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<![CDATA[Analisis Kinerja Keuangan Dan Pengaruhnya Terhadap Harga Saham (Studi Kasus Pada Pt Aqua Golden Mississippi, Tbk Sebelum Akuisisi Saham Dan Sesudah Akuisisi Saham Oleh Danone Periode Tahun 1997 â 2007) ]]>
<![CDATA[Sutisman, Entar]]>;
<![CDATA[Fitriana, Sad Lingga]]>;
<![CDATA[Arieftiara, Dianwicaksih]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 1, No 2: AKRUAL: Jurnal Akuntansi (April 2010) ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SURABAYA ]]>
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DOI: 10.26740/jaj.v1n2.p158-170
<![CDATA[AbstractThis research destination is to understand something effect from financial performance to corporate stock price before acquisition and after acquisition. Selected which corporate is PT Aqua Golden Mississippi, Tbk with measuring instrument z â score analysis Taffler model as measuring instrument corporate financial performance and linear regretion to understand something effect from financial performance to stock price with period 1997 â 2007 be based on corporate year after and before acquisition. That indicate from analysis revenue corporate financial performance after and before acquisition significant influence stock price, but just direction relationship which different. This matter because of there are other factor â factor which influence stock price, one of them is corporate drinking water in package stock not likuid in stock exchange. On the contrary, corporate condition after acquisition not significant, this meaning is increase of financial performance not followed with the increasing of corporate stock price]]>
<![CDATA[Do Financial Reporting Quality and Corporate Governance Have Simultaneous Effect? Evidence from Indonesian Manufacturing Companies ]]>
<![CDATA[Arieftiara, Dianwicaksih]]>;
<![CDATA[Utama, Sidharta]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 9, No 2: AKRUAL: Jurnal Akuntansi (April 2018) ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SURABAYA ]]>
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DOI: 10.26740/jaj.v9n2.p168-185
<![CDATA[Financial reporting reflects transparency of the firm and if it could not explain the changes in shareholdersâ value in a timely manner; shareholders need additional monitoring mechanism. This study aims to investigate the effect of financial statementsâ quality on corporate governance mechanism and to examine the simultaneous effect between both. This study uses earnings timelines as a proxy of financial reportingâs quality; proportion of independent board and board size as proxies of corporate governance mechanism. Using Two Stage Linear Regression (TSLS) and samples consist of manufacturing companies listed on Indonesian Stock Exchange (IDX) in 2015, this study finds that earnings timelines have significant influence on board size; earnings timelines and proportion of independent board have the simultaneous effect; however, it fails to document the simultaneous effect of earnings timelines and ownership concentration. This study is the first that investigates the simultaneous effects of financial reporting quality and corporate governance.]]>
<![CDATA[PENGARUH PAJAK, EXCHAGE RATE, DAN KEPEMILIKAN ASINGTERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN TRANSFER PRICING ]]>
<![CDATA[PUSPITA AKHADYA, DWI]]>;
<![CDATA[ARIEFTIARA, DIANWICAKSIH]]>
<![CDATA[ Jurnal Akuntansi AKUNESA Vol 6, No 3 (2018): AKUNESA (Mei 2018) ]]>
Publisher : <![CDATA[Jurnal Akuntansi AKUNESA ]]>
