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<![CDATA[Refleksi Perataan Laba terhadap Respon Pasar ]]>
<![CDATA[Paramita, Ratna Wijayanti Daniar]]>
<![CDATA[ Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 2, No 2 (2017) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Malang ]]>
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DOI: 10.18382/jraam.v2i2.180
<![CDATA[AbstractThe purpose of this study is to obtain empirical evidence, examine and explain the effect of companies that implement income smoothing towards the market response, with voluntary disclosure as moderating variables. This study uses the secondary data of 143 manufacturing companies that go public in BEI (Indonesian Stock Exchange) during 2011-2015. This research variables include income smoothing as an independent variable, the market response is proxies by Earnings Response Coefficient (ERC) as the dependent variable and voluntary disclosure is moderating variable. The data analysis methods is regression with single moderating variable. The study finds that income smoothing affects the market response both individually and partially. The results also reveal that earnings information delivered on the date of the announcement was responded positively by investors. However, the presentation of the full report in the form of voluntary disclosure actually reduces the market response to earnings at the date of announcement.AbstrakTujuan penelitian ini adalah untuk memperoleh bukti empirik, menguji dan menjelaskan pengaruh perusahaan yang melakukan income smoothing terhadap respon pasar dengan voluntary disclosure sebagai variabel pemoderasi pada perusahaan manufaktur yang go public di BEI tahun 2011-2015 sebanyak 143 perusahaan. Variable penelitian ini income smoothing sebagai variabel bebas, respon pasar diproksikan dengan Earnings Response Coefficient (ERC) sebagai variabel terikat dan voluntary disclosure adalah variabel moderasi. Metode analisis data menggunakan regresi dengan variabel moderasi tunggal. Income smoothing secara individu dan parsial berpengaruh terhadap respon pasar. Laba yang disampaikan pada tanggal pengumuman direspon positif oleh investor. Namun demikian penyajian laporan secara lengkap dalam bentuk voluntary disclosure justru mengurangi respon pasar terhadap laba pada tanggal pengumuman.]]>
<![CDATA[Income Smoothing: Apakah Ukuran Perusahaan Memoderasi? ]]>
<![CDATA[Paramita, Ratna Wijayanti Daniar]]>;
<![CDATA[Isarofah, -]]>
<![CDATA[ Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 2, No 1 (2016) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Malang ]]>
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DOI: 10.18382/jraam.v2i1.93
<![CDATA[AbstractThis study aims to analyse whether the firm size become variable moderation to influence profitability, leverage and dividend policy toward income smoothing. This research has an underlying idea that income smoothing practices often undertaken with the aim of attracting investors, but it would need to be re-examined what factors affecting the practice of smoothing earnings and whether the size of the company will strengthen or weaken the income smoothing practices. The sample used are 26 manufacturing companies listed on the Stock Exchange in 2010-2014. The result showed that the size of the company became a moderating variable for leverage on income smoothing. On the contrary, for the profitability and dividend policy on income smoothing, company size not became moderating variable.AbstrakPenelitian ini bertujuan untuk menganalisa apakah ukuran perusahaan merupakan variabel moderasi untuk pengaruh profitabilitas, leverage dan kebijakan deviden terhadap income smoothing. Penelitian ini didasari oleh pemikiran bahwa praktik perataan laba seringkali dilakukan dengan tujuan menarik minat investor; namun perlu kiranya diteliti kembali faktor-faktor yang mempengaruhi praktik perataan laba dan apakah besar kecilnya perusahaan akan memperkuat atau memperlemah praktik perataan laba tersebut. Sampel penelitian ini adalah 26 perusahaan manufaktur yang terdaftar di BEI tahun 2010-2014. Hasil analisis menunjukkan bahwa ukuran perusahaan hanya menjadi variabel moderasi untuk pengaruh variabel leverage terhadap perataan laba. Sedangkan, untuk variabel profitabilitas dan kebijakan dividen terhadap perataan laba, ukuran perusahaan tidak menjadi variabel moderasi.]]>
<![CDATA[Accounting Earnings Response Coefficient: Synthesis Of Earnings Responses ]]>
<![CDATA[Paramita, Ratna Wijayanti Daniar]]>
<![CDATA[ ATESTASI - Jurnal Ilmiah Akuntansi Vol 3 No 2 (2020): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muslim Indonesia ]]>
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DOI: 10.33096/atestasi.v3i2.578
