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ANALISIS PENGARUH LEVERAGE, PROFITABILITY, DAN FOREIGN OWNERSHIP TERHADAP PENGUNGKAPAN INFORMASI TANGGUNG JAWAB SOSIAL PERUSAHAAN (CORPORATE SOCIAL RESPONSIBILITY) Sigit Handoyo; Tito Jakasurya
Matrik : Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan Volume 11 Nomor 2 Tahun 2017
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (650.783 KB) | DOI: 10.24843/MATRIK:JMBK.2017.v11.i02.p07

Abstract

Penelitian ini bertujuan untuk menganalisa hubungan antara leverage, profitability, dan foreign ownership terhadap pengungkapan informasi tanggung jawab sosial (CSR) pada perusahaan dari sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013 - 2014. Nilai indeks Corporate Social Responsibility (CSR) diukur dengan menggunakan nilai antara indikator yang diungkapkan oleh perusahaan dibagi dengan jumlah indikator yang diatur dalam Global Reporting Initiative (GRI). Metode pengujian hipotesis dalam penelitian ini menggunakan analisis regresi berganda. Hasil penelitian menunjukan bahwa leverage dan profitability memiliki pengaruh dan signifikan terhadap pengungkapan Corporate Social Responsibility (CSR) pada perusahaan dari sektor pertambangan di Indonesia.
Determinants of Audit Report Lag of Financial Statements in Banking Sector Sigit Handoyo; Erza Diandra Maulana
Matrik : Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan Volume 13 Nomor 2 Tahun 2019
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (808.621 KB) | DOI: 10.24843/MATRIK:JMBK.2019.v13.i02.p02

Abstract

Audit Report Lag (ARL) is the time length of the auditor completing their activities on the client is measured from the end of the fiscal year until the date of audit report was signed. Research related to ARL has been widely carried out in some countries, considering the importance of this issue. This study analyzed the factors that affect ARL on the Conventional Bank Companies listed in the Indonesia Stock Exchange. The sample consisted of 84 companies listed in Indonesia Stock Exchange (IDX) which submitted financial reports to OJK (the Financial Service Authority) in the period of 2013-2015. The data used in this research was selected by using purposive sampling method and analysis used multiple linear regression. Based on the analytical results, Profitability, Auditor Opinion, and Firm Reputation had negative significant effect toward ARL. Then Auditor Switching, Complexity, and Board of Size of Director had positive significant effect toward ARL.
BALANCED SCORECARD IN MANUFACTURING COMPANY Meutia Rahma; Sigit Handoyo
Optimum: Jurnal Ekonomi dan Pembangunan Vol 7, No 1 (2017)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.889 KB) | DOI: 10.12928/optimum.v7i1.7892

Abstract

Due to the competitiveness in business world has been rising rapidly; the company must be able to enhance its performance in order to compete with other competitors. In measuring the performance, company should have a good performance measurement system that can assess the company’s performance comprehensively and appropriately. Balanced scorecard assessed to become a comprehensive and appropriate performance measurement systems that help the organization not only measure the performance but also manage the strategies. In this research, the researchers aim to analyze the current performance measurement systems applied in PT. Yokatta Indonesia as a sample. The type of research method is qualitative research and uses descriptive qualitative. Questionnaire has been tested for validity and reliability by using SPSS for Windows Release 19.0. Data analysis is used triangulation in combining several qualitative and quantitative data. From the results, performance measurement system balanced scorecard is being implemented in PT. Yokatta Indonesia not appropriately with considering some factors related with management style, additional costs, and also company infrastructures.
THE INFLUENCE OF INDEPENDENCE, COMPETENCE, BEHAVIORAL ETHICS AND EXPERIENCES OF AUDITOR FOR AUDIT QUALITY Darmastuti, Lina Trianita; Handoyo, Sigit
Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 1 (2014)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.994 KB) | DOI: 10.12928/optimum.v4i1.7806

