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All Journal Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Manajemen Universitas Bung Hatta Jurnal Kajian Akuntansi dan Auditing

Yeasy Darmayanti

Universitas Bung Hatta

Author-ID : 3911063

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 7 Documents Claim Missing Document

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Articles

Pengaruh Struktur Kepemilikan terhadap Kualitas Laba (Studi Empiris Perusahaan Manufaktur yang Listed di BEI Tahun 2009-2011) Kiki Afialim Fitri; Dwi Fitri Puspa; Yeasy Darmayanti; Siti Rahmi
Jurnal Kajian Akuntansi dan Auditing Vol. 14 No. 1 (2019): April 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

This study aims to obtain evidence of the influence of ownership structure as measured by managerial and institutional ownership on earnings quality. This study used 37 companies listed on the Indonesia Stock Exchange. The sample selection was carried out using purposive sampling method. The research period was conducted from 2009 - 2011. To simplify the data processing stage, two categories of variables were used. The first is the independent variable, namely managerial ownership and institutional ownership. Second is the dependent variable is the quality of earnings. The analytical method used is quantitative using multiple regression models. Based on the results of hypothesis testing, it can be concluded that managerial ownership structure and institutional ownership do not have a significant effect on the earnings quality of manufacturing companies listed on the Indonesia Stock Exchange. So it can be concluded that during the observation period in this study the ownership structure as measured by managerial ownership and institutional ownership is not a variable that affects the quality of earnings in manufacturing companies listed on the Indonesia Stock Exchange.

Analisis Pemilihan Saham dan Tingkat Risiko terhadap Kinerja Reksa Dana Saham Putri Yolanda; Fivi Anggraini; Yeasy Darmayanti
Jurnal Kajian Akuntansi dan Auditing Vol. 14 No. 2 (2019): Oktober 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Mutual funds performance is one of the most important method to measure the capability of Mutual funds, this method will answer your question whether the mutual funds can be used as a good priority in investment or not. Beside that, the manager’s ability in selecting share also play the big role, since the choice that made by the manager will determine how much “return” will be received by the investors. After that, the high risk in investment, which later will show up, should be considered before taking the final decision in selecting share.This study aimed to verify the effect of share selection and the level of risk on the performance of mutual fund sharesThe data used in this study is the share of mutual funds in 2009-2011 and the samples are 18 mutual funds selected by using purposive sampling method. The data are obtained from the NAB of each fund which can be obtained at Bapepam-LK. Based on the results of hypothesis for regression models, we found out that selecting share give a great influence on Mutual funds performance and the level of risk has no significant effect on the in Mutual funds performance.

Faktor-Faktor yang Mempengaruhi Pemanfaatan Teknologi Informasi terhadap Kinerja Individual pada KPP Pratama Kota Padang Elsa Afriyanti; Yeasy Darmayanti; Yunilma Yunilma
Jurnal Kajian Akuntansi dan Auditing Vol. 14 No. 2 (2019): Oktober 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Nowadays, the role of information technology has developed rapidly. Directly, technology can affect individual performance in completing their work at the company. So, information technology has a strategic role in organizations and individuals. The purpose of this study is to find the effect of social factors, “affect”, complexity, task suitability, and conditions that facilitate individual performance in Padang Primary Tax Office. The population in this study are all tax officers who work at KPP Pratama Padang. The sampling method is purposive sampling. Based on research findings, it is found that social factors and future consequences have a significant effect, while “effect”, task complexity, and facilitating conditions do not have significant results on individual work.

