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PENGARUH INTELLECTUAL CAPITAL PADA NILAI PERUSAHAAN PERBANKAN Awaliyah, Novia; Safriliana, Retna
Jurnal Reviu Akuntansi dan Keuangan Vol 6, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (594.278 KB) | DOI: 10.22219/jrak.v6i2.03

Abstract

The role of intellectual capital in knowledge-based business is increasingly required. Intellectual capital is belived to contribute to the improvement of frim value. The purpose of this studywas to test empirically the effect of intellectual capital on firm value. Intellectual capital iscalculated by value added intellectual coefficient (VAIC™) and firm value measured by the PriceTo Book Value (PBV) and Earning Per Share (EPS). The population in this study are bankingcompanies listed in Indonesia Stock Exchange during 2011-2015. The number of samples are 24firm that are selected using pourposive sampling method. This study uses observational datafor five periods, so the number of final samples are 120. The data were analyzed using simplelinear regression. The analysis first regression showed that the constants of -0,222 and a significance value of 0.000 which is smaller than á (0.05). This suggests that the positive effect ofintellectual capital on Price Book Value (PBV). And The analysis second regression showed thatthe constants of 0,993 and a significance value of 0.000 which is smaller than á (0.05). Thissuggests that the positive effect of intellectual capital on Earning Per Share (EPS).Ke ywords: Intellectual Capital, Firm Value, value added intellectual coefficient (VAIC™),Price Book Value (PBV), Earning Per Share (EPS).
22 PENGARUH GOOD CORPORATE GOVERNANCE, KUALITAS AUDITOR DAN LEVERAGE TERHADAP MANAJEMEN LABA Martinus, Peter; Safriliana, Retna
Media Riset Akuntansi Vol 5, No 2 (2015): Agustus
Publisher : Universitas Bakrie

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menguji pengaruh good corporate governance, kualitas auditor dan leverage terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Good Corporate Governance diproksikan jumlah dewan komisaris dan komite audit. Dewan komisaris diukur dengan banyaknya dewan komisaris, komite audit diukur dengan banyaknya komite audit dalam perusahaan. Kualitas auditor diproksikan ukuran Kantor Akuntan Publik (KAP) yang masuk pada the big four atau non the big four, yang diukur dengan dummy variable. Leverage diukur dengan menggunakan total utang dibagi dengan total asset. Sedangkan earning management sebagai variable dependen dengan menggunakan discreationary accruals model Jones. Data yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Metode analisis data dengan menggunakan analisis multiliner regresi.Hasil penelitian menunjukkan bahwa Dewan komisaris berpengaruh positif terhadap manajemen laba, Ukuran KAP berpengaruh signifikan negative terhadap manajemen laba. Komite audit dan leverage tidak berpengaruh signifikan terhadap manajemen laba. Banyaknya dewan komisaris mempengaruhi tingginya tingkat manajemen laba. Perusahaan yang diaudit KAP the big four kurang mempengaruhi praktik manajemen laba dibandingkan dengan perusahaan yang diaudit KAP non the big four.Kata Kunci: Manajemen Laba, Good Corporate Governance, Kualitas Auditor, Leverage. This research aimed to examine the effect of good corporate governance, audit quality, and leverage on earnings management in companies listed on the Indonesian Stock Exchange. Good corporate governance in this research is proxied by board of commissioners and the audit committee. Board of Commissioners were measured using the total number board of commissioners of the company, the audit committee is measured using the number of audit committee members. Auditor quality in this research was measured by the size of Public Accounting Firm by using dummy variables which are Big Four and Public Accounting Firm non Big Four. Leverage is measured using total debt divided by total assets. Meanwhile, earnings management as the dependent variable was measured by using discretionary accruals using the modified Jones models. The method of data analysis used multiple regression analysis.The result of this research indicates that the variable commissioners gives positive significant effect on earnings management, and the size of Public Accounting Firm has significant negative effect23on earnings management. While the audit committee and leverage variable have no significant effect on earnings management. Many the board of commissioners of the company, the higher the level of earnings management. Companies audited by the Big Four Public Accounting Firm has lower level of earnings management compared to companies audited by non - Big Four Public Accounting Firm.Keywords: Earnings Management, Good Corporate Governance, Quality Auditor, Leverage.
PENGARUH INTELLECTUAL CAPITAL PADA NILAI PERUSAHAAN PERBANKAN Novia Awaliyah; Retna Safriliana
Jurnal Reviu Akuntansi dan Keuangan Vol. 6 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (594.278 KB) | DOI: 10.22219/jrak.v6i2.03

