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TEORI KONTINJENSI, SISTEM PENGENDALIAN MANAJEMEN DAN OUTCOMES PERUSAHAAN: IMPLIKASINYA DALAM RISET MASA KINI DAN MASA YANG AKAN DATANG Purwati, Atiek Sri; Zulaikha, Siti
Performance Vol 4 No 1 (2006): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (180.004 KB)

This paper examines the link between contingency theory and management control systems. Contingency theory states that the design and use of control systems is dependent upon the context of the organizational setting. A better match between the control systems to the contingency variable’s hypothesized to result in increased organizational performance, This paper identifies contingent control variables, defines the boundaries of control systems, and categorizes prior work by the analysis complexity. Even though this research stream has provided useful insights, may of the results are tentative and less than definitive. This paper concludes by proposing ways to stregthen contingency theory results.

Pengaruh NPF, NOM dan FDR Terhadap Pembiayaan Murabahah dengan DPK Sebagai Variabel Moderating Farianti, Rizki; Pramuka, Bambang Agus; Purwati, Atiek Sri
MALIA: Journal of Islamic Banking and Finance Vol 3, No 1 (2019)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v3i1.5665

This study aims to determine the Non Performing Financing (NPF), NetOperating Margin (NOM) and Financing to Deposit Ratio (FDR) on MurabahahFinancing with Third Party Funds (TPF) as the Moderating Variable. Thepopulation in this study are Islamic Banks that publishes their financialstatements to Otoritas Jasa Keuangan (OJK) and each website of Islamic Banksfor the period 2013 to 2017, with a sampling technique that is purposivesampling, the samples taken were 8 Islamic Banks in Indonesia obtained wereanalyzed by moderating regression analysis technique. The results of this studyindicate that: (1) Non Performing Financing (NPF) does not negatively affectmurabahah financing at Islamic Banks; (2) Net Operating Margin (NOM) hasa positive effect on murabahah financing at Islamic Banks; (3) Financing toDeposit Ratio (FDR) has a positive effect on murabahah financing at IslamicBanks; (4) Third Party Funds (DPK) do not moderate the negative influence ofNPF on murabahah financing at Islamic Banks; (5) Third Party Funds (DPK)strengthen the positive influence of NOM on murabahah financing at IslamicBanks; (6) Third Party Funds (DPK) strengthen the positive influence of FDRon murabahah financing at Islamic Banks. The implication of this research isthe result of this study can be used as an effort to increase murabahahfinancing. To increase the amount of murabahah financing, managerial inIslamic Banks in Indonesia need to prioritize policies related to Net OperatingMargin (NOM), Financing to Deposit Ratio (FDR) and Third Party Funds(DPK).

Pengaruh NPF, NOM dan FDR Terhadap Pembiayaan Murabahah dengan DPK Sebagai Variabel Moderating Rizki Farianti; Bambang Agus Pramuka; Atiek Sri Purwati
MALIA: Journal of Islamic Banking and Finance Vol 3, No 1 (2019)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v3i1.5665

This study aims to determine the Non Performing Financing (NPF), NetOperating Margin (NOM) and Financing to Deposit Ratio (FDR) on MurabahahFinancing with Third Party Funds (TPF) as the Moderating Variable. Thepopulation in this study are Islamic Banks that publishes their financialstatements to Otoritas Jasa Keuangan (OJK) and each website of Islamic Banksfor the period 2013 to 2017, with a sampling technique that is purposivesampling, the samples taken were 8 Islamic Banks in Indonesia obtained wereanalyzed by moderating regression analysis technique. The results of this studyindicate that: (1) Non Performing Financing (NPF) does not negatively affectmurabahah financing at Islamic Banks; (2) Net Operating Margin (NOM) hasa positive effect on murabahah financing at Islamic Banks; (3) Financing toDeposit Ratio (FDR) has a positive effect on murabahah financing at IslamicBanks; (4) Third Party Funds (DPK) do not moderate the negative influence ofNPF on murabahah financing at Islamic Banks; (5) Third Party Funds (DPK)strengthen the positive influence of NOM on murabahah financing at IslamicBanks; (6) Third Party Funds (DPK) strengthen the positive influence of FDRon murabahah financing at Islamic Banks. The implication of this research isthe result of this study can be used as an effort to increase murabahahfinancing. To increase the amount of murabahah financing, managerial inIslamic Banks in Indonesia need to prioritize policies related to Net OperatingMargin (NOM), Financing to Deposit Ratio (FDR) and Third Party Funds(DPK).

