Pancawati Hardiningsih
Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Published : 71 Documents
Articles

Efektifitas Corporate Governance ,Corporate Social Responsibility, dan Earning Management Terhadap Nilai Perusahaan (Perspektif Expectacy Theory dan Agency Theory)

Conference In Business, Accounting And Management (Cbam) 2012 Vol 1, No 3 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting And Management (Cbam) 2012

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Abstract

This research aimed to analyze the effect of Corporate Governance, Corporate Social Responsibility, and Earning Management to corporate value after the issuance of UU No. 40 in 2007 about Perseroan Terbatas regarding Limited Liability Company in manufacturing companies on the Stock Exchange with the perspective of Agency Theory and Expectancy Theory. The research proved that Corporate Governance has not effect on Corporate Value,while Corporate Social Responsibility affects Corporate Value,and Earning Management affect on Corporate Value. Corporate Governance proved not as moderating variable on Corporate Social Responsibility and Corporate Value. Corporate Governance proved to be a moderating variable on Earning Management and Corporate Value. This study supports the Agency Theory and Expectancy Theory, which describes how a company enhance Corporate Value. Keywords: Corporate Governance, Corporate Social Responsibility, Earning Management, Corporate Value

DETERMINAN KEBIJAKAN HUTANG (DALAM AGENCY THEORY DAN PECKING ORDER THEORY)

Dinamika Akuntansi Keuangan dan Perbankan Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Mei 2012
Publisher : Dinamika Akuntansi Keuangan dan Perbankan

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Abstract

The aims of this study is to analyze the impact of the variables free cash flow, Profitability,Growth, Tangibility, Retained Earning and Managerial Ownership on debt. Research usingpurposive sampling method for taking samples. Data obtained on the basis of the publication ofIndonesian Capital Market Directory (ICMD), Samples of this research is manufacturing firmwhich listed in Indonesian Stock Exchange during 2007-2011. This research obtained 135 samplesof manufacturing firms. Analysis technique used is multiple regression analysis. Based on the teststatistic F indicates that the model is fit because has a significance value less than 5% of Alphavalue. The Result of analisys show that the four independent variables have significant influenceto DER and other independence variables have no significant influence to DER. Profitability hassignificant positive influence toward debt, growth has significant negative influence toward debt,tangibility has significant positive influence toward debt, retained earning has significant negativeinfluence toward debt, but free cash flow and managerial ownership have no significant influencetoward debt.Key Words :Determinant, Agency Theory, Pecking Order Theory, Debt Policy,

ANALISIS PERBEDAAN KINERJA DAN RISIKO REKSADANA SAHAM, REKSADANA PENDAPATAN TETAP, IHSG DAN INDEKS OBLIGASI DENGAN METODE SHARPE

Jurnal Ilmiah Telaah Manajemen Vol 2, No 3 (2005): Telaah Manajemen
Publisher : Jurnal Ilmiah Telaah Manajemen

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Abstract

The aim of this research is examining the differences among Reksadana Stock Rate Return, Reksadana Fixed Income, Share Merger Price Index, and Obligation. Beside it also examines the availability of sharpe as the mean proxy of Reksadana Performance with the Free risk Rate Return which is valued by Indonesian Bank Certificate.This research uses 11 samples Reksadana Stock and Fixed Income Reksadana which is in the form of collective Investment Contract that has got an effective license from BAPEPAM (Capital Investment Controller Board) since July, 1996 and still exists during research period (2000-2004) and its unit has been traded in the society in Indonesia. The hyphothesis uses Mann Whitney shows that : (1) Reksadana stock Rate Return and Rate of Share Merger Price Index do not have significant differences (sig = 0,096). (2) There are no significant differences between the Fixed Income of Reksadana Return and Obligation Return (sig = 0,743). (3) There are significant differences between The Risk of Reksadana Stock and Share Merger Price Index’s risk (sig = 0,000). (4) The risk of Fixed Income Reksadana and Obligation’s Risk have significant difference (sig = 0,000). (5) Reksadana Performance Stock, The Fixed Income Reksadana, Share Merger Price Index and Obligation show that they do not have a significant differences (sig = 0,949).

