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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal El-Riyasah : Jurnal Kepemimpinan dan Administrasi Jurnal Al-Iqtishad Jurnal Tepak Manajemen Bisnis Jurnal EMT KITA Dinamisia: Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Economics, Social, and Humanities Jurnal Akuntansi dan Bisnis Jurnal Bisnis dan Akuntansi Bilancia : Jurnal Ilmiah Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Inovasi Penelitian Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat PEKBIS Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE)
Poppy Nurmayanti M
Fakultas Ekonomi Dan Bisnis - Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI NET INTEREST MARGIN (BANK GO PUBLIK TAHUN 2008 S/D 2011) RMP, Margaret; Nurmayanti, Poppy
Jurnal Tepak Manajemen Bisnis Vol 6, No 3 (2014)
Publisher : Jurnal Tepak Manajemen Bisnis

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Abstract

The purpose of this study is to examine the factors that affect the net interest margin of the Go public Bank listed on the Indonesia S tock Exchange (BEI) in the period 2008 to 201 1. There are 15 banking companies r ecorded in BEI, which made the study population obtained from the Annual Report of the Bank as determined by Bank Indonesia. Data analysis method used is multiple linear regression analysis and hypothesis testing use t-statistics and f-statistics in level of significance 5%. Based on the statistics t test showed that the capital adequacy ratio, return on assets, loan-to- deposit ratio, operating expenses to operating income and size have a significant effect on the net interest margin. While, non-performing loans and did not significantly affect the net interest margin. In addition, the normality test and include the classical assumption that multicolinearity , heteroscedasticity test and autocorr elation test. During the obser vation period of the study show that the data are normally distributed. Based on the test multicollinearity, heteroscedasticity test and autocorrelation test found no variables that deviate from the classical assumptions, it is shown that the available data are qualified to use the model of multiple linear regression equation. The results together indicate that the variable return on assets, loan-to-deposit ratio, capital adequacy ratio, non- performing loans and operating expenses to operating income and size has a significant influence on the bank’ s net interest margin is going public. Thus the bank is expected to consider the factors that affect the net interest margin that banks more efficient performance.Keywords: CAR, NPL, BOPO, ROA, LDR,Size dan NIM.
Pengaruh kandungan informasi laporan laba rugi terhadap reaksi pasar modal Indonesia (Studi Kasus Pada Perusahaan Yang Listing Di BEI Periode 2011) Faridh, Dika Miftah; Nurmayanti, Poppy; Kurnia, Pipin
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine empirically the influence of the information content of the income statement to the stock market reaction . In this research data collection companies that serve as the sample is based on the following criteria : 1 ) All the companies listed on the Stock Exchange for 2011 except banks and financial institutions . 2 ) Has the financial statements ended December 31, 2011 . 3 ) The financial statements are presented in the currency. 4 ) Having a complete set of financial statements and can be obtained . 5 ) Data taken an accounting profit , not accounting the consolidated income statement . 6 ) Have a complete data regarding date of publication of financial reports and stock prices . Based on these criteria the company obtained 59 samples .Results of this study indicate that the statement of income has a significant effect on the stock market reaction . This suggests that the income statement can be use to predict how the stock market reaction .Keywords : income statement , capital market reactions
FAKTOR-FAKTOR YANG MEMPENGARUHI PREDIKSI PERINGKAT OBLIGASI DITINJAU DARI FAKTOR AKUNTANSI DAN NON AKUNTANSI MAGRETA MAGRETA; POPPY NURMAYANTI
Jurnal Bisnis dan Akuntansi Vol 11 No 3 (2009): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (156.872 KB) | DOI: 10.34208/jba.v11i3.238

Abstract

This research aims at providing empirical evidance on factor that affect obligation ratings prediction. This study examines the role of accounting data and non accounting data in predicting the accurance of obligation ratings. The accounting data consist of firm size, liquidity, profitability, leverage and productivity. The non accounting data consist of secure, maturity, and auditor reputation. The samples of this research consist of 80 firms are listed in PT. PEFINDO from 2005 to 2008 except Bank and Financial Institution, Securities Company and Other Finance. Logit regression is used to test the hypothesis. The finding of this research, 1) Firm Size, Liquidity, Leverage, Maturity and Auditor Reputation are insignificant variables determining obligation ratings and 2). Profitability, Productivity and Secure are significant variables determining obligation ratings. The result indicates that in general, the obligation of Indonesia firms are investment grade.
MODEL KONSEPTUAL KEPEMIMPINAN, GENDER, DAN DIVERSITAS Poppy Nurmayanti; Evi Suryawati; Yohannes Firzal; Sinta Ramaiyanti; Yusni Maulida
Jurnal EL-RIYASAH Vol 12, No 1 (2021): Juni 2021
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jel.v12i1.13151

