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PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN SELAMA KRISIS KEUANGAN TAHUN 2007-2009 Widhianningrum, Purweni; Amah, Nik
Jurnal Dinamika Akuntansi Vol 4, No 2 (2012): September 2012
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v4i2.2167

Abstract

Penelitian ini bertujuan untuk menentukan dampak dari mekanisme good corporate governance (yang diproksikan oleh kepemilikan institusional, komisaris independen dan kepemilikan managerial) pada kinerja keuangan perusahaan. Teknik sampling yang digunakan adalah purposive sampling dengan metode sampling judgement. Kriteri dalam menentukan sampel adalah apakah  perusahaan perbankan tersebut terdaftar pada bursa efek jakarta dari tahun 2007-2009 dan apakah perusahaan tersebut secara konsisten mempublikasikan laporan keuangan yang sudah diaudit selama masa penelitian. Berdasarkan metode purposive sampling, ada 28 perusahaan yang memenuhi kriteria tersebut . Hasil penelitian menunjukkan bahwa secara parsial variabel komisionaris independen berefek negatif pada kinerja keuangan perusahaan. Hasil penelitian ini meneunjukkan bukti empiris bahwa  proporsi komisionaris independent perusahaan hanyalah suatu formalitas yang digunakan untuk memenuhi aturan. Sehingga fungsi kontrol yang seharusnya menjadi tanggung jawab komisionaris menjadi tidak efektif. Hal ini akan mengakibatkan kinerja perusahaan menurun.This study aims to determine the effect of good corporate governance mechanisms (which is proxied by institutional ownership, independent commissioners, and managerial ownership) of the company’s financial performance. The sampling technique used is purposive sampling with the judgment sampling method.  Whether the banking companies are listed in Indonesian Stock Exchange during the period of 2007 - 2009 and whether the companies consistently publishes their audited financial statements during the study period are the criteria in determining the samples too. Based on the purposive sampling method, there are 28 companies that meet the above criteria. The results of study indicate that only partially independent commissioner variables negatively affect the company’s financial performance (ROI). The results are perform that the proportion of the company’s independent commissioner is merely a formality. It is used to meet the regulation only so that supervisory functions that should be the responsibility of commissioners is ineffective. Then, as a result the company’s performance will decline
PENGARUH EARNING PER SHARE DAN ECONOMIC VALUE ADDED TERHADAP RETURN SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX Imroatin, Choirul; Widhianningrum, Purweni
Jurnal Reviu Akuntansi dan Keuangan Vol 5, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (678.231 KB) | DOI: 10.22219/jrak.v5i1.4991

Abstract

This study aimed to analyze the influence Earning Per Share and Economic Value Added on stock returns. This study is a quantitative research. The population in this study is a company registered in the group of Jakarta Islamic Index period in 2011, 2012, 2013, and 2014. The sampling technique used purposive sampling, so the final number of samples acquired 11 companies. The data analysis used is multiple linear regression. The results proved that Earning Per Share and Economic Value Added have a significant effect on stock returns in Jakarta Islamic Index period in 2011, 2012, 2013, and 2014. Keywords: Earning Per Share, Economic Value Added, Return, Jakarta Islamic Index.
The Environmental Aspect of Companies as a Determinant of Stock Prices Nurcahyanti, Ida; Widhianningrum, Purweni
Assets: Jurnal Akuntansi dan Pendidikan Vol 7, No 2 (2018)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.412 KB) | DOI: 10.25273/jap.v7i2.2302

Abstract

This study aims to determine the effect of disclosure of Corporate Social Responsibility which is composed of economic, environmental and social to the stock price on the companies listed on the Indonesia Stock Exchange. The analysis technique uses multiple regression. The results of this study indicate that the economic and social aspects of Corporate Social Responsibility disclosure does not affect the stock price, while the environmental aspects affect the stock price. These results prove that companies that have environmental concerns as an effort to reduce the effects of global warming, can also increase the positive response of stakeholders through an increase in stock prices.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP HARGA SAHAM DENGAN SIZE PERUSAHAAN SEBAGAI PEMODERASI Amah, Nik; Widhianningrum, Purweni; Mawarni, Hestin
Jurnal Penelitian LPPM (Lembaga Penelitian dan Pengabdian kepada Masyarakat) IKIP PGRI MADIUN Vol 2, No 2 (2014)
Publisher : IKIP PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine the effect of the Corporate Social Responsibility disclosure on stock prices and find out if the firm’s size is able to be variable moderating the influence of CSR disclosure to the stock price. The study was conducted at a mining companies listed on the Indonesia Stock Exchange 2011-2013. The samples using purposive sampling and obtained a sample of 10 companies with annual report data during 2011-2013 were 30 reports. Data analysis used the difference absolute value. The test results show that corporate social responsibility disclosure has significant positive effect on stock prices. The testing of difference absolute value shows that the firm’s size is not a moderating variable to influence corporate social responsibility disclosure to the stock price.Keywords: Corporate Social Responsibility (CSR), stock price, firm’s size, test of absolute difference value.
Analisis Kualitas Total Tim Himpunan Mahasiswa Pendidikan Akuntansi Widhianningrum, Purweni
Journal of Accounting and Business Education 2015: Jurnal Pendidikan Akuntansi (JPA): Vol. 2, No. 3, Maret 2015
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (408.272 KB) | DOI: 10.26675/jabe.v2i3.6068