PENGARUH INDEPENDENSI, CORPORATE GOVERNANCE, DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN

Jurnal Ilmiah Kajian Akuntansi Vol 2, No 1 (2010): Vol. 2 No. 1 Pebruari 2010
Publisher : Jurnal Ilmiah Kajian Akuntansi

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Abstract

Public accountant can increase the quality of audit report for can keep a big trust as user of financial audit report.This research use secondary data counted 81 company samples which enlist at Indonesian Stock Exchange (IDX) during 2005 to 2008. Data collected with purposive sampling method and test with statistical test of multiple regressions. Result of statistical test indicates that auditor independency variable, governance corporate mechanism, and audit quality showed not significant influence to financial statement integrity. From the fifth variable sub that are used of governance corporate mechanism, only managerial ownership that have an effect significantly to financial statement integrity, while audit committee, independent commissary variable, board of commissioner size, and institutional ownership do not have an effect significantly to financial statement integrit.Audit committee participate can’t effectively to increase financial statement integrity. Independence commissary can’t participate to balance of problem solving. Maybe plan of regulation yet, so can’t built to good corporate governance.In audit quality range 40% entities to buy industry special auditor. So maybe auditor to find and report undeviant behaviour depend on skill of auditor tecknic Keywords: independence, corporate governance, audit quality, financial statement integrity

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI VOLUNTARY DISCLOSURE LAPORAN TAHUNAN PERUSAHAAN

Jurnal Bisnis dan Ekonomi Vol 15, No 1 (2008): Vol. 15 No. 1 Maret 2008
Publisher : Jurnal Bisnis dan Ekonomi

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Abstract

Management have accurate information about unknown company value by externalinvestor, meaning that management generally has more complete and accurate informationcompare to outside party of the company about the company value. Voluntary disclosureinformation published by a company will possibly give information about the company in such amore detail way. This research aims to test influence of the ownership of public share, companybases, ROI, size of a company and leverage ratio towards the scope of voluntary disclosure.The research sample are 66 manufacturing companies which release voluntary disclosurein 2004 and 2005. The result of the study shows that the ownership of public share influencessignificantly the scope of voluntary disclosure in the annual report of company ( p = 0,037 <0,05). Company bases own positive influence which is significantly to the scope of voluntarydisclosure in the annual report of the company ( p = 0,029 < 0,05). Ratio of ROI probability doesnot own significant influence to the scope of voluntary disclosure in the annual report of thecompany ( p = 0,686 > 0,05). The size of the company owns positive influence and significant tothe scope of voluntary disclosure in the annual report of the company. ( p = 0,001 < 0,05) andratio of company leverage does not own significant influence to the scope of voluntary disclosurein annual the report of the company ( p = 0,129 < 0,050)Keywords: Size ,ROI, Public Ownership,Leverage,Voluntary Disclosure.

PENGARUH KUALITAS AUDIT DAN PORTOFOLIO JASA AUDIT TERHADAP KEPUASAN KLIEN

Dinamika Keuangan Dan Perbankan Vol 2, No 1 (2010): Vol. 2 No. 1 Mei 2010
Publisher : Dinamika Keuangan Dan Perbankan

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Abstract

This research is aimed at analyzing the influence of audit quality and portfolio of audit service toward the client satisfaction in the office of public accountant in Semarang. This research includes the persons who prepare the financial report and the users of the financial reports as parts of audit quality attribu, so that they can give information concerning the audit quality from the client point of view. The sampling technique used is judgmental sampling with the elected accountant  and finance managers at BRI and BNI 46 Semarang, 95 respondents. The data used are primary data, with the instrument modified from the research of Widagdo (2002. The research result shows that the experience of doing audit has positive significance effect toward the client satisfaction (sig=0,000). While the client understanding to the industry also has positive significant effect toward the client satisfaction (sig=0.001). The response to the client needs also has positive significant effect toward the client satisfaction (sig=0,000). The tightness of the general standard has positive significant effect toward the client satisfaction (sig=0.001). The fifth test about  Infolvement of the KAP leader has positive significant effect toward the client satisfaction (sig=0,010). And the sixth test Comittment of Committee has positive significant effect toward the client satisfaction (sig=0,000). And the last test portfolio audit service has positive significant effect toward the client satisfaction (sig=0,012). Keywords: The experience of doing audit, The client understanding to the industry, The response to the client needs, The tightness of the general standard, Infolvement of the KAP leader , Comittment of Committee, Porfolio audit service, Clent Satisfaction.

