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All Journal Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Bulletin Research In Management and Accounting (RIMA)
Indra Kusumawardhani
UPN “Veteran” Yogyakarta
Economics, Econometrics & Finance Social Sciences Other

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ANALISIS PERBEDAAN PERSEPSI MAHASISWA AKUNTANSI YANG MEMPENGARUHI PILIHAN KARIR Pasaribu, Hiras; Kusumawardhani, Indra
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 1 (2013)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This study aims to determine the differences in perception between accountingstudents start the semester and final semester of the factors that influence careerchoices in terms of financial rewards, professional training, social values, the workenvironment, job security and the labor market and personality. The study wasconducted on 100 students in the first year of the study period and 100-yearstudents at the end of the study program at the Faculty of Economics of AccountingStudies UPN "Veteran" Yogyakarta. Of the 200 respondents to respond to thequestionnaire. Hypothesis testing is done with different test independent sample T-test if the data were normally distributed and using Mann-Whitney test when thedata are not normally distributed. The results showed that perceptions of accountingstudents regarding the factors that influence career choices, it can be concluded thatthere are differences in perceptions of accounting students start the semester andfinal semester as seen from accountants who desire a career in terms of salary orfinancial rewards, professional training, professional recognition, social values, workenvironment and personality. While considerations of labor market concluded thatthere is no difference in the views of accounting students start the semester andfinal semester.Keywords: perceptions and career choices
PENGARUH KONDISI KEUANGAN, FINANCIAL DISTRES, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN Kusumawardhani, Indra
Jurnal Bulletin Vol 16, No 1 (2018): April
Publisher : Buletin Ekonomi Manajemen, Ekonomi Pembangunan, Akuntansi

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Effect of Financial Conditions, Financial Distress, Profitability and Company Size on Going Concern Audit Opinions. The aim of this study is to examine whether Financial Condition, Firm Size, Profitability and Financial Distress affect Going Concern Audit Opinion on the mining companies listed in Indonesian Stock Exchange during 2011-2015. 30 samples were obtained with purposive sampling. Results show that Financial Condition, Financial Distress and Profitability affect Going Concern Audit Opinion, while only Firm Size did not affect Going Concern Audit Opinion.
THE INFLUENCE OF REAL PROFIT AND CORPORATE GOVERNANCE MANAGEMENT AGAINST CREDIT RATING IN INDONESIA Kusumawardhani, Indra; Windyastuti, Windyastuti; Susanto, Anindyo Aji
RIMA - Research In Management and Accounting Vol 2, No 1 (2019): June
Publisher : Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v2i1.2600

Abstract

This research investigated whether real earnings management and corporate governance affect the firm’s credit rating in Indonesia. Specifically, investigation on whether real earning management components, represented by AbnCFO, AbnDisExp and AbnPROD, together with corporate governance components, which are represented by board size, independent board and audit committee affect the firm’s credit rating. This research used several corporate governance mechanisms developed by Bursa Efek Indonesia and credit rating classification developed by PEFINDO. Multiple regression model is selected to test this research problem. This research found that AbnCFO and board size affected the firm’s credit rating, while AbnPROD, independent board and audit committee did not affect credit rating.
Co-Authors Anindyo Aji Susanto Hiras Pasaribu Kunti Sunaryo Sari, Hana Indah Windyastuti Windyastuti, Windyastuti