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Kualitas Total Individu (yang terdiri dari kepemimpinan pribadi, perencanaan, dan perbaikan terus-menerus) terhadap Kualitas Total Tim Himpunan mahasiswa Pendidikan Akuntansi (Himadiksi).Populasi penelitian ini adalah seluruh mahasiswa Program Studi Pendidikan Akuntansi yang sekaligus menjadi anggota  Himadiksi IKIP PGRI Madiun angkatan tahun 2010, 2011, dan 2012 dengan jumlah 298 mahasiswa. Teknik pengambilan sampel dilakukan dengan metode purposive sampling sehingga total sampel yang digunakan sejumlah 46 responden. Teknik pengumpulan data dilakukan dengan wawancara dan kuesioner. Metode analisis data yang digunakan adalah regresi berganda.Hasil penelitian menunjukkan bahwa secara secara parsial, variabel kepemimpinan pribadi dan perencanaan tidak berpengaruh terhadap kualitas total tim Himadiksi, hanya variabel perbaikan terus-menerus yang menunjukkan pengaruh positif dan signifikan terhadap kualitas total tim Himadiksi. Hal ini membuktikan bahwa setiap anggota tim selalu terbuka pada kritikan dan memandang setiap masalah yang timbul merupakan suatu kesempatan untuk melakukan perbaikan terus-menerus agar membawa perubahan bagi diri sendiri dan Kualitas Total Tim Himadiksi.
THE CHANGE OF ACCOUNT RECEIVABLE, EQUITY, AND LEVERAGE ON CURRENT RATIO IN MINING FIRMS Maulana, Rizal Achmad; Widhianningrum, Purweni
Journal of Accounting and Business Education 2016: JABE: VOL. 1, ISSUE 1, SEPTEMBER 2016
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (80.855 KB) | DOI: 10.26675/jabe.v1i1.6733

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This study aims to analyzes the effect of receivables turnover, working capital turnover and debt  ratio to current ratio in mining company. The population in this study are all mining companies listed on the Indonesia Stock Exchange during the period 2011 through 2014, which amounted to 39 companies. The sampling technique in this study used purposive sampling, as many as 14 companies. This study uses multiple linear regression analysis. The results showed that receivable turnover and working capital turnover does not affect the current ratio. While debt ratio significantly influence a companys current ratio. This proves that with high debt ratio, the creditors still believe mining companies in Indonesia. The increase in business scale through volume production capacity and sales are considered able to provide additional corporate earnings impact on the decrease current ratio.Keywords: receivables turnover, working capital turnover, debt ratio, current ratio, mining company.
PENGARUH PRAKTIK PENGALAMAN LAPANGAN TERHADAP KINERJA MAHASISWA CALON GURU Hapsari, Pungky; Widhianningrum, Purweni
Journal of Accounting and Business Education 2014: Jurnal Pendidikan Akuntansi (JPA): Vol. 2, No. 1, Maret 2014
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.265 KB) | DOI: 10.26675/jabe.v2i1.6050

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Penelitian ini bertujuan untuk menguji kompetensi pedagogik, kompetensi profesional, kompetensi sosial, dan kompetensi kepribadian terhadap kinerja  mahasiswa calon guru.  Populasi dalam penelitian ini adalah seluruh mahasiswa Program Studi Pendidikan Akuntansi IKIP PGRI Madiun angkatan 2008 dan 2009 yang melaksanakan Praktik Pengalaman Lapangan (PPL) di Madiun dengan jumlah 204 mahasiswa. Pengambilan sampel dilakukan dengan metode purposive sampling sehingga total sampel yang digunakan sejumlah 150 responden, sedangkan pengumpulan data dilakukan dengan wawancara dan kuesioner. Metode analisis data yang digunakan adalah regresi berganda. Hasil penelitian menunjukkan bahwa kompetensi sosial dan kompetensi kepribadian berpengaruh positif dan signifikan terhadap kinerja mahasiswa calon guru Program Studi Pendidikan Akuntansi IKIP PGRI Madiun dalam melaksanakan Praktik Pengalaman Lapangan. Sementara itu, kompetensi pedagogik dan kompetensi profesional tidak berpengaruh signifikan terhadap kinerja mahasiswa calon guru
THE INFLUENCE OF DIVIDEND PAYOUT RATIO AND FREE CASH FLOW TO DEBT TO EQUITY RATIO Hapsari, Yurizki Wida; Isharijadi, Isharijadi; Widhianningrum, Purweni
Jurnal Dinamika Akuntansi Vol 8, No 1 (2016): March 2016
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i1.9116

