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All Journal AKUNTABILITAS Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JURNAL AKUNTANSI DAN AUDITING Graduasi: Jurnal Bisnis & Ekonomi Riset Akuntansi dan Keuangan Indonesia Jurnal Ekonomi & Keuangan Islam JOURNAL OF APPLIED ACCOUNTING AND TAXATION Management Studies and Entrepreneurship Journal (MSEJ) Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Prosiding University Research Colloquium Innovative: Journal Of Social Science Research
Lintang Kurniawati
Universitas Muhammadiyah Surakarta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Other

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Pengaruh TAnggung Jawab Sosial Perusahaan (Corporate Social Responsibility) Terhadap Profitabilitas dan Nilai Perusahaan Pada Perusahaan Manufaktur di Indonesia Kurniawati, Lintang; Kholis, Nur
Graduasi: Jurnal Bisnis & Ekonomi Vol 31 (2013): November
Publisher : STIE Surakarta

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Abstract

The purpose of this study is to obtain empirical evidence whether corporate social responsibility has influence on the profitability of the company by ROA and ROE , and it influence on the value of the company reflected by market value and is measured by TobinsQ.The population of this study is manufacturing companies listed in Indonesia Stock Exchange in the period 2008-2010. Samples were taken by using purposive sampling and obtained 108 company for three years (36x3) that match the criteria. Because the data is not normal at the beginning of the testing performed data reduction for data containing outliers (extreme data), so that samples can be processed into 71. Technique analysis using classical assumption test and linear regression analysis. To help analyze the data, the authors using SPSS 17 for windows.The results showed that social responsibility reveal any significant effect on profitability by ROA and ROE and influence also the value of the company is reflected in this study by TobinsQ.
PENGARUH ADOPSI IFRS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Kurniawati, Lintang; Rahmawati, Rahmawati
JURNAL AKUNTANSI DAN AUDITING Volume 11, Nomor 1, Tahun 2014
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.455 KB) | DOI: 10.14710/jaa.11.1.120-133

Abstract

The study aims to know the influence of IFRS adoption toward earnings management that isassessed by three measure of earnings smoothing. They are diversification of net income (ΔNI),center ratio of net income (ΔCF), and correlation between accrual and cash flows. This Studyalso uses the control variabel to get other different influences such as leverage, growth, andROE. The population in this study is manufactured-based company listed in the Indonesian StockExchangein periode of 2007 and 2013. Sample are obtained by purposive sampling and thereare 226 companies that fit the criteria. Because there are abnormal data in the early testing,researcher does the reduction of data that contains outliers, until get 190 sample that can beused. The analysis uses the classic assumption test, and liniear analysis regression. To analyze,researcher use the SPSS 21 for windows. The findings show that there is influence IFRSadoption toward earnings management. Furthermore, earning management is lower after IFRSadoption. Control variable size influence the behaviour of manager in earnings managementpractically. Variable leverage, growth, and ROE do not influence behaviour manager in earningmanagement practically.
Earnings and Cash Flow Information on Its Value Relevance by The Book Value Bawono, Andy Dwi Bayu; Ramadhanti, Mila; Kurniawati, Lintang
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.10679

Abstract

This study aims to examine the relationship of earnings and operating cash flow as an independent variable on the value relevance of accounting information proxied by stock returns by using book value as a moderating variable. The utilitation of stock returns as an independent variable is choosed as previous research on value relevance tends to use stock prices as an independent variable. The sample of this study is all population of companies listed on the Jakarta Islamic Index (JII) in the 2016-2018 period June-November (issued from June 1st) using saturation sampling. The data used in this study is compound from annual reports in the Indonesia Stock Exchange (IDX) and stock prices from Yahoo Finance. Further, data were tested using multiple linear regression analysis. The results showed that earnings and cash flow have an effect on value relevance proxied by stock returns. However, book value neither strengthens nor weakens earnings and cash flow towards stock returns as a moderating variable. Keywords : Earnings, Operation Cash Flow, Stock Return, Value Relevance, Jakarta Islamic Index
Analisis Kesempatan Investasi dan Kebijakan Hutang terhadap Kebijakan Deviden: Studi Perusahaan LQ45 Lintang Kurniawati; Rita Wijayanti; Nur Kholis
MAKSIMUM Vol 11, No 2 (2021): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.11.2.2021.96-109

