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DETERMINAN MINAT KEPERILAKUAN DAN PERILAKU MENGGUNAKAN SISTEM ENTERPRISE RESOURCE PLANNING
Hardanti, Kurniasari Novi;
Subekti, Imam;
Mardiati, Endang
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya
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Abstrak: Determinan Minat Keperilakuan dan Perilaku Menggunakan Sistem Enterprise Resource Planning. Studi ini bertujuan untuk menguji determinan minat keperilakuan untuk menggunakan sistem Enterprise Resource Planning (ERP) pada manajer dan karyawan PT PLN Distribusi Jawa Timur dengan menggunakan metode survei. Studi ini merupakan pengembangan model Theory of Planned Behaviour (TPB). Hasil studi menunjukkan bahwa kontrol perilaku persepsian, kegunaan persepsian, dan kompatibilitas memengaruhi minat dalam menggunakan sistem ERP. Selain itu, minat keperilakuan dan pengalaman menggunakan komputer berpengaruh terhadap perilaku untuk menggunakan sistem ERP. Analis sistem dan manajer seharusnya memastikan bahwa sistem yang diperkenalkan pada pengguna merupakan hal yang berguna.Abstract: Determinant of Behaviour Intention and Behaviour on Using Enterprise Resource Planning System. The purpose of this study was to examine effect of determinant of behaviour intention and behaviour on using Enterprise Resource Planning (ERP), by employing survey method. These determinants are developed from the Theory of Planned Behaviour (TPB) model. This research revealed that perceived behaviour control, perceived usefulness, and compatibility affected behavioural intention in using ERP system. Further, the behavioural intention and the experience of using computer affect behaviour in using ERP system. Systems analyst and manager should ensure that the ERP system introduced to the user is useful.
FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN TATA KELOLA PERUSAHAAN DAN DAMPAKNYA TERHADAP KINERJA PERUSAHAAN
Salman, Putriana;
Nurkholis, Nurkholis;
Mardiati, Endang
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 1: Januari 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang
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DOI: 10.18860/em.v5i1.2830
Title: [Factors that Affect the Disclosure of Corporate Governance and its Impact on Corporate Performance]This study aims to analyze factors that affect the disclosure of corporate governance and its impact on firm performance. The factors investigated include firm size, listing age, board size, proportion of independent directors and audit committee size. This study used 161 companies listed in Indonesia Stock Exchange by using purposive sampling. The results show that company size, board size, proportion of independent directors, and audit committee size significant affect corporate governance disclosure. Furthermore, this study show that disclosure of corporate governance has significantly positive impact on firm performance as measured by Tobin’s Q. The firm performance as measured by ROA is not affected by the disclosure of corporate governance.
Understanding Factors Affecting Local Administration Reform on Accrual-Based Financial Statements
Sukamdaru, Haryono;
subroto, Bambang;
Mardiati, Endang
Journal of Accounting and Business Education 2017: JABE: VOL. 2, ISSUE 1, SEPTEMBER 2017
Publisher : Universitas Negeri Malang
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DOI: 10.26675/jabe.v1i1.9750
This study is set out to analyze the understanding of local government officials on the accrual-based financial statements. The analyses are performed on the effects of training, education, working experience, and the quality of information technology to comprehending accrual-based financial statements. Furthermore, the data are collected using questionnaires, and distributed to all officials responsible for financial statements and financial administration officials in all working units (SKPD) in Probolinggo Municipality, and the used samples are 57 respondents. Data analysis method is double regression. The result of this study indicates that the training and working experience positively influences on the comprehension of accrual-based financial statements. The quality of education and information technology do not bring a pass to the understanding of accrual-based financial statements. Keywords   : Accrual-based financial statements understanding, education, information technology quality, training, work experience
The Influences of Competence and Motivation on Performance by Way of Reward as Moderating Variable (A Case Study in Regional Financial Management of Bulungan Regency Administration)
Hamzah, Mochamad;
Rosidi, Rosidi;
Mardiati, Endang
Journal of Accounting and Business Education 2017: JABE: VOL. 2, ISSUE 1, SEPTEMBER 2017
Publisher : Universitas Negeri Malang
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DOI: 10.26675/jabe.v1i1.9752
This study aimed at analyzing and examining the influences of competence and motivation on the regional finance management performance using regional performance incentive/reward as moderating variable. The employed analysis mode is PLS (Partial Least Square). The study was carried out at the regional work units in Bulungan. The sampling technique was purposive sampling. The results of this study indicates that competence and motivation variable positively influence the performance of regional financial managers. Performance financial incentive has yet to be proven to strengthen competence effect on the performance of regional financial managers, but it has proven to strengthen the influence of motivation on the performance of the regional financial managers. Thus, it can be concluded that the higher the competence and motivation of regional financial managers, the performance will increase. The employeesâ motivation are increasing when policymakers reward them the incentive as an appreciation to achieve better performance. Keywords   : competence, motivation, performance, regional performance incentive
