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All Journal EkoBis ( Ekonomi & Bisnis ) Matrik: Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan Diponegoro Journal of Accounting AKSES: Jurnal Ekonomi dan Bisnis Jurnal Akuntansi International Journal of Supply Chain Management
Warsito Kawedar
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Transportation

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CARBON EMISSION DISCLOSURE DAN REAKSI SAHAM Probosari, Desiana Catur; Kawedar, Warsito
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (259.205 KB)

Abstract

The purpose of this research is to investigate the effect of media exposure, industry types, company’s size, and environment performance on carbon emission disclosure and stock reaction. The sample is based on 33 manufacturing companies listed on The Indonesia Stock Exchange during period of 2013-2017. This reseach uses multiple regression analysis to test the research hypothesis. The result of this study show that industry types, company’s size, and evironment performance affect positive significantly on carbom emission disclosure. And industry types and carbon emission disclosure affect positive significantly on stock reaction.
ANALISIS KOMITMEN ORGANISASIONAL TERHADAP KEINGINAN BERPINDAH WARSITO KAWEDAR; IKA JUNIARTA LUBIS
Jurnal Ekonomi dan Bisnis 2009: EKOBIS (Vol.10 No.1 2009)
Publisher : Department of Management, Faculty of Economics, Universitas Islam Sutan Agung, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ekobis.10.1.272-283

Abstract

The research aims to test multiple dimensions from organizational commitment (affectiveand continuance commitment) in its relation to important organizational consequence, whichis job satisfaction and turnover intention. This research is consistent with Ketchand andStrawser (1998) and also Kadir (2003). These are difference in this research from formerresearch in term of sample used. Respondents are auditors at state auditor agency (BPKP)of Central Java and North Sulawesi. Hypothesis testing used Structural Equation Modeling(SEM). Analysis result of the affective commitment has positive effect on job satisfaction,continuance commitment has negative effect on job satisfaction, affective commitment hasnegative effect on turnover intentions, continuance commitment has negative effect on jobsatisfaction, and job satisfaction has negative influence to turnover intentions. This resultconsistent with research done by Ketchand and Strawser (1998) and Kadir (2003). Thisresearch gives contribution to research expanding depicting requirements to apply approachmultidimensional to research of commitment organizational. Multidimensional approach tocommitment organizational gives more accurate understanding about individual involvementin its organization.Keywords : Organizational Commitment, Job Satisfaction, And Turnover Intention
PENGARUH KARAKTERISTIK KOMITE AUDIT DAN AUDITOR EKSTERNAL TERHADAP KUALITAS LABA (STUDI BANK-BANK SHARIA DI ASIA TENGGARA) Warsito Kawedar; Fitrarena Widhi Rizkyana; Rr. Sri Handayani
Jurnal Akuntansi Vol 9 No 1 (2021): JURNAL AKUNTANSI VOL. 9 NO. 1 JUNI 2021
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v9i1.2387

Abstract

This study aimed to analyze the influence of audit committee characteristics (size, independence, expertise, the former audit partner, and gender diversity) on quality of earnings. External auditor roles as moderating variable. This research was conducted at Islamic banks in Southeast Asia in the period 2012-2017. There were 152 samples in this study obtained through purposive sampling technique. The analysis technique used to test hypotheses is the absolute difference value model. The results of this study found evidence that the size of the audit committee, the independence of the audit committee, and the former audit partner has a positive influence on earnings quality. The audit committee's expertise does not have an effect on earnings quality, and the audit committee's gender diversity has a negative influence on earnings quality. Meanwhile, the external auditor only moderates the relationship between gender diversity committee audit on the quality of earnings.
Good Governance, Sistem Pengendalian Internal, Dan Kinerja Keuangan Organisasi Sektor Publik Warsito Kawedar; Sodikin .; RR Sri Handayani; Agus Purwanto
Matrik : Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan Volume 13 Nomor 2 Tahun 2019
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (760.231 KB) | DOI: 10.24843/MATRIK:JMBK.2019.v13.i02.p09