STRUKTUR KEPEMILIKAN, KEBIJAKAN DIVIDEN, KEBIJAKAN UTANG DAN NILAI PERUSAHAAN

Dinamika Keuangan Dan Perbankan Vol 3, No 1 (2011): Vol. 3 No. 1 Mei 2011
Publisher : Dinamika Keuangan Dan Perbankan

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Abstract

The aims of this research is to examine the effect of managerial ownership, insitutisional ownership, dividend policy, and debt policy on firm value by including the variable size, growth and performance as the control variable (study at Manufacturing Companies Lisyting in Indonesian Stock Exchange since 2007 until 2009 period. The population in this study are all manufacturing companies listed on the Ondonesian Stock Exchange from 2007 until 2009 period. The sample in this study is manufacturing company according to the criteria established.  Regression analysis was performed with based on the results of data analysis this study concludes some of the following: (1) Variable managerial ownershipis proven to affects the firm value, 2) Institutional ownership variable is not proven to affect the value of the company, (3) Dividend policy is not proven to affect the value of the company, (4) Debt policy not proven to effect on firm value (5) The size of the company is proved positive effect on firm value, (6) The growth of the company proved to affect the value of the firm (7) The performance of the company proved possitive to effect firm value. Key words: managerial ownership, institutional ownership, dividend policy, debt policy, company size, company growth, company performance and firm value.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK

Dinamika Keuangan Dan Perbankan Vol 3, No 2 (2011): Vol. 3 No. 2 Nopember 2011
Publisher : Dinamika Keuangan Dan Perbankan

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Abstract

The effort of tax extensification and tax intensification is a way done by the government toincrease state revenues independently. This is not an easy thing because not only the tax officers whotake the role actively but also the consciousness and willingness of everyone to pay the tax obligation itself. We have to admit honestly that the lack of people willingness to pay the tax in order to fulfill theirobligation is caused by minimum knowledge, understanding perception and tax obligations servicetoward the tax it self. The attitudes of people that consider a tax as a vain expense is one of the factorswhich inhibits and lessens the people consciousness to fulfill their tax. Hence, the researcher is interestedto conduct the research on the factors that influence the willingness of people to pay the individual taxobligation that perform the free working on KPP Pratama Jepara. The research population was thewhole tax obligatory people in Tahunan and Jepara district who reported their SPT in 2009. The datasampling was 94 respondents with the sampling technique used was convenience random sampling .Datawas acquired from the primer data by giving the questionnaire. The data analysis was done by usingmultiple linear regression.The result of showed test of people’s attitudes toward their consciousness inpaying the tax positive significantly influenced a their willingness to paying the tax itself, but theattitudes of people toward the understanding of the tax regulation and the perception of tax systemaffectivity did not influence significantly toward the willingness in paying the tax and for quality ofservices significantly influenced the willingness in paying the tax. Where as the simultaneously testshowed that the model can be said as a fit model.Key words: The willingness in paying the tax, knowledge of tax regulations, the understanding of taxregulations, perception of tax system affectivity, quality of services, consciousness inpaying the tax.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI VOLUNTARY DISCLOSURE LAPORAN TAHUNAN PERUSAHAAN

Jurnal Bisnis dan Ekonomi Vol 15 No 1 (2008): Vol. 15 No. 1 Maret 2008
Publisher : Jurnal Bisnis dan Ekonomi

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Abstract

Management have accurate information about unknown company value by externalinvestor, meaning that management generally has more complete and accurate informationcompare to outside party of the company about the company value. Voluntary disclosureinformation published by a company will possibly give information about the company in such amore detail way. This research aims to test influence of the ownership of public share, companybases, ROI, size of a company and leverage ratio towards the scope of voluntary disclosure.The research sample are 66 manufacturing companies which release voluntary disclosurein 2004 and 2005. The result of the study shows that the ownership of public share influencessignificantly the scope of voluntary disclosure in the annual report of company ( p = 0,037 <0,05). Company bases own positive influence which is significantly to the scope of voluntarydisclosure in the annual report of the company ( p = 0,029 < 0,05). Ratio of ROI probability doesnot own significant influence to the scope of voluntary disclosure in the annual report of thecompany ( p = 0,686 > 0,05). The size of the company owns positive influence and significant tothe scope of voluntary disclosure in the annual report of the company. ( p = 0,001 < 0,05) andratio of company leverage does not own significant influence to the scope of voluntary disclosurein annual the report of the company ( p = 0,129 < 0,050)Keywords: Size ,ROI, Public Ownership,Leverage,Voluntary Disclosure.

