Articles

PENGARUH PENGUMUMAN INDONESIA SUSTAINABILITY REPORTING AWARD (ISRA) TERHADAP ABNORMAL RETURN DAN VOLUME PERDAGANGAN SAHAM (STUDI KASUS PADA PERUSAHAAN PERAIH PENGHARGAAN ISRA 2009-2010) Akis, Aldair Rorin; Mutmainah, Siti
JURNAL AKUNTANSI DAN AUDITING Volume 7, Nomor 2, Tahun 2011
Publisher : JURNAL AKUNTANSI DAN AUDITING

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This research studies the impact of Indonesia Sustainability Reporting Award (ISRA) announcementto abnormal return and trading value activity. The impact of award publication could be seenfrom whether there are some differences between abnormal return and trading value activitybefore and after ISRA announcement. The research samples are 16 companies which acceptedthe appreciation of ISRA period 2009-2010. The research data that used is secondary data thatconsist of daily closing price of shares and daily trading volume with an event period 5 days beforeannouncement and 5 days after announcement by used a market adjusted model for expectedreturn. Hypothese are tested by paired samples t-test. The result of this research proves that thereis no difference abnormal return before and after ISRA 2009-2010 announcement, Trading valueactivity have no difference before and after ISRA 2009-2010 announcement.
Perancangan Dan Implementasi RF-Downlink Pada S-Band Frekuensi 2400 Mhz Untuk Stasium Bumi Satelit Nano Mutmainah, Siti; Suwadi, Suwadi; Hendrantoro, gamantyo
Jurnal Teknik ITS Vol 2, No 1 (2013)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), ITS

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Pada perancanangan dan implementasi sistem penerima satelit nano pada stasiun bumi khususnya pada bagian RF-downlink ini dimana yang menjadi perhatian adalah LNA dan downconverter frequency. Sistem kerja dari RF Downlink adalah sinyal yang diterima dari satelit pada frekuensi 2400 Mhz yang daya sinyalnya sangat lemah akan dikuatkan oleh LNA, setelah itu akan di downconverter frequency menjadi intermediate frekuensi (IF-frequency). Dari hasil pengujian didapatkan parameter gain dari LNA dengan menggunakan IC TRF1115 adalah 18.11 dB dan noise figure sebesar 3.35 dB. Namun dalam desain ini mixer rangkaian dilengkapi IF amplifier agar daya tidak semakin kecil sebelum diteruskan ke blok selanjutnya. Untuk pengkonversian frekuensi dari RF ke IF digunakan prinsip superdeterodyne yang terdapat dalam IC TRF1112 dimana ada dua kali tahap konversi, dimana hasil pengujian downconverter-1 diperoleh nilai IF sebesar 958.6 MHz dan downconverter-2 atau akhir sebesar 96 MHz.  Pada sistem ini diharapkan dengan LNA, daya sistem penerima tidak semakin kecil dan dapat bekerja pada band frekuensi yang telah ditetapkan.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN STRUKTUR GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI Anggitasari, Niyanti; Mutmainah, Siti
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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This research is to investigate the influence of corporate social responsibility disclosure and good corporate governance structures to relationship between financial performance and firm value. . The aim of this research is to find empirical proof about (a) the influence of financial performance to firm value, (b) the influence of independent commissioners as moderating variable in the relationships between financial performance and firm value, (c) the influence of institutions ownership as moderating variable in relationships between financial performance and firm value, (d) the influence of managerial ownership as moderating variable in relationships between financial performance and firm value,(e) the influence of audit committee as moderating variable in relationships between financial performance and firm value,(f) the influence of disclosure CSR as moderating variable in relationships between financial performance and firm value. ROA is used as the proxy of  financial performance and Tobins Q is used as the proxy of firm value. The sample of this research is manufacture firms which is listed on Indonesia Stock Exchange (IDX) over 2007-2010. The research sample are 24 firms with 96 observations. The analysis methods of  this research use simple regression analysis for hypothesis 1 and multiple regression analysis with the Moderated Regression Analysis (MRA) for hypothesis 2 until 6. The results of this research show that ROA doesn’t have significant influence to Tobins Q, meanwhile the analysis with the moderating variable MRA shows that independent commissioners, managerial ownership and audit committee can’t moderate in relation between ROA and Tobins Q. Institutions ownership and CSR disclosure moderate in relation between ROA and Tobins Q that it shows positive significant influenence.
