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Widaningsih, Mimin
Program Studi Akuntansi FPEB UPI
Economics, Econometrics & Finance

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN VARIASI PERTUMBUHAN LABA ANTAR SEGMEN Widaningsih, Mimin
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 1 (2016): Jurnal Riset Akuntansi dan Keuangan. April 2016
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v4i1.7717

Abstract

Abstract. This study aims to determine the factors that affect the disclosure of variation in profit growth between segments. The type of research used is descriptive quantitative, and the method used is associative. Sampling technique used is simple random sampling technique, with the number of samples of 60 companies. The data used is secondary data, while the data analysis technique used is multiple regression techniques using the coefficient of determination. The results showed that the profitability of abnormal, free cash flow and current discretionary accrual have positive effect of 3.31%, 1.74% and 21.9% which means rejects ha. Herfindahl index has a negative effect and external financing has positive effect of 16.48% and 13.4% which means receiving ha. Keywords: Profit Growth; Segment; Disclosure. Abstrak. Penelitian ini bertujuan untuk mengetahui mengenai faktor-faktor yang mempengaruhi pengungkapan variasi pertumbuhan laba antar segmen. Jenis penelitian yang digunakan adalah kuantitatif deskriptif, dan metode yang digunakan adalah asosiatif. Teknik penarikan sampel yang digunakan adalah teknik simple random sampling, dengan jumlah sampel sebanyak 60 perusahaan. Data yang digunakan adalah data sekunder, sedangkan  teknik analisa data yang digunakan adalah teknik regresi berganda dengan menggunakan koefisien determinasi. Hasil penelitian menunjukkan bahwa profitabilitas abnormal, free cash flow dan current discretionary accrual berpengaruh positif sebesar 3,31%, 1,74% dan 21,9% yang berarti menolak ha. Indeks herfindahl berpengaruh negatif dan external financing berpengaruh positif sebesar 16,48% dan 13,4% yang berarti menerima ha. Kata Kunci: Pertumbuhan Laba; Segmen; Pengungkapan.
PENGARUH PROFESIONALISME AUDITOR INTERNAL TERHADAP PENCEGAHAN DAN PENDETEKSIAN KECURANGAN (FRAUD) Widaningsih, Mimin; Nur Hakim, Desy
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 1 (2015): Jurnal Riset Akuntansi dan Keuangan. April 2015
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v3i1.6606

Abstract

This study aims to determine the effect of internal auditor professionalism on the prevention and detection of fraud (fraud) on SOEs with headquarters in Bandung. The research method used in this research is descriptive method associative. The data used are primary data collected through the spread of questionnaires on Nine SOEs with Head Office in Bandung. This study uses non-parametric statistical test with Spearman Rank with SPSS 20.0 for Windows software.The results showed that the influence of professionalism of internal auditor to fraud prevention is 40.07%, and the rest of 59.93% can be influenced by other variables that are not examined. And the amount of influence of professionalism of internal auditors to the detection of fraud is 37.33%, the rest of 62.67% can be influenced by other variables that are not examined.
PENGARUH STRUKTUR KEPEMILIKAN, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Solikin, Ikin; Widaningsih, Mimin; Desmiranti Lestari, Sofie
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 2 (2015): Jurnal Riset Akuntansi dan Keuangan. Agustus 2015
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v3i2.6616

Abstract

This study aims to determine whether there is influence of managerial ownership structure, institutional ownership structure, capital structure, and firm size to company value in mining sector companies listed in Indonesia Stock Exchange.The method of this research is descriptive method used to analyze data by way of describing or giving description to the object under study through sample data or population as it is without doing analysis and make conclusion which apply to public. This research uses managerial ownership variable, institutional ownership, capital structure, and firm size as independent variable, and firm value as dependent variable. The population of this study is a mining sector company listed on the Indonesia Stock Exchange in 2010-2012. After going through purposive sampling, obtained 29 companies as sample. The type of data used in this study is secondary data in the form of annual financial statements of the company. The method of analysis used is simple linear regression analysis. Before performing regression test, data analysis test consisted of linearity test and normality test.The results of this study indicate that managerial ownership, capital structure and firm size have a positive effect on firm value. While institutional ownership variable has no positive effect on firm value.
Co-Authors Desmiranti Lestari, Sofie Ikin Solikin Nur Hakim, Desy