Abstract

The role of intellectual capital in knowledge-based business is increasingly required. Intellectual capital is belived to contribute to the improvement of frim value. The purpose of this studywas to test empirically the effect of intellectual capital on firm value. Intellectual capital iscalculated by value added intellectual coefficient (VAIC™) and firm value measured by the PriceTo Book Value (PBV) and Earning Per Share (EPS). The population in this study are bankingcompanies listed in Indonesia Stock Exchange during 2011-2015. The number of samples are 24firm that are selected using pourposive sampling method. This study uses observational datafor five periods, so the number of final samples are 120. The data were analyzed using simplelinear regression. The analysis first regression showed that the constants of -0,222 and a significance value of 0.000 which is smaller than á (0.05). This suggests that the positive effect ofintellectual capital on Price Book Value (PBV). And The analysis second regression showed thatthe constants of 0,993 and a significance value of 0.000 which is smaller than á (0.05). Thissuggests that the positive effect of intellectual capital on Earning Per Share (EPS).Ke ywords: Intellectual Capital, Firm Value, value added intellectual coefficient (VAIC™),Price Book Value (PBV), Earning Per Share (EPS).
Pengaruh Ukuran KAP, Spesialisasi Industri Auditor, dan Audit Capacity Stress Terhadap Manajemen Laba Melalui Manipulasi Aktivitas Riil Retna Safriliana; Wiwik Rahani
Jurnal Akuntansi Aktual VOLUME 6, NOMOR 2, JULI 2019
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (799.077 KB) | DOI: 10.17977/um004v6i22019p280

Abstract

Abstract: The purpose of this research is to analyze the effects of audit quality on real earnings management. Real earnings management is measured by Roychowdhury (2006) model which is divided by three proxies: sales manipulation, overproduction, and reduction of discretionary expenses. The samples of this research are 162 non-financial companies listed on the Indonesia Stock Exchange from 2007 to 2011. The result shows that firm size have no impact on real earnings management. Industry specialist auditor can minimize the sales and production manipulation, and have no impact on discretionary expenses manipulation. Audit capacity stress is found to maximize sales manipulation, and it has no impact on production and discretionary expenses manipulation.Abstrak: Tujuan dari penelitian ini adalah untuk menganalisis pengaruh kualitas audit yang diukur dengan ukuran KAP, spesialisasi industri auditor, dan audit capacity stress terhadap manajemen laba riil. Manajemen laba riil diukur dengan model Roychowdhury (2006) yang dibagi oleh tiga proksi yaitu manipulasi penjualan, kelebihan produksi, pengurangan biaya diskresioner. Sampel penelitian ini adalah 162 perusahaan nonkeuangan yang terdaftar di Bursa Efek Indonesia periode 2007-2011. Hasil penelitian menunjukkan bahwa ukuran KAP tidak berpengaruh terhadap manajemen laba riil. Spesialis industri auditor dapat meminimalkan manipulasi penjualan dan produksi, dan tidak berpengaruh terhadap manipulasi pengeluaran diskresioner. Audit capacity stress digunakan untuk memaksimalkan manipulasi penjualan, dan tidak berdampak pada manipulasi produksi dan pengeluaran diskresioner.
Faktor yang Memengaruhi Auditor Switching di Indonesia Retna Safriliana; Siti Muawanah
Jurnal Akuntansi Aktual VOLUME 6, NOMOR 1, FEBRUARI 2019
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (141.979 KB) | DOI: 10.17977/um004v5i32019p234