Abstract

This study aimed to analyze the effect of dividend payout ratio and free cash flow to the debt to equity at the manufacturing companies which listed in the Indonesia Stock Exchange. The population of this study is manufacturing companies which listed in Indonesia Stock Exchange during the year 2010, 2011, 2012, and 2013 a number of 128 companies. Purposive sampling is used for sampling technique, as many as 33 companies. Data analytical technique in the study is multiple linear regression analysis. The results of this study proved that the dividend payout ratio had significant negative effect on the debt to equity. It showed that the dividend payments appeared as a substitute for debt in the capital structure at the company. Free cash flow positively and significantly influenced debt to equity. It was due to the investment in working capital of the company was greater than the companys operating cash flow.
The Influence of Intellectual Intelligence, Emotional Intelligence and Spiritual Intelligence on Understanding Magnitude of Behavioral Accounting Widhianningrum, Purweni
Journal of Accounting and Business Education 2017: JABE: VOL. 1, ISSUE 2, MARCH 2017
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.487 KB) | DOI: 10.26675/jabe.v1i2.8488

Abstract

This study aimed to examine the effect of intellectual, emotional and spiritual quotient to the level of understanding behavioral accounting. This population are Accounting Education students who are taking a behavioral accounting class, amounted to 87 students. Purposive sampling was done to sampling technique, so the total sample used are 81 respondents. Data analysis method used is multiple regression. The results showed that among the intellectual, emotional, and spiritual quotient which is owned accounting student, there only intellect quotient that is positive and significant impact on the level of understanding of behavioral accounting. This indicates that the level of understanding of behavioral accounting at the undergraduate program is still on the cognitive aspects. Thus, accounting behavioral simply understood as a method should be implemented and applied when they were faced with a condition that requires make a logical reasoning of all the problems in the field of accounting. Keywords: intellectual quotient, emotional quotient and spiritual quotient, and behavioral accounting
ANALISIS MANUFACTURING CYCLE EFFECTIVENESS (MCE) DALAM MENGURANGI NON-VALUE-ADDED ACTIVITIES PADA PG KANIGORO MADIUN Wardani, Alwiyanti Kusuma; Utomo, Supri Wahyudi; Widhianningrum, Purweni
Assets: Jurnal Akuntansi dan Pendidikan Vol 5, No 1 (2016)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (545.382 KB) | DOI: 10.25273/jap.v5i1.1182

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Penelitian ini bertujuan untuk memberikan bukti empiris mengenai penerapan Manufacturing Cycle Effectiveness (MCE) sebagai alat ukur dalam mengurangi aktivitas tidak bernilai tambah (non-value-added activities) pada produksi gula kristal putih Pabrik Gula (PG) Kanigoro Madiun tahun 2013 dan 2014. Penelitian ini merupakan penelitian kualitatif dengan data primer berupa informasi-informasi aktivitas dan waktu produksi yang dikumpulkan melalui metode wawancara dan observasi. Sedangkan data sekunder berupa laporan kinerja produksi dan rencana kerja anggaran perusahaan (RKAP).Hasil penelitian ini menunjukkan bahwa sebagian besar aktivitas pada produksi gula kristal putih di PG Kanigoro Madiun masih memuat aktivitas tidak bernilai tambah (non-value-added activities). Hal ini dibuktikan dengan hasil perhitungan Manufacturing Cycle Effectiveness (MCE) pada tahun 2013 dan 2014 masing-masing sebesar 96,59% dan 97,19%, sehingga persentase non-value-added activities pada tahun 2013 dan 2014 masing-masing sebesar 3,41% dan 2,81%. Adanya aktivitas tidak bernilai tambah disebabkan tata letak pabrikasi yang dirasa kurang efektif. Jarak antar mesin produksi dengan stamp floor mengakibatkan munculnya aktivitas inspeksi, perpindahan dan waktu tunggu. Oleh karena itu, perusahaan perlu memilih alternatif perbaikan kinerja melalui pengurangan, eliminasi, maupun substitusi aktivitas sehingga cost effectiveness dapat tercapai.