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All Journal Lontar Komputer: Jurnal Ilmiah Teknologi Informasi JURNAL AKUNTANSI DAN AUDITING Jurnal Dinamika Akuntansi Rekayasa: Jurnal Penerapan Teknologi dan Pembelajaran Accounting Analysis Journal Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi AKUNESA Prosiding Seminar Nasional Pengabdian Kepada Masyarakat
Niswah Baroroh
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Energy Engineering Environmental Science Public Health Other

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ANALISIS PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR DI INDONESIA Baroroh, Niswah
Jurnal Dinamika Akuntansi Vol 5, No 2 (2013): September 2013
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v5i2.2997

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh modal intelektual terhadap kinerja keuangan perusahaan saat ini dan masa yang akan datang serta pengaruh pertumbuhan modal intelektual terhadap kinerja keuangan di masa yang akan datang. Penentuan sampel menggunakan metode purposive sampling dengan menghasilkan 57 perusahaan. Penelitian ini menggunakan analisis Partial Least Square (PLS) untuk menguji pengaruh modal intelektual terhadap kinerja perusahaan. Hasil penelitian menunjukkan modal intelektual berpengaruh positif signifikan terhadap kinerja perusahaan saat ini dan di masa yang akan datang serta rata-rata pertumbuhan modal intelektual berpengaruh positif signifikan terhadap kinerja perusahaan di masa yang akan datang. The objectives of this study to analyze the effects of intellectual capital to corporate financial performance and future performance and analyze the growth average of intellectual capital to the company’s future financial performance. In determining the sample, purposive sampling is employed with 57 companies. Partial Least Square (PLS) used to analyze these effects. The results show that there is a positive significant effect of intellectual capital to financial performance and future financial performance and there is a positive significant of growth average of intellectual capital to the future financial performance of the companies
THE ROLES OF PRODUCTIVE ASSETS QUALITY IN MEDIATING EFFECT OF RISK MANAGEMENT IMPLEMENTATION TO THE FIRM VALUE IN INDONESIAN BANKING Baroroh, Niswah
Jurnal Dinamika Akuntansi Vol 8, No 2 (2016): September 2016
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i2.9310

Abstract

This study aims to examine the role of productive assets quality in mediating the effect of risk management implementation to the firm value. The population in this study was banking that went public in Indonesia in the year 2011-2013 as many as 31 companies. This study used quantitative approach with purposive sampling technique and obtained 53 samples that met the criteria. The analysis technique used path analysis with software tools SPSS 21. The results of this study indicated that the implementation of Risk Management and quality of productive assets did not affect the firm value. Risk Management also did not affect the quality of productive assets, and the quality of productive assets was not able to mediate the implementation of risk management to the firm value.
ANALISIS PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR DI INDONESIA Baroroh, Niswah
Jurnal Dinamika Akuntansi Vol 5, No 2 (2013): September 2013
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v5i2.2997

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh modal intelektual terhadap kinerja keuangan perusahaan saat ini dan masa yang akan datang serta pengaruh pertumbuhan modal intelektual terhadap kinerja keuangan di masa yang akan datang. Penentuan sampel menggunakan metode purposive sampling dengan menghasilkan 57 perusahaan. Penelitian ini menggunakan analisis Partial Least Square (PLS) untuk menguji pengaruh modal intelektual terhadap kinerja perusahaan. Hasil penelitian menunjukkan modal intelektual berpengaruh positif signifikan terhadap kinerja perusahaan saat ini dan di masa yang akan datang serta rata-rata pertumbuhan modal intelektual berpengaruh positif signifikan terhadap kinerja perusahaan di masa yang akan datang. The objectives of this study to analyze the effects of intellectual capital to corporate financial performance and future performance and analyze the growth average of intellectual capital to the company’s future financial performance. In determining the sample, purposive sampling is employed with 57 companies. Partial Least Square (PLS) used to analyze these effects. The results show that there is a positive significant effect of intellectual capital to financial performance and future financial performance and there is a positive significant of growth average of intellectual capital to the future financial performance of the companies
The Roles of Productive Assets Quality in Mediating Effect of Risk Management Implementation to the Firm Value in Indonesian Banking Baroroh, Niswah
Jurnal Dinamika Akuntansi Vol 8, No 2 (2016): September 2016
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i2.9310

