Metta Kusumaningtyas
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PENGARUH INDEPENDENSI KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA Kusumaningtyas, Metta
PRESTASI Vol 9, No 01 (2012): Juni PRESTASI
Publisher : PRESTASI

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Abstract

The objective of this study is to analyze the influence of audit committee independence and institutional ownership on earnings management. Institutional ownership is measured by the number of proportion of shares held by institutional shareholders divided by the number of shares issued. Earnings management in this study were measured by using the value of discretionary accrual. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2008-2009. Based on purposive sampling method, the number of samples in this study of 70 samples. Testing the hypothesis using multiple regression analysis. The results of hypothesis testing indicate that audit committee independence, had a significant negative effect on earnings management. Instead institutional ownership had not influence on earnings management.Keywords      :   earnings management, audit committee, insitutional ownership.
PENGARUH UKURAN KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA Kusumaningtyas, Metta
PRESTASI Vol 13, No 1 (2014)
Publisher : PRESTASI

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Abstract

ABSTRACT The objective of this study is to analyze the influence of audit committee size and institutional ownership on earnings management. Institutional ownership is measured by the number of proportion of shares held by institutional shareholders divided by the number of shares issued. Earnings management in this study were measured by using the value of discretionary accrual. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2008-2009. Based on purposive sampling method, the number of samples in this study of 65 samples. Testing the hypothesis using multiple regression analysis. The results of hypothesis testing indicate that audit committee size, had a significant negative effect on earnings management. Instead institutional ownership had not influence on earnings management.  Keywords : earnings management, audit committee, insitutional ownership.
POTENSI PENGEMBANGAN KELOMPOK USAHA BERSAMA LAA TAHZAN DAN KELOMPOK USAHA BERSAMA REJEKI DI DESA MUDAL, KECAMATAN TEMANGGUNG, KABUPATEN TEMANGGUNG Hamdani, Muliawan; Yusuf, Muhammad; Kusumaningtyas, Metta
PRESTASI Vol 12, No 2 (2013): PRESTASI
Publisher : PRESTASI

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Abstract

ABSTRACT  Mudal village is one of the villages that are within the scope of the District of Temanggung. Based on the last record, there are 54 small industries and 102 micro-scale industries (home industry). Some of the problems as described above are also faced by small industry players and households in the village Mudal, District Temanggung. The residents of this village who decided to pursue efforts to realize that such activity is a way to empower themselves and improve living standards. However, several challenges still must be faced that makes their efforts generally have not been able to realize a significant increase in the standard of living of the financial side. For this reason, various efforts that might be taken to overcome or at least minimize the impact of some of the constraints listed above should be performed. Given the fact that in general they have a weakness in terms of capital, labor, production and marketing capabilities, some villagers Mudal who runs the household scale business then decided to join in some business groups. Two business groups which are Laa Tahzan and Rejeki.  Keywords : small and medium scale enterprises, business networking, the potential for development
PENGARUH KOMPETENSI DAN AKTIVITAS KOMITE AUDIT TERHADAP MANAJEMEN LABA Kusumaningtyas, Metta
PRESTASI Vol 11, No 1 A (2013): PRESTASI
Publisher : PRESTASI

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Abstract

Abstract   The objective of this study is to analyze the influence of the competence and activities of the audit committee on earnings management. Earnings management in this study were measured by using the value of discretionary accrual. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2008-2009. Based on purposive sampling method, the number of samples in this study of 65 samples. Testing the hypothesis using multiple regression analysis. The results of hypothesis testing indicate that audit committee competence, and audit committee activity had a significant negative effect on earnings management.  Keywords : earnings management, audit committee, insitutional ownership.
THE INFLUENCE OF AUDIT COMMITTEE AND OWNERSHIP STRUCTURE ON EARNINGS MANAGEMENT Kusumaningtyas, Metta; Farida, Dessy Noor
Jurnal Dinamika Akuntansi Vol 8, No 1 (2016): March 2016
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i1.9114