Jenis Industri dan Ukuran Kap Sebagai Pemoderasi Hubungan Auditor Internal dan Audit Delay
Putra, Rediyanto;
Sutrisno, T;
Mardiati, Endang
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 2, No 3 (2017)
Publisher : Jurusan Akuntansi Politeknik Negeri Malang
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DOI: 10.18382/jraam.v2i3.205
AbstractThis paper will conduct research related to the phenomenon of audit delay on public companies listed on the Indonesia Stock Exchange. This study wanted to prove the negative effect of internal auditors on audit delay. This study also wanted to prove the moderate effect of the industry type of industry and the size of KAP on the influence of internal auditors on audit delay. The research period is for three years from 2013 to 2015. This research will be conducted on public companies listed in Indonesia Stock Exchange 2013 to 2015. The process of determining the research sample is done by using purposive sampling method. This research uses variance-based structural equation model (SEM-PLS). The process of hypothesis testing is done by using two methods that are direct impact test and multigrup analysis. The result of the research shows that audit delay time owned by public company in Indonesia Stock Exchange 2013 to 2015 is 6 days to 194 days. The result of direct impact test proves the negative effect of internal auditor on time range of audit delay. The result of multigrup analysis test proves moderation effect of industry type and KAP size on influence of internal auditor to audit delay.AbstrakRiset ini memiliki tujuan untuk membuktikan efek negatif auditor internal pada audit delay. Riset ini juga menganalisis efek moderasi dari jenis industri industri dan ukuran Kantor Akuntan Publik (KAP) pada pengaruh auditor internal pada audit delay. Populasi penelitian adalah perusahaan publik yang terdaftar di Bursa Efek Indonesia periode 2013 hingga 2015. Proses penentuan sampel penelitian dilakukan dengan metode purposive sampling. Penelitian ini menggunakan model persamaan struktural berbasis varians (SEM- PLS). Proses pengujian hipotesis dilakukan dengan menggunakan dua metode yaitu uji direct impact dan analisis multigrup. Hasil penelitian menunjukkan bahwa waktu tunda audit yang dimiliki oleh perusahaan publik di Bursa Efek Indonesia tahun 2013 hingga 2015 adalah 6 hari hingga 194 hari. Hasil pengujian pengaruh langsung membuktikan adanya efek negatif dari auditor internal terhadap rentang waktu terjadinya audit delay. Hasil pengujian analisis multigrup membuktikan adanya efek moderasi dari jenis industri dan ukuran KAP pada pengaruh auditor internal terhadap audit delay.
PENGARUH PENGIMPLEMENTASIAN CORPORATE GOVERNANCE TERHADAP PERINGKAT SURAT UTANG PERUSAHAAN JASA GO PUBLIC DI INDONESIA (Studi kasus pada pada perusahaan jasa go public di indonesia tahun 2014)
Maurit, Paul;
Mardiati, Endang
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya
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The aim of this research is to give empirical evidence of the effect of corporate governance on firm’s bond rating in Indonesia. This research refers to the former research conducted by Bennedick (2008). The sample of this research is 30 firms which came from the firms that issued bond and listed per December 31st 2014 on PT. Bursa Efek Indonesia. The hypothesis testing is using logistic regression with α=5% because dependent variable is a nominal (category). The dependent variable is the bond rating that issued by PT. Pefindo Credit Rating Indonesia which could be accessed from www.pefindo.com, www.idx.co.id and Indonesian Capital Market Directory. The analysis of this research is using SPSS 15 for Windows computer program. The result of this research found that the firm’s bond rating is positively related with ownership structure (institutional ownership). Using the Audit Committee proxy, this research  found  that  firm’s  bond  rating  positively  related  with  the  financial transparency and disclosure. And the test of board structure using the percentage of board independent could found a significant effect on firm’s bond rating.  Keyword: corporate governance, bond rating, logistic regression, ownership structure, financial transparency and disclosure, board structure
The Influence of Excessive Workload and Work Stress towards the Auditor’s Turnover Intention with Job Satisfaction as Mediation Variable
Wulansari, Christyandita;
Subroto, Bambang;
Mardiati, Endang
Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/jia.v6i2.37510
The present study is a statistical hypothesis test aimed at investigating the influence of the independent variables such as excessive workload and work stress toward the dependent variables such as job satisfaction and the auditor's intention of a junior auditor who worked at Public Accountant Firm with a “Big Four†status. The research population was the auditors of the Public Accountant Firm in the category of†Big Fourâ€Â whereas, in Indonesia means in 6 months to 2 years of service. The method used was a survey method with primer data through a questionnaire which was processed using SmartPLS 3.0. The result of this research proofed that excessive workload influences turnover intention. Meanwhile, work stress influences both job satisfaction and turnover intention. The research also showed excessive workload does not influence job satisfaction, and job satisfaction does not influence turnover intention.
