Article Per Year (5 Year)
p-Index From 2019 - 2024
0.444
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi & Auditing Indonesia Journal of Contemporary Accounting
Noor Endah Cahyawati
Department Of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
Economics, Econometrics & Finance

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Autokorelasi Silang Return Saham Perusahaan Besar dan Perusahaan Kecil di Bursa Efek Jakarta Noor Endah Cahyawati
Jurnal Akuntansi dan Auditing Indonesia Vol. 7 No. 2 (2003)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this study is to examine to what extent lagged large firm return can pre¬dict current small firm returns. Samples include all Jakarta Stock Exchange’s companies that re¬lease their annual financial statements (net income) during January-July in 1998, 1999, 2000, 2001 and 2002.The results of this study: First, lagged large firm return granger cause to current small firm returns. Thus, lagged large firm returns contain predictive power over current small firm re¬turns. Second, size based portfolio return cross-autocorrelations is significantly different in up and down markets but there is no directional asymmetry. Third, cross-autocorrelations coefficient is significantly different when portfolio returns become more synchronous. Fourth small firm returns autocorrelations have no effect significantly to the returns cross-autocorrelations. Fifth, small firm respond common information much more slowly than large firm. This study also finds that small firm responds good news much more slowly than large firm but respond bad news without a delay.
Manipulasi aktivitas riil pada perusahaan manufaktur: studi empiris di Bursa Efek Indonesia Noor Endah Cahyawati; Nurtyas Mei Setiana
Jurnal Akuntansi dan Auditing Indonesia Vol 22, No 1 (2018)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol22.iss1.art6

Abstract

This study aims to empirically analyze the factors that influence management in manipulating real activities. The research design is a quantitative method using secondary data. The sample used in this study are 88 companies. Sample selection criteria used are manufacturing companies that have been included in the category of suspect companies during the period 2012-2016. The results of this study indicate that audit quality and managerial ownership have a significant positive effect on real activity manipulation, while the size of the audit committee, the proportion of independent commissioners, and institutional ownership have no influence on real activity manipulation. Limitations in this study is the use of real activity manipulation as the only dependent variable, so that further research can add other theoretical variables that can influence the practice of earnings management through manipulation of real activities, such as voluntary disclosures conducted by companies including CSR. The implication of this study, in running business operations does not focus primarily on current income or the achievement of profit targets to be achieved by manipulating real activities.
The influence of game-based learning on business literacy Isti Rahayu; Gilang Fakhri Listyawan; Primanita Setyono; Noor Endah Cahyawati
Journal of Contemporary Accounting Volume 4 Issue 3, 2022
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol4.iss3.art3

Abstract

Game-based learning used in various learning areas, including business learning. MonsoonSIM is a game simulator employed in a business learning process. This study study aims to investigate the influence of game-based learning using MonsoonSIM on business literacy and its effect on entrepreneurial intention. The population in this study are the students in the Special Region of Yogyakarta. Convenience sampling was used to select the research sample with the criteria of having experience of running MonsoonSIM. This study was conducted in 2022 based on a questionnaire to 121 students. In the analysis, Partial Least Square (PLS) was used with the results of game-based learning having a positive influence on business literacy, and entrepreneurial motivation having a positive influence on entrepreneurial intention. However, this study has not succeeded in proving the influence of environmental factors and business literacy on entrepreneurial intention. The study findings are expected to be a recommendation for higher education to apply game as a model alternative of business learning for a digital generation as it has been proven to promote business literacy.
The influence of financial technology & literacy on MSMEs sustainability with financial inclusion as a mediating variable Noor Endah Cahyawati; Kacahya Hanugrah Nantungga; Yunice Karina Tumewang
Journal of Contemporary Accounting Volume 5 Issue 2, 2023
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol5.iss2.art2

Abstract

Micro and Small Enterprises (MSMEs) contribute a major share to the regional economy. In recent times, business competitiveness grows precariously making sustainability a problem. This study aims to provide empirical evidence about the relationship between financial technology, literacy, inclusion, and MSMEs’ sustainability in Sleman. This study uses a quantitative approach with Partial Least Square (PLS). Data were collected from questionnaires of 100 MSMEs in Sleman with a convenience sampling technique. The results reveal that financial technology and literacy impose a positive effect on financial inclusion, while financial technology and literacy exert a positive effect on MSMEs’ sustainability. In addition to that, financial inclusion is also found to have a positive effect on mediating financial technology and literacy influence on MSMEs’ sustainability. This study provides input for MSMEs management to increase the use of financial technology to support MSMEs’ sustainability and for the local government to promote financial literacy for MSMEs and enhance financial inclusion which will ultimately advance MSMEs’ sustainability.
Co-Authors Gilang Fakhri Listyawan Isti Rahayu Kacahya Hanugrah Nantungga Nurtyas Mei Setiana Primanita Setyono Yunice Karina Tumewang