PENGARUH MODAL INTELEKTUAL DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN EARNING PER SHARE SEBAGAI VARIABLE INTERVENING

Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students Journal of Accounting and Banking

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Abstract

Value of the company describe the good or bad management in managing the company, because of the decisions taken will affect the decisions and impact on the value of the company. The Purpose of this study is to examined the effect of Intelectual Capital and Corporate Social Responsibility to the company value with Earning Per Share as an intervening variable. The samples used in this study is the banking companies listed on the Indonesia Stock Exchange (IDX) on 2013-2015. Based on purposive sampling method obtained by 65 companies. This study used multiple linear regression with path analysis to determine the effect of mediation. The results showed that intellectual capital had positive effect on the Company value and Corporate social responsibility has no effect to the companay value. Earning per share as the mediation variable can’t influence the relation of intelectual capital to the company value.Keywords: Intellectual Capital, Corporate Social Responsibility, Earning Per Share, Company Value

Co-Authors 03.25.03.0011 Angga Pangondian Sinaga 07.05.52.0067 Amelia Ima Susanti 07.05.52.0087 Ganny Frido Setiawan 07.05.52.0098 Muhammad Fitra Sutriaji 0725030030 Andre Budi Wicaksono 08.05.52.0108 Achmad Subari 08.05.52.0175 Irma Deviana 08.05.52.0181 Friszal Anggi Nurlindra 08.05.52.0190 Abdul Muis 08.05.52.0193 Alex Herdianto 08.3503.0704 Sarana Hadi Wibowo 0835030717 Nurul Afandi 0835030720 Filzah Zafiroh 09.05.52.0055 Desy Tri Ratnasari Kene 09.05.52.0065 Diah Retno Palupi 09.05.52.0137 Atim Hariati Supartono 09.05.52.0141 Yandytia Kusuma Aji Damanik 09.05.52.0171 Vaya Sekar Kemala 10.05.52.0005 Stephanie Gracia Sutiyanto 10.05.52.0009 Nisa Kamela 10.05.52.0057 Lia Novita Sari 10.05.52.0066 Adhitia Widiyanto 10.05.52.0142 Henry Adi Kurnianto 10.05.52.0146 Dyah Sawitri 10.05.52.0187 Septian Ardi Prabowo 11.05.52.0010 Ratna Arsita Sari, 11.05.52.0010 11.05.52.0079 Lukitasari Winastuti, 11.05.52.0079 11.05.52.0129 Lintang Jingga Widua, 11.05.52.0129 11.05.62.0003 Desy Nurkhasanah 11.05.62.0006 Aprilia Pancawati 12.05.52.0001 Amalia Rahmawati, 12.05.52.0001 12.05.52.0027 Winda Plorensia Amilia. P, 12.05.52.0027 12.05.52.0053 Yuli Widiastuti, 12.05.52.0053 Alfasadun Alfasadun Aulia Muqsita Majid, 08.3503.0702 Ceacilia Srimindarti Dewi Gayatri Mandasari, 12.05.52.0229 Dhevita Niken Hapsari Dhisa Deviana, Dhisa Ella Rahmawati, 14.05.52.0299 Eny Rufiyad Mawati, 13.05.52.0043 Haniatus Sa’diyah, 13.05.62.0009 Hardian Nurul Agustin, 12.05.52.0173 Heni Sumiyati, 13.05.52.0171 Ignatia Kusuma Cahyani, 15.05.52.0124 Indri Nur Wakhidati, 12.05.52.0099 Lulukil Maknun, 14.05.52.0241 Nila Yulianawati Plorensia A.P, Winda Rachmawati Meita Oktaviani Ravenski Nadia Friesta, 13.05.52.0199 Siti Purwaningsih, 12.05.52.0222 Sri Sofyaningsih Sunarto Sunarto Tia Fatmawati, 13.05.52.0082 Umi Nur Arofah, 13.05.52.0075 Wakhidati, Indri Nur Wening Tiyas Kusumawati, 12.05.52.0188 Yohanes Septo Wahyu Kristiyan, 12.05.52.0201 Zati Rizka Fadhila, 13.05.52.0227