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All Journal Jurnal Ilmiah Mahasiswa FEB Jurnal Akuntansi Multiparadigma Journal of Economic, Bussines and Accounting (COSTING) Reviu Akuntansi, Keuangan, dan Sistem Informasi
Didied Poernawan Affandy
Universitas Brawijaya
Economics, Econometrics & Finance Education

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ANALYSIS OF FACTORS AFFECTING THE STOCK SPLIT Case Study On Listed Companies In Indonesia Stock Exchange 2006-2010 Praditya, Dimas; Affandy, Didied Poernawan
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 1: Semester Ganjil 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research is to know about anything that affects the stock split on companies listed on the Stock Exchange. Each company was founded with the hope that the company can sustain its business, growing rapidly and can exist for long periods. Supporting operations require one financing for companies that have gone public by issuing shares to increase liquidity and trading perform stock splits, stock split is to break a piece of stock into n shares, price per new share after the stock split is 1 / n of the previous price. Basically there are two types of stock splits do, which is share split up (split up) and dropped the stock split (split down). Solving stock up or split up is the decline in the nominal value per share, which resulted in increasing the number of shares outstanding. Stock split or split down fall is the increase in the nominal value per share, and reduce the number of shares outstanding. There are several theories that explain the stock split and its relation to the stock price and liquidity. Among them there are two well-known theories as literature, the signaling theory and optimal trading range theory. Signaling theory or also known as information asymmetry states that a stock split provides an informative signal to investors about the prospects for improvement in the future returns which substantially while trading range theory states that the stock split will increase the liquidity of stock trading Keyword:Stock Split, Split Up, Split Down Singnaling Theory, Trading Range Theory
Dimensi yang Mempengaruhi Kepuasan Pengguna E-Learning pada Perguruan Tinggi di Jawa Timur Harris, Lutfi; Affandy, Didied Poernawan
Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstrak: Dimensi yang Mempengaruhi Kepuasan Pengguna E-Learning pada Perguruan Tinggi di Jawa Timur. Penelitian ini dilakukan bertujuan untuk menguji faktor-faktor yang dapat mempengaruhi kepuasan pengguna e-learning Perguruan Tinggi di Jawa Timur.Sample dari PTN/PTS diambil 90 orang sebagai responden penelitian. Penelitian ini menggunakan model regresi linier berganda.Hasil analisis regresi menunjukkan variabel fl eksibilitas pembelajaran dan persepsi pengguna atas manfaat e-learning berpengaruh signifikan terhadap kepuasan pengguna e-learning.Sedangkan variabel tingkat kecemasan mahasiswa, kecepatan respon dan sikap instruktur, kualitas perkuliahan, kualitas teknologi, kualitas jaringan internet, kemudahan penggunaan system e-learning, penilaian, interaksi pengguna dengan pengguna e-learning lainnya tidak berpengaruh signifi kan terhadap kepuasan pengguna e-learning. Hal ini mengindikasikan bahwa pemanfaatan e-learning dalam pembelajaran masih belum ideal karena faktor infrastruktur penunjang yang belum dikembangkan secara maksimal.Abstract: Dimensions that affect the satisfaction of E-Learning Users in Higher Education Institutions in East Java. This research aims to test factors that may affect satisfaction of E-Learning users in higher education institutions in East Java. Samples are taken from public and private higher education institutions, as many as 90 users. Multiple regression analysis is carried out. The result shows that flexibility of learning as well as perception of users for the benefit of e-learning affects signifi cantly on the satisfaction of e-learning users. Meanwhile, students’ anxiety level, response time and infrastructure attitude, lecture quality, technology quality, internet web quality, ease of e-learning use, evaluation, e-learning users’ interaction do not sigifi cantly affect e-learning users’ satisfaction. This indicates that e-learning use inlearning process is not yet ideal because of infrastructure support that has not yet developed maximally.
DIMENSI YANG MEMPENGARUHI KEPUASAN PENGGUNA E-LEARNING PADA PERGURUAN TINGGI DI JAWA TIMUR Lutfi Harris; Didied Poernawan Affandy
Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.561 KB) | DOI: 10.18202/jamal.2011.12.7135