Abstract

This study aims to determine the significance of the effect of investment opportunities, debt policy, free cash flow, profitability, and liquidity on dividend policy in LQ45 companies listed on the Indonesia Stock Exchange. The total population is 45 LQ45 companies for the period 2014 – 2018. The number of samples used is 12 companies, using purposive sampling method. There are two variables used, namely dependent and independent. The categories of independent variables are Investment Opportunities, Debt Policy, Free Cash Flow, Profitability, and Liquidity. While the dependent variable category is Dividend Policy. The analysis technique used in this research is multiple linear regression. The data is processed using SPSS 21. The results of the analysis show that the variables of Investment Opportunity, Free Cash Flow, Profitability and liquidity have an effect on Dividend Policy. Meanwhile, the Debt Policy has no effect on the Dividend Policy
The Effectiveness of Corporate Governance Components as a Control Mechanism in Detecting Tax Avoidance When the Company is Under Financial Pressure Indarti Diah Palupi; lintang kurniawati; kusuma wijayanto
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.17268

Abstract

This study investigates the effectiveness of corporate governance components in detecting corporate tax avoidance and how effectiveness is affected when firms are under financial pressure. This study uses three components of corporate governance: board of directors, board of commissioners, and audit committees while corporate tax avoidance is measured using effective tax rate (ETR).  This study employs data from manufacturing companies listed on the Indonesian Stock Exchange. Sample was selected using purposive sampling method. Data analysis was conducted on 163 panel data from 62 companies in 2016 - 2018 using moderated regression analysis. The results prove that proportion of independent directors and audit committees as predictors of ETR. Whereas proportion of independent commissioners and board of directors and board of commissioners meeting ratio have no effect on ETR. It also shows that financial pressure moderates the relationship between the proportion of independent directors and ETR. Financial pressure also moderates the relationship between the audit committee and ETR.  On the contrary, financial pressure does not moderate the association of independent commissioners and ETR. The results also show that external audit as a control variable related to ETR.  This study contributes to the literature on the importance of the effectiveness of corporate governance components in reducing tax avoidance and how financial pressure affects their effectiveness.  
Earnings and Cash Flow Information on Its Value Relevance by The Book Value Heppy Purbasari; Andy Dwi Bayu Bawono; Mila Ramadhanti; Lintang Kurniawati
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.10679

Abstract

This study aims to examine the relationship of earnings and operating cash flow as an independent variable on the value relevance of accounting information proxied by stock returns by using book value as a moderating variable. The utilitation of stock returns as an independent variable is choosed as previous research on value relevance tends to use stock prices as an independent variable. The sample of this study is all population of companies listed on the Jakarta Islamic Index (JII) in the 2016-2018 period June-November (issued from June 1st) using saturation sampling. The data used in this study is compound from annual reports in the Indonesia Stock Exchange (IDX) and stock prices from Yahoo Finance. Further, data were tested using multiple linear regression analysis. The results showed that earnings and cash flow have an effect on value relevance proxied by stock returns. However, book value neither strengthens nor weakens earnings and cash flow towards stock returns as a moderating variable. Keywords : Earnings, Operation Cash Flow, Stock Return, Value Relevance, Jakarta Islamic Index
Pengaruh Karakteristik Auditor terhadap Kualitas Audit Lintang Kurniawati; Nur Kholis; Hestin Mutmainah
Journal of Applied Accounting and Taxation Vol 4 No 1 (2019): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.454 KB) | DOI: 10.30871/jaat.v4i1.1190