Abstract

Penelitian ini berjudul “The Infl uence of Independence, Competence, Behavioral Ethics and Experiences of Auditor for Audit Quality”. Tujuan dari penelitian ini adalah untuk mengetahui faktor-faktor yaitu independensi, kompetensi, etika perilaku dan pengalaman auditor terhadap kualitas audit. Data penelitian ini dikumpulkan dengan menggunakan kuesioner. Populasi dalam penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik (KAP) di Yogyakarta. Kemudian, analisis data dilakukan dengan menggunakan analisis regresi berganda. Pengujian hipotesis adalah untuk menentukan apakah ada hubungan positif dan signifi kan antara variabel dependen dan independen. Hasil pengujian hipotesis menunjukkan bahwa keempat variabel bebas memiliki pengaruh positif dan signifi kan terhadap kualitas suatu hasil audit.
Combating Corruption Relates Money Laundering Activities in Indonesia: A Hope and Reality Sigit Handoyo
Sinergi: Kajian Bisnis dan Manajemen Vol. 10 No. 1 (2008)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/js.v10i1.877

Abstract

Corruption in Indonesia has become a culture and systemic so that it could not be eradicated in the short period of time. As corruption is closely related to money laundering activities, it is not impossible that combating corruption also means combating money laun-dering activities. PPATK (Pusat Pengkajian dan Analisis Transaksi Keuangan) as the Indone-sia’s FIU (Financial Intelligence Unit) has hard works to reveal those money laundering and corruptions activities. Beside its obstacles, PPATK also has challenges in the future. This arti-cle presents a study which discusses Indonesian cases in relations to money laundering and corruption, as well as the challenges that will be faced by PPATK as the Financial Intelli-gence Unit in combating money laundering activities.Keywords: corruption, money laundering, PPATK, FIU
Pengaruh Computer Anxiety Terhadap Keahlian Karyawan Dalam Menggunakan Komputer Handoyo, Sigit; Cahyono, Nike Ardhini
Optimum: Jurnal Ekonomi dan Pembangunan Vol 1, No 1 (2011)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1086.501 KB) | DOI: 10.12928/optimum.v1i1.7909

Abstract

This study entitled "The Effect of Computer Anxiety alongside Employees in Using Computer Skills" aims of the study is to examination significant result between computer anxiety and computing skill. The number of 97 respondent employees as sample who working in the Universitas Islam Indonesia. Data collection techniques using questionaires and measured using a Likert scale of measurement. The analysis tools are simple regresion test. The result of this study shows that computer anxiety strong significantly toward using computers skills level employee
Management Dysfunctional Behaviour toward Financial Statements: Income Smoothing Practice in Indonesia’s Mining Industry Sector Sigit Handoyo; Safri Fathurrizki
Jurnal Keuangan dan Perbankan Vol 22, No 3 (2018): July 2018
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v22i3.2047

Abstract

Companies tried to maintain reported fluctuations in earnings and intervene them to the desired level. With the practice of income smoothing, the information was presented in financial statements; especially income statement became invalid so that it will mislead information to the users. We analyzed the factors influencing the income smoothing practice. Populations in this study were 45 mining companies listed on Indonesian Stock Exchange (IDX). The data used in this study was a secondary data screened by using purposive sampling method. Variables used in this research were company size measured by total assets, profitability proxied by return on assets, dividend payout ratio was proxy by comparing the dividend per share divided by earning per share, financial leverage was proxied by debt to total assets, and income smoothing was measured using Eckel index as dependent variable. This study used logistic regression tools. We found that dividend payout ratio and financial leverage gave significant positive effect to income smoothing practice. However, the size of the company and profitability did not affect to influence income smoothing practice. The investor who willing to invest in shares, it was important to scrutinize dividend payout ratio and financial leverage level of the future company.JEL Classification: L25, G35DOI: https://doi.org/10.26905/jkdp.v22i3.1820
GCG Role and Audit Quality in Reducing Earnings Management Action in Indonesian Manufacturing Firms Sigit Handoyo; Windri Bulan Agustianingrum
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.v21i3.673

