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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Students´ Journal of Accounting and Banking SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI PROFICIO: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Arief Himmawan Dwi Nugroho
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences Other

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ANALISIS CAMEL TERHADAP PROFITABILITAS BANK PERKREDITAN RAKYAT Nur Fitriyani, 08.05.52.0158 Meilisa; Dwi Nugroho, Arief Himmawan
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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This research is aim to test the effect of the effect of variables Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Operating Ratio (BOPO) and Loan to Deposit Ratio (LDR) toward Profitability of Bank Perkreditan Rakyat.Data that used in this research is Bank Perkreditan Rakyat Kabupaten Demak that published at Bank Indonesia in the period of December 2010 – September 2011. Technical analysis that used was multilinier regression and the hypotheses test used t-statistik to test coefficient partial regression and F-statistic to test the effect all together with level of significance 5%. And also carry out classic assumption test that includes normality test, multicolinierity test, autocorrelation test and heteroskedasticity test.From the results of hypothesis test (F test) show that CAR, NPL, BOPO and LDR all together has a significant effect to ROA, whereas CAR, NPL, BOPO and LDR has a significant effect to ROE. And according to partial test result (t test) in this research show that CAR and NPL doesn’t have significant effect to ROA. Whereas BOPO and LDR has significant effect to ROA. And according to partial test result (t test) in this research shows that CAR doesn’t have significant effect to ROE. Whereas NPL, BOPO and LDR has significant effect to ROE.Keywords : Profitability (ROA and ROE), CAR, NPL, BOPO, LDR
SURPLUS FREE CASH FLOW, KOMITE AUDIT, DAN MANAJEMEN LABA Yulia Wijayanti, 09.05.52.0107; Dwi Nugroho, Arief Himmawan
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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This study aimed to examine the effect of surplus free cash flow and audit committees on earnings management. Earnings management is proxied by discretionary accruals estimated by the model Jones. The population in this study is a manufacturing company listed on the Indonesian Stock Exchange (BEI) in 2008-2011. Based on purposive sampling method, the number of samples in this study of 27 companies and the number of observations were 108 observational studies. Testing this hypothesis using multiple linear regression analysis. The results of this study indicate that the Surplus Free Cash Flow has a negative and significant effect. Audit Committee has a positive and significant effect on earnings management.Keywords: Earnings management, Surplus Free Cash Flow, Audit Committees.
PENGARUH INDEPENDENSI DAN EFEKTIFITAS KOMITE AUDIT TERHADAP MANAJEMEN LABA Wulandari Noviani Wijayanti, 09.05.52.0036; Dwi Nugroho, Arief Himmawan
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract-The purpose of this study is to examine the effect of the independence and effectiveness of the audit committee on earning management. Independence and effectiveness of the audit committee is measured by the variable audit committee independence, financial expertise audit committee member and the meetings of the audit committee.The population of this research is 68 samples from manufacturing companies listed at Indonesian Stock Exchange during 2008 to 2011. The sampling method used in this research is purposive sampling method. The data then analyzed using multiple regression analysis. The results show that audit committee independence has positive effect and it is not significant agains earnings management, financial expertise audit committee member and the meetings of the audit committee has negative effect and it is not significant agains earnings management. Keywords: Audit Committee, Earnings Management
PENGARUH FAKTOR INTERNAL DAN AUDITOR EKSTERNAL TERHADAP MANAJEMEN LABA Sulistyowati, 09.05.52.0146; Dwi Nugroho, Arief Himmawan
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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This study aims to examine the factors that influence earnings management. The importance of earnings information for both internal and external, prompting the management to make modifications earnings information in order to achieve their own goals. The factors discussed in this study is internal factors which consists of ownership, corporate governance, and the analysis offinancial statements and the external auditors. Earnings management is proxied by discretionary accruals are estimated using the model of Jones. The population in this study is a manufacturing company registered in Indonesia Stock Exchange (BEI) in 2008- 2011. Based on purposive sampling method, the number of samples in this study of 20 companies and the number of observations by 80 observational studies. Testing this hypothesis using multiple regression analysis. The results of this study indicate that institutional ownership, managerial ownership, audit committees, independent commissioners, the activity of the audit committee, and external auditors have a negative and significant effect on earnings management. Leverage variable has a negative and significant effect on earnings management. Profitability variable has a positive and significant impact on earnings management. Firm size has a positive and significant effect on earnings management.Keywords: earnings management, institutional ownership, managerial ownership, the audit committee, independent commissioners, the activities of the audit committee, the external auditor, leverage, profitability, firm size.
DEWAN KOMISARIS, KARAKTERISTIK PERUSAHAAN DAN RISK MANAGEMENT COMMITTEE Suhartini, 09.05.52.0180; Dwi Nugroho, Arief Himmawan
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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This study aims to examine the impact of board commissioner and firm characteristics to the existence of Risk Management Committee (RMC) in manufacturer firms. Existence RMC is reffered to this study is the disclosure of the exiztence of RMC, whether it is combined or separated from audit committee. Board characteristics variables used in the study are INDCOM, board size, independent audit committee, and meeting frequency of board commissoner. While the firm characteristics are represented by firm size and financial reporting risk. Data was collected by using a purposive sampling method toward  manufacturer firms listed on the Indonesia Stock Exchange in 2009 until 2011. Total of 189 manufacturer firms to be sampled in this research. Statistical method that used to test the hypothesis is logistic regression analysis. The result of this study showed that all of independent variable that has not affect significantly the existence of RMC. While the variables that affect significantly the existence of Separate RMC (SRMC) from audit committee are independency of audit committee, meeting frequency of board commissioner and firm size. Keywords: Risk Management Committee, Separate Risk Management Committee, Board of Commissioner Characteristics, and Firm Characteristics.
ANALISIS CORPORATE GOVERNANCE, AUDITOR EKSTERNAL DAN MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Stevani Septiana Intan Prabandari, 08.05.52.0032; Dwi Nugroho, Arief Himmawan
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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The objective of this study is to examine the influence of profitability, leverage, managerial ownership, institutional ownership, public ownership, and growth of firm to firm value among manufacturing sector which listed on Indonesia Stock Exchange. The population is 175 companies of manufacturing sector which listed on Indonesia Stock Exchange at period 2008 to 2010. Sample was chose using purposive sampling method amount to 55 companies. Technique test of data is by using multiple linear regression. The result indicates that profitability is significant positively influence the firm value. Thus, the result of those test provide support for the hypothesized. Managerial and public ownership is significant negatively influence the firm value. Leverage, institutional ownership, and growt of firm isn’t influence the firm value at all.Keywords: profitability, leverage, managerial ownership, institusional ownership, independent directors, growth of firm, and firm value, size company 
PENGARUH KUALITAS AUDIT TERHADAP LOYALITAS KLIEN DENGAN MEDIATOR KEPUASAN KLIEN Ria Nathasia, 10.05.52.0131; Dwi Nugroho, Arief Himmawan
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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The purpose of this study was to prove the hypothesis proposed and analyzed. The hypothesis is made concerning the effect of audit quality on client loyalty client satisfaction with the mediator. This research method uses object and obtained 38 BPR in Semarang, Tegal and Ungaran. Purposive sampling method used in data collection and analyzes were performed using SPSS 16. Responsiveness of audit quality dimensions and experiences have a direct impact on client loyalty. The results of this study, the dimensions of quality audits of responsiveness and experience have an influence on client loyalty. However, audit quality has no effect on client satisfaction.Keywords: Audit Quality, Client Satisfaction, Client Loyalty
PENGARUH KESADARAN MEMBAYAR PAJAK, PENGETAHUAN DAN PEMAHAMAN PERATURAN PERPAJAKAN, SERTA PERSEPSI ATAS EFEKTIFITAS SISTEM PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MELAPORKAN SPT DI SEMARANG Mentari Ratna Sari, 10.05.52.0081; Dwi Nugroho, Arief Himmawan
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
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The main objective of this study was to analyze the extent to which if external factors on the level of tax compliance in Semarang. External factors in this study were the awareness of tax paying, knowledge and understanding of the regulations, perception of tax system effectiveness. This study was based on a sample of 54 personal taxpayers, representing about 73 percent of the total population. Respondents consists of lecturers of local universities in Semarang. Data were analyzed by using multiple regression method with the use of t-test. The hypothesis test showed that the awareness of tax paying, knowledge and understanding of tax regulations had atau significant positive effect of tax payer compliance. While the perception of tax system effectiveness had no effect on tax payer compliance.Keywords: tax payer compliance, awareness of tax paying, knowledge and understanding of tax regulations, perception of tax system effectiveness
PENGARUH UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING Vani Amilia Dewi, 13.05.52.0133; Dwi Nugroho, Arief Himmawan
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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The purpose of this research to clarify the effect of firm size and leverage to the completeness of the disclosure of financial statements with profitability as an intervening variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange period 2012 - 2015 totaling 150 companies. The samples using purposive sampling method. The analytical method used is path analysis. The results obtained in this study is firm size has a positive effect on profitability and leverage. Profitability does not affect the completeness of financial statements. Profitability can not intervene firm size variables and leverage to the completeness of financial statement disclosure. The conclusion of this study also explains the size of the company has a positive effect on the completeness of the financial statements. In this study also proved leverage does not affect the completeness of financial statement disclosure.Keywords: Firm Size, Leverage, Profitability and Completeness of Financial Statement Disclosure
PENGARUH UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING Vani Amilia Dewi, 13.05.52.0133; Dwi Nugroho, Arief Himmawan
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students' Journal of Accounting and Banking