Abstract

Abstrak: Dimensi yang Mempengaruhi Kepuasan Pengguna E-Learning pada Perguruan Tinggi di Jawa Timur. Penelitian ini dilakukan bertujuan untuk menguji faktor-faktor yang dapat mempengaruhi kepuasan pengguna e-learning Perguruan Tinggi di Jawa Timur.Sample dari PTN/PTS diambil 90 orang sebagai responden penelitian. Penelitian ini menggunakan model regresi linier berganda.Hasil analisis regresi menunjukkan variabel fl eksibilitas pembelajaran dan persepsi pengguna atas manfaat e-learning berpengaruh signifikan terhadap kepuasan pengguna e-learning.Sedangkan variabel tingkat kecemasan mahasiswa, kecepatan respon dan sikap instruktur, kualitas perkuliahan, kualitas teknologi, kualitas jaringan internet, kemudahan penggunaan system e-learning, penilaian, interaksi pengguna dengan pengguna e-learning lainnya tidak berpengaruh signifi kan terhadap kepuasan pengguna e-learning. Hal ini mengindikasikan bahwa pemanfaatan e-learning dalam pembelajaran masih belum ideal karena faktor infrastruktur penunjang yang belum dikembangkan secara maksimal.Abstract: Dimensions that affect the satisfaction of E-Learning Users in Higher Education Institutions in East Java. This research aims to test factors that may affect satisfaction of E-Learning users in higher education institutions in East Java. Samples are taken from public and private higher education institutions, as many as 90 users. Multiple regression analysis is carried out. The result shows that flexibility of learning as well as perception of users for the benefit of e-learning affects signifi cantly on the satisfaction of e-learning users. Meanwhile, students’ anxiety level, response time and infrastructure attitude, lecture quality, technology quality, internet web quality, ease of e-learning use, evaluation, e-learning users’ interaction do not sigifi cantly affect e-learning users’ satisfaction. This indicates that e-learning use inlearning process is not yet ideal because of infrastructure support that has not yet developed maximally.
Analisis Perbandingan Pengungkapan Laporan Keberlanjutan Industri Perbankan Bumn di Indonesia Sebelum Dan Selama Pandemi Covid-19 Berdasarkan Global Reporting Initiative Index Hariara Daniel Parlindungan; Didied Poernawan Affandy
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 2 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to compare the disclosures and Sustainability Reports of BNI, BRI, and BTN based on the 2016 GRI Standards, both general and specific disclosures, in 2019 and 2020. The data in this study were analyzed descriptively. The results exhibited that the total percentage of disclosure in the 2019 and 2020 Sustainability Reports for the three banks meagerly increased. In addition, the 2016 GRI index disclosed and reported in the 2020 Sustainability Report was higher than that in 2019 with relatively similar disclosed and reported specific topics. This study also proves that the results of previous studies by Rahayu (2019) and Sahla & Aliyah (2016) are confirmed. On the other hand, inaccuracies in the use of the GRI index were found in the Sustainability Report, both in 2019 and 2020.
Pengaruh Ethical Sensitivity dan Love of Money Terhadap Persepsi Mahasiswa Akuntansi Mengenai Perilaku Tidak Etis Akuntan : Analisis Multigrup Gender Verawati, Ona; Affandy, Didied Poernawan
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 1 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.1.111

Abstract

This study proposes to examine the effect of ethical sensitivity and love of money on accounting students’ perceptions of accountants’ unethical behaviour with gender as the moderating variable, involving the accounting department students of Universitas Brawijaya, Malang, class of 2018 and 2019, as the research object. This study employs the quantitative approach utilizing data collected from questionnaires and includes 100 respondents selected through non-probability sampling. The result of the data analysis utilizing Partial Least Square (PLS) using SmartPLS version 3.2.9 exhibited that ethical sensitivity had a positive effect on accounting students’ perceptions of accountants’ unethical behaviour, and love of money had a negative effect on accounting students’ perceptions of accountants’ unethical behaviour. In addition, gender did not moderate the relationship between ethical sensitivity and love of money on accounting students’ perceptions of accountants’ unethical behaviour. Abstrak Penelitian ini bertujuan untuk menguji pengaruh ethical sensitivity dan love of money terhadap persepsi mahasiswa akuntansi mengenai perilaku tidak etis akuntan dengan gender sebagai variabel moderasi. Objek penelitian ini adalah mahasiswa angkatan 2018 dan 2019 jurusan akuntansi Universitas Brawijaya Kota Malang. Penelitian ini menggunakan pendekatan kuantitatif dengan metode kuesioner dengan teknik sampel non-probability sampling dengan total 100 responden. Analisis dilakukan menggunakan Partial Least Square (PLS) dengan bantuan software SmartPLS versi 3.2.9.  Hasil penelitian ini menunjukkan bahwa ethical sensitivity berpengaruh positif terhadap persepsi mahasiswa akuntansi mengenai perilaku tidak etis akuntan dan love of money berpengaruh negatif terhadap persepsi mahasiswa akuntansi mengenai perilaku tidak etis akuntan. Selain itu, gender tidak dapat memoderasi pengaruh ethical sensitivity dan love of money terhadap persepsi mahasiswa akuntansi mengenai perilaku tidak etis akuntan.
Pengaruh Ukuran Perusahaan Dan Umur Perusahaan Terhadap Keterlambatan Publikasi Laporan Keuangan Auditan Sari, Nur Indah; Affandy, Didied Poernawan
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11808

Abstract

Keterlambatan publikasi laporan keuangan menjadi isu penting, puluhan perusahaan terlambat dalam publikasi laporan keuangan auditan setiap tahunnya. Sehingga, perlu dilakukan analisis faktor-faktor apa saja yang dapat memengaruhi keterlambatan publikasi tersebut. Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan dan umur perusahaan terhadap keterlambatan publikasi laporan keuangan auditan pada perusahaan-perusahaan subsektor perbankan periode 2019-2021. Sampel dalam penelitian ini menggunakan metode purposive sampling, sehingga didapatkan sampel sebanyak 40 perusahaan subsektor perbankan dengan jumlah keseluruhan sampel 3 tahun periode yaitu sebanyak 120 sampel perusahaan. Penelitian ini menggunakan metode analisis regresi data panel dengan bantuan software EViews 12. Penggunaan software EViews karena software ini dirancang khusus untuk analisis data panel yang didukung pengujian estimasi Fixed Effect Model dan Random Effect Model. Hasil pengujian hipotesis menunjukkan bahwa ukuran perusahaan berpengaruh terhadap keterlambatan publikasi laporan keuangan auditan, sedangkan umur perusahaan tidak berpengaruh terhadap keterlambatan publikasi laporan keuangan auditan. Hasil dari penelitian ini dapat membantu investor dan masyarakat dalam mengambil keputusan berkaitan dengan investasi.
Co-Authors Dimas Praditya Hariara Daniel Parlindungan Lutfi Harris Nur Indah Sari Verawati, Ona