PENGARUH PENALARAN ETIS DAN FAKTOR-FAKTOR PRIBADI TERHADAP SENSITIVITAS ETIS PADA MAHASISWA AKUNTANSI Iswarini, Ega Megarina; Mutmainah, Siti
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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This study aims to analyze whether the ethical reasoning and personal factors  which is owned by students effect on ethical sensitivity it has. Personal factors of accounting  students in this study consist of idelism, relativism, locus of control and demographic factors (genders, academic, and age). Data obtained by distributing questionnaires to the  six semesters of accounting students which are studying in Semarang university include Diponegoro University, UNIKA Soegija Pranata and Dian Nuswantoro University. The number of questionnaires that were distributed directly using purposinve sampling are 200 pieces, which can be used for sample analysis are 141 pieces. The analysis tools that multiple regression in SPSS Ver.17. The results of this study found that ethical reasoning has significant influence on ethical sensitivity. Relativism also has a significant effect on ethical sensitivity. People that have more internal locus of control have a strong influence on sensitivity than external.  Of the three demographic factors, only gender had a significant influence on ethical sensitivity.
PENGARUH PENERAPAN CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2009-2011 Wijayanti, Sri; Mutmainah, Siti
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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This study describes the relationship between corporate governance with financial performance on banking companies. The indicator used to explain corporate governance in this study consisted of the size of the board of directors, activities (meetings) the board of commissioners, institutional ownership, the proportion of independent commissioners, the number and size of the companys audit committee, and the size of the banking companies. The method of analysis used in this study is multiple regression, because in accordance with the purpose of this study was to analyze the influence of independent variables on the dependent variables. Samples used in this study were all banking companies listed on the Indonesia Stock Exchange (BEI) in the period 2009-2011. To determine the selection of the sample used purposive sampling method. By using this method the company are obtained 19 banking companies that will be serve as samples in this study. From the results of hypothesis testing in this study, it shows that the size of the board of directors, the activity of (meeting) the board of commissioners, proportion of independent commissioners, and the audit committee is negative effect and not significantly effect on the financial performance of banking companies. The results of this study also showed that institutional ownership is positive effect but not significantly effect on the financial performance of banking companies, and firm size have a positive effect and significantly effect on the financial performance of banking companies. Overall results show that corporate governance is less effect on the performance of the banking companies.
PENGARUH EKSPEKTASI CORPORATE SOCIAL RESPONSIBILITY TERHADAP DUKUNGAN CORPORATE SOCIAL RESPONSIBILITY Khairiansyah, Khairiansyah; Mutmainah, Siti
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Corporate Social Responsibility (CSR) is often considered the core of business ethics, which means that companies not only have economic obligations and legal (meaning to a shareholder), but also the obligations of other parties concerned (stakeholders) that its reach beyond economic and legal obligation. This study aims to determine and analyze the expectations of economic dimension, legal dimension and ethical dimension of CSR toward CSR Support in faculty of economics and business Diponegoro University. Sample of this study is accounting student at the Faculty of Economics and Business, Diponegoro University Semarang obtained as many as 125 respondents. This research uses multiple regression analysis to determine the effect of expectations ecoomic, legal and ethical-philanthropic dimension of CSR to support CSR. Survey results revealed economic expectation, legal and ethical expectation expectation is partially positive and significant effect on CSR support.
