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FAKTOR FUNDAMENTAL, SUKU BUNGA DAN NILAI TUKAR TERHADAP RETURN SAHAM Widyastuti, Tri; Andamari, Basis G.
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 1, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.246 KB) | DOI: 10.14710/jaa.10.1.13-28

Abstract

This research is performed in order to test the influence of the variables Return on Equity (ROE),Debt Equity of Ratio (DER), Earning per Share Log (EPS Log), Interest Rate and Exchange Ratetoward Stock Return of companies that specializes in consumption goods sector that is listed inBEI over period 2008 – 2011. Data analysis with multi linier regression and hypothesis test usedt-test and F-test at level of significance 5%. Besides that, a classic assumption examination whichconsist of data normality test, multicolinierity test, heteroskedasticity test and autocorrelation testis also being done to test the multi linier regression model. Based on normalty test, multicolinieritytest, heteroskedasticity test and autocorrelation test, the multi linier regression model has fulfilthe classic assumption deviation empirical evidence show as EPS Log, and Interest Rate haveinfluence significance toward Stock Return. ROE, DER and Exchange rate do not have influence significance toward Stock Return . Where it was proved that together ROE, DER, EPS Log, Interest Rate and Exchange Rate have influence significance toward Stock Return of the company
Pengaruh Ukuran Embriozigot terhadap Regenerasi Beberapa Klon Kakao Avivi, Sholeh; Restanto, Didik Pudji; Widyastuti, Tri
Jurnal Natur Indonesia Vol 13, No 3 (2011)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.245 KB) | DOI: 10.31258/jnat.13.3.237-243

Abstract

This sesearch identified the responses of size of zygotic embryo of cocoa and to identify the responses of cocoaclone types toward ability to produce somatic embryo. The research was designed by Completely RandomizedFactorial Design within five replications. The first factors were the sizes of used explants, namely small (2-5 mm),average (6-9 mm) and big (10-15 mm). The second factors were cocoa clones, namely RCC 72, Sca 6, KW 162, KW163 and KW 165. The result showed that the best explant was the small size (2-5 mm) of cocoa zygotic embryo. Ithad significantly on number of rooting embryos and number of embryos with buds on rooting media. Clone RCC 72was the most responsive clone and could generate to be plantlet. Clone KW 165 performed the lowest response.
Pemikiran Moral dan Faktor-Faktor Pribadi Mahasiwa terhadap Perilaku Moral Widyastuti, Tri; Ariani, Meiliyah
Jurnal Bisnis Manajemen Vol 16, No 1 (2015): March 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1080.626 KB) | DOI: 10.24198/jbm.v16i1.30

Abstract

This study is aimed to examine the effect of moral reasoning and the student’s personal factors towards moral behaviour of accounting students in the four basic components to behave underlying of any moral actions or moral behaviour of an individual. In addition to that, it is also to examine the effect of accounting student demographic variables such as sex, Grade Point Average (GPA), and age towards their moral behaviour. The sample selected is done by using a purposive sampling method. Research data was collected from Accounting students of Pancasila University, Jakarta within academic enrollment year 2011/2012. The number of samples used are Accounting students of the 5th to 8th semester totaling 150 students. The analysis technique used is a multiple regression in SPPS ver.19. The results of the study shows moral reasoning and student’s personal factors influence positively and significantly towards the moral behaviour of accounting students simultaneously. Meanwhile, student’s personal factors which measured in the level of idealism, level of relativism in partial has positive and significant impact on student’s moral behaviour. And, others student’s personal factors are measured with locus of control, sex, GPA, and age has no significant influence towards moral behaviour partially.
PENGARUH INTELLECTUAL CAPITAL TERHADAP COMPANY’S PERFORMANCE DENGAN FIRM’S VALUE SEBAGAI VARIABEL MODERATING PADA INDUSTRI PERBANKAN DI INDONESIA Farida Tyas Styaningrum; Tri Widyastuti; Darmansyah Darmansyah
Jurnal Akrab Juara Vol 5 No 2 (2020)
Publisher : Yayasan Akrab Pekanbaru

