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All Journal KEUNIS EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Riset Akuntansi Kontemporer Intervensi Komunitas: Jurnal Pengabdian Masyarakat Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran EkoPreneur Jurnal Ilmiah Ekonomi dan Manajemen
Listiya Ike Purnomo
Universitas Pamulang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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THE EFFECT OF AUDIT OPINION, KAP SIZE & FINANCIAL DISTRESS ON AUDITOR SWITCHING Desi Natalia; Listiya Ike Purnomo
EAJ (Economic and Accounting Journal) Vol 3, No 1 (2020): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i1.y2020.p53-62

Abstract

This research is examining factors that affect auditor switching. Those factors are audit opinion, KAP size and financial distress. Population of this research are maufacturing companies which are listed in Indonesian Stock Exchange in the years 2013-2017. Total sample in this research are 55 companies using purposive sampling method. The data used is secondary data obtained from the company's financial statements and independent auditor’s report published in the website www.idx.co.id. Data analys by using logistic regression analysis method. Result of this research is Audit Opinion and CPA firm size have significant effect with auditor switching. Meanwhile, financial distress does not have signifiicant effect with auditor switching.
PENGARUH INTELEKTUAL CAPITAL TERHADAP PROFITABILITAS PADA PERUSAHAAN INDUSTRI JASA SEKTOR PROPERTI DAN REAL ESTATE DI BURSA EFEK INDONESIA TAHUN 2011 –2015 Listiya Ike Purnomo
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 1, No 1 (2018): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1184.567 KB) | DOI: 10.32493/JABI.v1i1.y2018.p83-107

Abstract

Penelitian ini bertujuan untuk mengetahui apakah Intellectual Capital diproksikan dengan Value Added Intellectual Coeffisien berpengaruh signifikan terhadap profitabilitas yang diukur dengan ROA menggunakan metode analisis Data Panel yang diolah dengan program Eviews 7.0. Value Added Capital Employed (VACA) menunjukkan t-statistik> t-tabel 0,610972 <1,97253, dan nilai probabilitasnya 0,5420> 0,05 membuktikan tidak ada pengaruh signifikan dari Value Added Capital Employed (VACA) pada Return On Assets (ROA). Nilai Tambah Modal Manusia (VAHU) menunjukkan t-statistik> t-tabel yaitu 5,324171> 1,97253, dan nilai probabilitas 0,0000 <0,05 membuktikan terdapat pengaruh signifikan Value Added Human Capital (VAHU) terhadap Return On Assets (ROA). Structural Capital Value Added (STVA) menunjukkan t-statistik> t-tabel adalah 2,559279> 1,97253, dan nilai probabilitas 0,0113 <0,05membuktikan bahwa ada pengaruh signifikan dari Structural Capital Value Added (STVA) terhadap Return On Assets (ROA) . Nilai Tambah Intelektual Koefisien (VAIC) menunjukkan t-statistik> t-tabel yaitu 20,21010> 1,97253, dan nilai probabilitas 0,0000 <0,05 membuktikan ada pengaruh signifikan Value Added Intellectual Coefficient (VAIC) terhadap Return On Assets (ROA) . Hasil uji simultan menunjukkan F-statistic> F-tabel adalah 59,13104> 2,42 dan nilai probabilitas 0,000000 <0,05 membuktikkan bersama-sama elemen Intellectual Capital memiliki pengaruh yang signifikan terhadap Return On Assets (ROA). Adjusted R-Squared (R2) sebesar 0,558249 menunjukkan bahwa persentase kontribusi variabel independen terhadap variabel dependen adalah 55,8%. Berdasarkan hasil pengujian dan pembahasan, dapat disimpulkan bahwa Intellectual Capital (IC) yang diukur dengan Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA) dan Value Added Intellectual Capital (VAIC) Memiliki pengaruh yang signifikan terhadap profitabilitas yang diukur dengan Return On Assets (ROA).
PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT Listiya Ike Purnomo; Jihan Aulia
EkoPreneur Vol 1, No 1 (2019): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v1i1.3668

Abstract

This study aims to empirically examine the effect of audit fees on audit quality, the effect of audit tenure on audit quality, the effect of audit rotation on audit quality, and the effect of auditor reputation on audit quality. The population of this study is property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. The research sampling technique used purposive sampling. The research samples obtained were as many as 25 property and real estate companies in 2013-2017. The analytical method used is logistic regression analysis. The results based on partial hypothesis testing indicate that audit fees affect audit quality and audit tenure affect audit quality. While audit rotation does not affect audit quality and auditor reputation does not affect audit quality. Keywords: Audit Quality, Audit Fee, Audit Tenure, Audit Rotation and Auditor Reputation
Membudayakan Disiplin Akuntansi Keuangan Berbasis SAK-EMKM Melalui Aplikasi SI-APIK Pada UMKM Heiko Food Tangerang Selatan Ratih Qadarti Anjilni; Effriyanti Effriyanti; Listiya Ike Purnomo; Harry Barli
Intervensi Komunitas Vol 3 No 2 (2022)
Publisher : ITB Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/ik.v3i2.1547