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<![CDATA[The Company?s conducts transfer pricing with the aim of minimizing the company?s tax. Transfer pricing occurs in multinational companies influenced by related party transactions. Several factors that influence transfer pricing in addition to taxes including exchange rates and foreign ownership. This research aims to determine the effect of tax, exchange rate, and foreign ownership of company to transfer pricing. This research used multinational companies that listed on the Indonesia Stock Exchange (IDX) periode 2013-2016 as a sampel research with a total sampel of 124 companies. The dependent variable in this study is transfer pricingand taxes, exchange rates, and foreign ownership as independent variables. Technique of data analysis in this research uses the SPSS23 and used logistic regression analysis. This result shows that tax and foreign ownership has an effect of the company?s decision to transfer pricing.Besides that, exchange rate has no effect to the company?s decision to transfer pricing.Keywords: Exchange Rate, Foreign Ownership, Tax and Transfer Pricing]]>
<![CDATA[Do Financial Reporting Quality and Corporate Governance Have Simultaneous Effect? Evidence from Indonesian Manufacturing Companies ]]>
<![CDATA[Arieftiara, Dianwicaksih]]>;
<![CDATA[Utama, Sidharta]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 9, No 2: AKRUAL: Jurnal Akuntansi (April 2018) ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SURABAYA ]]>
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DOI: 10.26740/jaj.v9n2.p168-185
<![CDATA[Financial reporting reflects transparency of the firm and if it could not explain the changes in shareholders’ value in a timely manner; shareholders need additional monitoring mechanism. This study aims to investigate the effect of financial statements’ quality on corporate governance mechanism and to examine the simultaneous effect between both. This study uses earnings timelines as a proxy of financial reporting’s quality; proportion of independent board and board size as proxies of corporate governance mechanism. Using Two Stage Linear Regression (TSLS) and samples consist of manufacturing companies listed on Indonesian Stock Exchange (IDX) in 2015, this study finds that earnings timelines have significant influence on board size; earnings timelines and proportion of independent board have the simultaneous effect; however, it fails to document the simultaneous effect of earnings timelines and ownership concentration. This study is the first that investigates the simultaneous effects of financial reporting quality and corporate governance.]]>
<![CDATA[Analisis Kinerja Keuangan Dan Pengaruhnya Terhadap Harga Saham (Studi Kasus Pada Pt Aqua Golden Mississippi, Tbk Sebelum Akuisisi Saham Dan Sesudah Akuisisi Saham Oleh Danone Periode Tahun 1997 – 2007) ]]>
<![CDATA[Sutisman, Entar]]>;
<![CDATA[Fitriana, Sad Lingga]]>;
<![CDATA[Arieftiara, Dianwicaksih]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 1, No 2: AKRUAL: Jurnal Akuntansi (April 2010) ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SURABAYA ]]>
Show Abstract
|
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DOI: 10.26740/jaj.v1n2.p158-170
<![CDATA[AbstractThis research destination is to understand something effect from financial performance to corporate stock price before acquisition and after acquisition. Selected which corporate is PT Aqua Golden Mississippi, Tbk with measuring instrument z – score analysis Taffler model as measuring instrument corporate financial performance and linear regretion to understand something effect from financial performance to stock price with period 1997 – 2007 be based on corporate year after and before acquisition. That indicate from analysis revenue corporate financial performance after and before acquisition significant influence stock price, but just direction relationship which different. This matter because of there are other factor – factor which influence stock price, one of them is corporate drinking water in package stock not likuid in stock exchange. On the contrary, corporate condition after acquisition not significant, this meaning is increase of financial performance not followed with the increasing of corporate stock price]]>
