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Magdalena Nany
Fakultas Ekonomi, Universitas Kristen Surakarta
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH PERUBAHAN KEBIJAKAN DEVIDEN TERHADAP PERUBAHAN KINERJA KEUANGAN DENGAN PERUBAHAN RASIO AKTIVITAS SEBAGAI VARIABEL INTERVENING Nany, Magdalena; Maria, Trisni Suryarini
Jurnal Akuntansi Bisnis Vol 9, No 18 (2011)
Publisher : Jurnal Akuntansi Bisnis

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Abstract

Lower dividend distribution will increase retained earnings. Higher assets will increase financial per.formance if the assets is well managed. The objective of this research was to examine whether activity ratios changes is a mediator on the association between dividend policy changes and financial performances changes or not. F((ty nine companies listed at Jakarta Stock Exchange at the end 0.( 2004 that distributed their dividends for 2004 and 2004, were analyzed by path analysis. The results show that activity ratios changes isnt a mediator on the association between dividend policy changes and financial performances changes.
PENGARUH KEBIJAKAN DEVIDEN TERHADAP KINERJA KEUANGAN: RASIO AKTIVITAS SEBAGAI VARIABEL MODERATING Nany, Magdalena; Wijaya, Sandra
Jurnal Dinamika Akuntansi Vol 1, No 1 (2009): March 2009
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v1i1.1906

Abstract

Pembagian dividen yang lebih rendah akan meningkatkan laba yang ditahan. Tapi aset yang lebih tinggi tidak akan meningkatkan kinerja keuangan kecuali aset dikelola dengan baik. Tujuan dari penelitian ini adalah untuk menguji dampak perubahan rasio aktivitas pada hubungan antara perubahan kebijakan dividen dan perubahan kinerja keuangan. Lima puluh sembilan perusahaan yang terdaftar di Bursa Efek Jakarta pada akhir tahun 2004 dan yang sudah mendistribusikan dividennya untuk tahun 2004 dan 2005, dianalisis dengan uji residu. Hasil penelitian menunjukkan bahwa aktivitas rasio perubahan tidak berdampak pada hubungan antara perubahan kebijakan dividen dan perubahan kinerja keuangan. AbstractLower dividend distribution will increase retained earnings. However higher assets will not increase the financial performance unless the assets are well managed. The objective of this research is to examine the impact of activity ratio changes on the correlation between dividend policy changes and financial performance changes. Fifty nine companies listed at Jakarta Stock Exchange at the end of 2004 and have distributed their dividends for 2004 and 2005, were analyzed by residual test. The results show that activity ratio changes have no impact on the association between dividend policy changes and financial performance changes.Keywords: dividend distribution; dividend policy; activity ratio; financial performance
PENGARUH LEVERAGE, SAHAM PUBLIK, SIZE DAN KOMITE AUDIT TERHADAP LUAS PENGUNGKAPAN SUKARELA -, Mujiyono; Nany, Magdalena
Jurnal Dinamika Akuntansi Vol 2, No 2 (2010): September 2010
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v2i2.1936

Abstract

Tujuan dari penelitian ini adalah memberikan bukti empiris mengenai efek leverage, saham publik, size, proporsi komite audit independen pada pengungkapan sukarela baik secara partial maupun simultan. 74 perusahaan telah dianalisis dengan menggunakan analisis multiple regression. Hasilnya menunjukkan bahwa leverage secara tidak signifikan mempunyai efek negatif pada pengungkapan sukarela begitu juga dengan saham publik, size dan proporsi komite audit independen yang tidak signifikan pada pengungkapan sukarela. The objective of this research is to give empirical evidence about the effects of leverage, public ownership, size, and independent audit committee proportion on voluntary disclosure both partially and simultaneously. Seventy four companies were analyzed by using multiple regression analysis. The results show that leverage insignificantly has negative effect on voluntary disclosure. Public ownership also insignificantly has negative effect on voluntary disclosure. But size significantly has positive effect on voluntary disclosure. Independent audit committee proportion insignificantly has negative effect on voluntary disclosure. The result also shows that leverage, public ownership, size and independent audit committee proportion simultaneously have insignificant effect on voluntary disclosure.
ANALISIS KEMAMPUAN PREDIKSI ARUS KAS OPERASI (STUDI PADA BURSA EFEK INDONESIA) Nany, Magdalena
Jurnal Dinamika Akuntansi Vol 5, No 1 (2013): March 2013
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v5i1.2561