ANALISIS PENGARUH DIVERSITAS GENDER TERHADAP VOLUNTARY CORPORATE GOVERNANCE DISCLOSURE DALAM LAPORAN TAHUNAN PERUSAHAAN Kartikarini, Nurrahmah; Mutmainah, Siti
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Gender diversity being interesting issue for decades in many literature about the organization. Gender is not only describes demographic characteristics between men and women, more than that, gender had an impact on behavior, leadership styles, and perspectives in decision-making refers to the performance of the organization. This study links between gender diversity and voluntary corporate governance disclosure, assuming that the company perform better will disclose more voluntarily and more women being in the company can strengthen corporate governance structure with conservative ethics owned (e.g. Adams and Ferreira, 2009; Huang et al., 2011). Gender diversity is measured by the presence of woman as Chief Executive Officer (CEO), Chief Financial Officer (CFO), corporate secretary, the proportion of women in the Board of Director Members (BOD) and Audit Committee on the 263 non-financial companies listed on the Indonesia Stock Exchange in year 2011. The results indicate that the Female CEO, BOD Female and Male Corporate Secretary VCGD significant with a significance level respectively 5%, 10%, and 10%. However, gender diversity of other variables, such as the CFO and Female Female Audit Committee had no significant relationship with the Voluntary Disclosure of Corporate Governance (VCGD) in annual reports.
ANALYSIS OF RELATIONSHIP AMONG STAKEHOLDER PRESSURES, ENVIRONMENTAL MANAGEMENT ACCOUNTING USE, STRATEGY, AND INNOVATION: AN EMPIRICAL EVIDENCE FROM INDONESIA Dwi Jayanti, Arum; Mutmainah, Siti
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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As an increased awareness of a global issue regarding the environmental impact of business activity; this study aims to examine the relationship among stakeholder pressures, environmental management accounting use, strategy, and innovation. This study is performed by conducting the survey to management accountants and environmental managers of companies in Indonesia. The convenience sampling technique was used and resulted in 34% response rate. The hypothesis testing was conducted by using Structural Equation Modeling (SEM) with SmartPLS 2.0 software. The results are: (1) the stakeholder pressures have a positive effect on EMA use, (2) the prospector strategy has no positive effect on EMA use, (3) EMA use has a positive effect on process innovation, but not with product innovation, (4) the prospector strategy has a positive effect on process innovation as well as on product innovation.
ANALISIS HUBUNGAN CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE FINANCIAL PERFORMANCE PADA PERBANKAN SYARIAH DI INDONESIA Khabibah, Nibras Anny; Mutmainah, Siti
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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The purpose of this study is to determine the relationship between Corporate Social Responsibility (CSR) and Corporate Financial Performance (CFP) on Islamic Banking in Indonesia in 2003-2011. CSR variable is examined using Islamic Social Reporting (ISR) Index, whereas CFP variable is proxied by Net Profit Margin (NPM), Return on Asset (ROA), Return on Equity (ROE), and Capital Adequacy Ratio (CAR). The sample in this study is Sharia Commercial Bank which registered in Bank Indonesia. The sample was selected using purposive sampling method and obtained six bank being sampled. This study used a non parametric statistical Spearman correlation test to analyze the data. The result showed associations between Corporate Social Responsibility and Corporate Financial Performance. This study showed that there is a possitive relationship between CSR and ROE in the next year and there is a negative relationship between CAR and CSR in the next year. 
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP CSR DISCLOSURE DAN IMPLIKASINYA TERHADAP EARING PER SHARE Septiani, Mita; Mutmainah, Siti
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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This study examined the influence of firm characteristics to Corporate Social Responsibility Disclosure (CSRD) and the implications to Earning Per Share (EPS). This study was divided into two parts. The first part was to test the influence of  firm characteristics to the CSRD. The second part was to test the influence of the CSRD to EPS.This study used two regression models. The first regression model using multiple linear regression analysis that examined the effect of firm characteristics on the company CSRD. The second model using linear regression analysis that examined the effect of CSRD on EPS. The sample is annual report manufacture companies listed on the Indonesia Stock Exchange in 2010-2011.The results of this study indicate that in the first regression model, the characteristics of companies consisting of firm size and board of commissioners have a positive influence to CSRD that made by firm. Other variables consisting of profitability, level of leverage, management ownership and audit committee do not affect the CSRD. For the second model, CSRD have a positive effect to the earning per share.