<![CDATA[The research objective was to compare the value of the Earnings Response Coefficient (ERC) with the Accounting Earnings Response Coefficient (AERC). Research on earnings response has been carried out with mixed results using the Earnings Response coefficient. Several researchers provide arguments and highlight the weaknesses of the ERC measure used to measure earnings quality. This study suspects that the size of the ERC may be different if cash flows are applied and not only earnings based on historical cost or accrual principles. The synthesis process is carried out to generate new concepts and then comparisons will be made of the ERC and AERC results. The study was conducted on 69 companies listed on the Indonesia Stock Exchange in 2014-2017. The results of the different test results for the ERC and AERC values ​​on the Paired Sample Test value are significant (0.000), which means that the value obtained by adding CFO to the AERC equation is different from the ERC concept. These results indicate that the earnings quality resulting from the AERC regression by adding the CFO value to the AERC equation is the earnings quality after being corrected by CFO, so that the AERC value reflects the real earnings quality.]]>
<![CDATA[PENGARUH ANGGOTA, SKALA KOPERASI, JUMLAH KEWAJIBAN TERHADAP PERMINTAAN AUDIT EKSTERNAL (Studi Pada Koperasi se-Kabupatn Lumajang) ]]>
<![CDATA[Daniar Paramita, Ratna Wijayanti]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Humanika Vol 3, No 2: EDISI JUNI 2014 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jinah.v3i2.4056
<![CDATA[ABSTRAK Fakta bahwa koperasi merupakan salah satu upaya yang kurang memanfaatkan jasa audit eksternal, sedangkan kinerja koperasi di skala kuantitatif terus meningkat. Jadi dalam obvservation ini objek adalah koperasi. Penelitian ini dilakukan untuk 120 koperasi di Lumajang. Tujuan observasi ini untuk mengamati pengaruh anggota koperasi, ukuran koperasi dan jumlah kewajiban terhadap permintaan jasa audit eksternal. Berdasarkan analisis menunjukkan bahwa berpengaruh terhadap permintaan jasa audit eksternal. Anggota koperasi adalah salah satu faktor yang membuat audit internal atau eksternal mengatur dengan sukarela. Ukuran koperasi tidak berpengaruh signifikan terhadap permintaan jasa audit eksternal. Ukuran dan besar koperasi akan membuat meningkatnya volume transaksi dan kesalahan memungkinkan terjadi pada tanggal akuntansi dan laporan keuangan tetapi dalam hal ini tidak membuat permintaan koperasi untuk mengaudit untuk mendapatkan informasi yang akurat. Sedangkan untuk nomor permintaan kewajiban audit eksternal tidak berpengaruh. Keyword: Anggota Korporat, ukuran coorporation, jumlah kewajiban, audit eksternal. ABSTRACT The fact that coorperation is one of effort which less make use of external audit service, whereas coorporation's performance on quantitative scale keep on raising. So in this obvservation the object is coorporation. This observation doing to 120 coorporation in Lumajang. This obvervation purpose to observe influence of Corporate’s members, coorporation size and numbers of liabilities to external audit service demand. Based on analysis show that influential to external audit service demand. Corporate’s members is one of factor which make internal or external audit organize with voluntary. The coorporation size is not significant influence to external audit service demand. The big size and develope coorporation will make volume increasing of transaction and wrongness enable happen to accounting date and finance report but in this matter are not make coorporation demand to audit to get accurate information. Whereas to external audit demand numbers of liabilities is not influential. Keyword: Corporate’s members, coorporation size, numbers of liabilities, external audit.]]>
<![CDATA[CULTURAL CSR IN PERCEPTIONS OF CULTURAL PRESERVATION OSING ]]>
<![CDATA[daniar paramita, ratna wijayanti]]>;
<![CDATA[Taufiq, Muchamad]]>;
<![CDATA[Rizal, Noviansyah]]>
<![CDATA[ Sinergi : Jurnal Ilmiah Ilmu Manajemen Vol. 8 No. 1 (2018) ]]>
Publisher : <![CDATA[Economic and Bussiness Faculty, Dr Soetomo University ]]>
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DOI: 10.25139/sng.v8i1.358
<![CDATA[aim of this study is to obtain a model of the development of Corporate Social Responsibility  culture that will be used by companies as a form of participation of indigenous cultural preservation Osing tribe. This study analyzes the public response to the social awareness of the cultural aspects of the company, to explore and understand the cultural values that exist in society Kemiren village for the preservation of indigenous culture. So the paradigm in this study is ethnometodology interpretive approach. The results of this research to the development of culture through the implementation of the ceremonies, each group of informants have the same perception, that the ceremony is a ritual and custom that must be implemented. The shape of the execution in accordance with the ritual that had been implemented, with funding coming from the individual and society through muphu (dues). To the development of culture through the development of art galleries, each group of informants have different perceptions; Culturalactors:they feel the studio that they have never received funds, whether from the government or