Abstract

The purpose of this study is to examine the effect of auditor characteristics (competence, independence and accountability) on audit quality. Respondents from this study were auditors of the public accountant office in Surakarta consisting of 45 respondents, the research method used in this study was purposive sampling and tested using multiple linear regression. The results of this study indicate that competence and accountability influence audit quality, this shows that the more competent an auditor and auditor who has good accountability will affect the quality of the audited, while Independence does not affect audit quality.
Pengaruh pembiayaan bagi hasil, non Performing Financing (NPF) dan Biaya Operasional Pendapatan Operasional (BOPO) terhadap Return On Assets (ROA) pada bank umum syariah Nur Kholis; Lintang Kurniawati
Jurnal Ekonomi & Keuangan Islam Volume 4 No. 2, Juli 2018
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jeki.vol4.iss2.art3

Abstract

This study aims to analyse the effect of profit-sharing financing, Non-Performing Financing (NPF) and Operating Expense Ratio (OER) both simultaneously and partially on ROA (Return On Assets) of Islamic banks in Indonesia. Sampling technique used in this study is random sampling. Data analysis used in this study is multiple linear regression with SPSS 21 for Windows. The result shows that partially profit-sharing financing and OER have no effect toward ROA of Islamic banks, but NPF has an effect.
Pengaruh Fundamental Perusahaan Manufaktur Sektor Industri Barang Konsumsi Terhadap Return Saham Gilang Herlambang; Lintang Kurniawati
SNHRP Vol. 4 (2022): Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Ke 4 Tahun 2022
Publisher : LPPM Universitas PGRI Adi Buana

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh fundamental terhadap Return Saham dengan pendekatan analisis fundamental yang diukur dengan variabel rasio keuangan yang digunakan yaitu Current Ratio, Debt to Equity Ratio dan Return On Assets. Populasi penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Teknik pengambilan sampel menggunakan metode purposive sampling dan diperoleh sampel sebanyak 38 perusahaan. Metode analisis data menggunakan analisis regresi linier berganda dengan SPSS versi 21. Hasil penelitian secara parsial menunjukan variabel Return On Assets berpengaruh terhadap Return Saham, sedangkan variabel Current Ratio dan Debt to Equity Ratio tidak berpengaruh terhadap Return Saham. Secara simultan variabel Current Ratio, Debt to Equity Ratio dan Return On Assets secara bersama-sama berpengaruh terhadap Return Saham.
Analisis DeterminanAudit Delay Pada Laporan Keuangan (Studi Empiris Perusahaan Perbankan Yang Terdaftar di BEI) Lintang Kurniawati Kurniawati
Prosiding University Research Colloquium Proceeding of The 7th University Research Colloquium 2018: Bidang Sosial Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Tujuan dari penelitian ini adalah untuk menganalisis faktor-faktoryang mempengaruhi (determinan) audit delay pada laporan keuanganperusahaan Perbankan yang terdaftar di Bursa Efek Indonesia.Faktor-faktor yang diuji dalam penelitian ini adalah ukuranperusahaan, opini auditor, dan profitabilitas, sebagai variabelindependen sedangkan audit delay sebagai variabel dependen. Sampelpenelitian ini terdiri dari 28 perusahaan Perbankan yang terdaftar diBursa Efek Indonesia (BEI) tahun 2011-2015. Data yang digunakandalam penelitian ini adalah menggunakan data sekunder danpemilihan sampel menggunakan metode purposive sampling. Teknikanalisis data yang digunakan adalah statistik deskriptif, uji asumsiklasik dan analisis regresi linier berganda.Hasil pengujian secaraparsial membuktikan bahwa ukuran perusahaan, opini auditor, danprofitabilitas berpengaruh signifikan terhadap audit delay Danvariabel independen yang dominan paling berpengaruh terhadap auditdelay adalah opini auditor.
Co-Authors Andy Dwi Bayu Bawono Arifah Fauziah Islami Gilang Herlambang Heppy Purbasari Hestin Mutmainah Ichdiat Wahyu Pratama Indarti Diah Palupi kusuma wijayanto Mila Ramadhanti Nashirotun Nisa Nurharjanti Nur Kholis Nur Kholis Nur Kholis Qoonita Afiifah Adzroo Rahmawati, Rahmawati Ramadhanti, Mila Rezya Ismaya Sumantri Rita Wijayanti Septia Rahayu Shinta Permata Sari