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All Journal Jurnal Keuangan dan Perbankan JDM (Jurnal Dinamika Manajemen) Akuntansi: Jurnal Riset Ilmu Akuntansi
Reni Yendrawati
Universitas Islam Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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THE EFFECT OF COMPANY DIVERSIFICATION TOWARDS EARNING MANAGEMENT MODERATED BY MANAGERIAL OWNERSHIP Kusumaningtyas, Ratih; Yendrawati, Reni
Jurnal Dinamika Manajemen Vol 6, No 2 (2015): September 2015 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Semarang State University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v6i2.4305

Abstract

This study aims to examine the effect of diversification towards earnings management moderated by managerial ownership. The sample in this research is 48 manufacturing companies listed in Indonesian Stock Exchange period 2009- 2013. Purposive sampling was utilized as a sampling technique in this study. This research used moderating regression analysis to examine the proposed of hypothesis. The result found that diversification has significant positive effect on earnings management. Managerial ownership also has significant positive effect in moderating the relationship between corporate diversification with earnings management. While the three control variables such as company size (size), the company’s growth (growth) and leverage have no significant effect on earnings management.
RELEVANSI NILAI INFORMASI LABA DAN ARUS KAS TERHADAP HARGA SAHAM Yendrawati, Reni; Pratiwi, Ratna Sari Indah
Jurnal Dinamika Manajemen Vol 5, No 2 (2014): September 2014 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Semarang State University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v5i2.3658

Abstract

Penelitian ini bertujuan untuk menguji relevansi nilai laba atau arus kas terhadap hargasaham dalam tahap siklus hidup yang berbeda. Siklus hidup perusahaan terdiri dari  empat tahap: start up, growth, mature dan decline. Penelitian ini menggunakan data sekunder pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2010-2012. Sampel yang digunakan dalam penelitian ini adalah 77 perusahaan dari industri manufaktur. Metode yang digunakan dalam pemilihan objek dalam penelitian ini adalah purposive sampling. Model analisis yang digunakan adalah analisis regresi berganda. Hasilnya membuktikan bahwa baik pada tahap growth, mature maupun laba lebih memiliki relevansi nilai dari pada arus kas terhadap harga saham. Penelitian ini tidak dapat menganalisis untuk tahap start-up, karena keterbatasan data sampel.The objective of the study was to test the relevance of profit value and cash flow toward the share price in different life cycle stages. The corporate life cycle consists of four stages: start up, growth, mature, and decline stage. This study used secondary data on the companies listed on the Indonesian Stock Exchange in the period of 2010-2012. The samples of this study were 77 companies from manufacture industries. It was a purposive sampling. The data were analyzed by multiple regression analysis using SPSS 17. The results showed that in the mature stage, the analysis accepted the hypothesis that net income are more value relevance than cash flow toward the share price. However, in the growth stage  and decline stage, the analysis rejected the hypothesis. This research did not analyze the start-up stage because of the sample data limitation.
Relevansi Nilai Informasi Laba dan Arus Kas terhadap Harga Saham Yendrawati, Reni; Pratiwi, Ratna Sari Indah
JDM (Jurnal Dinamika Manajemen) Vol 5, No 2 (2014): September 2014 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v5i2.3658

Abstract

The objective of the study was to test the relevance of profit value and cash flow toward the share price in different life cycle stages. The corporate life cycle consists of four stages: start up, growth, mature, and decline stage. This study used secondary data on the companies listed on the Indonesian Stock Exchange in the period of 2010-2012. The samples of this study were 77 companies from manufacture industries. It was a purposive sampling. The data were analyzed by multiple regression analysis using SPSS 17. The results showed that in the mature stage, the analysis accepted the hypothesis that net income are more value relevance than cash flow toward the share price. However, in the growth stage and decline stage, the analysis rejected the hypothesis. This research did not analyze the start-up stage because of the sample data limitation.
The Effect of Company Diversification towards Earning Management Moderated by Managerial Ownership Kusumaningtyas, Ratih; Yendrawati, Reni
JDM (Jurnal Dinamika Manajemen) Vol 6, No 2 (2015): September 2015 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v6i2.4305