Abstract

Abstract: The purposes of this research are to examine the effect of audit opinion, public accounting firm size, financial distress and audit committee on auditor switching. This research is qualified as a confirmation research. Auditor switching is a change of public accountant firms at a certain time as stipulated by Regulation of the Ministry of Finance No.17/PMK.01/2008 concerning Public Accounting Services which has been revised to No.KEP-86/BL/2011, that the provision of Public Audit services for six consecutive years by Public Accounting Firm and three consecutive years by a public accountant with one client. The research sample is selected with random sampling method and includes 300 data, taken from 50 manufacturing companies listed in Indonesia Stock Exchange in 2011-2016. Logistic regression is used for analysing the data, and auditor switching is measured by dummy variables. The results of this study show that public accounting firm size and audit committee affect the auditor switching, while the audit opinion and financial distress does not affect the auditor switching.Abstrak: Tujuan dari penelitian ini adalah untuk menguji dampak dari opini audit, ukuran kantor akuntan publik, financial distress dan komite audit pada auditor switching. Penelitian ini tergolong dalam penelitian konfirmatori. Auditor switching adalah pergantian dari Kantor Akuntan Publik pada waktu tertentu sebagaimana ditetapkan oleh Surat Keputusan Menteri Keuangan No.17/PMK.01/2008 tentang Jasa Akuntan Publik yang telah direvisi menjadi No.KEP-86/BL/2011, yang memberikan jasa Audit Publik selama enam tahun berturut-turut oleh KAP dan tiga tahun berturut-turut oleh satu akuntan publik dengan klien yang sama. Sampel penelitian dipilih dengan cara acak dan berjumlah 300 data, yang diambil dari 50 perusahaan manufaktur di Bursa Efek Indonesia di tahun 2011-2016. Alat analisis data yang digunakan adalah Regresi Logit, dan auditor switching diukur dengan menggunakan variabel dummy. Hasil dari studi ini menunjukkan bahwa ukuran KAP dan komite audit mempengaruhi auditor switching, disamping itu opini audit dan financial distress tidak mempengaruhi auditor switching.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT (STUDI EMPIRIS AUDITOR KAP DI JAWA TIMUR) Retna Safriliana; Nancy Indah Susanti Boreel
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 3, JANUARI 2016
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (110.317 KB)

Abstract

Premature sign off of audit procedure is one form of Reduced Audit Quality / RAQ behaviors. The objectives of this research are to analyze time pressure, audit risk, materiality, review and quality control procedures, self esteem in relation to ambition and turnover intentions that can affect the premature sign-off of audit procedures. The population of this study are auditors who haveworked at Public Accountant Firm in Jawa Timur . The sample of this research are 56 auditors who have worked for Public Accountant Firm at Surabaya and Malang.Collection of the data are using survey method by questionnaries. Analysis of the data are using logistic regression analysis test .The result of analysis showed that time pressure, audit risk, materiality, review procedures and quality control, self esteem in relation to ambition significantly influenced premature sign-off audit procedures. But turnover intentions don’t significantly influenced premature sign-off audit procedures.Keywords: Auditor, premature sign-off of audit procedures, time pressure, audit risk, materiality review procedures and quality control, self esteem in relation to ambition, turnover intentions
Analisis Prediksi Kesulitan Keuangan dengan Metode Altman Z-score, Springate, Zmijewski, dan Zavgren Nia Arnela Anggraeni; Retna Safriliana
Jurnal Akuntansi dan Perpajakan Vol 5, No 2 (2019): September 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v5i2.5752

