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PENGARUH DEWAN KOMISARIS INDEPENDEN TERHADAP KUALITAS LABA DENGAN KONSENTRASI KEPEMILIKAN SEBAGAI VARIABEL PEMODERASI Farida, Dessy Noor
PRESTASI Vol 9, No 01 (2012): Juni PRESTASI
Publisher : PRESTASI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.745 KB)

Abstract

The Quality of earning is element that is often used by investors to take investment decisions. But the financial scandals that occurred, causing investors have crisis confidence in capital markets. Therefore, the necessary existence of a good corporate governance is very importance to create a financial statement that reflects the real condition of the company. The purpose of this study is to analyze the influence of independence board of commisioners on earnings quality which are moderated by the concentration of family ownership. Manufacturing firms listed in Indonesian Stock Exchange 2007-2009 is the object of this study. Based on purposive sampling technique, it gets 118 firms. Multiple regression analysis using SPSS program. The result of the hypothesis test indicates that independent board of commissioners have significantly positive effect on discretionary accruals. This study also found a concentration of family ownership has insignificantly moderates the effect on an independent board to discretionary accruals. Keywords: Discretionary Accruals, independent board of commisioners, family ownership
KOMPETISI NET INTEREST MARGIN (NIM) PERBANKAN INDONESIA : BANK KONVENSIONAL DAN SYARIAH Warno, Warno; Farida, Dessy Noor
Jurnal Dinamika Ekonomi & Bisnis Vol 14, No 2 (2017)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (627.825 KB) | DOI: 10.34001/jdeb.v14i2.897

Abstract

Banking will be able to speed up the Indonesian economy if NIM is low, from OJK data show that high above 5 percent when compared with NIM in overseas banking which is below 4 percent, in Indonesia there are conventional bank and syariah bank and BPRS with various characteristics different, but between banks there is a strong competition to win in the market. The amount of NIM is influenced by several variables: Operating Cost, Risk Aversion, Size, Implicit interest payment, Specialization.Samples were taken from all companies listed at Otorias Jasa Keuangan (OJK) in 2005-2016, as many as 106 Conventional Banks and 11 Syariah Banks and 169 Sharia Rural Banks were processed using software stata. From the result of the research indicate that for the NIM variable between BUS, BU and BPRS the smallest is at BPRSS equal to -0,4919037 and biggest at BUS equal to 15, from the data indicate that at BPRS better and duck on BUS, while Competition between the three shows the smallest is at the BPRS of 0.0101014 and the largest in the SRB of 1, from the data shows that the BPRS competition is the worst, also the best, from the variable Operating Cost between the three smallest in the BU of 0.0016908 and the largest in the BPRS of 1.837655, from the data shows that best on and BU badest in BPRS.From the output view of the Stata model summary the magnitude of adjusted R square is 0.2580, this means that 25% of NIM variation can be explained by the variation of the five independent variables while the remainder (100-25 = 75) is explained by causes other than the model and value R square is 0.2580, this means 25% NIM is influenced by independent variables simultaneously, and NIM is induced by partially independent variables because the significance value of the five variables below 0.05 consists of SIZE, Specialization, Risk Aversion, Implist Interest Pyment and Operating cost, output stata also shows the value of F arithmetic is 171 and F table is 0.22 the results explain the influence of independent variables to the dependent variable.Based on the three main variables, namely NIM, competition and operating cost indicate that the most vulnerable to lose in market mechanism is BPRS followed by BUS and most strong BU, because NIM in overseas banking tends to be small, but in BUS and BPRS has the advantage of being able to get NIM which is very low but can also be the highest because their profits can be large and small match the benefits obtained by customers / parties who are invited to cooperation, if the profit of customers high then the NIM will be high and vice versa.Limitations in this study is the normality test shows research data that has a lot of data variations that can affect the conclusion and the latter with a small value adjusted R square shows there are other variables that are not examined affect the NIM and Competitio.
Analisis Perbedaan Abnormal Return Sebelum dan Sesudah Pengumuman Jakarta Islamic Index Setiyawan, Edi; Prasetyoningrum, Ari Kristin; Farida, Dessy Noor
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 17 No.1, Maret 2019
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.403 KB) | DOI: 10.30595/kompartemen.v17i1.3980

