Claim Missing Document
Check
Articles

Found 27 Documents
Search

Model Zmijewski X-Score Untuk Memprediksi Financial Distress Pada Perusahaan Go Publik Sub Sektor Otomotif Dan Komponen Suhesti Ningsih; Febrina Fitri Permatasari
Jurnal Akuntansi dan Pajak Vol 19, No 02 (2019): Jurnal Akuntansi dan Pajak, Vol. 19, No. 02, Januari 2019
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.906 KB) | DOI: 10.29040/jap.v19i2.356

Abstract

Penelitian ini bertujuan untuk memprediksi financial distress menggunakan model Zmijewiski X-Score pada perusahaan go publik sub sektor otomotif dan komponen. Dimana pada sektor otomotif dan komponen Indonesia masih mengimpor sekitar 80%. Jenis penelitian yang digunakan adalah penelitian deskriptif dengan pendekatan studi kasus. Hasil analisis menggunakan model Zmejiwiski X-Score menunjukkan bahwa pada tahun 2012 dan tahun 2014 tidak ada perusahaan yang diprediksi dalam kondisi financial distress. Sedangkan Perusahaan yang mempunyai nilai X-Score >0 atau positif dengan demikian diprediksi dalam kondisi financial distress pada tahun 2013 adalah BOLT dengan nilai 0,84, tahun 2015 dengan nilai 0,04 yaitu IMAS dan tahun2016 yaitu IMAS sebesar 0,45 dan LPIN dengan nilai 1,25. sedangkan perusahann lainnya dalam kondisi keuangan yang sehat. Dari hasil analisis metode X-Score menunjukkan bahwa selama 5 tahun nilai rata-ratanya dibawah 0 atau negatif maka berarti kondisi keuangan semua perusahaan dalam kondisi sehat
Aplikasi Real Earning Management Melalui Faktor-Faktor Internal pada Perusahaan Go Public yang Terindeks Di JII Suhesti Ningsih; Johny Subarkah
Jurnal Akuntansi dan Pajak Vol 19, No 01 (2018): Jurnal Akuntansi dan Pajak, Vol. 19, No. 01, Juli 2018
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (835.832 KB) | DOI: 10.29040/jap.v19i1.225

Abstract

Penelitian ini bertujuan untuk untuk mengetahui pengaruh faktor Internal perusahaan terhadap real earning management pada perusahaan go public yang terdaftar di Jakarta Islamic Indeks (JII). Proksi faktor internal yang digunakan adalah ROA, pertumbuhan penjualan (growth) dan ukuran perusahaan (size). Sedangkan proksi manajemen laba riil menggunakan abnormal cash flow operations (CFO), abnormal production cost dan Abnornal discretionary expenses. Metode analisis yang digunakan dalam penelitian ini analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa faktor profitabilitas (ROA) dan pertumbuhan penjualan (GROWTH) tidak berpengaruh terhadap real earning management (REM). Hal ini menunjukkan bahwa untuk meningkatkan kinerja perusahaan dan peningkatan penjualan manajer tidak termotivasi melakukan manajemen laba melalui aktivitas-aktivitas riil perusahaan. Sedangkan ukuran perusahaan (SIZE) mempunyai pengaruh positif terhadap real earning management. Dengan demikian berartin bahwa semakin besar perusahaan maka akan semakin besar kemungkinan terjadi aplikasi real earning management. Sedangkan dari hasil ujji secara simultan menunjukkan bahwa ROA, GROWTH dan SIZE berpengaruh terhadap real earning management pada perusahaan yang terindeks di JII tahun 2012-2014.
EARNING MANAGEMENT MELALUI AKTIVITAS RIIL DAN AKRUAL Suhesti Ningsih
Jurnal Akuntansi dan Pajak Vol 16, No 01 (2015): Jurnal Akuntansi dan Pajak, Vol. 16 No. 01, Juli 2015
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (731.078 KB) | DOI: 10.29040/jap.v16i01.22