from the company. Funding for the development of art galleries, either for exercise or to perform (b-fest or staging) is carried out by independent fee. Culturalfigures:they are self-financed owner of the art galleries, should they get help for example in the form of equipment. TheGovernment:government provides assistance in the form of actualization of art. The galleri was given the freedom to create and actualize in art. Model CSR developed in this study to seek the establishment of effective communication between the company, CSR forum, council Blambangan arts and cultural actors/ art galleries owner. With the development of the model is expected later CSR funds disbursed by the company through Art board blambangan (DKB) or directly to the cultural actors/ art galleries owner as sponsorship or development of art galleries can be precisely targeted. Keywords: Corporate Social Responsibility culture, custom culture Osing, culture actors, art gallery]]>
<![CDATA[Pengaruh Firm Size Terhadap Earnings Response Coeffisient (ERC) Dengan Voluntary Disclousure Sebagai Variabel Intervening: Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[Daniar Paramita, Ratna Wijayanti]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 2 No. 1 (2012): Maret 2012 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v2i1.63
<![CDATA[Earnings information is the most responded by investors because it provides a description of the company’s performance, but information alone is sometimes not enough profit to serve as the basis for decision making of investors because it is possible the information is biased, to measure the level of profit, can use a variable Earnings Response Coefficient (ERC.) The strong market reaction to earnings information reflected in the high earnings response coefficients (Earnings Response Coefficient) or ERC, if earnings are reported to have a response force (power of response). then that reported earnings quality. The purpose of this study was to identify the effects of direct and indirect size, and earnings response disclousure voluntary coeffisient (ERC) This research examined 20 manufacturing companies listed on the Indonesia Stock Exchange-year period 2005-2009. Statistical methods used to test the hypothesis is Structural Equation Model (SEM) with AMOS version 18. The empirical results of this research: The results of this study proves there is no significant effect of Size with Earnings Response Coefficient (ERC). Similarly, for the effect of the Size to voluntary disclousure have significant positive results. Against the influence of voluntary disclousure to Earning Response Coefficient (ERC) have positive test results significantly. Voluntary disclosure in this study an intervening variable for the indirect effect between the size of Earnings Response Coefficient (ERC). The persistence of earnings as a control variable to the Earnings Response Coefficient (ERC) have no significant relationship.]]>
<![CDATA[Pengaruh Leverage, Firm Size Dan Voluntary Disclousure Terhadap Earnings Response Coeffisient (ERC): Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[Daniar Paramita, Ratna Wijayanti]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 2 No. 2 (2012): September 2012 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v2i2.78
<![CDATA[Earnings information is the most responded by investors because it provides a de- scription of the company’s performance, but information alone is sometimes not enough profit to serve as the basis for decision making of investors because it is possible the information is biased, to measure the level of profit, can use a variable Earnings Response Coefficient (ERC.) The strong market reaction to earnings in- formation reflected in the high earnings response coefficients (Earnings Response Coefficient) or ERC, if earnings are reported to have a response force (power of response). then that reported earnings quality. The purpose of this study was to identify the effects of direct and indirect size, and earnings response disclousure voluntary coeffisient (ERC) This research examined 20 manufacturing companies listed on the Indonesia Stock Exchange-year period 2005-2009. Statistical methods used to test the hypothesis is Structural Equation Model (SEM) with AMOS version 18. The empirical results of this research: leverage has no significant effect on the Earnings Response Coefficient (ERC). Against the influence of voluntary disclou- sure to Earning Response Coefficient (ERC) have positive test results significantly. Similarly, for the effect of the Size to voluntary disclousure have significant posi- tive results. The results of this study also proves there is no significant effect of Size to Earnings Response Coefficient (ERC). Voluntary disclosure in this study is an intervening variable for the indirect effect between the size of Earnings Response Coefficient (ERC).]]>
<![CDATA[Pengaruh Earnings Response Coeffisient (ERC) Terhadap Harga Saham: Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[Daniar Paramita, Ratna Wijayanti]]>;
