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All Journal Jurnal Akuntansi Multiparadigma BAKI (Berkala Akuntansi dan Keuangan Indonesia) BISMA (Bisnis dan Manajemen) Jurnal Penelitian Pendidikan Indonesia
Andry Irwanto
Universitas Airlangga
Humanities Economics, Econometrics & Finance Education Social Sciences Other

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KUALITAS INFORMASI AKUNTANSI PADA TAHAP KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARD I Putu Fery Karyada; Andry Irwanto
Jurnal Akuntansi Multiparadigma Vol 8, No 2 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (455.102 KB) | DOI: 10.18202/jamal.2017.08.7056

Abstract

Abstrak: Kualitas Informasi Akuntansi pada Tahap Konvergensi International Financial Reporting Standard. Penelitian ini berusaha untuk menelaah perbedaan kualitas informasi akuntansi pada periode konvergensi International Financial Reporting Standard (IFRS). Metode yang digunakan dalam penelitian ini adalah analisis regresi berganda pada perusahaan non perbankan dan keuangan tahun 2012-2014. Penelitian ini menemukan bahwa secara keseluruhan penerapan IFRS cenderung mengurangi kualitas informasi akuntansi. Hal ini disebabkan oleh perbedaan IFRS dengan standar yang ada, lemahnya penegakan hukum, dan kurangnya insentif manajer. Temuan ini dapat menjadi masukan bagi berbagai pihak dalam melakukan pengambilan kebijakan. Abstract: Accounting Information Quality in Convergence International Financial Reporting Standard (IFRS). This study aims to examine the differences of accounting information quality in the IFRS convergence. The method used in this research is multiple regression analysis in non banking and finance companies in 2012-2014. The research shows that overall application of IFRS tended to reduce the quality of accounting information. This research finds that overall application of IFRS tends to reduce the quality of accounting information. This occurs because the differences of IFRS with existing standards, weak law enforcement, and a lack of manager incentives. This result can be an input for various parties in making policy.
IMPLEMENTASI TANGGUNG JAWAB SOSIAL PT PETROKIMIA GRESIK PADA MASYARAKAT LOKAL: APA KATA MEREKA? I Made Narsa; Andry Irwanto
Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (452.096 KB) | DOI: 10.18202/jamal.2014.12.5034

Abstract

Abstrak: Implementasi Tanggung Jawab sosial PT Petrokimia Gresik pada Masyarakat Lokal: Apa Kata Mereka?. Penelitian ini mengeksplorasi dan menganalisis secara mendalam dampak pelaksanaan program CSR PT Petrokimia Gresik terhadap kondisi sosial, ekonomi, dan lingkungan masyarakat lokal, khususnya di Kelurahan Karangturi, Gresik. Dengan mewawancarai informan dan  didukung data demografi desa, penelitian ini menemukan bahwa pelaksanaan CSR telah membawa dampak positif dan nyata bagi masyarakat Kelurahan Karangturi berupa membaiknya kondisi sosial masyarakat, baik pada bidang kesehatan, pendidikan, ketenagakerjaan, dan penguatan kelembagaan melalui penanganan balita gizi buruk, pemberian beasiswa, maupun kondisi lingkungan berupa ketersediaan air bersih dan keadaan udara. Abstract: Inplementasion of PT Petrokimia Gresik Social Responsibility on Local Society: What did They Say?. This study explores and analyzes in depth the impact of CRS program of PT PG  on social, economic, and environment conditions of the surrounding society especially in Kelurahan Karangturi, Gresik. We interviewed informant and were supported by monographic data of the county. We found that the implementation of CSR brings positive and real impact to the social conditions of the society as it improves many aspects of the society that includes health, educations, employment, and institutional strengthening through management of bad nutrient infants, scholarships, and improvement in clean water availability and air condition.
CAPITAL MARKET ACCURACY IN PREDICTING ECONOMIC CONDITIONS (STUDY ON THE INDONESIA STOCK EXCHANGE) Andry Irwanto; I Made Narsa
Berkala Akuntansi dan Keuangan Indonesia Vol. 1 No. 2 (2016): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.757 KB) | DOI: 10.20473/baki.v1i2.2697

Abstract

This study examines the accuracy of the Indonesian stock market in predicting Indonesia's economic conditions in the future. Economic conditions are represented by changes in the level of Gross Domestic Product and the rate of inflation for a period of 3 months, 6 months and 12 months. Changes in the world economy are represented by changes in the United States stock index, the S&P 500, and the Japanese stock index, the Nikkei 225. The time of the study covers the years 2005 to 2013. Before further processing, a stationary test was carried out for each variable and it was found that all stationary variables . The results show that the Indonesian stock market cannot be used to predict future Indonesian economic conditions (up to 12 months) but is more influenced by world economic conditions as reflected by changes in the United States stock market. Subsequent research can be directed to find out the causes of the inability of the Indonesian stock market to reflect the future economic situation.
The effect of money attitude, subjective norm, perceived behavioural control, and perceived risk on millennial’s saving intention Nadia Asandimitra; I Made Narsa; Andry Irwanto; Helmi Ishartanto
BISMA (Bisnis dan Manajemen) Vol. 14 No. 1 (2021)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (489.646 KB) | DOI: 10.26740/bisma.v14n1.p1-14

Abstract

The Theory of Planned Behaviour (TPB) has been widely applied in the financial sector. However, no research has investigated the moderating role of financial literacy in saving intention. This study investigates the moderating role of financial literacy in the partial influence of money attitude, subjective norms, perceived behavioural control, and perceived risk on saving intention. According to the Moderated Regression Analysis (MRA) findings, financial literacy moderated the effect of money attitude, subjective norms, and perceived behavioural control on saving intention. On the other hand, financial literacy has not mitigated the effect of perceived risk on saving intention. These findings validate TPB's application in the financial sector by incorporating moderating role of financial literacy. It is also discovered that the millennial generations who participate in this study have good financial literacy.
Ekspropriasi multiple largeshareholders dan nilai perusahaan: pengujian mediasi kebijakan dividen Yovita Vivianty Indriadewi Atmadjaja; I Made Narsa; Andry Irwanto
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 2 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020231899

Abstract

Peningkatan nilai perusahaan sebagai tujuan perusahaan merupakan gambaran dari peningkatan kesejahteraan untuk shareholders melalui dividen yang dibayarkan. Dalam proses pendelegasian wewenang ini, sering dijumpai beberapa persoalan yang berhubungan dengan konflik diantara pemegang saham dan para pelaksana. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh ekspropriasi dan multiple large shareholders terhadap nilai perusahaan yang dimediasi kebijakan dividen. Jenis penelitian yang digunakan adalah kuantitatif eksplanatif dengan mengguanakan data sekunder yaitu annual report tahun 2015 sampai tahun 2020 yang diambil dari website resmi Bursa Efek Indonesia (BEI), Indonesian Capital Market Exchange (ICMD) dan website www.investing.com. Metode pengambilan sampel pada penelitian ini adalah purposive sampling sehingga didapatkansampel sebanyak 3.351 data amatan. Metode analisis data yang digunakan dalam penelitian ini menggunakan metode analisis jalur unbalanced data paneldengan program software Eviews. Hasil penelitian membuktikan bahwa ekspropriasi tidak berpengaruh terhadap nilai perusahaan. Hal ini berarti related party transactionssebagai proksi yang dipakai tidak bisa dijadikan patokan dalam menilai sebuah perusahaan.
Co-Authors Helmi Ishartanto I Made Narsa I Putu Fery Karyada Nadia Asandimitra Yovita Vivianty Indriadewi Atmadjaja