Abstract

Earning Management (Manajemen laba) adalah perekayasaan laba yang dilakukan oleh manajer. Ada dua pendekatan dalam manajemen laba yaitu manajemen laba akrual dan manajemen laba riil. Manajemen laba akrual adalah perekayasaan laba melalui aktivitas akrual seperti metode akuntansi. Sedangkan manajemen riil adalah manipulasi laba melalui aktivitas-aktivitas riil. Manajemen laba akrual diukur dengan short term dan long term  akrual diskresioner. Sedangkan manajemen laba riil diukur dengan arus kas operasi abnormal (abnormal CFO), biaya produksi abnormal (abnormal Production Costs), dan biaya diskresioner abnormal (abnormal Discretionary Expenses). Dari hasil beberapa penilitian menunjukan bahwa manajer lebih cenderung melakukan manajemen laba melalui aktivitas riil dibandingkan dengan aktivitas akrual karena dianggap dapat menangkap pengaruh riil lebih baik daripada hanya akrual operasi dan lebih sulit dideteksi oleh auditor daripada manajemen laba berbasis akrual. Kata Kunci : EarningManagement, Manajemen laba riil, Manajemen laba akrual
Pengungkapan Laporan Keuangan Sebagai Variabel Mediasi Pengaruh Kualitas Corporate Governance Terhadap Asimetri Informasi Laailatul Amanah; Nursiam Nursiam; Suhesti Ningsih
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1512

Abstract

The application of good corporate governance is a fundamental need for companies and other institutions to succeed in the long term, good governance will force companies to conduct sufficient financial statement disclosures so as to reduce information asymmetry for users of financial statements. This study aims to examine whether quality of corporate governance influences information asymmetry through disclosure of financial statements. The object of this study is a non-financial category compannies that has obtained a score related to the implementation of corporate governance by IICG which was published in SWA magazine as the Most Trusted Conpany from 2012 to 2018. The sample selection process uses purposive sampling. The results of sample selection were obtained by 52 companies The data analysis technique in this study uses path analysis. The test of the direct effect of quality of corporate governance on information asymmetry shows that corporate governance quality has a positive effect on information asymmetry, while the test results of the indirect effect of corporate governance quality on information asymmetry through financial statement disclosure show that disclosure of financial statements is not a mediating variable on the effect of corporate governance quality on information asymmetry, this is caused because almost all sample companies make disclosures of financial statements in a relatively the same amount but the CG score results change in each year.
Pengaruh Operating Leverage dan Struktur Modal terhadap Kinerja Keuangan pada Perusahaan Go Publik Sektor Property Dan Real Estate Suhesti Ningsih; Wikan Budi Utami
Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.152 KB) | DOI: 10.29040/jap.v20i2.754

Abstract

The company's financial performance is a benchmark for the success of managers in running a company. This study aims to determine the effect of operating leverage and capital structure partially or simultaneously on financial performance in the Go Public Company Property and Real Estate Sector. The sampling technique in this study is to use purposive sampling. Data analysis method in this study uses multiple regression analysis which is used to determine the effect of independent variables on the dependent variable together (F test) and partially (t test) and R2 test (coefficient of determination) carried out to find out how much influence the operating variable leverage (DOL) and capital structure (DER) on financial performance variables (ROA). From the t test results it is known that the variable operating leverage (DOL) and capital structure variables (DER) with a significance value of 0.044 and 0.015
Pengaruh Pelayanan, Kualitas Produk, Dan Lokasi Terhadap Keputusan Pembelian. (Studi Kasus Pada Indomaret Ruko Garuda Mas) Dewangga Dwi Kharislam; Yuwita Ariessa Pravasanti; Suhesti Ningsih
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.2877

Abstract

The purpose of this the research is to know the influence of service, product quality, and location on purchasing decisions at Indomaret Ruko Garuda Mas. This study uses three independent variables namely service, product quality and location with the dependent variable is purchasing decisions. The data in this study were collected through distributing questionnaires to 100 people who had visited Indomaret Ruko Garuda Mas as research samples. The sampling technique used is purposive sampling. The data analysis method used is quantitative analysis, namely validity and reliability tests, multiple linear regression analysis, F test, t test and the coefficient of determination. The results of this study indicate that the service, product quality, and location variables simultaneously influence purchasing decisions, this is evidenced by the significance value of the f test, which is 0.000
Analisis Pengaruh Rasio NPL, BOPO Dan CAR Terhadap Kinerja Keuangan Pada Bank Umum Konvensional Yang Terdaftar Di BEI Suhesti Ningsih; Maya Widyana Dewi
Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i1.1159

