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Reaksi Pasar Setelah Hasil Pemilu 2004 (Studi Terpilihnya SBY sebagai Presiden RI Periode 2004-2009) Munari, Munari
Jurnal Riset Ekonomi dan Bisnis Vol 7, No 2 (2007): Jurnal Riset Ekonomi & Bisnis
Publisher : Veteran National Development University of East Java

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1234/jrebis.v7i2.59

Interconnected political event sliver with economics stability a state. Chosen event of Susilo Bambang Yudhoyono on 20 October 2004 representing political event have national scale able to influence sentiment reaction of capital market in Indonesia is. Chosen of President of Susilo Bambang Yudhoyono on 20 October 2004 representing big achievement in democratian of Indonesian nation, namely Indonesian nation will execute election of president directly and in moderation if the event registered in general election history since Indonesia independence, because this matter represent firstly times rill in democracy in Indonesia. Many economic observer of prediction that perpetrator of money market and stock market will react positive to the is chosen of Susilo Bambang Yudhoyono as President of RI, and also the nun election at ease and peaceful relative. Based on breakdown of above hence this research aim to know and analyze abnormal difference return and also stock transaction volume before and after chosen event of Susilo Bambang Yudhoyono on 20 October 2004.Object in this research manufacturing business which commerce of its active share stock and joined into company of LQ- 45 on 20 October 2004 that is amounting to 16 company. To test hypothesis which raised in this research hence used different test analysis technique one sample ( test t sample one) . Of analysis above data which have been showed that first hypothesis which raised namely there abnormal difference return before and after chosen event of Susilo Bambang Yudhoyono on 20 October 2004, cannot be proven its truth, the mentioned supported by result of examination with test of t where obtained t-test equal to 0,763 with level of significant 0,465. and so do second hypothesis which raised namely there is difference of volume trading of activity before and after chosen event of Susilo Bambang Yudhoyono on 20 October 2004, cannot be proven its truth, the mentioned supported by result of examination with test of t where obtained t-test equal to 2,212 with level of signifikan 0,054. Keywords: Abnormal Return, Trading Volume Activity

The Association between Locus of Control and Job Satisfaction to Auditor Ethical Sensitivity Adi Gunawan; Munari Munari
Journal of Accounting and Strategic Finance Vol 2 No 2 (2019): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i2.64

This study aims to analyze the association between locus of control and job satisfaction to auditor ethical sensitivity. The association between locus of control and ethical sensitivity is based on the notion that auditors with an internal locus of control likely have a high ethical sensitivity. The association between job satisfaction has emerged from the understanding that auditors who are satisfied with their jobs tend to have keen ethical sensitivity. The population of this study is 300 government auditors at the office of Financial and Development supervisory agency (BPKP) in East Java. The sampling technique is simple random sampling, which includes a minimum number of sample of 30 auditors. The type of data is primary data gathered from distributed questionnaires. Rank Spearman correlation test is used to determine the association between the variables. This research found that locus of control is related to auditor ethical sensitivity. It implies that internal locus of control can influence the auditors' decision-making when faced with an ethical dilemma. On the other hand, job satisfaction does not associate with auditor ethical sensitivity.

PENGARUH RASIO KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA Verina Christi; Munari Munari
E-Jurnal Manajemen Vol 10 No 5 (2021)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJMUNUD.2021.v10.i05.p05

Penelitian ini memiliki tujuan yaitu untuk mengetahui adanya pengaruh rasio keuangan terhadap harga saham di perusahaan rokok yang terdaftar di Bursa Efek Indonesia selama periode triwulan I tahun 2017 – IV tahun 2019, baik secara parsial maupun simultan. Rasio keuangan yang diteliti antara lain quick ratio (QR), net profit margin (NPM), total asset turnover (TATO), dan debt to asset ratio (DAR). Sampel penelitian sebanyak 4 perusahaan rokok yang diperoleh dengan teknik purposive sampling. Teknik pengumpulan data yang digunakan adalah dokumentasi dan studi kepustakaan. Analisis data dilakukan dengan teknik analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial variabel QR, NPM, dan DAR berpengaruh signifikan terhadap harga saham, sedangkan TATO tidak berpengaruh terhadap harga saham. Secara simultan variabel QR, NPM, TATO, dan DAR berpengaruh terhadap harga saham. Kata kunci: : Harga Saham; QR; NPM; TATO; DAR