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Abstract

This study intened to analyze the effect of intellectual capital (value added physical capital value added human capital, value added structutal capital) on company performance and firm value as a moderating variable in banking companies in Indonesia. The independent variable of this study is Intellectual capital, the dependent variable is the company's performance and the moderating variable is firm value. The sample used in this study is the banking institution that reports the composite value of good corporate governance by self assessment in 2012-2016. The sample was conducted using the purposive method sampling. The statistical method uses Partial Least Square. The data used is quantitative data with an empirical study approach for secondary data. The results of the study show that intellectual capital significantly positively influences company performance with firm value as a moderating variable. The limitation of this study is that the observations used in this study are relatively few and cannot explain one decade that is limited to banks listed on the Indonesia Stock Exchange in 2012-2016, this is related to the existence of data limitations.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, TERHADAP BELANJA DAERAH DAN DANA BAGI HASIL SEBAGAI PEMODERASI PEMERINTAH KABUPATEN / KOTA DI PROVINSI JAWA BARAT PERIODE TAHUN 2010/2014 Untung, Joko; Widyastuti, Tri; Suyanto, -
E-Journal Widya Ekonomika Vol 1 No 2 (2018)
Publisher : L2Dikti Wilayah III

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Abstract

Regional generated revenues is the main source of regional funding, therefore the ability to implement the economic measure of the magnitude of the contribution made by the Regional generated revenues of the budget, the greater the contribution that can be provided by the Regional generated revenues of the budget means less dependence of local governments on central government and. The objective of the research was to find out the influence of PAD (Regional Generated Revenues), DAU (General Allocation Fund), and DAK (Specific Allocation Fund) and Sharinf Funds as moderating variable on the relationship between PAD, DAU, DAK with regional expenditure. The sample used in this study were 26 Districts / Towns comprises were determined by purposive sampling method. The criteria used in determining the sample of the Regency / City Budgets publish consistently from 2010-2014. The data used in this research is secondary data.The results showed that the PAD, DAU and DAK simultaneously affect the regional expenditure. Partially PAD and DAU effect on regional expenditure while DAK has no effect on regional expenditure. The results of the research with moderation regression analysis (MRA) showed that DBH not moderating variables strengthen or weaken the relationship PAD, DAU, DAK with regional expenditure.
PENGARUH PENGETAHUAN AUDIT, INDEPENDENSI DAN PENGALAMAN AUDITOR TERHADAP KUALITAS HASIL AUDIT INVESTIGASI PADA AUDITOR INSPEKTORAT JENDERAL KEMENTRIAN KEUANGAN Imron, Muhammad Ali; Widyastuti, Tri; Amilin, -
E-Journal Widya Ekonomika Vol 1 No 2 (2018)
Publisher : L2Dikti Wilayah III

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Abstract

In order to guarantee the quality of audit results, has been set Auditing Standards. This research aims to determine the influence of audit knowledge, independence and auditor's experience to quality of audit investigation. In this research, independent variables are audit knowledge, independence, and auditor's experience and the dependent variable is quality of audit investigation. The method used is a technique of analysis by method of Ordinary Least Squares with mutiple linier regression. This research uses primary data by using a questionnaire to collect auditor's perception of the variables tested. The samples taken are 130 auditors in Inspectorate General of the Ministry of Finance. The results of this study explains that: (1) Three independent variables have a significant influence on the dependent variable simultaneously; (2) There is a significant influence on variables of audit knowledge toward quality of audit investigation partially; (3) There is a significant influence on variables of auditor's independence toward quality of audit investigation partially; (4) There is a significant influence on variables of auditor's experience toward quality of audit investigation partially.
PENGARUH KUALITAS AUDIT, FINANCIAL DISTRESS, DEBT DEFAULT TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN KESUMOJATI, SISTER CLARA ISLAMY; WIDYASTUTI, TRI; DARMANSYAH, DARMANSYAH
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 3, No 1 (2017): Juni 2017
Publisher : Universitas Pakuan