Pengaruh Diversitas Dewan Komisaris dan Dewan Direksi Terhadap Kinerja Perusahaan (Studi Empiris: Perusahaan Manufaktur Di BEI Periode 2014-2018) LILIS GUSTIANA; Yeasy Darmayanti; Meihendri Meihendri
Jurnal Kajian Akuntansi dan Auditing Vol. 16 No. 1 (2021): April 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

This study aims to determine the effect of board of commissioners and board of directors diversity on company performance in manufacturing companies listed on the Indonesia Stock Excharge for the 2014-2018 period. By using purposive sampling method, obtained 45 samples of manufacturing companies listed on the Indonesia Stock Exchange. Based on the results of hypothesis testing, it was found that the age diversity of the board of commissioners had no significant effect on company performance; the diversity of board of commissioners educational background had no significant effect on company performance, the diversity of board of commissioners tenure had a significant effect on company performance. While the diversity of board of directors age had a significant effect on company performance, diversity the of educational backgrounds of the board of directors does not have a significant effect on company performance, and the diversity of tenure of the board of directors does not have a significant effect on company performance. Keywords : Company Performance, Age, Education, Tenure, Board Of Commissioners Board Of Directors.

PENGARUH USIA, PENDIDIKAN, ETNIS, TENURE DAN BOARD OWNERSHIP TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA 2014-2018 Lidya Eka Putri; Yeasy Darmayanti
Jurnal Kajian Akuntansi dan Auditing Vol. 16 No. 2 (2021): Oktober 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Abstract This study aims to prove and analyze the effect of age, education, ethnicity, tenure and board ownership on earnings management in manufacturing companies on the Indonesia Stock Exchange. Sample for the study is manufacturing companies were used which were selected using a purposive sampling method. The data used are from 2014 - 2018. The method of analysis used in this study is multiple regression processed using SPSS. Based on the results of hypothesis testing, it was found that age, education and tenure had influence on earnings management in manufacturing companies on the Indonesia Stock Exchange, while ethnicity and board ownerships had no significant effect on earnings management in manufacturing companies on the Indonesia Stock Exchange Keywords: Age, Education, Ethnicity, Tenure, Board Ownership

THE EFFECT OF ABILITY, SOCIO DEMOGRAFI AND SELF EFFICACY ON ENTREPRENEURIAL INTENTION OF MENTAWAI ISLAND INDIGENOUS COMMUNITY Novia Rahmawati; Yeasy Darmayanti; Daniati Puttri
JURNAL MANAJEMEN UNIVERSITAS BUNG HATTA Vol 17 No 1 (2022): Jurnal Manajemen Universitas Bung Hatta
Publisher : Management Department, Faculty of Economics and Business, Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jmubh.v17i1.19967

This research aims to test the effects of ability, socio demography, self efficacy on entrepreneurial intention of Mentawai Island indigenous community. This research is based on National Labor Force Survey (SAKERNAS) 2014-2016 which describe the number of unemployment, Statement by Regent of Mentawai Island about enterprises in Mentawai Island Regency were more dominated my migrants and foreign workers, Mentawai Island Regency was including in the 122nd underdeveloped regencies in 2015-2019, and development of entrepreneurs is considered as a strategic step in maintaining national economic problems. The number of samples in this study 90 respondents, obtained by using accidental sampling method. Hypothesis testing using multiple regression. Based on testing results in the first hypothesis, it is found out that ability influences significantly on entrepreneurial intention. The second hypothesis shows that socio demography influences significantly on entrepreneurial intension. And the third hypothesis also shows that self efficacy influences significantly on entrepreneurial intension

STATUTORY ATTRIBUTES OF FEMALE DIRECTORS AND EARNINGS QUALITY IN INDONESIA Yeasy Darmayanti
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 20 No. 1 (2023)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v20i1.13700

All parties with an interest in the company need quality earnings information for economic decision making. This creates a moral hazard on the part of management to use various means in order to provide good news for these parties. This study aims to examine the effect of various attributes required by law (namely business education background, proportion, years of service, and foreign citizenship) related to the presence of women in top management on the earnings quality of companies in Indonesia. With the sample criteria set, 467 observations were obtained for companies listed on the IDX in 2015 - 2018. The results obtained indicate that the business education background and foreign citizenship of female directors affect earnings quality. Meanwhile, the proportion and tenure of female directors have no effect on earnings quality.

Co-Authors Daniati Puttri Dwi Fitri Puspa Elsa Afriyanti Fivi Anggraini Kiki Afialim Fitri Lidya Eka Putri LILIS GUSTIANA Meihendri Meihendri Novia Rahmawati Putri Yolanda Siti Rahmi Yunilma Yunilma

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