PENGARUH FAKTOR INTERNAL, EKSTERNAL, DAN LAYANAN TRANSAKSI DIGITAL BANK TERHADAP PROFITABILITAS Marizka Distya Anastasia; Munari Munari
E-Jurnal Manajemen Vol 10 No 6 (2021)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJMUNUD.2021.v10.i06.p05

Salah satu faktor penting bagi perbankan yaitu adanya penilaian kinerja keuangan yang digunakan dalam menggambarkan bank untuk melakukan kinerja yang diukur melalui profitabilitas. Faktor yang menjadi penyebab dalam perubahan profitabilitas bank dapat dilihat dari faktor internal maupun dari faktor eksternal bank serta adanya penerapan teknologi. Penelitian ini bertujuan untuk menganalisis, menguji, dan membuktikan pengaruh CAR, NPL, LDR, BOPO, ukuran perusahaan, inflasi, pertumbuhan ekonomi, transaksi internet banking, dan transaksi mobile banking terhadap profitabilitas bank umum yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang didapatkan melalui laporan keuangan bank yang tersedia di BEI serta website Badan Pusat Statistik (BPS) terkait data inflasi dan pertumbuhan ekonomi. Penentuan sampel menggunakan teknik purposive sampling sehingga diperoleh 6 bank umum untuk diteliti. Teknis analisis data menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa CAR berpengaruh positif signifikan terhadap profitabilitas, sedangkan BOPO, pertumbuhan ekonomi, dan transaksi mobile banking berpengaruh negatif signifikan terhadap profitabilitas. Namun, NPL, LDR, ukuran perusahaan, inflasi, dan transaksi internet banking tidak berpengaruh terhadap profitabilitas. Kata kunci: Internet banking; mobile banking; profitabilitas

Analisis Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Pada Sektor Perusahaan Manufaktur Delviana Dama Yanti; Munari Munari
Akuisisi: Jurnal Akuntansi Vol 17, No 1 (2021)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v17i1.578

The purpose of this research is to see the effect of pentagon fraud that proxied by financial targets, nature of the industry, quality of external auditors, change of auditors, number of CEOs who frequently detect fraud in financial statements. Financial statement fraud in this study was measured using the proxies of Return on Assets, Receivables, selection of audit services at public accounting firms, changes in public accounting firms, changes in directors, and the number of CEO photos. The population in research study are use manufacturing companies who listed on the Indonesia Stock Exchange (BEI) in 2017-2019. This research uses a purposive sampling technique so, there are 48 financial reports from 25 manufacturing companies. The analytical method used in this research is multiple linear regression analysis with SPSS version 20. The results of this research indicate that financial targets, nature of industry, quality of external auditors and the number of CEOs who often don’t have a significant effect in the handling of fraudulent financial statements. Meanwhile, changes in auditors and changes in direction have a significant effect from pentagon fraud side on fraudulent financial statements.Tujuan penelitian ini adalah untuk menganalisis pengaruh moderasi locus of control, faktor-faktor yang mempengaruhi sistem informasi keuangan pada kantor kecamatan di kota Semarang. Populasi penelitian ini adalah 16 Kantor Kecamatan di Kota Semarang dan diperoleh 54 kuesioner, kemudian dianalisis analisis regresi moderasi (MRA). Dari hasil penelitian pengaruh Locus of Control Moderation terhadap Efektifitas Sistem Informasi Keuangan pada Kantor Kecamatan Kota Semarang Provinsi Jawa Tengah diperoleh hasil penelitian hipotesis pertama yaitu pengaruh manajemen puncak terhadap efektivitas sistem informasi, untuk menguji pengaruh kepuasan pengguna terhadap efektivitas sistem informasi, untuk menguji pengaruh budaya organisasi terhadap efektivitas sistem informasi. Efektivitas sistem informasi, untuk menguji pengaruh locus of control terhadap hubungan antara manajemen puncak terhadap efektivitas sistem informasi, untuk menguji pengaruh locus of control antara kepuasan pengguna terhadap efektivitas sistem informasi dari hasil penelitian menghasilkan pengaruh yang positif dan signifikan.