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Abstract

The purpose of this research to clarify the effect of firm size and leverage to the completeness of the disclosure of financial statements with profitability as an intervening variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange period 2012 - 2015 totaling 150 companies. The samples using purposive sampling method. The analytical method used is path analysis. The results obtained in this study is firm size has a positive effect on profitability and leverage. Profitability does not affect the completeness of financial statements. Profitability can not intervene firm size variables and leverage to the completeness of financial statement disclosure. The conclusion of this study also explains the size of the company has a positive effect on the completeness of the financial statements. In this study also proved leverage does not affect the completeness of financial statement disclosure.Keywords: Firm Size, Leverage, Profitability and Completeness of Financial Statement Disclosure
Co-Authors 08.05.52.0032 Stevani Septiana Intan Prabandari 08.05.52.0158 Meilisa Nur Fitriyani 09.05.52.0036 Wulandari Noviani Wijayanti 09.05.52.0107 Yulia Wijayanti 09.05.52.0146 Sulistyowati 09.05.52.0180 Suhartini 10.05.52.0081 Mentari Ratna Sari 10.05.52.0131 Ria Nathasia Agus Budi Hartono Ajeng Widyaningsih Almira Nadia Calista Aprih Santoso Ardiani Ika Sulistyawati Bambang Sutedjo Gusmao, Cristino Handariyatul Mustagfiroh Illyasa, Nizar Putra, Harmanda Berima Salsabiila Zaeninaa Vani Amilia Dewi, 13.05.52.0133 Vani Amilia Dewi, 13.05.52.0133 Wanadica Putri, Rizky Asmarani