Abstract

Tujuan penelitian ini adalah untuk menganalisis perbedaan rata-rata abnormal return pada saham JII sebelum dan sesudah peristiwa masuk JII, dan sebelum dan sesudah peristiwa keluar JII  pada periode 2012 sampai dengan 2017. Penelitian ini menggunakan event study dengan melakukan pengamatan terhadap rata-rata abnormal return saham selama 7 hari sebelum (pre event), hari peristiwa event date, dan 7 hari setelah (post event) peristiwa pengumuman perubahan komposisi JII periode 2012 sampai 2017. Penelitian ini menggunakan data sekunder. Data yang digunakan dalam penelitian ini meliputi harga penutupan saham harian dan nilai penutupan JII. Expected return menggunakan model market-adjtusted-model. Sedangkan sampel yang digunakan adalah saham-saham yang termasuk dalam daftar JII pada Bursa Efek Indonesia. Hasil penelitian menunjukkan uji statistik terhadap abnormal return selama periode peristiwa tidak ditemukannya rata-rata abnormal return yang signifikan pada peristiwa masuk dan keluarnya  saham-saham pada  JII . Hal ini mengindikasikan bahwa kondisi pasar sudah efisien bentuk setengah kuat, investor tidak bisa mendapatkan abnormal return dengan memanfaatkan informasi baru yang ada, dimana sudah tidak terjadi asimetris informasi, terlihat dari reaksi investor pada t0 dan t+1 baik itu pada saham yang masuk dan saham yang keluar JII walaupun terdapat kebocoran informasi pada t-1 sudah ada reaksi investor.
PENGARUH KEEFEKTIFAN DEWAN KOMISARIS INDEPENDEN TERHADAP MANAJEMEN LABA Farida, Dessy Noor
PRESTASI Vol 11, No 1 A (2013): PRESTASI
Publisher : PRESTASI

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Abstract

Abstract Earnings information is information that is frequently used by the users of the financial statements to make decisions in accordance with their respective interests . Therefore , it takes good governance in order to ensure that the financial statements are free from elements of engineering . The purpose of this study was to prove the effectiveness effect commissioners and managerial ownership to earnings management . Manufacturing firms listed in Indonesian Stock Exchange 2008-20010 is the object of this study. Based on purposive sampling technique, it gets 48 firms. Multiple regression analysis using SPSS program. The result of the hypothesis test indicates that independent board of commissioners have significantly positive effect on discretionary accruals. This study also found size board and managerial ownership have not significantly on discretionary accruals. This reserachh have adjusted R square only 15,2 %  Keywords: Discretionary Accruals, independent board of commisioners, size board,managerial ownership
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN PENGETAHUAN MANAJEMEN BIAYA DAN BUDAYA ORGANISASI SEBAGAI VARIABEL PEMODERASI Nevita, Ade Octa Nevita Octa; Farida, Dessy Noor; Imaningati, Sri
PRESTASI Vol 13, No 1 (2014)
Publisher : PRESTASI

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Abstract

ABSTRACT This study aimed to examine the effect of budgetary participation and managerial performance. Contingency approach used in this study because there are espects of each situation in the implementation of relationship budgetary participation on managerial performance. Know ledge management and organizational culture cost is a factor that is used to moderate the relationship. This research was carried out to managers in Jepara furniture company by distribusting questionaires distributed directly as a method of data collection. Based on data Analysis, proving that positive effect of budget participation on manajerial performance. Result of the interaction of knowledge management can strengthen the relationship participation fee budget and managerial performance. Entirely shown by the results of the significance value is less than 0.05. Results interactions weaken the organiztional culture of participation and managerial performance relationship. Significant results are indicated by values greater than 0.05.  Keywords : Budget Participation, Managerial Performance, Cost Management Knowledge, Organizational Culture. 
PENGARUH DEWAN KOMISARIS INDEPENDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP KUALITAS LABA Farida, Dessy Noor; Kusumumaningtyas, Metta
JURNAL STIE SEMARANG Vol 9 No 1 (2017): VOLUME 9 NOMOR 1 EDISI FEBRUARI 2017
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.51 KB)

Abstract

Abstrak The Quality of earning is element that is often used by investors to take investment decisions. But the financial scandals that occurred, causing investors have crisis confidence in capital markets. Therefore, the necessary existence of a good corporate governance is very importance to create a financial statement that reflects the real condition of the company. The purpose of this study is to analyze the influence of independence board of commisioners on earnings quality which are moderated by the concentration of family ownership.                This study aims to analyze the role of independent board and managerial ownership on the quality of earnings is moderated by concentrated ownership. Earnings quality is proxied by discretionary accrual and concentrated ownership is calculated with F-PEC Score. Meanwhile, to measure independent commissioners use the proportion of commissioners who have no relationship with the company and for the managerial ownership is measured by the number of ownership shares held by the management of the total number of outstanding shares. Manufacturing firms listed in Indonesian Stock Exchange is the object of this study. Based on purposive sampling technique, it gets 96 firms. Multiple regression analysis using SPSS program. The result of the hypothesis test indicates that manajerial ownership and corporate size have significantly effect on discretionary accruals. This study also found a concentration of family ownership has insignificantly moderates the effect on an independent board to discretionary accruals.   Keywords: Earning management, good corporate governance, family ownership
THE INFLUENCE OF AUDIT COMMITTEE AND OWNERSHIP STRUCTURE ON EARNINGS MANAGEMENT Kusumaningtyas, Metta; Farida, Dessy Noor
Jurnal Dinamika Akuntansi Vol 8, No 1 (2016): March 2016
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i1.9114

