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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Sain Peternakan Indonesia JURNAL EKONOMI DAN BISNIS AIRLANGGA EKUITAS (Jurnal Ekonomi dan Keuangan)
Ardianto Ardianto
Airlangga University
Economics, Econometrics & Finance Veterinary

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PENGARUH PENYISIHAN PENCADANGAN ASET, KUALITAS KREDIT, DEWAN KOMISARIS, KOMITE AUDIT, UKURAN DAN KUALITAS AUDITOR TERHADAP MANAJEMEN LABA FABIO DANIEL HUTAPEA; Ardianto Ardianto
Jurnal Ekonomi dan Bisnis Airlangga Vol. 30 No. 1 (2020): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V30I12020.14-28

Abstract

Introduction: This research is aimed to prove whether the banking management did the earnings manipulation by loan loss provision, determination of non performing loan and whether the characteristics of supervisory organs in Good Corporate Governance would influence the earnings management practice.Methods: The data analysis method used in this study is moderated regression analysis. This research was conducted in Indonesia's banking sector from 2011 to 2013.Results: This research proves that loan loss provision, non performing loan, size of commisioner board, audit commitee meeting frequency have no affect to the earnings management. While bank size affect the earnings management significantly. The quality of auditor has no affect to the relation between loan loss provision, non performing loan to the bank’s earnings management.Conclusion and suggestion: Disclosure policies with respect to the criteria for granting management bonuses and the nature of transactions, requirements and restrictions on creditors regarding loans received by banks will complement research based on positive accounting theory in banking.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS DENGAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN SEBAGAI VARIABEL MEDIATING PADA PERUSAHAAN MANUFAKTUR RIE RIENITA PAALLO; ARDIANTO ARDIANTO
Jurnal Ekonomi dan Bisnis Airlangga Vol. 30 No. 1 (2020): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V30I12020.49-64

Abstract

Introduction: This study examines the effect of good corporate governance on the profitability, either directly or through CSR as an mediating variable in manufacturing companies listed in Indonesia Stock Exchange in the period of 2008-2012.Methods: Sampling method used is purposive sampling by using a balanced panel of data to obtain a sample of 135 companies. Good corporate governance as independent variables were measured usingfour internal mechanism that institutional ownership, managerialownership, board of directors, and audit committees.he research hypotheses were tested using path analysis model.Results: This study found that only institutional ownership had direct and significant impact on profitability. CSR disclosure only proven to be an mediating variable in the relationship between managerial ownership on the profitability of the company. Conclusion and suggestion: Companies should pay attention in the form of social responsibility to the environment and society.
INTERDEPENDENCY GROUP MODERATION AND THE RELATIONSHIP BETWEEN PROCEDURAL FAIRNESS AND AUDIT PERFORMANCE Ardianto Ardianto
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 1 (2013): April 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i1.130

Abstract

This study is an experiment analyzing the subjects of the audit assignment group. This studyfocus on the dynamics in the aspects of behavior, especially the behavior which is related tothe relationship between the procedural fairness felt by the assignment group and the auditperformance. The method used is the basis of goal setting theory and valence instrumentalityexpectancy theory. Besides that, this study also tests the effect of the interdependence moderationon the relationship between group fairness and audit performance. By using defensetest with ANOVA, it provides result that interdependency moderation in the relationship betweenfairness and audit performance is high. This shows that procedural fairness felt by theteam influences the audit performance. The degree of the fairness effect on the audit performanceis also proved to be significantly influenced by the degree or level of interdependencyamong the groups.
Analisis Usaha Pemberian Bakteri Asam Laktat (BAL) pada Ayam Pedaging terhadap Persentase Berat Karkas R. F. Syam; K. Soepranianondo; W. P. Lokapirnasari; Soeharsono Soeharsono; S. Hidanah; Ardianto Ardianto
Jurnal Sain Peternakan Indonesia Vol 14, No 4 (2019)
Publisher : Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31186/jspi.id.14.4.338-344

Abstract

Peternakan merupakan subsektor pertanian yang memiliki peran penting dalam pemenuhan kebutuhan protein hewani yang semakin meningkat. Bakteri, virus, parasit, jamur, lingkungan dan kekurangan nutrisi merupakan penyebab rentannya peternakan ayam pedaging terserang penyakit. Penggunaan antibiotik merupakan salah satu cara pengobatan dan pencegahan penyakit, namun pemberian antibiotik yang tidak tepat dosis dapat menimbulkan residu antibiotik. Tujuan penelitian ini adalah untuk mengetahui analisis usaha ayam pedaging yang diberi bakteri asam laktat terhadap peningkatan persentase berat karkas. Terdiri dari 300 ekor DOC yang diacak kedalam tiga kelompok perlakuan, masing-masing terdiri dari 100 ekor. Perlakuan terdiri dari P0 (Pakan komersial dan air minum), P1 (Pakan komersial dan air minum + BAL 106 CFU/ml), dan P3 (pakan komersial dan air minum + BAL 108 CFU/ml). Hasil penelitian menunjukkan bahwa pemberian BAL pada air minum belum mampu meningkatkan persentase berat karkas dan menurunkan persentase lemak abdominal, namun layak untuk dilakukan karena masih memberikan keuntungan. 
INTEGRATED REPORTING DAN KEPUTUSAN INVESTASI: PRINSIP KONEKTIVITAS DAN TIME HORIZON INVESTASI Murdiyati Dewi; Dian Agustia; Ardianto Ardianto
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 3 No 2 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (772.556 KB) | DOI: 10.24034/j25485024.y2019.v3.i2.4157

Abstract

Pelaporan terintegrasi adalah laporan yang berisi informasi keuangan dan non-keuangan yang mengkomunikasikan proses penciptaan nilai oleh perusahaan. Salah satu prinsip utama pelaporan terintegrasi adalah prinsip konektivitas. Penelitian ini bertujuan menguji pengaruh konektivitas dan time horizon investasi terhadap keputusan jumlah investasi. Penelitian ini  menggunakan pendekatan eksperimen dengan desain faktorial 2 x 2 dengan responden 87 mahasiswa S1 akuntansi sebagai surrogate investor non profesional. Material kasus adalah bagian laporan terintegrasi salah satu perusahaan dalam database International Integrated Reporting Council, dengan modifkasi dalam bentuk diagram yang menggambarkan konektivitas informasi dan modal. Hipotesa diuji dengan ANOVA dan efek dari perlakuan dengan uji post hoc. Hasil menunjukkan bahwa investor non profesional dengan laporan terintegrasi berkonektivitas tinggi memiliki keputusan jumlah investasi lebih besar dari investor non profesional dengan laporan terintegrasi berkonektivitas rendah. Sebaliknya, investor non-profesional dengan laporan terintegrasi berkonektivitas tinggi dan investasi jangka panjang memutuskan jumlah investasi lebih besar dari investor non-profesional dengan laporan terintegrasi berkonektivitas rendah dan investasi jangka pendek, adalah tidak didukung. Hasil penelitian menunjukkan prinsip konektivitas dapat meningkatkan kemanfaatan keputusan dari laporan terintegrasi.  
Co-Authors Dewi, Murdiyati Dian Agustia FABIO DANIEL HUTAPEA K. Soepranianondo R. F. Syam RIE RIENITA PAALLO S. Hidanah Soeharsono Soeharsono W. P. Lokapirnasari