<![CDATA[Hidayanti, Ery]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 3 No. 1 (2013): Maret 2013 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v3i1.82
<![CDATA[Salah satu sumber kemampuan harga saham dalam memprediksi laba perusahaan masa datang adalah dengan informasi yang terefleksi pada ekspektasi pasar. Laba akuntansi pada suatu periode menunjukkan: 1) dampak dari transaksi perdagangan selama periode fiskal yang menghasilkan kas (seperti penjualan tunai dan perubahan piutang), 2) dampak dari aktivitas periode yang lalu (seperti biaya penyusutan dan harga pokok penjualan), dan 3) dampak dari pengeluaran untuk investasi masa yang akan datang. Penelitian ini dirancang untuk menjelaskan pengaruh variabel dependen berupa Comulative Abnormal Return (CAR) dan variabel independen Unexpected Earning (UE). CAR merupakan proksi harga saham yang menunjukkan besarnya respon pasar terhadap laba akuntansi yang dipublikasikan. UE merupakan proksi laba akuntansi yang menunjukkan hasil kinerja keuangan perusahaan selama periode tertentu. Variabel independen lainnya adalah harga saham perusahaan. Model yang digunakan adalah model yang menghitung Earning Response Coefficient (ERC) sekaligus mencari hubungan antara Earning Response Coefficient (ERC) terhadap harga saham. Penelitian ini meneliti 20 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2007-2011. Hasil penelitian ini memberikan kesimpulan bahwa Earning Response Coefficient (ERC) tidak dapat memprediksi harga saham perusahaan.]]>
<![CDATA[Pecking Order Hypotesis Teory: Pengaruh Opportunity Investment Dan Resiko Bisnis Terhadap Capital Expenditure ]]>
<![CDATA[Hidayanti, Ery]]>;
<![CDATA[Daniar Paramita, Ratna Wijayanti]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 3 No. 2 (2013): September 2013 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v3i2.106
<![CDATA[Dalam melakukan keputusan pengeluaran modal, manajemen harus berpedoman pada tujuan utama perusahaan yaitu meningkatkan kemakmuran pemegang saham (Brigham, 1999). Namun pihak manajemen sebagai pengelola perusahaan seringkali mengambil keputusan, termasuk keputusan pengeluaran modal tidak selalu mengutamakan kepentingan pemegang saham, tetapi keputusan yang diambil diutamakan untuk kepentingan manajer. Hal ini kerap kali menimbulkan konflik kepentingan (agency conflict) antara manajer dengan para pemegang saham. Penelitian ini bersifat explanatory, dengan menggunakan 11 perusahaan manufaktur yang terdaftar di BEI periode 2004-2007. Sumber data external dengan jenis data sekunder (secondary sources). Populasi semua perusahaan manufaktur yang go publik yang terdaftar di Bursa Efek Indonesia (BEI) periode 2004-2007 dengan Tehnik simple random sampling, dengan tipe judgement sample. Hasil Pengujian menunjukkan nilai R square 62,6%. Secara simultan OI dan Resiko Bisnis berpengaruh signifikan terhadap CE dan secara parsial variabel OI berpengaruh terhadap CE dan Variabel Resiko Bisnis tidak berpengaruh terhadap CE.]]>
<![CDATA[Timeliness Sebagai Variabel Intervening Untuk Pengaruh Ukuran Perusahaan Terhadap Respon Laba ]]>
<![CDATA[Daniar Paramita, Ratna Wijayanti]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 4 No. 1 (2014): Maret 2014 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v4i1.114
<![CDATA[Penelitian ini ditujukan untuk memperoleh bukti empirik, menguji dan menjelaskan timeliness sebagai variable intervening untuk pengaruh ukuran perusahaan terhadap respon laba pada perusahaan manufaktur yang go publik di BEI tahun 2008-2012. Penelitian ini merupakan rangkaian dari penelitian yang pernah dilakukan oleh peneliti yaitu pengaruh leverage, size terhadap earning response coefisient dengan Voluntary disclousure sebagai variabel intervening. Metode pengumpulan data yang digunakan adalah menggunakan teknik observasi tidak langsung yaitu teknik dokumenter data sekunder, berupa pengambilan data laporan keuangan, data laporan tahunan, data harga pasar saham dan indeks harga saham gabungan (IHSG). Selanjutnya data yang diperoleh dilakukan evaluasi dengan cara cross sectional approach dan time-series analysis. Cross Sectional Approach untuk mengevaluasi objek dengan jalan membandingkan dengan perusahaan lain, sedangkan cara time-series analysis melakukan evaluasi dengan jalan membandingkan laporan keuangan perusahaan dari satu periode dengan periode lainnya. Rencana analisis data dalam penelitian ini akan dilakukan dengan menggunakan Structural Equation Modeling (SEM) dengan aplikasi Analisys of Moment Structure (AMOS) version 21. Structural model adalah model mengenai struktur hubungan yang membentuk dan menjelaskan hubungan kausalitas antara variabel eksogen dan endogen yang digunakan dalam penelitian ini. Hasil penelitian ini menyimpulkan terdapat pengaruh signifikan antara ukuran perusahaan terhadap timeliness, tetapi tidak untuk pengaruh timeliness terhadap CAR. Sedangkan terhadap pengujian ukuran perusahaan melalui timeliness terhadap CAR diperoleh hasil bahwa timeliness merupakan variabel intervening.]]>