<![CDATA[PENINGKATAN KEMAMPUAN UMKM DALAM MENYUSUN LAPORAN KEUANGAN SESUAI DENGAN SAK EMKM MELALUI PENDAMPINGAN ]]>
<![CDATA[Dianwicaksih Arieftiara]]>;
<![CDATA[Andi Manggala Putra]]>;
<![CDATA[Masripah Masripah]]>
<![CDATA[ SABDAMAS Vol 1 No 1 (2019): SABDAMAS ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Unika Atma Jaya ]]>
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<![CDATA[Sektor Usaha Mikro, Kecil, dan Menengah (UMKM) terbukti mampu menopang perekonomian masyarakat Indonesia. Pelaku UMKM memiliki berbagai tantangan, salah satunya adalah memperbaiki pengelolaan usaha mereka. Melalui penerapan akuntansi yang sesuai dengan SAK EMKM dapat membantu pelaku UMKM dalam memantau kondisi posisi keuangan dan besarnya laba usahanya. Berdasarkan survei pada pelaku UMKM Kota Depok, pengetahuan dan keterampilan mereka masih terbatas dalam menyusun laporan keuangan sesuai dengan SAK EMKM. Kegiatan pengabdian kepada masyarakat ini bertujuan melaksanakan pendampingan penyusunan laporan keuangan sesuai SAK EMKM pada pelaku UMKM Kota Depok. Metode kegiatan ini adalah survei pendahuluan, seminar, dan pendampingan secara intensif. Pengukuran peningkatan kemampuan pelaku UMKM dilakukan melalui pretes dan postes serta hasil pendampingan berupa tersusunnya laporan keuangan sesuai dengan SAK EMKM oleh para pelaku UMKM.]]>
<![CDATA[MEMBANGUN CITRA MEREK PERUSAHAAN DAN KUALITAS PRODUK DALAM MEMEDIASI PENGARUH E-WOM PADA KEPUTUSAN PEMBELIAN MELALUI APLIKASI DIGITAL ]]>
<![CDATA[Yudi Nur supriadi]]>;
<![CDATA[Dianwicaksih Arieftiara]]>;
<![CDATA[Desmintari Desmintari]]>;
<![CDATA[Eeng Ahman]]>
<![CDATA[ MIX: JURNAL ILMIAH MANAJEMEN Vol 11, No 3 (2021): MIX: Jurnal Ilmiah Manajemen ]]>
Publisher : <![CDATA[Universitas Mercu Buana ]]>
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DOI: 10.22441/mix.2021.v11i3.002
<![CDATA[Penelitian ini dikembangkan bertujuan untuk mengkaji dan menganalisis peran electronic word of mouth atau disingkat e-WOM, kualitas produk, brand image dan keputusan pembelian. Peran e-WOM dan kualitas produk sangat penting sekali untuk perusahaan yang harus melindungi konsumen agar dapat mengambil keputusan pembelian produk aplikasi jasa online pemesanan penginapan Airbnb. Studi ini menggunakan survei online dengan metode pendekatan kuantitatif memakai teknik purposive sampling, kuesioner yang dibagikan sebanyak 414 responden, pengujian hipotesis dilakukan dengan menggunakan Amos 23.0. Pembuktikan hasil dari pengaruh positif dari e-WOM terhadap brand image dan keputusan pembelian, begitu juga dengan kualitas produk mampu memengaruhi brand image dan keputusan pembelian, Keberadaan brand image juga mampu memengaruhi secara positif terhadap keputusan pembelian. Model brand image dalam memediasi pengaruh e-WOM dan kualitas produk terhadap keputusan pembelian sebagai hal baru yang memiliki nilai orisinalitas penelitian yang menggunakan aplikasi AirBnb untuk menjaga dan kepercayaan konsumen untuk mendapatkan bisnis yang berkelanjutan, model ini dapat membantu perusahaan marketplace penyedia jasa sewa penginapan untuk meningkatkan penjualannya agar tetap bertahan dan terus berkembang pada saat PANDEMIC COVID-19.]]>
<![CDATA[THE EFFECT OF ENVIRONMENT ANDAUDITOR INDIVIDUAL FACTORS ON AUDITOR JUDGMENT ]]>
<![CDATA[Dianwicaksih Arieftiara]]>;
<![CDATA[Pujiono Pujiono]]>
<![CDATA[ Journal of Economics, Business, & Accountancy Ventura Vol 16, No 3 (2013): December 2013 ]]>
Publisher : <![CDATA[STIE Perbanas Surabaya ]]>
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DOI: 10.14414/jebav.v16i3.217
