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All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER BAKI (Berkala Akuntansi dan Keuangan Indonesia) AKRUAL: Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan)
Wiwiek Dianawati
Fakultas Ekonomi Dan Bisnis Universitas Airlangga
Humanities Economics, Econometrics & Finance Education Social Sciences

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INTERNAL CONTROL AS A MODERATING VARIABLE ON THE EFFECT OF DECENTRALIZATION ON MANAGERIAL PERFORMANCE Nanik Hidayati; Wiwiek Dianawati
Berkala Akuntansi dan Keuangan Indonesia Vol. 2 No. 2 (2017): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (63.699 KB) | DOI: 10.20473/baki.v2i2.5344

Abstract

In the context of implementing the Anggaran Pendapatan dan Belanja Negara (APBN), the Minister of Finance Regulation (PMK) No. 190/PMK.05/2012 concerning payment procedures in the context of implementing the APBN, which gives real authority and flexibility and is responsible for each work unit to manage state finances. To improve performance, one of the efforts made is to strengthen the internal control system. This study aims to determine whether the level of decentralization affects the managerial performance of BPS in East Java and to determine whether internal control strengthens the effect of the level of decentralization on the managerial performance of BPS in East Java. The research was conducted on the level of decentralization, internal control and managerial performance of Commitment Making Officers at the Central Statistics Agency in East Java. The results of the study stated that decentralization had no effect on managerial performance even though the direction was in line with what was predicted. In addition, internal control also does not strengthen the influence of decentralization on managerial performance even though the direction is in line with what was predicted. 
PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL RESTATEMENT PADA PERUSAHAAN DI INDONESIA Desy Ismah Anggraini; Wiwiek Dianawati
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 15 No 2 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v15i2.7624

Abstract

This study examines the influence of the number of boards of directors, proportion of independent commissioners and the frequency of audit committee meetings on financial restatement. The study used samples of listed companies ion Indonesia Stock Exchange (IDX) in all industries with excluding the financial industry, and the study period in 2012 to 2016. Result show that the number of board of directors and proportion of independent commissioners in company has a negative relationship to the restatement, but is not significant. The frequency of audit committee meetings has a positive and significant relationship, but is not in accordance with the research hypothesis. Keywords : restatement, boards of directors, independent commissioners, audit committee meetings
Cost-Volume-Profit Analysis Untuk Kondisi Uncertainty Wiwiek Dianawati
AKRUAL: JURNAL AKUNTANSI Vol 2 No 1: AKRUAL: Jurnal Akuntansi (Oktober 2010)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n1.p43-54

Abstract

AbstrackHotels tend to have a high level of fixed cost owing to the levels of investment required. This should result in above normal profits in good times, as variable costs remaining will form a smaller proportion of additional revenue. However, while high profits can be achieved above the break-even point, high losses will result if revenue is significantly reduced. Thus much attention is given to the traditional CVP model (which ignores uncertainty), as failure to cover fixed costs in the long term can result bankruptcy for organization. This article examines the basic CVP model and describes how to include uncertainty during the decision making process.Key words: CVP model, Break-Even Point, uncertainty
PENGARUH KARAKTERISTIK PERUSAHAAN DAN SERTIFIKASI LINGKUNGAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) Wiwiek Dianawati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 20 No 2 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2016.v20.i2.78

Abstract

Keterlibatan perusahaan dalam CSR bisa dikarenakan dua motivasi yang berbeda. Beberapa perusahaan percaya dengan melakukan CSR maka perusahaan akan memeroleh keunggulan kompe- titif yang membedakan dengan pesaingnya sehingga memungkinkan perusahaan mencapai hasil ekonomi yang lebih baik (Resource Based Theory). Perusahaan lain terlibat dalam CSR untuk memenuhi harapan stakeholders sehingga CSR dan pelaporannya merupakan alat legitimasi untuk menunjukkan kepatuhannya terhadap harapan tersebut (Legitimacy Theory). Penelitian ini bertujuan untuk mencari bukti empiris mengenai pengaruh pengalaman internasional, kedekatan konsumen dan perolehan sertifikasi lingkungan terhadap luas tidaknya pengungkapan CSR dengan menggunakan pendekatan teori Legitimacy. Dengan menggunakan target populasi perusahaan manufaktur terbuka di BEI yang membuat laporan CSR pada tahun 2011 dan 2012, diperoleh sampel sebanyak 168 firm years. Dengan menggunakan uji analisis regresi berganda diperoleh hasil tidak ada pengaruh signifikan antara variabel pengalaman internasional, kedekatan konsumen dan sertifikasi lingkungan terhadap pengungkapan CSR. Hasil penelitian ini memberikan masukan kepada pemerintah untuk mewajib- kan perusahaan melakukan pengungkapan CSR dengan menyediakan pokok-pokok yang harus diungkapkan. Global Reporting Initiative (GRI) bisa digunakan sebagai panduan pengungkapan CSR karena sudah diakui secara universal.
Co-Authors Budy Wiryawan Desy Ismah Anggraini