Abstract

This study aims to examine the effect of diversification towards earnings management moderated by managerial ownership. The sample in this research is 48 manufacturing companies listed in Indonesian Stock Exchange period 2009- 2013. Purposive sampling was utilized as a sampling technique in this study. This research used moderating regression analysis to examine the proposed of hypothesis. The result found that diversification has significant positive effect on earnings management. Managerial ownership also has significant positive effect in moderating the relationship between corporate diversification with earnings management. While the three control variables such as company size (size), the companys growth (growth) and leverage have no significant effect on earnings management.
PERAN ENVIRONMENTAL PERFORMANCE TERHADAP ENVIRONMENTAL DISCLOSURE DAN ECONOMIC PERFORMANCE Yendrawati, Reni; Tarusnawati, Lalitya Reni
Jurnal Keuangan dan Perbankan Vol 17, No 3 (2013): September 2013
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (186.937 KB) | DOI: 10.26905/jkdp.v17i3.762

Abstract

This study aimed to determine the effect of environmental performance on environmental disclosure andeconomic performance, and also the effect of environmental disclosure on economic performance. The data wastaken from the annual report of 2009-2011companies listed on the Indonesian Stock Exchange and participatingin PROPER. This study used multiple regressions. Environmental performance results showed there wasa significant positive effect on environmental disclosure, environmental disclosure and there was a significantpositive effect on economic performance, and the environmental performance did not significantly affect theeconomic performance. Environmental performance had indirect influence on economic performance.
The Role of Corporate Governance as a Leverage Moderating and Free Cash Flow on Earnings Management Reni Yendrawati; Erin Febriana Asy’ari
Jurnal Keuangan dan Perbankan Vol 21, No 3 (2017): July 2017
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v21i3.704

Abstract

According to agency theory, there was a separation of function between principal and agent. This separation created different interest between principal and agent. This condition occurs because of the asymmetric information that the agent more knew company information than the principal. Therefore, it was interesting to study the actions of management. This research aimed to analyze the influence of leverage and free cash flow to earnings management and the ability to analyze the influence corporate governance consisting of managerial ownership, institutional ownership, independent commissioner, and audit committee in influencing earnings management on the listed manufacturing companies in Indonesia Stock Exchange during years 2010-2014. The results showed that leverage significantly influences to earnings management and free cash flow significantly influence to earnings management moderating variables that influence the relationship of leverage to earnings management is managerial ownership, independent commissioner, audit committee, and moderating variables that influence the relationship of free cash flow to earning management was managerial ownership and institutional ownership.DOI: https://doi.org/10.26905/jkdp.v21i3.704
Analisis Sistem Penggunaan Aplikasi Keuangan Tingkat Instansi (SAKTI) Dalam Penganggaran Balai Besar Pendidikan Dan Pelatihan Kesejahteraan Sosial Wildan Said; Reni Yendrawati
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.451

Abstract

The Institution Level Financial Application System (SAKTI) is an application part of the Integrated Financial Management Information System (IFMIS) which must be used by institutions/work units managing funds originating from the APBN. This system is designed to support financial management principles that are more orderly, effective, efficient, economical, transparent, accountable, integrated and performance-based. The aim of this research is to analyze the use of SAKTI in providing convenience in budgeting, obstacles when using SAKTI, and alternative technical methods if there are obstacles when using SAKTI. This type of research is descriptive qualitative with data collection methods by direct observation in the field and collecting additional data and information from credible sources. The results of the research that has been carried out indicate that SAKTI is proven to be able to provide easy access for institutions/work units, although there needs to be a solution to overcome existing obstacles.
Co-Authors Erin Febriana Asy’ari Gaby Marcellia, Gaby Ratih Kusumaningtyas, Ratih Ratna Sari Indah Pratiwi Tarusnawati, Lalitya Reni Wildan Said