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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis PARETO : Jurnal Ekonomi dan Kebijakan Publik
Pedi Riswandi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Social Sciences Other

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PENGARUH KEPEMILIKAN MANAJERIAL, PROPORSI KOMISARIS INDEPENDEN TERHADAP KUALITAS LABA Pedi Riswandi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 2 No 2 (2014)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1091.483 KB) | DOI: 10.37676/ekombis.v2i2.16

Abstract

Pedi Riswandi; Ownership structure is very important because it is closely related to the operational control of the company . From the point of view of the theory of accounting , earnings management is determined by the motivation of the company manager . Different motivations will result in a different amount of earnings management , such as the manager who also shareholders of the company with a manager who is not a shareholder and board composition also plays an important role in control of what is done by the executive This study aimed to determine the effect of managerial ownership on earnings quality and the proportion of independent directors on the quality of earnings. The research sample using companies listed in Indonesia Stock Exchange in 2009-2011. "The technique of purposive sampling method. " These results indicate that managerial ownership has a negative effect on the quality of earnings , proportion of independent directors has a positive effect on the quality of earnings. Key words:Managerial ownership, Proportion Independent Commissioner , Earnings Quality
PENGARUH PENGENDALIAN DIRI DAN PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN PENGANTAR AKUNTANSI (Studi Empiris Pada Mahasiswa Program Studi Akuntansi Fakultas Ekonomi Universitas Prof. Hazairin SH Kota Bengkulu) Pedi Riswandi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 3 No 1 (2015)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (794.41 KB) | DOI: 10.37676/ekombis.v3i1.95

Abstract

Pedi Riswandi; The purpose of this study was to determine the effect of self-control and behavioral study of the level of understanding of the accounting introductory accounting students of the University Prof. Hazarin city of Bengkulu. This type of research used in this research is quantitative descriptive research that seeks to said solving the existing problems based on the data and presents the data, analyze and interpret. The object of this research is accounting S1 student class of 2011 and 2012. The results of self control and significant influence on the level of understanding of accounting, as shown by the coefficient of 0.136 at a significant level of 0.007. Learning behavior and no significant effect on the level of understanding of accounting, as shown by the coefficient of 0.058 at a significant level of 0.420, the rejection of this hypothesis means learning behavior variables can not be used as benchmarks in the level of understanding of accounting. Restraint and Behavior Learning and were significant influence on the level of understanding of accounting that values Nagelkerke pseudo R-square of 0.968 This means that the variable self-control and learning behavior can be explained in this study amounted to 96.8% while the remaining 3.2% is explained by Other variables that were not included in this study.Key words: self-control, learning behavior
Pengaruh Pendapatan Asli Daerah dan Sisa Lebih Perhitungan Anggaran Terhadap Perilaku Oportunistik Penyusunan Anggaran di Provinsi Bengkulu Tahun 2013-2017 Nina Yulianasari; Pedi Riswandi
PARETO : Jurnal Ekonomi dan Kebijakan Publik Vol 3 No 2 (2020): PARETO
Publisher : Fakultas Ekonomi Universitas Prof. Dr. Hazairin, SH. Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/pareto.v3i2.1464

Abstract

In this study, we have studied the influence of the regional budget component (Regional Income and Excess Budget Calculation) on opportunistic behavior in Bengkulu Province. The important problem with this research is the fact that the level of corruption in Bengkulu Province is relatively high. For 3 consecutive periods the governor of Bengkulu province was entangled in corruption cases, while on the other hand the poverty rate in Bengkulu province was among the highest in Sumatera. The data used was secondary data and primary data. The population and samples in this study were regional revenue and expenditure budget (APBD) throughout the District and City of Bengkulu Province during the research period of 2013-2017 and 22 respondents from the legislature and executive as the budgeting party. The methods used were qualitative and quantitative. The results of the t-test showed that the regional income (PAD) variable has a probability value of 0.0000. If seen from the significance of 0.0000 < 0.05, then Hypothesis 1 is accepted which means the regional income has an influence on the opportunistic behavior of budgeting in Bengkulu Province. The excess budget (SiLPA) obtains a probability of 0.0602 or greater than alpha 0.05, but smaller than alpha 0.10 at 90% confidence level. Thus, Hypothesis 2 is accepted which means that the excess budget (SiLPA) has an influence on the opportunistic behavior of budgeting in Bengkulu Province.
Co-Authors Nina Yulianasari