Abstract

This paper presents a conceptual model on leadership, gender, and diversity toward decision making with using role congruity theory. This paper also explore generally whether and why gender may matter for leadership and evaluate views on a feminine/masculine in effectiveness leadership. Recently, considerations of gender and diversity have predominantly focused on differences and similarities between female and male leaders that results from the difference between stereotypes and leadership stereotype. These difference exist worldwide and globalization of management brings to the need to examine this stereotype phenomenon in cross cultural area.    
KUALITAS CEO DAN MANAJEMEN LABA RIIL: APAKAH SIKLUS HIDUP PERUSAHAAN PENTING? BUKTI DARI INDONESIA Poppy Nurmayanti
JURNAL AL-IQTISHAD Vol 17, No 1 (2021): Ekonomi Islam Dan Keberlangsungan Usaha
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v17i1.12780

Abstract

This study aims to examine whether chief executive officer (CEO) characteristic quality affect the real earnings management from Indonesia public companies. This study used annual reports and financial statement from Indonesia Stock Exchange especially from manufacturing sectors for period 2013-2018. To capture CEO characteristics quality, the authors develops aggregate CEO characteristics as CEO characteristics quality index namely financial expertise, educational background, professional career, tenure, age, and CEO status. This study also examines how well CEO characteristics quality index could signal the presence of earnings management. The author use life cycle proxies of DeAngelo et al (2006) to capture the dynamic nature of corporate life cycle, namely retained earnings-to-total asset (RE/TA) as growth stage and mature stage. The results show that companies with high CEO quality can suppress the occurrence of real earnings management activities both for the mature stage and for the growth stage. The findings suggest that having a general assessment of the CEO’s characteristics could signal the presence of real earnings management.
“PENGARUH FINANCIAL LEVERAGE, DIVIDEND PAYOUT RATIO, NET PROFIT MARGIN DAN KEPEMILIKAN PUBLIK TERHADAP PRAKTIK PERATAAN LABA (Studi pada perusahaan Manufaktur yang Terdapat di Bura Efek Indonesia Tahun 2016-2018) ” Mega Riska; Yusralaini Yusralaini; Poppy Nurmayanti
JURNAL AL-IQTISHAD Vol 17, No 2 (2021)
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v17i2.12275

Abstract

ABSTRAK “PENGARUH FINANCIAL LEVERAGE, DIVIDEND PAYOUT RATIO, NET PROFIT MARGIN DAN KEPEMILIKAN PUBLIK TERHADAP PRAKTIK PERATAAN LABA(Studi pada perusahaan Manufaktur yang Terdapat di Bura Efek Indonesia Tahun 2016-2018)”  OLEH:MEGA RISKA Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui bagaimana pengaruh financial leverage, dividend payout ratio, net profit margin, dan kepemilikan publik terhadap praktik perataan laba pada perusahaan manufaktur yang terdaftar di BEI periode tahun 2016-2018. Jumlah sampel penelitian ini sebanyak 44 perusahaan dengan metode penarikan sampel menggunakan metode purposive sampling. Penelitian ini menggunakan data sekunder yang diperoleh melalui laporan keuangan perusahaan. Analisis data menggunakan regresi linier berganda yang terdiri analisis statistik deskriptif, uji asumsi klasik, dan uji hipotesis. Hasil analisis data linier berganda menunjukkan kepemilikan publik berpengaruh positif dan signifikan terhadap praktik perataan laba. Dividend payout ratio berpengaruh negatif dan signifikan terhadap praktik perataan laba. Sedangkan untuk variabel financial leverage dan net profit margin tidak berpengaruh signifikan terhadap praktik perataan laba. Kata Kunci : Financial Leverage, Dividend Payout Ratio, Net Profit Margin, Kepemilikan Publik, dan Praktik Perataan Laba
Pengaruh Preferensi Mahasiswa Akuntansi terhadap Pengetahuan dan Kinerja Mahasiswa Alfiati Silvi; Poppy Nurmayanti
Jurnal Akuntansi dan Bisnis Vol 7, No 1 (2007)
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.v7i1.55