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Abstract

AbstrakOpini going concern yang diterima oleh sebuah perusahaan menunjukkan adanya kondisi dan peristiwa yang menimbulkan keraguan auditor akan kelangsungan hidup perusahaan. Opini audit going concern dapat digunakan sebagai peringatan awal bagi para pengguna laporan keuangan guna menghindari kesalahan dalam pembuatan keputusan. Studi ini bertujuan untuk meneliti pengaruh kualitas audit, financial distress, debt default terhadap penerimaan opini audit going concern. Sampel yang digunakan dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia perioda tahun 2011-2015. Pengambilan sampel dengan menggunakan purposive sampling dan diperoleh sampel sebanyak 160 observasi dari 32 perusahaan yang dijadikan sampel dalam penelitian ini. Pengujian hipotesis dilakukan dengan menggunakan regression logistic. Hasil pengujian hipotesis menunjukkan bahwa kualitas audit tidak berpengaruh signifikan terhadap opini audit going concern. Sedangkan variabel financial distress dan debt default berpengaruh signifikan terhadap opini audit going concern. Kata kunci: Opini Audit Going Concern, Kualitas Audit, Financial Distress, Debt Default
Integritas, Objektivitas, Profesionalime Auditor dan Kualitas Audit di Kantor Akuntan Publik Jakarta Selatan Susilo, Pria Andono; Widyastuti, Tri
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 2, No 1 (2015): Juni
Publisher : Magister Akuntansi Universitas Pancasila

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Abstract

A B S T R A C TAudit quality is the possibility of finding and reported a violation of the client’s accounting system. This study aims to examine the influence influence the integrity, objectivity and professionalism of auditors on audit quality. The study used survey method in January to March 2014. Research sampling method based on convenience in the election samplel by destination. Respondents many as 82 people. The data analyzed using regression methods. The results indicate variable integrity, objectivity and professionalism of auditors affect simultaneously and can be used to predict the quality of audit results. From the research hypothesis can result in that variable integrity of auditors have a significant positive effect on audit quality. Professionalism variable also has a significant positive effect on audit quality but objectivity variable has no significant effect on audit quality .A B S T R A KKualitas audit adalah kemungkinan menemukan dan melaporkan pelanggaran sistem akuntansi klien. Penelitian ini bertujuan untuk menguji pengaruh mempengaruhi integritas, objektivitas dan profesionalisme auditor terhadap kualitas audit. Penelitian ini menggunakan metode survei di Januari - Maret 2014. Metode penelitian sampling berdasarkan kenyamanan dalam pemilihan samplel oleh tujuan. Responden sebanyak 82 orang. Data dianalisis dengan menggunakan metode regresi. Hasil penelitian menunjukkan integritas variabel, objektivitas dan profesionalisme auditor berpengaruh secara simultan dan dapat digunakan untuk memprediksi kualitas hasil audit. Dari hipotesis penelitian dapat menghasilkan bahwa integritas variabel auditor memiliki efek positif yang signifikan terhadap kualitas audit. Variabel Profesionalisme juga memiliki efek positif yang signifikan terhadap kualitas audit, tetapi variabel objektivitas tidak berpengaruh signifikan terhadap kualitas audit.
Expectation Gap pada Persepsi Auditor Internal dengan Auditee terkait Kompetensi, Independensi, dan Kualitas Audit Puspita Sari, Linda Dewi; Widyastuti, Tri
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 5, No 1 (2018): Juni 2018
Publisher : Magister Akuntansi Universitas Pancasila