Marizta, Munari Pengaruh Skeptisisme Profesional, Kompleksitas Tugas, dan Time Budget Pressure terhadap Kinerja Auditor di KAP Sidoarjo dan Wilayah Surabaya Timur Marizta Rana Amira; Munari Munari
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (In Press)
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

The purpose of this study was to examine the effect of professional skepticism on auditor performance; task complexity on auditor performance; and time budget pressure on auditor performance. This study uses several related theories, namely agency theory and attribution theory. The method used in this study is a quantitative method using primary data obtained by distributing questionnaires and measured using a Likert scale. The object of this research is several external auditors in the public accounting firm Sidoarjo and East Surabaya with a total of 21 KAP. This research uses probability random sampling technique. The sample used in this study were 88 respondents. The analytical technique used in this research is Partial Least Square (PLS) with WarpPLS 6.0 software. The results of this study interpret that professional skepticism has a positive and significant effect on auditor performance; task complexity has a positive and significant effect on auditor performance; and time budget pressure has a positive and significant effect on auditor performance.

PENGARUH ATTITUDE, SUBJECTIVE NORMS, PERCEIVED BEHAVIORAL CONTROL, PERCEIVED USEFULNESS, PERCEIVED EASE OF USE, DAN SUBSIDY TERHADAP MINAT PENGGUNAAN FINANCIAL TECHNOLOGY PADA E-COMMERCE Lutfiana Ayu Pradita; Munari Munari
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 10, No 1 (2021)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/je001.v10i1.721

AbstrakPenelitian yang dilakukan ditujukan untuk menguji pengaruh attitude (A), subjective norms (SN), perceived behavioral control (PBC), perceived usefulness (PU), perceived ease of use (PEU), dan subsidy (S) terhadap minat penggunaan financial technology pada e-commerce. Adapun penelitian dilakukan di UPN “Veteran” Jawa Timur Program Studi Akuntansi Angkatan 2017. Metode survey digunakan pada penelitian ini dengan membagikan sejumlah kuesioner berisi beberapa pernyataan kepada mahasiswa program studi akuntansi angkatan 2017 UPN “Veteran” Jawa Timur yang menggunakan financial technology pada aplikasi e-commerce. Populasi pada penelitian yaitu 282 mahasiswa akuntansi angkatan 2017 UPN “Veteran” Jawa Timur. Sedangkan, sampel yang ditentukan pada penelitian dipilih sebanyak 100 responden. Penelitian menggunakan teknik analisis regresi linier berganda yang diolah menggunakan program SPSS 22 for windows. Pengujian yang dilakukan antara lain uji validitas & reliabilitas, uji R2, uji normalitas, uji asumsi klasik (uji multikolinieritas, uji heteroskedastisitas), uji F, uji t. Hasil dari penelitian menunjukkan jika attitude (A), subjective norms (SN), perceived behavioral control (PBC), perceived usefulness (PU), perceived ease of use (PEU), dan subsidy (S) berpengaruh signifikan terhadap minat penggunaan financial technology pada e-commerce.Kata Kunci: Fintech, E-Commerce, TPB-TAM, SubsidyAbstractThe research aims to test the effect of attitude (A), subjective norms (SN), perceived behavioral control (PBC), perceived usefulness (PU), perceived ease of use (PEU), and subsidy (S) on the behavioral intention to use financial technology in e-commerce application. This research was conducted at UPN “Veteran” Jawa Timur Accounting Students 2017. The survey method is used by providing a number of questionnaires to the accouunting students 2017 UPN “Veteran” Jawa Timur who used e-commerce application. The population in this study was 282 accounting students 2017 UPN "Veteran" Jawa Timur. Meanwhile, the sample specified in the study was selected as many as 100 respondents. The research using multiple linier regression analysis techniques with the SPSS 22 for windows program. The tests include validity & reliablity test, R2 test, normality test, multicollinearity test, heteroscedasticity test, F test and t test. The results of this research indicate that attitude (A), subjective norms (SN), perceived behavioral control (PBC), perceived usefulness (PU), perceived ease of use (PEU), and subsidy (S) had a significant effect on the behavioral intention to use financial technology in e-commerce.Keywords: Fintech, E-Commerce, TPB-TAM, Subsidy