Abstract

This study aims to analyze the effect of CAR, NPL and BOPO partially or simultaneously on financial performance at banks. The sample in this study is conventional commercial banks listed on the IDX, with samples that meet the sample criteria as many as 22 banks in a period of 3 years. The results of the research F test results of 0,000 indicate that the model is feasible to use. It also proves that the NPL, BOPO and CAR variables together influence the financial performance of commercial banks listed on the IDX. T test results show NPL and BOPO with a significance value of 1.010 and 0.000, this means that NPL and BOPO have a positive effect on the financial performance of commercial banks listed on the IDX while CAR with a t value of 0.682, which means greater than 0.05, the CAR has no effect on the financial performance of commercial banks listed on the IDX. The influence of the NPL, BOPO and CAR variables on the performance of the Bank's financial performance of the remaining 76.5% by 23.5% is influenced by other variables not examined in this study
Analisis Pengaruh Aglomerasi Industri, Angkatan Kerja, Dan Human Capital Investment Terhadap Pertumbuhan Ekonomi Kabupaten/Kota Di Provinsi Jawa Tengah Tahun 2017-2019 Melantika Destya Windasari; Suhesti Ningsih; Yuwita Ariessa Pravasanti
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2871

Abstract

This study aims to examine the effect of industrial agglomeration, labor force, and human capital investment on the economic growth of regencies/cities in Central Java Province. This type of research includes quantitative research using secondary data from 35 regencies/cities in Central Java Province in 2017-2019 obtained from the Central Statistics Agency. The model used is multiple regression analysis with a fixed effect model. The result of the study show that industrial agglomeration, labor force, and human capital investment simultaneously have a significant effect on economic growth. Partially, this study shows that industrial agglomeration does not have a significant effect on economic growth. Meanwhile, the labor force and human capital investment have a significant effect on economic growth.
Analisis Tingkat Kesehatan Bank Mandiri Syariah Dengan Metode Risk Profile, Good Corporate Governace, Earnings and Capital Anik Anik; Suhesti Ningsih
Jurnal Ilmiah Ekonomi Islam Vol 6, No 3 (2020): JIEI : Vol.06, No. 03, 2020
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.398 KB) | DOI: 10.29040/jiei.v6i3.1466

Abstract

The purpose of this research is to see the soundness level of Bank Syariah Mandiri with the method of Risk Profile, Good Corporate Governance, Earnings and Capital. The research method uses quantitative methods. Production factors in the RGEC method are the risk profile using credit risk (NPF), liquidity risk (FDR), income (ROA, ROE and BOPO) and capital (CAR). On the results of Good Corporate Governance using data processed and obtained from PT. Bank Syariah Mandiri. The object of this research is PT. Bank Syariah Mandiri. The sampling technique in this study using purposive sampling. This research period is 2013-2017. The data analysis technique used in this research is quantitative descriptive and using the RGEC method (Risk Profile, Good Corporate Governance, Earnings and Car), as for the benchmarks to determine the soundness level of a bank after each examination, namely by determining the results of the study classified into the bank's health rating. The results showed that the health of PT. Bank Syariah Mandiri which uses the Risk Profile approach, Good Corporate Governance, Earnings, and Capital as a whole can be said that Bank Syariah Mandiri is a fairly healthy bank.
Manajemen Laba dengan Pendekatan Abnormal Cash Flow, Abnormal Production Cost dan Abnormal Discretinary Expense (Studi Empiris pada Jakarta Islamic Index) Suhesti Ningsih
Jurnal Ilmiah Ekonomi Islam Vol 2, No 01 (2016): Jurnal Ilmiah Ekonomi Islam, Vol. 02, No. 01, Maret 2016
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (936.703 KB) | DOI: 10.29040/jiei.v2i01.43

Abstract

Real earnings management is profit management through real activities of the company. Real earnings management is done by using three approaches, namely abnormal operations cash flow (Abn. CFO), abnormal production costs Abn. PROD), and abnormal discretionary expenses (abn DISCR). Abnormal values measured from the activity of the activities of each deviation between the actual value and the value of the activity expected activity. From the results of research on the company that is indexed in JII shows that real earnings management is performed through three approaches with different trends in each year. This is evidenced in 2008 real earnings management tends to be done through Abn DISC, 2009 through Abn approach CFO and 2010 through Abn PROD. Keywords: Abnormal CFO, Abnormal PROD, Abnormal   DISCR.JII Index.