Abstract

All elements in the financial statements were the responsibility of the management, however, investors more pay attention to profit information so that this will trigger the management to do earnings management. This study was intended to analyze the effect of managerial ownership, institutional ownership, independent board, audit committee, and the quality of audit toward earnings management. This study is using data 35 manufacturing companies listed on Indonesia Stock Exchange 2013-2015, determination of samples in this study using a purposive sampling method. The data of the managerial ownership, institutional ownership, independent board, audit committee and quality of audit were gathered from the company’s annual report. Hypothesis testing using multiple regression analysis. The outcome of the hypothesis testing shows that the managerial ownership, institutional ownership, audit committee and quality of audit will give a significant negative effect on earnings management while the independent board has no influence on earnings management.DOI: https://doi.org/10.26905/jkdp.v21i3.673
BALANCED SCORECARD IN MANUFACTURING COMPANY Rahma, Meutia; Handoyo, Sigit
Optimum: Jurnal Ekonomi dan Pembangunan Vol 7, No 1 (2017)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.889 KB) | DOI: 10.12928/optimum.v7i1.7892

Abstract

Due to the competitiveness in business world has been rising rapidly; the company must be able to enhance its performance in order to compete with other competitors. In measuring the performance, company should have a good performance measurement system that can assess the company’s performance comprehensively and appropriately. Balanced scorecard assessed to become a comprehensive and appropriate performance measurement systems that help the organization not only measure the performance but also manage the strategies. In this research, the researchers aim to analyze the current performance measurement systems applied in PT. Yokatta Indonesia as a sample. The type of research method is qualitative research and uses descriptive qualitative. Questionnaire has been tested for validity and reliability by using SPSS for Windows Release 19.0. Data analysis is used triangulation in combining several qualitative and quantitative data. From the results, performance measurement system balanced scorecard is being implemented in PT. Yokatta Indonesia not appropriately with considering some factors related with management style, additional costs, and also company infrastructures.
“REK-BER” AND MONEY LAUNDERING Handoyo, Sigit
Optimum: Jurnal Ekonomi dan Pembangunan Vol 3, No 1 (2013)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (186.808 KB) | DOI: 10.12928/optimum.v3i1.7820

Abstract

Kemajuan di bidang teknologi membawa orang dapat melakukan apapun dengan sangat mudah dan cepat termasuk dalam hal penyediaan fasilitas untuk melakukan transaksi secara online Dewasa ini banyak sekali transaksi bisnis yang dilakukan secara online sehingga antara pembeli dan penjual tidak perlu bertatap muka secara langsung.Namun ketika timbul masalah kepercayaan, maka dibutuhkan pihak ketiga untuk menjembatani sebagai suatu media untuk memudahkan bertransaksi. Rekening Bersama atau lebih dikenal dengan istilah Rek-Ber adalah media untuk membantu mempertemukan kebutuhan antara pembeli dan penjual yang dalam hal ini digunakan untuk memastikan keamanan dalam melakukan transaksi. Rek-Ber dapat menggunakan satu atau lebih bank sebagai partner untuk membantu bertransaksi antara pembeli dan penjual dengan cara mentransfer uang. Kemudahan Rek-Ber ini selain memberikan fasilitas yang memudahkan antara pembeli dan penjual, juga mempunyai dampak negatif yang potensial yang akan timbul yaitu pemanfaatan Rek-Ber untuk melakukan pencucian uang (money laundering) hasil dari tindak kejahatan. Potensi dan kerentanan Rek-Ber ini semakin besar tatkala Rek-Ber memilih lembaga keuangan yang tidak mempunyai dan tidak menjalankan program anti-money laundering sebagai partner. Untuk mendeteksi pola terjadinya pencucian uang, bank-bank sebagai partner Rek-Ber dapat menggunakan Data Mining Technology untuk mengungkap aktivitas tindak pidana pencucian uang tersebut.