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All Journal Jurnal Akuntansi Indonesia PRESTASI AKRUAL: Jurnal Akuntansi Jurnal Dinamika Ekonomi dan Bisnis Magisma: Jurnal Ilmiah Ekonomi dan Bisnis EconBank : Journal Economics and Banking Abdimas Universal Jurnal Ilmiah Edunomika (JIE) Jurnal Akademi Akuntansi (JAA) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) AKTUAL Jurnal Abadimas Gorontalo
Mekani Vestari
STIE Bank BPD Jateng
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PENGARUH EARNINGS SURPRISE BENCHMARK TERHADAP PREDIKTABILITAS LABA DAN RETURN SAHAM Vestari, Mekani
PRESTASI Vol 9, No 01 (2012): Juni PRESTASI
Publisher : PRESTASI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.745 KB)

Abstract

The aim of this research is to get an empirical evidence about the impact of earnings surprise benchmark on earnings predictability and stock return predictability. The population of this research is 163 manufacture firms which is listed in Indonesia Stock Exchange refer to Indonesian Capital Market Directory that require data for year 2005 until 2010. Based on purposive sampling method the sample in this research is for about 123 firms. Market response is the dependent variable that measured with stock return for period t. Market response is influenced by independent variables which includes earnings predictability, stock returns predictability, earnings yield, asset turnover, operating cash to net income ratio, dividend pay out ratio and the association moderated with earnings surprise benchmark. Earnings predictability is measured by earnings (earnings per share) change  for period t, t+1, and t+2. Return predictability is measured by stock return for period t+1, and t+2. Earnings surprise benchmark is a moderating variable which interacts with all independent variables. The dummy variable is one when the net income is in the range of mean to standard deviation as a proxy of high earnings quality and zero when the net income is out of the mean to standard deviation with assumption that management do windows dressing and taking a bath. Data analysis is using linear regression.The analysis result shows that earnings surprise benchmark does not have significant impact on stock return predictability but have significant impact on earnings predictability. It shows that investor give enough attention to earnings with high quality. Keyword : earnings surprise benchmark, earnings predictability, stock return predictability, earnings per share, stock return
PERBEDAAN RESPON PASAR TERHADAP LABA Vestari, Mekani
PRESTASI Vol 11, No 1 A (2013): PRESTASI
Publisher : PRESTASI

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Abstract

ABSTRACT The aim of this research is to get an empirical evidence about the difference association between investor response toward earnings predictability for profitable firms and unprofitable firms. The population of this research is 163 manufacture firms which is listed in Indonesia Stock Exchange refer to Indonesian Capital Market Directory that require data for years 2005 until 2010. Based on purposive sampling method the sample in this research is for about 123 firms. The analysis uses CKSS model that represents Future Earnings Response Coefficient (FERC). Than the sample divided into two groups, consists of profitable firms and unprofitable firms to test by chow tests. The result shows that for profitable firms are significantly different with unprofitable firms of association between investor response to earnings predictability.  Keyword : future earnings response coefficient, profitable firms, unprofitable firms, liquidation option
Analisis Rasio-Rasio Dan Ukuran Keuangan, Prediksi Financial Distress, Dan Reaksi Investor Vestari, Mekani; Farida, Dessy Noor
AKRUAL: JURNAL AKUNTANSI Vol 5, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2013)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v5n1.p26-44

Abstract

AbstractThe purpose of this paper is to investigate financial ratios and financial measurements that can predict financial distress. This study also examined investor reaction. To proved the effect for the long period this study not only examined the effect of independent variables per year to the prediction of financial distress, but also examined the average for five years.Using logistic regression the results showed that there are four financial ratios that can predict financial distress. Business risk and firm size is not proven to predict financial distress. Using Kruskall-Wallis test this study also proved that investors can predict financial distress.
Analisis Rasio-Rasio Dan Ukuran Keuangan, Prediksi Financial Distress, Dan Reaksi Investor Vestari, Mekani; Farida, Dessy Noor
AKRUAL: JURNAL AKUNTANSI Vol 5, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2013)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v5n1.p26-44

Abstract

AbstractThe purpose of this paper is to investigate financial ratios and financial measurements that can predict financial distress. This study also examined investor reaction. To proved the effect for the long period this study not only examined the effect of independent variables per year to the prediction of financial distress, but also examined the average for five years.Using logistic regression the results showed that there are four financial ratios that can predict financial distress. Business risk and firm size is not proven to predict financial distress. Using Kruskall-Wallis test this study also proved that investors can predict financial distress.
ANALISIS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PERBANKAN SYARIAH DI INDONESIA Muliatul Awaliyah; Mekani Vestari
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 6 No 2 (2018): Magisma
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (610.925 KB) | DOI: 10.35829/magisma.v6i2.34

Abstract

Penelitian ini dilakukan dengan tujuan untuk memperoleh bukti empiris mengenai tingkat kesesuaian Corporate Social Responsibility (CSR) Bank Umum Syariah (BUS) di Indonesia dengan Global Reporting Initiative (GRI), Islamic Social Reporting (ISR), dan Ethical Identity Index (EII). Populasi dalam penelitian ini adalah Bank Umum Syariah (BUS) di Indonesia. Metode pengambilan sampel yang digunakan purposive sampling pada semua Bank Umum Syariah (BUS) di Indonesia untuk tahun pengamatan 2013-2015. Sampel yang diperoleh sebanyak 11 Bank Umum Syariah (BUS). Metode analisis yang diterapkan dalam penelitian adalah analisis isi. Hasil penelitian menunjukkan bahwa Ethical Identity Index (EII) memiliki tingkat kesesuaian paling tinggi dengan rata-rata pengungkapan sebesar 72,12%, diurutan kedua adalah Islamic Social Responsibility (ISR) dengan rata-rata pengungkapan sebesar 51,66%, dan yang terakhir adalah Global Reporting Initiative (GRI) dengan rata-rata pengungkapan sebesar 33,21%.
DISCLOSURE ATAS MANAGEMENT STATEMENT, INTELLECTUAL CAPITAL, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Sri Imaningati; Mekani Vestari
Jurnal Akuntansi Indonesia Vol 5, No 1 (2016): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.5.1.99-114