Abstract

Arus kas operasi merupakan arus masuk dan keluar dari kas dan setara kas yang berasal dari aktivitas operasi yaitu aktivitas penghasil utama pendapatan perusahaan. Arus kas operasi sebagian besar berasal dari aktivitas berulang yang dilakukan oleh perusahaan secara terus menerus, sehingga arus kas operasi sudah dapat dianggarkan sebelumnya. Penelitian ini dilakukan dengan tujuan untuk menguji kemampuan prediksi arus kas operasi. Data dari seluruh emiten saham yang terdaftar di Bursa Efek Indonesia pada akhir tahun 2009, dianalisis dengan analisis regresi sederhana dan korelasi Pearson. Hasil penelitian menunjukkan bahwa arus kas operasi memiliki kemampuan prediksi satu tahun ke depan dalam 6 sektor industri, yaitu pertanian, pertambangan, industri barang dan konsumsi, property dan real estate, transportasi dan infrastruktur serta perdagangan jasa. Hasil penelitian juga menunjukkan bahwa arus kas operasi tidak memiliki kemampuan prediksi satu tahun ke depan dalam 3 sektor industri, yaitu industri dasar dan kimia, aneka industri dan keuangan. Operating cash flow is inflow and outflow of cash. It isequal to the cash comes from the operating activities;it is revenue-producing activities. Operating cash flow mostly is from continuous and repeated activities, therefore the operating cash flow can be well budgeted. This research is intended to testthe predictive capability of operating cash flow. The data from all issuers whose shares are listed on the Indonesia Stock Exchange in late 2009, were analyzed by using simple regression analysis and Pearson correlation. The result shows that operating cash flow has predictive capability over the next year in six industrial sectors; they are agriculture, mining, food and goods industry, property and real estate, transportation and infrastructure, and trade in services. The result of study also shows that the operating cash flow does not have the ability to predict one year ahead in 3 industrial sectors, namely basic industry and chemical, various industry and finance.
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KESEHATAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Priseillia Santoso, Rut Oryza; Nany, Magdalena; Suprayitno, Suprayitno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Few researches on financial distress give different results of predicting a company’ s financial distress. Financial distress is an early warning of bankruptcy, that a company has a financial failure, so that if it is not quickly well handled and getting worse, it goes to bankruptcy. The objective of this research was to give empirical evidence about the effects of net income/equity, total liabilities/total assets, sales growth, cost of goods sold/inventory, sales/account receivable, account receivable/total assets on company’s financial health both partially and simultaneously. Thirty one financial data from 31 manufacturing emitents listing at Jakarta Stock Exchange were analyzed by by multiple regression analysis. The results show that cost of goods sold/ inventory ratio significantly have positive effect on company’s financial health. Net income/equity ratio insignificantly have negative effect on company’s financial health. While total liabilities/total assets, sales growth, sales/account receivable and account receivable/total assets ratios insignificantly have positive effect on company’s financial health. The results also show that net income/ equity, total liabilities/total assets, sales growth, cost of goods sold/ inventory, sales/ account receivable, account receivable/total assets ratios have significant effect on company’s financial health.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING Nany, Magdalena; Santosa, Nina Noviyanti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 18, No 1 (2021): Akuntansi Dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

More clients needed more public accountant’s services. Public accountant firms will compete each other to get clients. Clients switched their public accountant for various reasons. The objective of this research was to give empirical evidence about the effects of management changes, audit opinion, financial distress, ROA changes, client’s size, public accountant’s size and public ownership on auditor switching both partially and simultaneously. Financial statements data of company listed in Indonesia Stock Exchange were analyzed by logistic regression. The results show that audit opinion, client’s size, public accountant’s size and public ownership partially have significant effect on auditor switching. On the other hand, management changes, financial distress and ROA changes partially do not have significant effect on auditor switching. The result also show that management changes, audit opinion, financial distress, ROA changes, client’s size, public accountant’s size and public ownership simultaneously have significant effect on auditor switching.
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KESEHATAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Rut Oryza Priseillia Santoso; Magdalena Nany; Suprayitno Suprayitno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 3 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.735 KB)