Analisis Persepsi Mahasiswa Akuntansi terhadap Implementasi Internasional Standards on Auditing (ISA) di Perguruan Tinggi Negeri dan Perguruan Tinggi Swasta Purwokerto Kurniawan Dwi Saputra; Atiek Sri Purwati; Syaiful Azhar; Pretisila Kartika Putri
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 17 No.2, September 2019
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Penelitian ini berjudul Analisis Persepsi Mahasiswa Akuntansi terhadap Implementasi International Standards on Auditing (ISA) di Perguruan Tinggi Negeri dan Swasta Purwokerto. Penelitian ini bertujuan untuk menguji secara empiris tentang persepsi mahasiswa akuntansi perguruan tinggi negeri dan perguruan tinggi swasta di Purwokerto mengenai implementasi International Standards on Auditing (ISA). Penelitian ini dilakukan dengan menggunakan kuesioner yang dibagikan kepada mahasiswa akuntansi Perguruan Tinggi Negeri dan Perguruan Tinggi Swasta Purwokerto. Metode analisis yang digunakan dalam penelitian ini adalah one sample t-test dan independent sample t-test.Hasil penelitian menunjukkan mahasiswa akuntansi perguruan tinggi negeri dan perguruan tinggi swasta di Purwokerto memiliki persepsi yang sama mengenai implementasi International Standards on Auditing (ISA). Mahasiswa akuntansi perguruan tinggi negeri dan perguruan tinggi swasta di Purwokerto mempersepsikan bahwa International Standards on Auditing (ISA) telah diterapkan secara efektif.

FAKTOR-FAKTOR YANG MEMENGARUHI KUALITAS AUDIT (STUDI PADA AKUNTAN PUBLIK YANG BERADA DI PROPINSI DAERAH ISTIMEWA YOGYAKARTA) Shidqi Kurnia; Atiek Sri Purwati
Jurnal Ekonomi Dan Bisnis Vol 23, No 01 (2020): JURNAL EKONOMI DAN BISNIS MARET 2020
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v23i01.1127

This study aims to determine the effect of independence, due professional care, work experience, motivation, gender, competence, audit fees, audit tenure, workload, and implementation of ISA standards on audit quality produced by the Public Accountant Office located in Provision D.I Yogyakarta. The sampling technique used was accidental sampling. The research sample obtained amounted to 55 respondents. Data collection method is done through a questionnaire using data analysis in the form of Multiple Regression Analysis on the SPSS v 23 for windows application, as well as documentation. The results of this study indicate that auditor independence has a significant positive effect on audit quality, Due Professional Care has a positive but not significant effect on audit quality, work experience has a significant positive effect on audit quality, motivation has a positive but not significant effect on audit quality, Gender has negatif and no significant effect on audit quality, Competence has significant positive effect on audit quality, Audit fee has positive but not significant effect on audit quality, Audit tenure has negative but not significant effect on audit quality, Workload has significant negative effect on audit quality, Implementation of ISA standard has significant positive effect on audit quality . Keywords: Independence, Due professional care, Work experience, Motivation, Gender, Competence, Audit fees, Audit tenure, Workload, Implementation of ISA standards, Audit quality.

PERSEPSI DOSEN, MAHASISWA (PPAk), MAHASISWA AKUNTANSI DAN PENGGUNA JASA TERHADAP DUE AUDIT CARE AKUNTAN PUBLIK Atiek Sri Purwati; Krishnoe Rachmi Fitrijati
Jurnal Ekonomi Dan Bisnis Vol 9, No 01 (2011): Jurnal Ekonomi Dan Bisnis, vol. 09, No. 01 Edisi Maret 2011
Publisher : Fakultas Ekonomi Universitas Pekalongan

The purpose of the research was to examine the perception of Accounting students, Lecturer, ProffesionalAccounting students and clients in Purwokerto related to public accountant’s due audit care. Furthermore, thisstudy was to recognize significant difference of perception among respondents about five determinants of dueaudit care which are consist of planning and supervision, internal control system, audit evidence, audit reportand internal and external condition.The research applied the survey method. The sampling method was purposive sampling from population. Thesample of research is 250 responden. Collected data was analyzed by one sample t -test and independentsample t-test (pooled varians t-test). The research implies that (1) according to respondents, auditors have notapplied due audit care as required by auditing proffesional ethics (2) There are no significant difference ofperception among respondents about five determinants of due audit care.Keywords: due audit care, perception

Factors Affecting Corporate Dividend Policy: Evidence from Emerging Market Roni Budianto; Eko Suyono; Atiek Sri Purwati; Irianing Suparlinah
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 20 No.1, Maret 2022
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v20i1.12318