Abstract

The objective of this study is to analyze the influence of audit committee characteristics and ownership structure on earnings management. The characteristics which are used to measure the effectiveness of the audit committee are audit committee independence, audit committee competency, audit committee activity and audit committee size. Ownership structures are characteristics of public ownership, institutional ownership, and managerial ownership. Earnings management in this study were measured by using the value of discretionary accrual. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2007-2012. Based on purposive sampling method, the number of samples in this study was 66 samples. Testing the hypothesis used multiple regression analysis. The results indicate that audit committee independent, audit committee size and institutional ownership had a significant negative effect on earnings management. Instead the others variables such as audit committee competency, audit committee activity, public ownership and managerial ownership did not influenced on earnings management.
Analisis Rasio-Rasio Dan Ukuran Keuangan, Prediksi Financial Distress, Dan Reaksi Investor Vestari, Mekani; Farida, Dessy Noor
AKRUAL: JURNAL AKUNTANSI Vol 5, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2013)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v5n1.p26-44

Abstract

AbstractThe purpose of this paper is to investigate financial ratios and financial measurements that can predict financial distress. This study also examined investor reaction. To proved the effect for the long period this study not only examined the effect of independent variables per year to the prediction of financial distress, but also examined the average for five years.Using logistic regression the results showed that there are four financial ratios that can predict financial distress. Business risk and firm size is not proven to predict financial distress. Using Kruskall-Wallis test this study also proved that investors can predict financial distress.
ETIKA PERTANGGUNGJAWABAN LINGKUNGAN DALAM BINGKAI AL-QUR’AN Saadah, Naili; Farida, Dessy Noor
EQUILIBRIUM Vol 7, No 2 (2019): EQULIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v7i2.4548

Abstract

Environmental responsibility (ER) is a topic that is often discussed lately. This is because the ecological crisis is increasingly alarming. massive natural exploration by the company as if not paying attention to the damage caused. land clearing, mining of natural energy sources and pollution are examples of activities that contribute to the destruction of nature. The problem of environmental damage today is no longer a problem that is separate from religion because, in reality, the destruction of nature is a result of the spiritual crisis of modern humans which causes greed. Departing from these conditions, this study questions how the ethics of environmental responsibility in the rules of Qur'an. Using a sample of companies registered with the Jakarta Islamic Index, this study seeks to explore facts based on the annual reports reported by the company. This research found an alarming fact, where there are still many companies registered in the Jakarta Islamic Index that have not fulfilled the ethics of environmental accountability as regulated in the Qur'an.
Praktik Akuntabilitas Masjid: Studi Kasus pada Masjid Al-Akbar Surabaya Muddatstsir, Uun Dwi Al; Farida, Dessy Noor; Kismawadi, Early Ridho
Economica: Jurnal Ekonomi Islam Vol 9, No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2018.9.2.2350

Abstract

This study aims to determine the practice of accountability carried out by the management of Al-Akbar Mosque in Surabaya. Accountability is needed as a form of organizational management responsibility to worshipers. The method used in this study is qualitative with a case study approach. The results of the study indicate that the manager has prioritized the interests and prosperity of the mosque compared to individual interests. Research also shows that accountability practices are carried out using honesty and legal accountability, process accountability, program accountability and financial policy accountability.Penelitian ini bertujuan untuk mengetahui praktik akuntabilitas yang dilakukan oleh pengurus Masjid Al-Akbar Surabaya. Akuntabilitas sangatlah dibutuhkan sebagai bentuk tanggung jawab pengelola organisasi kepada jamaah. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan pengelola sudah mementingkan kepentingan dan kemakmuran masjid dibandingkan kepentingan individu. Penelitian juga menunjukkan praktik akuntabilitas yang dijalankan menggunakan akuntabilitas kejujuran dan hukum, akuntabilitas proses, akuntabilitas program dan akuntabilitas kebijakan keuangan.