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Journal : PRESTASI

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

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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
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.