Pengaruh Skeptisisme Profesional, Kompleksitas Tugas, dan Time Budget Pressure terhadap Kinerja Auditor di KAP Sidoarjo dan Wilayah Surabaya Timur Marizta Rana Amira; Munari Munari
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

The purpose of this study was to examine the effect of professional skepticism on auditor performance; task complexity on auditor performance; and time budget pressure on auditor performance. This study uses several related theories, namely agency theory and attribution theory. The method used in this study is a quantitative method using primary data obtained by distributing questionnaires and measured using a Likert scale. The object of this research is several external auditors in the public accounting firm Sidoarjo and East Surabaya with a total of 21 KAP. This research uses probability random sampling technique. The sample used in this study were 88 respondents. The analytical technique used in this research is Partial Least Square (PLS) with WarpPLS 6.0 software. The results of this study interpret that professional skepticism has a positive and significant effect on auditor performance; task complexity has a positive and significant effect on auditor performance; and time budget pressure has a positive and significant effect on auditor performance. Keywords: Professional Skepticism; Task Complexity; Time Budget Pressure; Auditor Performance

Pengaruh remunerasi, motivasi kerja dan kepuasan kerja terhadap kinerja fakultas ekonomi dan bisnis pada UPN “Veteran” Jawa Timur Siti Nurhidayah; Munari Munari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to examine and prove the effect of remuneration, work motivation, and job satisfaction on the performance of the Faculty of Economics and Business, of University Pembangunan Nasional "Veteran" East Java. Decent remuneration will have an impact on motivating and providing a level of job satisfaction that will support employee performance, especially in this case lecturers and employees. This study uses quantitative methods with primary data sources or the method of distributing questionnaires directly to respondents. The research sample was taken by random sampling technique and the determination of the sample using the slovin formula. The data analysis technique in this research is using the SPSS software for windows v.25 application software. The results of this study prove that the variables of remuneration, work motivation, and job satisfaction have no significant positive effect on employee performance.

Pengaruh current ratio, debt to equity, debt to asset, return on asset, return on equity, net profit margin dan price earning ratio terhadap harga saham Fitri Hardiyanti; Munari Munari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The study aims to determine and analyze the effect of the variable current ratio, debt to equity, debt to assets, return on assets, return on equity, net profit margin, and price earning ratio on stock prices in the infrastructure company PT BEI. This type of research is a quantitative research using secondary data. The sample used in this study were 38 infrastructure companies on the Indonesia Stock Exchange during the 2018-2021 period that met the criteria in this study. Sampling in this study using purposive sampling technique. The data analysis technique in this study uses multiple linear regression analysis techniques (multiple linear regression). Based on the result of this study, it is known that the variable Current Ratio, Debt to assets, has an insignificant negative effect on stock prices. Variables Debt to Equity, Return on Assets, Return on Equity, Net Profit Margin, and Price Earning have no significant positive effect on stock prices. The result of the test show that the variables are Current Ratio (CR), Debt to Equity Ratio (DER), Debt to Assets Ratio (DAR), Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Price Earning (P/E) have a significant effect on stock prices

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