Adi Wiratno, Adi
Fakultas Ekonomi Unsoed Purwokerto

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Pengujian Awal Pengaruh Faktor Internal dan Eksternal Perusahaan Terhadap Prediksi Kebangkrutan Perusahaan Prawestri, Adhelia Desi; Azis, Abdul; Wiratno, Adi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 1 No 2 (2016): Vol 1 No 2 (2016): Soedirman Accounting Review Desember 2016
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (131.807 KB) | DOI: 10.20884/sar.v1i2.370

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The purpose of this study is to determine the effect of internal factor with the earning management as a proxy, and eksternal factor with allowance for impairment of receivables as a proxy to the earning management. This study was a qualitative research with agricultural sector company as objects along 2012 to 2015. By using purposive sampling techiques intended that the data obtained more varied because it comes from varied sources. According to the results, it can be concluded that the internal factors of earning management with the other comprehensive income as a proxy had a positive influence on the prediction of bakruptcies in the agricultural sector and the external factors with external risk that described by premises allowance for impairment of receivables does not have an influence on the prediction of banrkruptcies in the agricultural sector in BEI.
PENGARUH STRATEGI DIVERSIFIKASI DAN KARAKTERISTIK PERUSAHAAN TERHADAP KINERJA PERUSAHAAN Sari, Inayah Adi; Wiratno, Adi; Suyono, Eko
JAFFA Vol 2, No 1 (2014): April
Publisher : Magister of Accounting

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The purpose of this study is to empirically study the effect of diversification strategy and firm characteristic to firm value. The population used in research were all the manufacture companies registered in BEI during the period 2006-2008. The samples used in research were 102 companies. Independent variable used in research were diversivication level, leverage, earning growth, size, age, price to book value, and return on asset and Dependent variable was excess value. The result of this study using compare mean analysis finds that there is no different of excess value from single segment company and multy segment company. The result of this study using multiple regression finds that only two variables (diversification level and size) that significantly affect the excess value with level of significance 5 percent
Analisis Kekuatan Persaingan dan Penguasaan Pasar pada Industri Kreatif Kerajinan Rambut Purbalingga Wiratno, Adi; Banani, Ade
EKO-REGIONAL Vol 10, No 1 (2015)
Publisher : Jurusan Ilmu Ekonomi dan Studi Pembangunan Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.607 KB) | DOI: 10.20884/1.erjpe.2015.10.1.750

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ABSTRACTThe purpose of this study is to analyze competitiveness and market domination on creative industry of hair production in Karangbanjar, Purbalingga. This study used primary and secondary data. The primary one was collected from respondents—entrepreneurs of hair production industry—and the secondary one was from relevant government institutions. Competitiveness was measured by Sustainable Competitive Advantage criteria from Porter while market domination was measured by market power and market share. The result shows that: 1) industry has high competition among production units; 2) There is no domination/concentration power in this market and also equal share in value of production among them.Keywords: market share, market power, competition, hair production
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KINERJAKEUANGAN PEMERINTAH DESA PASCA PENERAPAN UNDANG- UNDANG NOMOR 6 TAHUN 2014 Dewi, Retno Astuti; Ramadhanti, Wita; Wiratno, Adi
Jurnal Akuntansi Aktual Volume 3, Nomor 4, Juni 2016
Publisher : Jurnal Akuntansi Aktual