Abstract

This study aims to examine the role of productive assets quality in mediating the effect of risk management implementation to the firm value. The population in this study was banking that went public in Indonesia in the year 2011-2013 as many as 31 companies. This study used quantitative approach with purposive sampling technique and obtained 53 samples that met the criteria. The analysis technique used path analysis with software tools SPSS 21. The results of this study indicated that the implementation of Risk Management and quality of productive assets did not affect the firm value. Risk Management also did not affect the quality of productive assets, and the quality of productive assets was not able to mediate the implementation of risk management to the firm value.
The Effects of Leverage, Executive Characters, and Institutional Ownership to Tax Avoidance with Political Connection as Moderation Maharani, Fifi Setya; Baroroh, Niswah
Accounting Analysis Journal Vol 8 No 2 (2019): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i2.30039

Abstract

This study aims to examine the effects of leverage, executive character, and institutional ownership on tax avoidance with political connection as a moderating variable. The population was 48 mining companies listed in the Indonesia Stock Exchange during the period of 2014-2017. The sampling method was a purposive sampling method and selected 52 units of analysis from 14 companies. Analysis of research data used descriptive statistics and inferential statistics. The hypothesis testing used moderating regression analysis with an absolute difference test. The results show that leverage has a significant negative effect while executive character and institutional ownership have no effect on tax avoidance. Then, political connection significantly moderates the effect of leverage and executive character but it does not significantly moderate the effect of institutional ownership on tax avoidance. The conclusion of this research is only leverage which has an effect on tax avoidance and political connection only moderates the effect of leverage and executive character on tax avoidance.
PENGUATAN SISTEM PENGENDALIAN INTERN (SPI) SEBAGAI UPAYA MEMINIMALISIR PRAKTEK TIDAK SEHAT DALAM TATA KELOLA KEUANGAN KOPERASI Wahyudin, Agus; Cahyaningdyah, Dwi; Baroroh, Niswah
Rekayasa : Jurnal Penerapan Teknologi dan Pembelajaran Vol 12, No 2 (2014): December 2014
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/rekayasa.v12i2.10304

Abstract

Pengabdian masyarakat ini dilaksanakan di wilayah Semarang, di Dekopinda Semarang dengan peserta para pengurusdan pengawas Koperasi Berskala Besar yang sudah layak untuk diaudit eksternal dengan tujuan sosialisasi pemberdayaan peran serta fungsi pengawas koperasi se kota semarang. Adanya pelatihan ini diharapkan meningkatnya kualitas Sistem Pengendalian Intern (SPI) Koperasi anggota DEkopinda Kota Semarang agar dapat meminimalisir terjadinya kecurangan (fraud) yang terjadi di koperasi. Selain itu dapat meningkatkan kesadaran pengurus bahwa koperasi membutuhkan peran auditor eksternal guna meningkatkan kredibilitas dan akuntabilitas laporan keuangan yang dibuatnya, terkait adanya kepentingan dari para anggota selaku stakeholder utama dalam badan usaha ini, mengingat tidak semua anggota berperan sebagai pengurus. Sosialisasi ini hendaknya diikuti dengan agenda follow up terkait penguatan Sistem Pengendalian Internal (SPI) Koperasi anggota Dekpinda Kota Semarang. Pengabdian ini dilakukan dengan tujuan untuk memberikan pelatihan teknis mengenai peran Sistem Pengendalian Internal (SPI) agar dapat meminimalisir terjadinya kecurangan (fraud0 yang dilakukan oleh top manajer, para pengurus koperasi maupun para pengawas koperasi. Dengan terciptanya SPI yang baik guna memastikan kegiatan operasional perusahaan berjalan dengan baik dan benar, sehingga membantu meningkatkan kredibilitas laporan keuangan dan secara tidak langsung meningkatkan kualitas dari laporan keuangan itu sendiri.
The Roles of Capital Intensity in Moderating Managerial Ownership and Investment Opportunity Set (IOS) on Accounting Conservatism Sholikhah, Zahrotus; Baroroh, Niswah
Accounting Analysis Journal Vol 10 No 1 (2021): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i1.40114

Abstract

This study aims to examine the effect of managerial ownership and investment opportunity set (IOS) on accounting conservatism with capital intensity as a moderating variable. The population was the manufacturing companies listed in the Indonesia Stock Exchange (IDX) from 2016-2018 as many as 184 companies. The sampling technique was purposive sampling technique and selected 39 units of analysis from 16 companies. The collection of research data used documentation technique. The analysis of research data used descriptive statistics and inferential statistics. The hypothesis testing used moderating regression analysis with an absolute difference test using IBM SPSS 24 tools. The results showed that investment opportunity set (IOS) had a significant positive effect while managerial ownership did not affect on accounting conservatism. Capital intensity could not significantly moderate the effect of managerial ownership and investment opportunity set (IOS) on accounting conservatism. Based on the result of this research, the conclusion is investment opportunity set (IOS) has a significant positive effect on accounting conservatism. The companies with higher investment opportunity sets (IOS) are able to increase the application of the accounting conservatism principles. Keyword: Accounting Conservatism; Managerial Ownership; Investment Opportunity Set (IOS); Capital Intensity
The Effects of Leverage, Executive Characters, and Institutional Ownership to Tax Avoidance with Political Connection as Moderation Maharani, Fifi Setya; Baroroh, Niswah
Accounting Analysis Journal Vol 8 No 2 (2019): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i2.30039