Abstract

Few researches on financial distress give different results of predicting a company’ s financial distress. Financial distress is an early warning of bankruptcy, that a company has a financial failure, so that if it is not quickly well handled and getting worse, it goes to bankruptcy. The objective of this research was to give empirical evidence about the effects of net income/equity, total liabilities/total assets, sales growth, cost of goods sold/inventory, sales/account receivable, account receivable/total assets on company’s financial health both partially and simultaneously. Thirty one financial data from 31 manufacturing emitents listing at Jakarta Stock Exchange were analyzed by by multiple regression analysis. The results show that cost of goods sold/ inventory ratio significantly have positive effect on company’s financial health. Net income/equity ratio insignificantly have negative effect on company’s financial health. While total liabilities/total assets, sales growth, sales/account receivable and account receivable/total assets ratios insignificantly have positive effect on company’s financial health. The results also show that net income/ equity, total liabilities/total assets, sales growth, cost of goods sold/ inventory, sales/ account receivable, account receivable/total assets ratios have significant effect on company’s financial health.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING Magdalena Nany; Nina Noviyanti Santosa
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 18 No. 1 (2021): Akuntansi Dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

More clients needed more public accountant’s services. Public accountant firms will compete each other to get clients. Clients switched their public accountant for various reasons. The objective of this research was to give empirical evidence about the effects of management changes, audit opinion, financial distress, ROA changes, client’s size, public accountant’s size and public ownership on auditor switching both partially and simultaneously. Financial statements data of company listed in Indonesia Stock Exchange were analyzed by logistic regression. The results show that audit opinion, client’s size, public accountant’s size and public ownership partially have significant effect on auditor switching. On the other hand, management changes, financial distress and ROA changes partially do not have significant effect on auditor switching. The result also show that management changes, audit opinion, financial distress, ROA changes, client’s size, public accountant’s size and public ownership simultaneously have significant effect on auditor switching.
ANALISIS TREND EFISIENSI DAN EFEKTIFITAS PEMUNGUTAN PAJAK BUMI DAN BANGUNAN DI KOTA SURAKARTA PERIODE TAHUN 1995 - 2005 Magdalena Nany; Endang Satyawati; Fitri lndrawati Soetanto
JURNAL LITBANG PROVINSI JAWA TENGAH Vol 5 No 2 (2007): Jurnal Litbang Provinsi Jawa Tengah
Publisher : Badan Perencanaan Pembangunan, Penelitian dan Pengembangan Daerah Provinsi Jawa Tengah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36762/jurnaljateng.v5i2.147

Abstract

The objective of this research was to analyze the trend of the efficiencyofland and building tax collection in Surakarta city. This research was also intended to analyze the trend ofthe effectiveness ofland and building tax collection in Surakarta city. Annual land and building tax data during 1995 - 2005 were analyzed by trend analysis using least square method. The results show that the efficiency ofland and building tax collection in Surakarta city during 1995 - 2005 tend to decline. The results also show that the effectiveness ofland and building tax collection in Surakarta city during 1995 - 2005 tend to decline.
Pengaruh Leverage, Likuiditas, dan Saham Publik terhadap Luas Pengungkapan Sukarela dalam Laporan Tahunan Mujiyono Mujiyono; Magdalena Nany
Jurnal Akuntansi dan Bisnis Vol 6, No 1 (2006)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v6i1.34

Abstract

Company’s annual report is one of the information that connecting the company’s management and their stockholders. The study about voluntary disclosure in an annual report will provide some insight about disclosure practices in Indonesian firms. The objective of this research was to give empirical evidence about the effects of leverage, liquidity, and firm public own proportion on voluntary disclosure both partially and simultaneously. Seventy four companies were analyzed by multiple regression analysis. The results show that leverage insignificantly has positive effect on voluntary disclosure. Liquidity also insignificantly has positive effect on voluntary disclosure. But firm public own proportion insignificantly has negative effect on voluntary disclosure. The result also show that leverage, liquidity, and firm public own proportion simultaneously have insignificant effect on voluntary disclosure .
Co-Authors Basuki Nugroho Beni Eko Setiawan Daniel Budi Pratama Desi Elysa Saraswati Endang Satyawati Endang Satyawati Eunike Frentelina Gusmao Evi Haloho Ferani Ferani Fitri lndrawati Soetanto Hernawati Kartika W.H Kristyana Dananti Kristyana Dananti Kurniawan Kurniawan Lyna Lyna Lyna Lyna Lyna Rahardjo Lyna Raharjo Mujiyono - Mujiyono Mujiyono Mujiyono Mujiyono Murni Prasetyaningrum Nina Noviyanti Santosa Priseillia Santoso, Rut Oryza Raharjo, Lyna Rut Oryza Priseillia Santoso Sandra Wijaya Santosa, Nina Noviyanti Seseliya Seseliya Setyo Budiadi Soetanto, Fitri lndrawati Suprayitno Suprayitno Suprayitno Suprayitno Trisni Suryarini Yovan Triana Yulianita Pertiwi