
Riset Akuntansi dan Keuangan Indonesia Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i1.22641

Abstract

This research aimed to analyze the effect of the board director’s characteristics and the board of commissioners toward accounting conservatism. The characteristics analyzed in this research were size, gender, and educational background that affect their behavior in dealing with issues related to accounting principles. This research will be conducted by analyzing all companies listed on the Indonesia Stock Exchange in 2017-2019 using SPSS. Data was analyzed as 112 data using multiple regression analysis. The results show that both size of directors and commissioner’s and women of board director and commissioners affect the accounting conservatism. However, the educational background of board directors and commissioners does not affect accounting conservatism.
Stock Investment Training to Achieve Financial Freedom in The Youth Community Dewita Puspawati; Widowati Dian Permatasari; Novel Idris Abas; Alfandi Rico Yohanda
Urecol Journal. Part F: Community Development Vol. 2 No. 2 (2022): August-Dec
Publisher : Konsorsium LPPM Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53017/ujcd.180

Abstract

In modern society, investment has become an important necessity for the future. However, currently there are still many young people who still lack interest in investing because of the lack of programs that can improve their financial literacy. One of them is the Youth Community in Badung Regency, Bali. In this community, the younger generation/teenagers are still not interested in investing. This is due to the lack of socialization about the ease of investing in the present. This community service aims to increase knowledge and information about investment, increase the motivation youth community members to be more productive during the pandemic, and a means of empowering the younger generation to be able to manage finances and form financial independence through positive and productive activities.
Co-Authors Alfandi Rico Yohanda Atwal Arifin Banu Witono Dewita Puspawati Novel Idris Abas Putri, Wulanditya Anggun Permata Suyatmin Waskito Adi Suyatmin Waskito Adi Wulanditya Anggun Permata Putri Yuli Tri Cahyono