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Abstract:This research is quantitative research in the village government in the Banyumas Regency.The purpose of this research is to examine the effect of the planning, implementation village account-ing, fixed income, and internal control on the financial performance of village government. Thesampling method used in this study is a purposive sampling. The samples of this research are thevillages that have sent Village Budget Accountability Report of 2015 and fill out the questionnaire infull. The number of samples are 78 villages. Based on the results of research and analysis using the PLSand SPSS show that: (1) Planning does not positively affect the financial performance of VillageGovernment, (2) Implementation of accounting village has positive effect on the the financial perfor-mance of Village Government, (3) Fixed Income does not positively affect the financial performance ofVillage Government, (4) internal control negatively affects the financial performance of Village Gov-ernment, and (5) Implementation of accounting village has not been fully implemented in accordancewith the Regulation of the Minister of Internal Affairs No. 113 of 2014.Keywords: Planning, Implementation of Village Accounting, Fixed Income, and Internal Control, TheFinancial Performance of Village Government, After Implementation Law No. 6 of 2014
Pengaruh Profitabilitas dan Rasio Altman Terhadap Harga Saham ( Studi Pada Perusahaan Pertambangan Yang Go Public Di BEI ) Wulandari, Desy; ., Carmidah; Wiratno, Adi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 1 (2017): Vol 2 No 1 (2017) : Soedirman Accounting Review Juni 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.292 KB) | DOI: 10.20884/sar.v2i1.400

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This study was intended to indentify the impact of the profitability ratio and ratios in model Altman Z-Score on the prices of stocks. The study was conducted at a go public mining company registered at the Indonesia’s Stock Exchange in 2012-2015. The sample included 8 companies which were taken using purposive sampling method. The data used were the secondary data which were in the form of annual financial statements of the company and were collected using data base collection method. The data were analyzed using multiple linear regression analysis supported with SPSS 24.00 program. The result of the study showed that (1) Profitability ratio are proxied by Return On Asset (ROA) did not significantly affect the prices of stocks with sig. 0,088. (2) Altman’s ratios (Z-Score) significantly contributed to the prices of stocks with sig. 0,009.
Relevansi Nilai Dan Subjektifitas Dari Other Comprehensive Income Pada Perusahaan Industri Jasa Keuangan Ariyadi, Firal; Dr, Darmansyah; Wiratno, Adi
Jurnal Ilmiah Professional Indonesia Vol 2 No 1 (2018): Jurnal Ilmiah Profesional Indonesia
Publisher : Sumatera Research

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ABSTRACT          This study aims to investigate the influence of net Income, comprehensive income, other comperhensive Income, SEC (Components from other comprehensive Income with low subjectivity) and N_SEC (Components from other comprehensive Income with high subjectivity) to stock return in mining companies listed on the Indonesia Stock Exchange in 2011 – 2015.This study uses quantitative data that have been published in the Indonesia Stock Exchange ( BEI ) . The samples used in this study were 164 , including 41 companies that met the study criteria , as this study using purposive sampling method in sample selection . While the method of data analysis using panel data regression techniques with Eviews 9.0 application.The result of tests performed by using chow  test and Hausman test choose better random effect model. Results in partial test (t test) obtained that net Income, comprehensive income, and N_SEC (Components from other comprehensive Income with high subjectivity) to stock return, while the other comperhensive Income, and SEC (Components from other comprehensive Income with low subjectivity) has no effect on stock return . While the results of simultaneous ( F test ) obtained net Income, comprehensive income, other comperhensive Income, SEC (Components from other comprehensive Income with low subjectivity) dan N_SEC (Components from other comprehensive Income with high subjectivity) has no simultan effect to stock return . Where the error rate used is 5 % or 0.05 at significant level of 95% . Keywords : Net Income,Comprehensive Income,Other Comprehensive Income, sec,n_sec,stock Return   ABSTRAK          Penelitian ini bertujuan untuk meneliti pengaruh net Income, comprehensive income, other comperhensive Income, SEC (komponen dari other comperhensive Income yang memilik subjektifitas rendah) dan N_SEC (other comperhensive Income yang memilik subjektifitas tinggi) terhadap return saham pada perusahaan jasa keuangan yang terdaftar di Bursa Efek Indonesia tahun 2011– 2015.Penelitian ini menggunakan data kuantitatif yang telah dipublikasikan di Bursa Efek Indonesia (BEI). Dimana sampel yang digunakan dalam penelitian ini sebanyak 164 yang terdiri dari 41 perusahan yang memenuhi kriteria penelitian, karena penelitian ini menggunakan metode purposive sampling dalam pemilihan sampel. Sedangkan metode analisis data menggunakan teknik regresi data panel dengan bantuan aplikasi Eviews 9.0.Hasil pengujian yang dilakukan dengan menggunakan uji chow dan uji hausman memilih Random Effect yang lebih baik. Hasil secara uji parsial (uji t) diperoleh net income, comprehensive income &  dan other comperhensive Income yang memilik subjektifitas tinggi berpengaruh terhadap return saham sedangkan other comperhensive Income dan SEC (komponen dari other comperhensive Income yang memilik subjektifitas rendah)   tidak berpengaruh terhadap return saham, Sementara hasil secara simultan (uji F) tidak diperoleh net Income, comprehensive income, other comperhensive Income, SEC (komponen dari other comperhensive Income yang memilik subjektifitas rendah) dan N_SEC (other comperhensive Income yang memilik subjektifitas tinggi) terhadap return saham Dimana tingkat kesalahan yang digunakan adalah 5% atau 0,05 pada taraf signifikan 95%. Kata Kunci : Laba Bersih, Pendapatan Komprehensif, Penghasilan Komprehensif Lainnya
PENGARUH PARTISIPASI ANGGARAN, KEJELASAN SASARAN ANGGARAN, DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL Qotrunnada, Sausan Syifa; Wiratno, Adi; Supeno, Saras
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 1 (2018): Vol 3 No 1 (2018): Soedirman Accounting Review Juni 2018
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (811.141 KB) | DOI: 10.20884/sar.v3i1.1201