Abstract

The objective of this study is to analyze the influence of audit committee characteristics and ownership structure on earnings management. The characteristics which are used to measure the effectiveness of the audit committee are audit committee independence, audit committee competency, audit committee activity and audit committee size. Ownership structures are characteristics of public ownership, institutional ownership, and managerial ownership. Earnings management in this study were measured by using the value of discretionary accrual. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2007-2012. Based on purposive sampling method, the number of samples in this study was 66 samples. Testing the hypothesis used multiple regression analysis. The results indicate that audit committee independent, audit committee size and institutional ownership had a significant negative effect on earnings management. Instead the others variables such as audit committee competency, audit committee activity, public ownership and managerial ownership did not influenced on earnings management.
Pengaruh Dewan Pengawas Syariah dan Intelectual Capital Terhadap Pengungkapan Corporate Social Responsibility dengan Kinerja Keuangan Sebagai Variabel Mediasi (Studi Empiris Perbankan Syariah di Indonesia) Nurhikmah, Febty; Winarsih, Winarsih; Kusumaningtyas, Metta
MALIA: Journal of Islamic Banking and Finance Vol 2, No 2 (2018)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v2i2.4785

Abstract

Corporate Social Responsibility Disclosure (CSR) is the information contained in the annual report that reveals information beyond the mandatory disclosure. Measurement of CSR disclosure in the Islamic perspective using ISR index (Islamic Social Reporting) which included the accounts of reporting CSR activities according to Islamic principles. This study aims to examine the relationship of the Sharia Supervisory Board and Intellectual Capital on Corporate Social Responsibility Disclosure with financial performance as a mediating variable. The study was conducted on annual report Islamic banking in Indonesia since the year 2010-2017. The study sample of 11 Islamic banks were selected through purposive sampling technique. Data analysis techniques used in this study is SEM-PLS using software smartpls 3.0. The result showed that Sharia Supervisory Board and Intellectual Capital have related negative and not significant to Corporate Social Responsibility Disclosure. However, based on the role of financial performance variables as variables mediating the relationship between Sharia Supervisory Board with Corporate Social Responsibility Disclosure show  negative and not significantly, while the relationship between Intellectual Capital with Corporate Social Responsibility Disclosure showed positive and significant.
Pengaruh Dewan Pengawas Syariah dan Intelectual Capital Terhadap Pengungkapan Corporate Social Responsibility dengan Kinerja Keuangan Sebagai Variabel Mediasi (Studi Empiris Perbankan Syariah di Indonesia) Nurhikmah, Febty; Winarsih, Winarsih; Kusumaningtyas, Metta
MALIA: Journal of Islamic Banking and Finance Vol 2, No 2 (2018)
Publisher : MALIA: Journal of Islamic Banking and Finance

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (725.36 KB) | DOI: 10.21043/malia.v2i2.4785

Abstract

Corporate Social Responsibility Disclosure (CSR) is the information contained in the annual report that reveals information beyond the mandatory disclosure. Measurement of CSR disclosure in the Islamic perspective using ISR index (Islamic Social Reporting) which included the accounts of reporting CSR activities according to Islamic principles. This study aims to examine the relationship of the Sharia Supervisory Board and Intellectual Capital on Corporate Social Responsibility Disclosure with financial performance as a mediating variable. The study was conducted on annual report Islamic banking in Indonesia since the year 2010-2017. The study sample of 11 Islamic banks were selected through purposive sampling technique. Data analysis techniques used in this study is SEM-PLS using software smartpls 3.0. The result showed that Sharia Supervisory Board and Intellectual Capital have related negative and not significant to Corporate Social Responsibility Disclosure. However, based on the role of financial performance variables as variables mediating the relationship between Sharia Supervisory Board with Corporate Social Responsibility Disclosure show  negative and not significantly, while the relationship between Intellectual Capital with Corporate Social Responsibility Disclosure showed positive and significant.
CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE DAN REAL ERNINGS MANAGEMENT Adi, Yohana Epifani Kartika; Kusumaningtyas, Metta
JURNAL AKUNTANSI DAN AUDITING Volume 17, Nomor 1, Tahun 2020
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.17.1.26-55

Abstract

Investors always use various information to get maximum profit in investing activities. This study aims to examine the effect of corporate governance, firm size and leverage on real earnings management. Corporate governance is proxied by institutional ownership, the proportion of the independent board of commissioners, and the number of audit committee meetings. The sample of this research is 90 consumer goods industry companies listed on the Indonesia Stock Exchange, which were selected using a purposive sampling method during the 2014-2018 research period. The analysis technique used is multiple linear regression. The results of the study conclude that institutional ownership, the proportion of the independent board of commissioners and the number of audit committee meetings have no effect on real earnings management. However, firm size and leverage have a positive effect on real earnings management.