Abstract

Value of the firm is an investor perception about the condition of the firm, which is often refered to the stock price. High stock prices indicate high public appreciation of the firm. Efforts to maximize value of the firm is done by maximizing the factors that influence it. This study used three variables, namely Statement Management Disclosure, Intellectual Capital Disclosure, and Corporate Social Responsibility Disclosure. The object of the research ismanufacturing company from 2009 to 2013. Samples were collected by purposive sampling method. Multiple linear regression model used in this research model testing. The results showed that CSR Disclosure had a positive effect on Firm Value. Intellectual Capital Disclosure does not affect the Firm Value, while Management Statement Disclosure had a negative effect on the Firm Value.
Nilai Persediaan, Aset Tetap, Ukuran Perusahaan, Kualitas Audit, Dan Audit Tenure Terhadap Audit Report Lag Sarah Nuriela Sabatini; Mekani Vestari
ECONBANK: Journal of Economics and Banking Vol 1 No 2 (2019): October
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v1i2.176

Abstract

The purpose of research is to obtain empirical evidence of the effect of inventory value, fixed assets, firm size, audit quality and audit tenure on audit report lag by using the financial reports statements of manufacturing companies listed on the Indonesia Stock Exchange. The examined factors of this research are from inventory value, fixed assets, firm size, audit quality, and audit tenure as the independent variable, while the audit report lag as the dependent variable. The sample consists of 324 companies listed on the Indonesia Stock Exchange (IDX) and submitted financial reports to OJK in the period 2015-2017. The data that was used in this research was secondary data and selected by using purposive sampling method. This study used multiple linear regression as the analysis method. The results of this study indicate that the variable fixed assets, and the size of the company have a significant effect to the audit report lag, while the variable value of inventory, audit quality and audit tenure did not have significant effect to the audit report lag
Penyuluhan Pemanfaatan Media Sosial untuk Memperluas Jangkauan Pasar di Kampung Mayangsari Kelurahan Kalipancur Kota Semarang Taufiq Andre Setiyono; Mekani Vestari; Muhammad Yusuf; Muliawan Hamdani; Setyo Pantawis
Abdimas Universal Vol. 3 No. 2 (2021): Oktober
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v3i2.119

Abstract

Kampung Tematik is one of the innovations launched by the Government of Semarang City. Kampung Tematik are part of the sub-district that are undergoing repairs. Mayangsari Village, which is located in Kalipancur sub-district, Semarang City, is one of the kampung Tematik with superior products like of river tubbings and snacks. This community service aims to provide counseling on the use of social media to expand market reach in Mayangsari Village. The method used is by means of socialization to local residents. Through this counseling, it is hoped that the people of Mayangsari Village can promote local residents' production snacks as well as the beauty of river tubing and promote the Mayangsari Village area as one of the kampung Tematik in Semarang City. This devotion is carried out by socializing to public in Mayangsari Village, Kalipancur sub-district, Semarang City. The result is all entrepreneur expected to being able to expand market reach in Mayangsari Village, Kalipancur sub-district, Semarang City.
Dapatkah Earnings Quality Memoderasi Pengaruh Faktor Keuangan dan Non Keuangan terhadap Dividend Trend? Mekani Vestari; Muhammad Yusuf
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 3 (2022): February 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i3.1367

Abstract

This study aims to obtain empirical evidence that earnings quality strengthens / weakens the effect of profitability trend, leverage trend, liquidity trend, firm size trend, on dividend trend. The analysis method used is MRA (Multiple Regression Analysis). The analysis method used is MRA (Multiple Regression Analysis). The research object is all non-financial companies listed on the Indonesia Stock Exchange (BEI) in the 2014 to 2014 research period. 2018. The results show that earnings quality is able to strengthen the effect of the profitability trend, liquidity trend, and firm size trend on the dividend trend. This study is also able to prove that earnings quality is able to weaken the influence of the leverage trend on the dividend trend. Overall, the results of the study indicate that earnings quality is a purely moderating variable for the effect of profitability trend, leverage trend, liquidity trend, firm size trend on dividend trend
Analisis Rasio-Rasio Dan Ukuran Keuangan, Prediksi Financial Distress, Dan Reaksi Investor Mekani Vestari; Dessy Noor Farida
AKRUAL: JURNAL AKUNTANSI Vol 5 No 1: AKRUAL: Jurnal Akuntansi (Oktober 2013)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v5n1.p26-44

Abstract

AbstractThe purpose of this paper is to investigate financial ratios and financial measurements that can predict financial distress. This study also examined investor reaction. To proved the effect for the long period this study not only examined the effect of independent variables per year to the prediction of financial distress, but also examined the average for five years.Using logistic regression the results showed that there are four financial ratios that can predict financial distress. Business risk and firm size is not proven to predict financial distress. Using Kruskall-Wallis test this study also proved that investors can predict financial distress.
Co-Authors Abd. Rasyid Syamsuri Arina Adilla Hidayat Chusnulia Aryandhita Widayanti Dessy Noor Farida Dessy Noor Farida Khoirul Attiq Muhammad Yusuf Muhammad Yusuf Muliatul Awaliyah Muliawan Hamdani Muliawan Hamdani Nurbaeti Putri Hakim Sarah Nuriela Sabatini Setiyono, Taufiq Andre Setyo Pantawis Sri Imaningati Sri Imaningati