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This study aims to examine the effect of budgetary participation, budget target clarity and organizational commitment on managerial performance empirical study in PD BPR BKK Purwokerto. To collect data of this study, survey questionnaire with sample selection using purposive sampling method are used. Questionnaires given to 33 managers or managers-equaled level in PD BPR BKK Purwokerto. Their responses are analyzed using multiple linear regression analysis technique through SPSS software. These analysis results reveal that budgetary participation and budget target clarity has significant positive effects to managerial performance. However, organizational commitment does not affect to managerial performance. Keywords: Budgetary Participation, Budget Target Clarity, Organizational Commitment, Managerial Performance.
Pengaruh Partisipasi Anggaran, Komitmen Organisasi, Kecukupan Anggaran, dan Job Relevan Information Terhadap Kinerja Manajerial Khoiriah, Khoiriah; Wiratno, Adi
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 4, No 2 (2017): Desember
Publisher : Magister Akuntansi Universitas Pancasila

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ABSTRACTThe purpose of this research is to know how budget participation,organizational commitment, budget adequacy, and job relevant informationaffect managerial performance. The background of this research is based ondata of Budget Realization Report (LRA) that researcher gets from the financedepartment of education department office of Depok City in 2015, indicatingthe optimal budget realization is not achieved, so tha\ the researcher isinterested in doing this research.The framework of this research is that inbuilding a good managerial performance, especially in managing the budget,a manager must involve lower level managers or parties related to budgetaryissues, therefore participation is required in budgeting. Similarly, other factorsaffecting managerial performance should be improved such as organizationalcommitment, budget adequacy, and job relevant information. Data collectiontechniques used are survey data collection techniques.Based on the result oft-test, budget participation and job relevant information has no significanteffect on managerial performance. Organizational commitment and budgetadequacy has positive and significant effect on managerial performance.ABSTRAKTujuan dari penelitian ini adalah mengetahui bagaimana partisipasianggaran, komitmen organisasi, kecukupan anggaran, dan job relevaninformation mempengaruhi kinerja manajerial. Adapun latar belakang dilakukannya penelitian ini adalah berdasarkan data Laporan Realisasi Anggaran(LRA) yang peneliti dapatkan dari bagian keuangan dinas pendidikan KotaDepok tahun 2015, menunjukkan tidak tercapainya realisasi anggaran yangoptimal sehingga peneliti tertarik untuk melakukan penelitian ini. Kerangkaberfikir dari penelitian ini adalah bahwa dalam membangun kinerja manajerialyang baik khususnya dalam mengelola anggaran, maka seorang manajer harusmelibatkan manajer tingkat bawah atau pihak-pihak yang berhubungan denganmasalah anggaran, oleh karena itu dibutuhkan partisipasi dalam menyusunanggaran. Begitu juga faktor lain yang mempengaruhi kinerja manajerialharus ditingkatkan seperti komitmen organisai, kecukupan anggaran, danjob relevan information. Teknik pengumpulan data yang digunakan adalahtehnik pengumpulan data survey. Berdasarkan hasil uji t diperoleh nilai sigvariabel partisipasi anggaran dan informasi relevam terkait pekerjaan tidakberpengaruh terhadap kinerja manajerial. Komitmen organisasi dan kecukupananggaran berpengaruh positif terhadap kinerja manajerial.
Pengaruh Independensi, Pengalaman, Profesionalisme, dan Komitmen Organisasi Pemeriksa Pajak terhadap Kualitas Audit Pajak di Kanwil DJP Jakarta Khusus Fatah, Muhamamad Abdul; Wiratno, Adi; Ompusunggu, Arles Parulian
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 4, No 2 (2017): Desember
Publisher : Magister Akuntansi Universitas Pancasila