Abstract

This study aims to examine the effects of leverage, executive character, and institutional ownership on tax avoidance with political connection as a moderating variable. The population was 48 mining companies listed in the Indonesia Stock Exchange during the period of 2014-2017. The sampling method was a purposive sampling method and selected 52 units of analysis from 14 companies. Analysis of research data used descriptive statistics and inferential statistics. The hypothesis testing used moderating regression analysis with an absolute difference test. The results show that leverage has a significant negative effect while executive character and institutional ownership have no effect on tax avoidance. Then, political connection significantly moderates the effect of leverage and executive character but it does not significantly moderate the effect of institutional ownership on tax avoidance. The conclusion of this research is only leverage which has an effect on tax avoidance and political connection only moderates the effect of leverage and executive character on tax avoidance.
The Roles of Capital Intensity in Moderating Managerial Ownership and Investment Opportunity Set (IOS) on Accounting Conservatism Sholikhah, Zahrotus; Baroroh, Niswah
Accounting Analysis Journal Vol 10 No 1 (2021): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i1.40114

Abstract

This study aims to examine the effect of managerial ownership and investment opportunity set (IOS) on accounting conservatism with capital intensity as a moderating variable. The population was the manufacturing companies listed in the Indonesia Stock Exchange (IDX) from 2016-2018 as many as 184 companies. The sampling technique was purposive sampling technique and selected 39 units of analysis from 16 companies. The collection of research data used documentation technique. The analysis of research data used descriptive statistics and inferential statistics. The hypothesis testing used moderating regression analysis with an absolute difference test using IBM SPSS 24 tools. The results showed that investment opportunity set (IOS) had a significant positive effect while managerial ownership did not affect on accounting conservatism. Capital intensity could not significantly moderate the effect of managerial ownership and investment opportunity set (IOS) on accounting conservatism. Based on the result of this research, the conclusion is investment opportunity set (IOS) has a significant positive effect on accounting conservatism. The companies with higher investment opportunity sets (IOS) are able to increase the application of the accounting conservatism principles. Keyword: Accounting Conservatism; Managerial Ownership; Investment Opportunity Set (IOS); Capital Intensity
Auditor Type as Moderating of the Determinants of Intellectual Capital Disclosure Kurniawan, Ichsan; Baroroh, Niswah
Accounting Analysis Journal Vol 10 No 3 (2021): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i3.51439

Abstract

This research intends to examine the effect of an independent board of commissioners, firm size, and leverage on intellectual capital disclosure and to test the auditor type as moderator. The measurement of intellectual capital disclosure uses content analysis. The research population is consumer good industry manufacturing companies listed on the Indonesia Stock Exchange 2016-2018. The research sample was taken using the purposive sampling technique with 105 units of analysis. The research data collection method uses the documentation method. The data were analyzed using descriptive statistical analysis techniques and inferential analysis. Hypothesis testing uses moderated regression analysis. The results showed that firm size has a positive effect and leverage has a negative effect on intellectual capital disclosure. Auditor type moderates the effect of leverage on intellectual capital disclosure. The independent board of commissioners does not affect intellectual capital disclosure. Auditor type does not moderate the effect of the independent board of commissioners and firm size on intellectual capital disclosure. The conclusion of this study shows that the disclosure of intellectual capital will be higher in large firms and auditor type will increase the disclosure of intellectual capital in firms with high leverage. Keywords: Intellectual capital disclosure; Independent board of commissioners; Firm size; Leverage; Auditor type
Co-Authors Agus Wahyudin Amal, Muhammad Ihlashul Andhika Satriawan Arini Syafaah Bramanda Maulana Budi Prasetiyo Dwi Cahyaningdyah Elvi Rahmi Indah Fajarini Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Kurniawan, Ichsan Maharani, Fifi Setya Mei Lina Muhammad Ihlashul Amal Shanty Oktavilia Sholikhah, Zahrotus Sri Utami