Penelitian ini mengkaji pengaruh profitabilitas, likuiditas, leverage, set kesempatan investasi, dan ukuran perusahaan terhadap kebijakan dividen. Fenomena menunjukkan bahwa kebijakan deviden merupakan isu yang penting bagi perusahaan-perusahaan yang tercatat di Bursa Efek Indonesia. Sampel dipilih menggunakan metode purposive sampling. Penelitian ini menggunakan 34 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia untuk periode 2016-2020 (170 data observasi). Data dikumpulkan dari situs Bursa Efek Indonesia. Penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa profitabilitas dan ukuran perusahaan berpengaruh positif terhadap kebijakan dividen, sedangkan set kesempatan investasi menunjukkan hubungan yang negatif. Di sisi lain, likuiditas dan leverage tidak berpengaruh terhadap kebijakan dividen. Meskipun ada beberapa keterbatasan, seperti ukuran sampel yang relatif kecil, penelitian ini memberikan kontribusi untuk memberikan bukti empiris tentang faktor-faktor yang mempengaruhi kebijakan dividen, terutama dari konteks pasar negara berkembang.

Pengaruh Rasio Profitabilitas dan Leverage Terhadap Earnings Per Share (EPS) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2015) Nurul Amaliah Zamri; Atiek Sri Purwati; Sudjono Sudjono
Al-Tijary Al-Tijary, Vol. 1, No. 2, Juni 2016
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

This type of research is quantitative research. This study entitled "Effect of Profitability Ratio and Leverage to Earnings Per Share (EPS) (Empirical Study On Manufacture Company that Listed on Indonesia Stock Exchange 2012 to 2015)". The purpose of this study is to determine the effect of Basic Earning Power and Debt to Equity Ratio to Earnings Per Share. The population in this study were 143 companies listed on the Indonesian Stock Exchange (BEI) during the years 2012-2015. The sampling technique in this study using purposive sampling with total sample of 62 manufacture companies. Methods of data collection using documentation against secondary data collecting and recording data from the manufacture company's financial report 2012-2015 and the data analysis technique used is multiple linear regression analysis. Based on the results of research and analysis by using SPSS 15 for Windows indicate that: (1) Basic Earning Power has significant positive effect on earnings per share, (2) Debt to Equity Ratio hasn’t significant effect on earnings per share. The implications of this research is Basic Earning Power can be improved by managing all assets that owned by the company to increase net sales of the company so as to increase the advantages to be gained by shareholders as Earning Per Share. Companies should be able to utilize of debt funds as one of the funds used to support the company operations such as working capital, purchase of assets and etc. So that debt funds can increase of revenue for the company and this increase will have an impact on profit after tax. The Condition causes earnings per share also increased.

The Effectiveness of Investigative Audit: Role of Whistleblowing System in Disclosing Fraud in Yogyakarta, Indonesia Resha Monica Putri; Atiek Sri Purwati; Wita Ramadhanti; Yanuar E. Restianto
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2022: JTAKEN Vol. 8 No. 2 December 2022
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v8i2.1106

This study aims to analyze the whistleblowing system’s effect on fraud disclosure with the effectiveness of investigative audits as a mediator. Data collection was conducted by distributing questionnaires to the functional employee of Yogyakarta’s Inspectorate comprising auditors and Government Affairs Supervision in the Regions (Pengawas Penyelenggaraan Urusan Pemerintahan di Daerah, P2UPD). Data analysis was conducted using WarpPLS, with research results proving that the whistleblowing system significantly impacts fraud disclosure and the effectiveness of investigative audits. Furthermore, it will prove that the effectiveness of investigative audits significantly affects fraud disclosure and mediates the whistleblowing system’s effect on fraud disclosure. The result implies that optimizing the supporting factors in the whistleblowing system and the investigative audit examination process can improve fraud disclosure in Yogyakarta.

PENGARUH LINGKUNGAN ETIKA, INTENSITAS MORAL, DAN KOMITMEN PROFESIONAL TERHADAP INTENSI WHISTLEBLOWING Syahsa Permata Dwitia; Atiek Sri Purwati; Krisnhoe Rachmi Fitrijati; Umi Pratiwi
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

The purpose of this study was to examine the influence of the ethical environment, moral intensity, and professional commitment on the intensity of whistleblowing of employees at the Purwokerto, Purbalingga, and Banyumas District Attorney's Offices. This type of research is quantitative research. The data collection technique used a questionnaire. The sampling technique in this study used a saturated sample technique. The population of this study were 140 attorneys and the sample used in this study were 128 people. Data analysis technique using multiple linear analysis. The results showed: (1) The ethical environment has a positive and significant effect on whistleblowing intentions, (2) Moral intensity has a positive and significant effect on whistleblowing intentions, (3) Professional commitment has a positive and significant impact on whistleblowing intentions.

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