Rachmawati Meita Oktaviani
Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Efektifitas Corporate Governance ,Corporate Social Responsibility, dan Earning Management Terhadap Nilai Perusahaan (Perspektif Expectacy Theory dan Agency Theory) Hardiningsih, Pancawati; Oktaviani, Rachmawati Meita
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) Hardiningsih, Pancawati; Oktaviani, Rachmawati Meita
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,
FENOMENOLOGI IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY SEBAGAI REALITA STRATEGI PERUSAHAAN STUDY KASUS PADA PT APAC INTI CORPORA BAWEN SEMARANG Oktaviani, Rachmawati Meita
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 research was conducted aiming to get a picture of reality the implementation of CSRprograms. This study is based on the phenomenological approach to qualitative descriptivemodels. Data was collected through observation, interviews and documentation used to haverevealed the details of the implementation of CSR undertaken as part of corporate strategy.Object of research conducted at PT APAC INTI Corpora, especially in Leghal and PublicRelations Division. Impression Management Theory, Stakeholder Theory and Legitimacy Theoryis used as a mirror to see the picture of the implementation of CSR in this study.Conclusions of this study, the company has been carrying out CSR programs. ImplementedCSR programs have been integrated with corporate strategy in the form of Plan, Do, Check whichrelies on the slogan "TRUSTED IN GLOBAL PLAYER IN TEXTILE".Key words: Phenomenology Analysis, Corporate Social Responsibility, Corporate Strategy,Impression Management Theory, Stakeholder Theory Legitimacy Theory
DAMPAK KEPUASAAN KERJA SEBAGAI PEMEDIASI FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN Oktaviani, Rachmawati Meita; Poerwati, Tjahjaning
Jurnal Bisnis dan Ekonomi Vol 24 No 1 (2017): VOL. 24 NO. 1 EDISI MARET 2017
Publisher : Jurnal Bisnis dan Ekonomi

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Abstract

This study aims to factors that affect employee performance. This study also intends to test whether job satisfaction can mediate the relationship of role ambiguity and professional commitment to employee performance. This research is a quantitative research using survey model. Analysis technique used conviniance sampling with sample number 80 respondents who are employees of Public Accounting Firm in Semarang area. The results of the study are as follows: 1). Partial role ambiguity has no effect on job satisfaction and employee performance; 2). Commitment of the profession in a partial way affect the job satisfaction and employee performance, and 3). Job satisfaction affects employee performance. Based on path test results that have been done mention that job satisfaction does not successfully mediate relationship ambiguity role and professional commitment partially to employee performance. Keywords: Role ambiguity, professional commitment, job satisfaction, employee performance
DETERMINAN KEPATUHAN WAJIB PAJAK BADAN DENGAN NIAT SEBAGAI PEMEDIASI DARI PERSPEKTIF PLANNED BEHAVIOUR THEORY Oktaviani, Rachmawati Meita
Jurnal Bisnis dan Ekonomi Vol 22, No 1 (2015): Vol. 22 No. 1 2015
Publisher : Jurnal Bisnis dan Ekonomi

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Abstract

This study aims to examine and analyze of attitude, subjective norm and perceived behavioral control with intention as intervening variabel to tax compliance. Population in this study is tax professional in KPP Semarang Barat. The selection for sampling method is convenience sampling or sampling which selection by easyer. The samples echievement is 86 respondents. Technique analyze for data is regression with path analyze. Finding of this research indicated the effect of attitude and perceived behavioral control influential toward taxpayer intention, subjective norm not influential toward taxpayer intention. Attitude,subjectif norm and perceived behavioral control influential toward tax compliance, intention not influential toward tax compliance.Keywords: attitude, subjective norm, perceived behavioral control, intention, tax compliance
PENINGKATAN KETRAMPILAN AKUNTANSI DAN PEMASARAN KELOMPOK OLAHAN KERIPIK KABUPATEN SEMARANG Hardiningsih, Pancawati; Oktaviani, Rachmawati Meita; Sunarto, Sunarto
Jurnal Abdimas Vol 20, No 2 (2016): Desember 2016
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LP2M), Universitas Negeri Semarang

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Abstract

Tujuan Ipteks bagi masyarakat (IbM) untuk meningkatkan produktifitas mitra kelompok aneka keripik olahan melalui ketrampilan pencatatan keuangan untuk bisa menghasilkan laporan keuangan sederhana, meningkatkan penjualan melalui pemasaran dengan melalui wordpress dan kemasan yang berlabel. Metode yang digunakan untuk mewujudkan tujuan tersebut dengan kaji tindak partisipatif melalui Forum Group Discusion(FGD) serta pendampingan. Luaran yang dihasilkan berupa label kemasan sebagai media pemasaran, tersedianya wordpresskelompok keripik olahan dan meningkatnya ketrampilan para pengrajin dalam melakukan pencatatan keuangan sederhana berbasis kas pada kelompok mekar jati.
KEAHLIAN AUDITOR DAN TURNOVER INTENTION SEBAGAI MEDIASI DETERMINAN KINERJA AUDITOR Srimindarti, Ceacilia; Hardiningsih, Pancawati; Oktaviani, Rachmawati Meita
Jurnal Akuntansi dan Keuangan Indonesia Vol 12, No 2 (2015)
Publisher : Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.484 KB) | DOI: 10.21002/jaki.2015.10