Abstract

Previous empirical research was investigating about the difference beliefs and knowledge influencing student’s performance. This study investigates whether accounting students’s preference to knowledge and student’s performance in order to increase student’s ability to act profesionally in the future. The research design was survey method with using purposive sampling technique, there were 190 accounting students as the respondents. The questionnaires were sent by snowballs method in Riau University (Unri), Islamic State University (UIN), and Islamic Riau University (UIR) Data analysis to test hypothesis is done with multiple linear regression analysis. This research results show that: (1) accounting student’s preference towards knowledge and student’s performance is valid and reliabel as research instruments, only uncertain knowledge is unreliabel, (2) the whole of variables do not effect student’s performance on multiple choice and essay test. It’s opposite with previous research, that shows uncertain knowledge, the complex knowledge, and the unlimited capacity affect student’s performance on essay test positively.
Faktor –faktor yang mempengaruhi kelengkapan pengungkapan laporan keuangan pada perusahaan property dan real estate yang terdaftar di bursa efek indonesia periode 2009 - 2011 Wiwik Pujiati; Azwir Nasir; Poppy Nurmayanti
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this research is to test the effect of the current ratio, net profit margin, debt to asset ratio, firm size, firm age, and the share of public ownership toward completeness of the disclosure of financial statements. The data used in this research is secondary data from annual financial reports of property & real estate company in 2009 - 2011 were obtained from the Indonesia Stock Exchange. The selection of the sample using purposive sampling. Based on the criteria, obtained a sample of 33 firms in this research. While the analysis tool used is multiple linear regression with the T-Test, to know how the effects of the independent variables toward dependent variable partially and R2 test to know the level of relationship of independent variables toward dependent variable. The research result showed that net profit margin, debt to asset ratio and the share of public ownership have a significant effect on the completeness of the disclosure of financial statements based on net profit margin with p value 0.010, debt to asset ratio of 0.024 and the share of public ownership of 0.000 from the α 0,05, but other variables such as current ratio, firm size and firm age does not affect the completeness of the disclosure of financial statements. The coefficient of determination of this research is 43.70%.Keywords : completeness of the disclosure of financial statements. current ratio, net profit margin, debt to asset ratio, firm size, firm age, and the share of public ownership
President Director Age, MBA Degree, and Earnings Management Siska Rohaliza; Poppy Nurmayanti M; Emrinaldi Nur DP
Indonesian Journal of Economics, Social, and Humanities Vol 4 No 2 (2022)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.4.2.99-110

Abstract

This study aimed to examine the effect of president director’s characteristics (i.e., age and MBA degree) on earnings management. This study used accrual earnings management with abnormal accruals as a proxy and real activity earnings management with abnormal discretionary expense as a proxy for earnings management. The population is all manufacturing companies listed on the Indonesia Stock Exchange between 2016 and 2019. The sample was selected based on the purposive sampling method, so that the companies sampled were 91 companies with a total of 364 observations. The data analysis method used is multiple regression analysis. These results find that age has a negatively significant effect on abnormal accruals and has not significant effect on abnormal discretionary expense. An MBA degree as a proxy for education has a positively significant effect on earnings management. Our results are consistent with the predictions of the upper echelons theory and have implications for various stakeholders, as well as providing insight for regulators in determining the qualifications or requirements to become president director
PENGARUH KOMPETENSI, PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMPENSASI TERHADAP KINERJA ACCOUNT REPRESENTATIVE DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI Afrina Afrina; Vince Ratnawati; Poppy Nurmayanti; Fitri Yunina
Jurnal Inovasi Penelitian Vol 2 No 3: Agustus 2021
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jip.v2i3.768

Abstract

This research aims to analyze the effect of competency, use of information technology, compensation and organizational commitment as a moderating variable and its impact on Account Representative performance. The proposed hypothesis: Competency has a significant effect on Account Representative performance, use of technology information has a significant effect on Account Representative performance, compensation has a significant effect on Account Representative performance and organizational commitment as a moderating variable between the effect of competency, use of information technology and compensation to the Account Representative performance. The result of the research shows that competency has positive and significant effect to Account Representative performance, use of technology information has no significant effect to Account Representative performance, compensation has no significant effect to Account Representative performance, organizational commitment doesn’t moderate effect of competency to Account Representative performance, organizational commitment doesn’t moderate effect of use of technology information and organizational commitment doesn’t moderate effect of compensation to Account Representative performance to Account Representative performance.
Co-Authors Afrina Afrina Alfiati Silvi Andewi Rokhmawati Andreas Andreas Annisa Dwi Yuliana Azwir Nasir Azwir Nasir Benny Hamdi Rhoma Putra Citra Rezki Ramadhani David Febryant Dika Miftah Faridh Dira Febrianti Edfan Darlis Emrinaldi Nur DP EMRINALDI NUR DP Evi Suryawati Fifi Nofiani Firzal, Yohannes Fitri Fitri fitri yunina Hafiz Tri Zuriansyah Harnedi Maizir Indrawati, Novita MAGRETA MAGRETA Malahayati Ibrahim Margaret RMP Mega Riska Melta Suplina Mudrika Alamsyah Mukhlis Mukhlis Nanda Fatmawati Nita Wahyuni Nurhafida Nurhafida Pipin Kurnia Pipin Kurnia Putri Badriah Mukarromah Raihan Arditama Harnedi Ramadahniel Islami Reni Suryanita Restu Agusti Ria Nelly Sari Riztari Anggraini Ruminda Ruminda Sem Paulus Silalahi Sinta Ramaiyanti Siska Rohaliza Supriono Supriono Vince Ratnawati Widiasti Sukmaningrum Wiwik Pujiati Yenita Roza Yesi Mutia Basri Yusni Maulida Yusralaini Yusralaini