Determinants of capital structures based on the Pecking Order Theory and Trade-off Theory
Hotman Jefferson Simatupang;
Lilik Purwanti;
Endang Mardiati
Jurnal Keuangan dan Perbankan Vol 23, No 1 (2019): January 2019
Publisher : University of Merdeka Malang
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DOI: 10.26905/jkdp.v23i1.2579
Determining the decision of the company's capital structure is a very important thing because it influences the development of resources potency and the sustainability of a company. Related to deciding on the capital structure, there is still a different perception so far between pecking order theory and trade-off theory. This research aims to know the effect of profitability, sales growth, non-debt tax shield, the tangibility of assets, and funding surplus towards the capital structure of non-financial companies listed in Indonesia Stock Exchange (IDX) period 2014-2017. The research method used was Causal-Comparative Research with samples investigated were panel data of 154 non-financial companies experiencing funding surplus with total observation in the amount of 616. The result of this research shows that non-debt tax shield and growth sales do not affect the company's capital structure. Besides that, funding surplus has a positive effect on the capital structure, while profitability and tangibility assets have a negative effect on the capital structure.JEL Classification: C33, G02, G32DOI: https://doi.org/10.26905/jkdp.v23i1.2579
EFFECT OF INTELLECTUAL CAPITAL AND INTELLECTUAL CAPITAL DISCLOSURE ON FIRM VALUE
Ida Subaida;
Nurkholis Nurkholis;
Endang Mardiati
Jurnal Aplikasi Manajemen Vol 16, No 1 (2018)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya
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DOI: 10.21776/ub.jam.2018.016.01.15
This research aims to review, analyze, and provide empirical evidence about the influence of intellectual capital, intellectual capital disclosure, and financial performance on listed companies in Indonesia Stock Exchange. The population of this research is 525 companies listed in Indonesian Stock Exchange 2011-2015. 365 companies were taken as a sample of this research using purposive sampling method. The research method used was multiple linear regression analysis. Intellectual capital was measured using VAICTM; intellectual capital disclosure was measured using intellectual capital disclosure index; corporate financial performance was measured using Return of Assets (ROA), and firm value was measured using Tobin’s Q. This study found that intellectual capital has no effect on firm value, while intellectual capital disclosure and corporate financial performance have positive influence on firm value. Future research is suggested to use cross-country companies as the sample.
DETERMINAN MINAT KEPERILAKUAN DAN PERILAKU MENGGUNAKAN SISTEM ENTERPRISE RESOURCE PLANNING
Kurniasari Novi Hardanti;
Imam Subekti;
Endang Mardiati
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya
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DOI: 10.18202/jamal.2014.04.5003
Abstrak: Determinan Minat Keperilakuan dan Perilaku Menggunakan Sistem Enterprise Resource Planning. Studi ini bertujuan untuk menguji determinan minat keperilakuan untuk menggunakan sistem Enterprise Resource Planning (ERP) pada manajer dan karyawan PT PLN Distribusi Jawa Timur dengan menggunakan metode survei. Studi ini merupakan pengembangan model Theory of Planned Behaviour (TPB). Hasil studi menunjukkan bahwa kontrol perilaku persepsian, kegunaan persepsian, dan kompatibilitas memengaruhi minat dalam menggunakan sistem ERP. Selain itu, minat keperilakuan dan pengalaman menggunakan komputer berpengaruh terhadap perilaku untuk menggunakan sistem ERP. Analis sistem dan manajer seharusnya memastikan bahwa sistem yang diperkenalkan pada pengguna merupakan hal yang berguna.Abstract: Determinant of Behaviour Intention and Behaviour on Using Enterprise Resource Planning System. The purpose of this study was to examine effect of determinant of behaviour intention and behaviour on using Enterprise Resource Planning (ERP), by employing survey method. These determinants are developed from the Theory of Planned Behaviour (TPB) model. This research revealed that perceived behaviour control, perceived usefulness, and compatibility affected behavioural intention in using ERP system. Further, the behavioural intention and the experience of using computer affect behaviour in using ERP system. Systems analyst and manager should ensure that the ERP system introduced to the user is useful.