Abstract

This study aims to analyze the prediction of financial distress using the Altman model, the Springate model, the Zmijewski model and the Zavgren model in property and real estate companies listed on the Indonesia Stock Exchange. This study uses secondary data, namely the 2016-2017 financial statements using documentation method techniques and analyzed using the Altman model, Springate models, Zmijewski models and Zavgren models. The results of this study indicate that the Altman model of companies experiencing financial distress in 2016 amounted to 5% and in 2017 amounted to 7%. In the Springate model companies that experience financial distress in 2016 amounted to 63% and in 2017 amounted to 60%. In the Zmijewski model companies that experienced financial distress in 2016 and 2017 were 0%. The prediction results for the Zavgren model of the company that experienced financial distress in 2016 amounted to 30% and in 2017 amounted to 42%. The most effective method for prediction of finansial distres sis the Zmijewski method, becouse the model had been high degree of  accuracy in predicting the level of finacial distress of the company.
Use of Accurate V3 software as an introduction to accounting skills in “Merdeka Belajar Kampus Merdeka” Program Retna Safriliana; Diyah Sukanti Cahyaningsih; Parawiyati Parawiyati
Jurnal Penelitian Vol 18, No 2 (2021): December 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (453.44 KB) | DOI: 10.26905/jp.v18i2.7055

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In supporting the student exchange program at the national Program "Merdeka Belajar Kampus Merdeka" (MBKM), the department needs to prepare courses that can be superior to be offered to students. In the Accounting Department University of Merdeka Malang, there are accounting practicum courses. This course provides students with skills in utilizing accounting software. This study wants to see the technology acceptance model for using Accurate Accounting V3 software for cross-departmental students who are the object of research in an experimental class. Data was obtained by distributing questionnaires to class participants who had completed the practicum. By using path analysis, the results show that perceived usefulness and perceived convenience affect user behavior interest. Perceived usefulness and interest in user behavior affect software to use, while perceived ease of use does not affect software usage decisions. Interest in user behavior is proven as an intervening variable on the effect of perceived usefulness on the use of the software.
Financial Distress: Corporate Governance Structure dan Financial Indicator pada Perusahaan Manufaktur di Indonesia Yohanes Fahik; Retna Safriliana
Jurnal Bisnis dan Manajemen Vol 9, No 2 (2022): Jurnal Bisnis dan Manajemen Volume 9 Nomor 2 Tahun 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jbm.v9i2.9026

Abstract

The purpose of this study was to examine the variables causing financial distress, namely the corporate governance structure and financial indicators. Corporate governance (corporate governance structure) is measured by managerial ownership and institutional ownership. While financial indicators are measured by liquidity, profitability and leverage. All manufacturing businesses that are listed and have published their financial statements between 2019 until 2021 are the population of this study. Based on the purposive sampling used, the sample of this study amounted to obtain 48 data. Multiple linear regression is a data analysis method used to test the data. The findings of this study indicate that the condition of financial distress or financial difficulty is influenced by financial indicators represented by profitability and leverage. The state of financial distress is not influenced by corporate governance as measured by management ownership, institutional ownership, and financial indicators as measured by liquidity.
TINJAUAN POSMODERNISME: LIBERALISASI CHARTERED ACCOUNTANT DARI BELENGGU KAPITALISME Retna Safriliana
Journal of Public and Business Accounting (JoPBA) Vol. 1 No. 1 (2020): January - June
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (630.007 KB) | DOI: 10.31328/jopba.v1i1.76

Abstract

Artikel ini bertujuan untuk memberikan pencerahan pandangan posmoderisme dalam profesi akuntan di Indonesia dalam kolonialisme barat. Chartered Accountant sebagai profesi akuntan di Indonesia menjadi korban kapitalisme di Asia Tenggara, pemberlakuan Masyarakat Ekonomi ASEAN (MEA) menjadi tantangan bagi akuntan di Indonesia. Profesi akuntan yang merupakan jasa profesi, mempunyai persaingan yang sangat ketat di Negara Asia Tenggara. Lahirnya IAI Kompartemen Akuntansi Syariah menjadi awal liberalisme dalam melawan kolonialisme akuntansi barat, karena akuntansi yang diterapkan di Indonesia yang mayoritas muslim menjadi titik terang dunia akuntansi. Diharapkan IAI Kompartemen Aksyar dapat menjadikan Indonesia mempunyai kemampuan memperbaiki kondisi akuntansi di Indonesia.