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All Journal Jurnal Keuangan dan Perbankan Among Makarti AFRE Accounting Financial Review JRAP (Jurnal Riset Akuntansi dan Perpajakan)
Dyah Ani Pangastuti
Fakultas Ekonomi Dan Bisnis Universitas Merdeka Malang
Economics, Econometrics & Finance Social Sciences

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ABNORMAL RETURN TRADING VOLUME ACTIVITY PADA PERISTIWA AMBRUKNYA FANNIE MAE DAN FREDDIE MAC Dyah Ani Pangastuti
Jurnal Keuangan dan Perbankan Vol 14, No 2 (2010): May 2010
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (864.986 KB) | DOI: 10.26905/jkdp.v14i2.970

Abstract

The global economic crisis was a disaster for all nations in the world due to itsimpact once seemed to hamper the economy of a nation. This research studied the eventsthat would see if there was an effect of global economic crisis preceded by the U.S. Financialcrisis was triggered by the collapse of Fannie Mae and Freddie Mac in the property business(subprime mortgages) on September 7th, 2008. This study used samples that had been pub-licly traded company listed on the Indonesia Stock Exchange and entered into the sequenceof LQ-45 in the year of 2008. Hypothesis testing used was t-test on the average abnormalreturn and average trading volume of activity. Test results for the average abnormal returnshowed there were no significant differences before and after the Subprime Mortgage. Thetest results for the average trading volume of activity indicated the presence of a significantdifference before and after the Subprime Mortgage.
Intellectual Capital Dan Kinerja Keuangan Terhadap Nilai Perusahaan: Pada Industri Perbankan Nosi lia Fristiani; Dyah Ani Pangastuti; Harmono Harmono
AFRE (Accounting and Financial Review) Vol 3, No 1 (2020): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v3i1.4223

Abstract

This study aims to examine and provide empirical evidence of the impact of client size and industry specialization on audit quality and the effect of audit quality on audit fees, reputation, and litigation both on audit-detecting misstatement quality and audit-reporting misstatement quality-analyzed based on client factors. This paper utilizes the perspective regulatory theory and signaling theory and is based on quantitative-causality research conducted by the survey method. Technique sampling is performed by purposive sampling. The results indicate that client size had a significant positive effect on the audit quality-detecting misstatement but does not have any impact on the audit quality-reporting misstatements whereas industry specialization auditors have no effect on the audit quality-detecting misstatement but have a significant effect on the audit quality-reporting misstatements. Clients may opt for the auditor that charges lower fees but can provide a positive signal for stakeholders or choose an auditor that is registered with BPK or OJK because such audit firms are more acceptable by stakeholders. As for the external auditors, the high-quality audit is necessary to avoid the risk of litigation in addition to maintaining independence.DOI: https://doi.org/10.26905/afr.v3i1.4223
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KOTA BATU SEBELUM DAN SAAT PANDEMI COVID-19 Wulan Dri Puspita; Dyah Ani Pangastuti
Among Makarti Vol 15, No 1 (2022): AMONG MAKARTI
Publisher : STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v15i1.246

Abstract

Tujuan penelitian ini untuk menganalisis kinerja keuangan pemerintah kota Batu sebelum dan saat pandemi Covid-19 menggunakan rasio pertumbuhan, rasio kemandirian, rasio efektivotas, rasio efisiensi, rasio keserasian belanja dan rasio ekonomi. Metode penelitian yang digunakan pada penelitian ini adalah metode kuantitatif deskriptif dengan menggunakan data sekunder berupa laporan keuangan pemerintah kota Batu pada tahun 2019 dan 2020. Hasil penelitian tersebut menyatakan bahwa terdapat penurunan pendapatan di tahun 2020 dibanding 2019, tetapi terdapat penghematan atas belanja yang dilakukan di tahun 2020. Dominasi peran pemerintah pusat secara finansial masih terlihat baik di tahun 2019 maupun di tahun 2020. Tingkat efektivitas di tahun 2020 dapat dikatakan naik dibandingkan tahun sebelumnya. Walaupun terjadi penurunan pendapatan, tetapi tingkat efisiensi di tahun 2019 dan 2020 masih dapat dikatakan efisien. Belanja di tahun 2019 dan 2020 masih banyak digunakan untuk belanja operasi, walaupun terjadi kenaikan yang cukup pesat pada belanja tak terduga. Selain itu, belanja operasi, belanja modal dan belanja terduga masih dapat dikatakan ekonomis untuk tahun 2019 dan 2020.
Strategi Peningkatan Kinerja Manajemen Keuangan dan Non Keuangan: Pendekatan Balance Scorecard Gifta Khairul Nisa; Dyah Ani Pangastuti; Parawijati Parawijati
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 10 No 1 (2023)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.v10i1.5156

Abstract

This study aims to describe the performance of school-based financial and non-financial management using a balanced scorecard approach. This research focuses on the public sector which describes the performance at SMK Al-Fattah Kalitidu, Bojonegoro Regency, East Java. The method used is a quantitative descriptive. The sample in this study amounted to 112 respondents. The analytical tool used in this study uses SPSS software. The results of the study show that the performance of the financial perspective at Al-Fattah Kalitidu Vocational School in the 2021-2022 academic year is quite economical, quite efficient, and very effective. The customer aspect also shows that SMK Al-Fattah Kalitidu is in the very good category. While the internal business perspective includes two aspects, namely the aspect of innovation is in the very good category and after-sales service is in the good category. Also from a learning and growth perspective, Al-Fattah Kalitidu Vocational School is in a very satisfying category. This research provides an understanding of school success in managing financial aspects, customer service, internal business, and student learning and growth.
Ukuran Perusahaan dan Tax Avoidance: Peran Moderasi Kepemilikan Institusional Heppy Widya Lestari; Edy Subiyantoro; Dyah Ani Pangastuti
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 10 No 2: Juli - Desember (2023)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.15

Abstract

This research explores the influence of firm size on tax avoidance and the moderating role of institutional ownership in the manufacturing sector, specifically in the food and beverage subsector. The manufacturing sector plays a crucial role in providing essential food and beverage products to society. In a dynamic business environment with stringent tax regulations, tax avoidance practices have become a significant concern. The study aims to understand how firm size affects tax avoidance behavior and how institutional ownership moderates this relationship. Findings will contribute insights for better tax planning strategies, compliance, and governance in the food and beverage manufacturing industry. The research results show that company size has a significant positive effect on the tax avoidance variable in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange.
Co-Authors Edy Subiyantoro Gifta Khairul Nisa Heppy Widya Lestari Nosi lia Fristiani Parawijati Parawijati Wulan Dri Puspita