<![CDATA[This research examinesfactors influence auditors, when they make ortake judgments duringaudit clients financial statement. Those factors were divided into two groups; environmentalfactors and auditor individual factors. Environmental factors are consists of internal auditorquality and communication between auditor and client. Whereas individual factors consist ofauditors experience and auditors attitude under time pressure. Furthermore,this research usedempires data are 86 respondents. The characteristic of those respondents were auditors whowork in public accounting firms on Surabaya, had experience three years minimum, ever auditclient who had internal audit departmentand ever audit the same client morethan once. The results of researches analysis could be learned that there are many factors influencing auditorjudgment. In conclusion, this study found that internal auditor quality, auditors experience andauditors attitude under time pressure has influence toward auditor judgment. Whereas, communication between auditor and client doesnt have influence toward auditor judgment.]]>
<![CDATA[Penyusunan Laporan Keuangan Sebagai Pendukung Pengembangan Permodalan UMKM yang Tergabung dalam WPMI ]]>
<![CDATA[Masripah Masripah]]>;
<![CDATA[Dianwicaksih Arieftiara]]>;
<![CDATA[Retna Sari]]>;
<![CDATA[Ratna Hindria Dyah Pita Sari]]>
<![CDATA[ COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 1 No. 2 (2021): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat ]]>
Publisher : <![CDATA[Publikasi Indonesia ]]>
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DOI: 10.59141/comserva.v1i2.8
<![CDATA[Wanita Pengusaha Muslimah Indonesia (WPMI) adalah suatu organisasi yang menjadi wadah para pelaku UMKM dan dikelola oleh wanita yang tersebar di seluruh Indonesia. Salah satu kendala yang dialami para anggota WPMI dalam menjalankan usahanya adalah sulitnya perolehan modal dalam upaya mengembangkan usaha mereka. Untuk itu, perlu adanya suatu platform yang dapat menjadi mediator antara UMKM dengan para investor sehingga dapat membantu permodalan usaha UMKM. Agar para investor dapat memahami kinerja pengusaha, maka para pelaku UMKM harus dapat menyajikan laporan keuangan yang sesuai dengan Standar Akuntansi Keuangan (SAK) EMKM. Laporan keuangan ini nantinya dapat menunjukkan bagaimana pengelolaan keuangan UMKM sebagai bahan penilaian dari para calon investor. Selain itu, laporan keuangan yang telah disusun dapat juga digunakan sebagai landasan dalam upaya menjalankan kewajiban perpajakannya. Solusi yang ditawarkan oleh pengabdi adalah pelatihan penyusunan laporan keuangan berdasarkan SAK EMKM dan seminar bersama OperBisnis sebagai salah satu mediator antara pelaku UMKM dengan calon investor dalam mendukung permodalan.]]>
<![CDATA[Profitability, capital intensity and tax avoidance in Indonesia: The effect board of commissioners' competencies ]]>
<![CDATA[Yoseph Togu Marsahala]]>;
<![CDATA[Dianwicaksih Arieftiara]]>;
<![CDATA[Noegrahini Lastiningsih]]>
<![CDATA[ Journal of Contemporary Accounting Volume 2 Issue 3, 2020 ]]>
Publisher : <![CDATA[Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia ]]>
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DOI: 10.20885/jca.vol2.iss3.art2
<![CDATA[This study aims to research the impact of profitability and capital intensity on tax avoidance moderating with the competence of the board of commissioners. Focus of the study is manufacturing companies listed on Indonesia Stock Exchange for 2016-2018 period. The sampling technique was purposive sampling procedure, and hypotheses testing with regression panel data analysis using STATA version 13 application. The results indicate that profitability has a significant effect on tax avoidance, however, capital intensity has no significant effect on tax avoidance. This study documented that the competence of the board of commissioners weaken the effect of profitability on tax avoidance, however, the study failed to document the moderating role of the competence of commissioners on the effect of capital intensity on tax avoidance. This study contributes on enhance the empirical evidence that if companies have a competent board of commissioners, it can monitor managers' tax avoidance activities, thus managers will decrease the intensity of tax avoidance based on company profitability.]]>