Abstract

This research aims to examine the effect of locus of control and organizational commitment on auditors’ performance as well as to examine whether auditors’ expertise and turnover intention mediate the effect of locus of control and organizational commitment on auditors’ performance. Samples of this study were auditors who worked at audit firms in Semarang. Samples were selected using the purposive sampling method. The data were analyzed using SEM with AMOS program. This study found that locus of control had a negative effect on auditors’ performance, organizational commitment had a positive effect on auditors’ performance, and auditors’ expertise and turnover intention had no effect on auditors’ performance. Furthermore, locus of control had a negative effect on auditors’ expertise, and organizational commitment had a negative effect on turnover intention. Based on this result, managers of public accounting firm (partners) should provide some trainings to the auditors who had the external locus of control so that they can achieve the standardized performances. They should also confirm the company’s values to the auditor to increase emotional attachment to the company as well as try to comply to the demands of the company thus its performance will be in accordance with company’s expectations.---Penelitian ini bertujuan untuk menguji pengaruh locus of control dan komitmen organisasi terhadap kinerja auditor serta apakah keahlian auditor dan turnover intention mampu memediasi pengaruh locus of control dan komitmen organisasi terhadap kinerja auditor. Sampel dalam penelitian ini adalah auditor yang bekerja di kantor akuntan publik (KAP) yang tersebar di Semarang. Pengambilan sampel dalam penelitian menggunakan metode purposive sampling. Data dianalisis menggunakan SEM dengan program AMOS. Hasil penelitian menunjukkan bahwa locus of control berpengaruh negatif terhadap kinerja auditor, komitmen organisasi berpengaruh positif terhadap kinerja auditor, serta keahlian auditor dan turnover intention tidak berpengaruh terhadap kinerja auditor. Selain itu, locus of control berpengaruh negatif terhadap keahlian auditor dan komitmen organisasi berpengaruh negatif terhadap turnover intention. Berdasarkan hasil penelitian ini, manajer kantor akuntan publik (partner) hendaknya memberikan pelatihan kepada auditor yang memiliki locus of control eksternal sehingga mereka dapat mencapai kinerja yang ditetapkan perusahaan. Manajer KAP juga sebaiknya menanamkan nilai-nilai perusahaan agar auditor semakin memiliki keterikatan secara emosional terhadap perusahaan, serta berusaha melakukan pekerjaan sesuai dengan tuntutan perusahaan sehingga kinerjanya sesuai dengan harapan perusahaan.
Efektifitas Corporate Governance ,Corporate Social Responsibility, dan Earning Management Terhadap Nilai Perusahaan (Perspektif Expectacy Theory dan Agency Theory) Hardiningsih, Pancawati; Oktaviani, Rachmawati Meita
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 3 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (71.575 KB)

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
KEPATUHAN WAJIB PAJAK UKM Oktaviani, Rachmawati Meita; Adellina, Sheila
Dinamika Akuntansi Keuangan dan Perbankan Vol 5, No 2 (2016)
Publisher : Dinamika Akuntansi Keuangan dan Perbankan

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Abstract

One of the biggest state revenue to support the countrys life is taxes. Tax compliance is one of the factors that affect the size of a state income tax. This study aimed to examine the effect of tax knowledge, tax awareness, quality of service tax authorities, tax rates, and tax penalties on tax compliance SMEs.The population in this study is the taxpayer SMEs in Gayamsari, Semarang City as much as 80 SMEs that are in 7 villages namely, Gayamari, Tambakrejo, Kaligawe, large rice fields, Siwalan, Tendean Lamper, Sambirejo. The sampling method is done by census sampling method, the number of taxpayers SME population in Sub Gayamsari entirely used as a sample in the study. The analysis tool used is multiple linear regression.The results showed that knowledge of tax significant positive effect on the SME tax compliance, tax awareness significant positive effect on the SME tax compliance, service quality fiskus significant positive effect on the SME tax compliance, tax rates significant positive effect on the taxpayer kepatuhaan SMEs, and tax penalties significant positive effect on the SME. Keywords: Knowledge Tax,Tax Awareness,Service Quality authorities,Tax Rate Tax Sanctions, Taxpayer Compliance SMEs.
DAMPAK KEPUASAAN KERJA SEBAGAI PEMEDIASI FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN Oktaviani, Rachmawati Meita; Poerwati, Tjahjaning
Jurnal Bisnis dan Ekonomi Vol 24, No 1 (2017): VOL. 24 NO. 2 EDISI MARET 2017
Publisher : Jurnal Bisnis dan Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (541.479 KB)

Abstract

This study aims to factors that affect employee performance. This study also intends to test whether job satisfaction can mediate the relationship of role ambiguity and professional commitment to employee performance. This research is a quantitative research using survey model. Analysis technique used conviniance sampling with sample number 80 respondents who are employees of Public Accounting Firm in Semarang area. The results of the study are as follows: 1). Partial role ambiguity has no effect on job satisfaction and employee performance; 2). Commitment of the profession in a partial way affect the job satisfaction and employee performance, and 3). Job satisfaction affects employee performance. Based on path test results that have been done mention that job satisfaction does not successfully mediate relationship ambiguity role and professional commitment partially to employee performance. Keywords: Role ambiguity, professional commitment, job satisfaction, employee performance