Abstract

Kinerja keuangan organisasi pemerintah mempunyai peran penting dalam tata kehidupan bernegara karena kinerja keuangan yang menunjukkan kemakmuran masyarakat. Penelitian bertujuan menguji dan menganalisis pengaruh tata administrasi dan keefektifan sistem pengendalian intern (SPI) terhadap kinerja pelaksanaan anggaran belanja negara. Populasi penelitian adalah 169 satuan kerja pengelola keuangan yang menjadi mitra KPPN II. Kuesioner dikirim kepada 150 pengelola satuan kerja pengelola keuangan negara. Tingkat pengembalian kuesioner sebesar 46%. Pengujian hipotesis menggunakan perangkat lunak WarpPLS versi 4.0. Seluruh indikator penelitian bersifat reflektif dan telah memenuhi validitas konvergen, validitas diskriminan, dan reliabilitas. Hasil analisis menunjukkan lingkungan pengendalian, kegiatan pengendalian, informasi dan komunikasi, dan pemantauan pengendalian berpengaruh positif dan signifikan terhadap kinerja keuangan. Namun, administrative governance dan penilaian risiko tidak terbukti berpengaruh pada kinerja keuangan. Kata kunci: kinerja keuangan, tata kelola, dan SPI. ABSTRACT The financial performance of government organizations has an important role in the life of the state because this perfomance shows public welfare.. This study aims to analyze and examine the influence of administrative governance and the effectiveness of the internal control system on spending of state budget. The population of this research consist of 169 spending units which is working partners of KPPN Semarang II. Questionnaires were sent to 150 officers of the state finance management unit. Questionnaire response rate was 46%. Hypothesis testing used WarpPLS software version 4.0. All indicators of the research are reflective and have met the convergence and discriminant validity, and composite reliability. The results show the control environment, control activities, information and communication, and monitoring control have significantly positive effect on financial performance. However, administrative governance and risk assessment have not effect on financial performance. Keywords: financial performance, good governance, and internal control.
PENGARUH PENGUMUMAN BOND RATING VERSI PT PEFINDO TERHADAP ABNORMAL RETURN SAHAM PERUSAHAAN DI BURSA EFEK JAKARTA Warsito Kawedar; - Suwanti
AKSES: Jurnal Ekonomi dan Bisnis Vol 4, No 8 (2009)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.751 KB) | DOI: 10.31942/akses.v4i8.521

Abstract

Bond rating is one of information which needed by investors. This information shows capability bondholders in paying their liability and interest expense. This research will examine whether bond rating will effect abnormal return with windows event 5 days before and after published of bond rating. This research was conducted at Jakarta Stock Exchange (JSX) using 31 emitens as samples.  Data of bond rating use rating version PT Pefindo. Abnormal return was counted with market adjusted model. The hypothesis examined with T-Test. The result of hypothesis analysis shows significant. It shows that there is difference abnormal return before and after announcement of bond rating. Announcement of bond rating is god news. Keywords: abnormal return, bond rating, and market adjusted model.
Market Competition, Perceived Environmental Uncertainty, Supply Chain Management Systems, and Organizational Performance: Hotel Starred in Bali Province, Indonesia I Nyoman Sunarta; Abdul Rohman; Warsito Kawedar
International Journal of Supply Chain Management Vol 9, No 2 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (593.487 KB)

Abstract

Abstract-The purpose of this study is to examine the effect of market competition (MC) and perceived environmental uncertainty (PEU) on the use of supply chain management (SCM) information and the utilization of SCM information on organizational performance, based on contingency theory. Data were collected using a questionnaire sent directly to the main managers of three, four and five-star hotels in the Province of Bali, Indonesia. This study uses organizational level analysis units. The data obtained were 122 and analyzed using WarpPls 6.0. The results showed that MC and PEU had a positive and significant effect on the utilization of SCM information (broad scope, timeliness, aggregation, and integration). In addition, the use of SCM information, affects the performance of three, four and five-star hotels in Bali Province, Indonesia.
Co-Authors - Suwanti Agus Purwanto I Nyoman Sunarta IKA JUNIARTA LUBIS Probosari, Desiana Catur Rizkyana, Fitrarena Widhi RR Sri Handayani Rr. Sri Handayani SATRIYAS ILYAS Sodikin .