Abstract

Kegiatan PKM ini membahas mengenai permasalahan, solusi dan dampak terhadap situasi yang dirasakan UMKM program Scaleup binaan Rumah Pemberdayaan Masyarakat (RPM) Tangerang Selatan yaitu Rumah produksi cokelat Heichoco ibu Hesti Widyo Asih. Sulitnya memahami laporan keuangan yang berdasarkan pada pedoman atau standar yang berlaku, menjadikan pelaku UMKM Heichoco, melakukan pencatatan hanya sebatas pada data keungan tidak sampai kepda laporan keuangan, sementara aporan keuangan yang sesuai SAK-EMKM harus dimiliki guna pengambilan keputusan pada bisnisnya. Tujuan dari kegiatan PKM ini adalah untuk mensosialisasikan SAK-EMKM dan mengaplikasikan standar tersebut pada laporan keuangan pelaku UKM dengan cara yang mudah dipahami, yaitu menggunakan aplikasi SI APIK rakitan Bank Indonesia. UKM ScaleUp yang mengikuti ini sejumlah 1 peserta dengan waktu pengajaran selama 3 bulan. Metode yang digunakan dalam kegiatan ini adalah Penyuluhan, Bimbingan secara bertahap, Diskusi, Pendampingan. Hasil dari kegiatan ini Heiko Food memiliki laporna keuangan yang sesuai SAK-EMKM dan terampil dalam menerapkan pencatatan keuangan yang berdasarkan SAK-EMKM.
THE EFFECT OF FUNDAMENTAL FACTORS, EARNING PER SHARE AND EXCHANGE RATE ON STOCK RETURNS WITH DIVIDEND POLICY AS INTERVENING VARIABELS Sri Agustina; Listiya Ike Purnomo
KEUNIS Vol 10, No 2 (2022): JULY 2022
Publisher : FInance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1170.015 KB) | DOI: 10.32497/keunis.v10i2.3463

Abstract

The purpose of this study was to determine the effect of fundamental factors on earnings per share, exchange rate and dividend policy as intervening variables on stock returns. In this study, fundamental factors are measured using financial ratio. The higher the stock return, the higher the welfare of the shareholders. Increased stock returns will affect potential investors to invest in the company. This study uses a sample of banking companies indexed by infobank15 which are listed on the Indonesia Stock Exchange during the 2016-2020 period. The sampling technique used in this research is the purposive side method, the sample obtained is 9 banking companies indexed by infobank15, using the Eviews.12 analysis method. Based on the results of the study, it shows that the fundamental factors which are proxied by the debt to equity ratio (DER), the exchange rate have an effect on stock returns. While the fundamental factors that are proxied by return on assets, earnings per share and dividend policy have no effect on stock returns. The dividend policy variable is able to mediate the relationship between the fundamental factor variables which are proxied by return on assets and the exchange rate to stock returns. Meanwhile, the dividend policy variable is not able to mediate the relationship between the fundamental factor variables which are proxied by the DER and earnings per share to stock returns.
YIELD TO MATURITY BOND: INTEREST RATE, INFLATION AND BOND RATING – EMPIRICAL RESEARCH ON BANKING SECTOR Listiya Ike Purnomo; Mila Wijaya; Elfan Pratama
JRAK Vol 14 No 2 (2022): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i2.5624

Abstract

This research aims at determining the impact of interest rates, inflation and bond rating on bond yields to maturity. This type of exploration using quantitative exploration with an associative approach. purposive sampling was used for the selection of research samples. The population of this research is banking companies listed on the Indonesia Stock Exchange in 2016-2020. This disquisition used panel data regression analysis system. From the model test, a random effect model was attained as a model estimator. The result of this research is that interest rates, inflation, and bond rating together affect bond yields to maturity. Interest rate and inflation variables did not affect a bond's yield to maturity. The bond standing variable harms the bond's yield to maturity.
Pengaruh Asimetri Informasi, Manajemen Laba, dan Pengungkapan Modal Intelektual Terhadap Biaya Ekuitas Studi Empiris Pada Perusahaan Sub Sektor Farmasi Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2017 – 2021 Elita Nuraini; Listiya Ike Purnomo
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 1 (2024): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i1.665

Abstract

This research aims to obtain empirical evidence regarding the influence of information asymmetry, earnings management, and intellectual capital disclosure on the cost of equity. This type of research is quantitative research. The population in this study are pharmaceutical sector companies listed on the Indonesia Stock Exchange in the 2017-2021 period. The sampling technique used in this research was obtained using the purposive sampling method. The population in this study was 12 companies and 9 companies met the sample criteria. The analytical method used in this research is panel data regression analysis assisted by the Eviews 12 application. The results of this research show that information asymmetry, earnings management and intellectual capital disclosure simultaneously influence the cost of equity. Information asymmetry and earnings management have no effect on the cost of equity, while the value of intellectual capital disclosure has an effect on the cost of equity. Keywords: cost of equity; information asymmetry; profit management; disclosure of intellectual capital
The Development of The English Language Learning Videos Through Role Playing Based on Personalization Through A Data Driven Approach for Deaf Students Listiya Ike Purnomo; Fitriyah Fitriyah; Yuliana Friska; Nisak Ruwah Ibnatur Husnul
Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Vol 9, No 4 (2023): December
Publisher : Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jk.v9i4.9058

Abstract

This study aims to produce English language learning videos through role-playing based on personalization through a data-driven approach for deaf students. This research method used research and development with the ADDIE model, namely analysis, design, development, implementation, and evaluation. The subjects in this study were 2 material experts, 2 learning video media experts, 2 practitioners, and 20 student responses. The results showed that the English language learning video through role-playing based on personalization through a data-driven approach had been tested for validity and reliability, so it is feasible to use in the learning process. The implementation results of this innovation on 3 deaf students obtained scores above 80. This research implies that deaf students find it easier to understand English language material, especially prepositions, comparisons, and subject-verb agreement.
Co-Authors Desi Natalia Effriyanti Effriyanti Elfan Pratama Elita Nuraini Fitriyah Fitriyah Harry Barli Jihan Aulia Mila Wijaya Nisak Ruwah Ibnatur Husnul Ratih Qadarti Anjilni Sri Agustina Yuliana Friska