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Abstract

ABSTRACTMapping result of State Development Audit Agency for Inspectorate General of Ministry of Agriculture by Internal Audit Capability Model was on second level (Infrastructure) and the audit result of State Audit Agency was unqualified opinion, but there was notes for assets arrangement and Inspectorate General was rated that it gave a contribution. On the other hand, the result of internal assesment was on good category. This research aims to analyze expectation gap between internal auditor’s perception and perception of auditee for competency, independency, and quality of audit. Population in this research consist of internal auditor and auditee represented by audited work units under the annual audit work program in 2017. Sampling using the Slovin formula and on data collection obtained data as much as 58 auditors and 82 auditee.Method of data analysis using independent t-test. The result show there is an expectation gap between internal auditor’s perception and perception of auditee for independency and internal auditor’s quality of audit but there isn’t an expectation gap between internal auditor’s perception and perception of auditee for competency.ABSTRAKHasil pemetaan Badan Pengawasan Keuangan dan Pembangunan terhadap Inspektorat Jenderal Kementerian Pertanian dengan pendekatan internal audit capability model masih pada level 2 (infrastructure) dan hasil pemeriksaan Badan Pemeriksa Keuangan atas Laporan Keuangan Kementerian Pertanian Tahun 2016 adalah Wajar Tanpa Pengecualian, namun masih terdapat beberapa catatan antara lain penataan aset yang dinilai belum memadai dan Inspektorat Jenderal dinilai publik turut serta memberikan andil. Di sisi lain, hasil penilaian internal menunjukkan nilai yang relatif baik. Penelitian ini menganalisis apakah terdapat expectation gap antara persepsi auditor internal dan auditee terkait dengan kompetensi, independensi, dan kualitas audit. Populasi dalam penelitian terdiri atas auditor Inspektorat Jenderal Kementerian Pertanian dan auditee yang diwakili jumlah unit/satuan kerja yang diaudit sesuai Program Kerja Audit Tahunan Tahun 2017. Pengambilan sampel menggunakan rumus Slovin dan pada pengumpulan data didapatkan data sebanyak 58 orang auditor internal dan 82 orang auditee. Metode analisis data menggunakan independent t-test menunjukkan terdapat expectation gap antara persepsi auditor internal dan auditee terkait dengan independensi dan kualitas audit dari auditor internal, namun tidak terdapat expectation gap antara persepsi auditor internal dan auditee terkait kompetensi auditor internal.Keywords: expectation gap, perception, competency, independency, quality of audit.JEL Classsification: M41, M42
Peran Dewan Komisaris, Komite Audit, Struktur Kepemilikan Perusahaan Dan Perataan Laba Perusahaan Manufaktur Kartini, Kartini; Widyastuti, Tri
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 5, No 2 (2018): Desember
Publisher : Magister Akuntansi Universitas Pancasila

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Abstract

ABSTRACTThis study aims to examine and analyze empirically the influence of the role of the board of commissioners, and audit committee, corporate ownership structure on income smoothing practices using the Eckel index, the influence of the role of the board of commissioners and audit committee is measured using the checklist score based on the characteristics of independence, activity, number of members and competence. The ownership structure is measured by the percentage of ownership. Control variables are entered into the model to neutralize the influence of unnecessary external variables. The sample is 135 manufacturing firm years listed in the Indonesia Stock Exchange. Hypothesis testing is done by logistic regression test. The test results show that the audit committee has a higher probability of practicing income smoothing, while the board of commissioners and ownership structure do not affect the income smoothing practice.ABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisi secara empiris pengaruh peran dewan komisaris, dan komite audit, struktur kepemilikan perusahaan terhadap praktik perataan laba dengan menggunakan indeks Eckel, pengaruh peran dewan komisaris dan komite audit diukur mengunakan score checklist berdasarkan karakteristik independensi, aktivitas, jumlah anggota dan kompetensi, sedangkan struktur kepemilikan diukur dengan persentasi jumlah kepemilikannya dengan menggunakan variabel kontrol untuk menetralisir pengaruh variabel-variabel luar yang tidak perlu. Sampel adalah  135 data tahun perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Pengujian dilakukan dengan uji regresi logistik. Hasil pengujian menunjukkan bahwa komite audit memiliki probabilitas lebih tinggi untuk melakukan praktik perataan laba, sedangkan dewan komisaris dan struktur kepemilikan tidak berpengaruh terhadap praktik perataan laba.Keywords: income smoothing, effectiveness of the board of commissioners, audit committee, ownership JEL Classification: M40, G32