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Abstract

ABSTRACTThis study was conducted to test the effect of independence, experience,professionalism, and organizational commitment of tax auditor on auditquality of tax. The population in this study is functional tax auditor in KanwilDJP Jakarta Khusus.The sampel used in this study were 139 of tax auditorat random, because researchers used random sampling methods in theselection of the sampel. While the methods of data analysis and multiple linearregression analysis with the help of software IBM SPSS 20.0. Quantitativedata were collected through a questionnaire which was converted into intervaldata through the transformation of MSI so it can be analyzed statistically.The results showed variabel independence, experience, professionalism, andorganizational commitment of tax auditor simultaneously effect on auditquality of tax. Partially, only independence, experience, and organizationalcommitment have a significant effect on audit quality of tax, but variabelprofessionalism isn’t have a significant effect on audit quality of tax.ABSTRAKPenelitian ini dilakukan untuk menguji secara empiris pengaruhindependensi, pengalaman, profesionalisme dan komitmen organisasipemeriksa pajak terhadap kualitas audit pajak. Populasi dalam penelitian iniadalah fungsional pemeriksa pajak di Kanwil DJP Jakarta Khusus. Sampelyang digunakan dalam penelitian ini sebanyak 139 fungsional pemeriksapajak secara random, karena peneliti menggunakan metode Random Samplingdalam pemilihan sampelnya. Sedangkan metode analisis data menggunakananalisis deskripsi dan analisis regresi linear berganda dengan bantuan softwareIBM SPSS 20.0, dengan data kuantitatif yang dikumpulkan melalui kuesioneryang dikoversi menjadi data interval melalui transformasi MSI sehingga dapatdianalisis secara statistik. Hasil penelitian menunjukkan variabel independensi,pengalaman, profesionalisme dan komitmen organisasi pemeriksa pajakberpengaruh secara simultan terhadap kualitas audit pajak. Secara parsialhanya independensi, pengalaman dan komitmen organisasi yang berpengaruhsignifikan terhadap kualitas audit pajak, tetapi varibel profesionalisme tidakberpengaruh secara signifikan terhadap kualitas audit pajak.
Pengaruh Moralitas Pajak, Budaya Pajak, Dan Good Governance Terhadap Kepatuhan Wajib Pajak Khaerunnisa, Indar; Wiratno, Adi
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 1, No 2 (2014): Desember
Publisher : Magister Akuntansi Universitas Pancasila

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A  B  S  T  R  A  C  TThis study aims to determine, first, the effect of tax morality as measured by the level of citizen participation, confidence level, the level of local autonomy, national pride, demographic factors, economic conditions, the deterrence factors, and taxation systems towards compliance paja. Second, the effect of the tax culture that consists of respondents to react to the tax culture the form of relationships between tax authorities and the taxpayer, tax regulations and national culture on tax compliance. Third, the effect of good governance such as human resources, information technology, organizational structure, processes and procedures, financial resources and incentives for corporate tax compliance. The sample is a company that is a member of Gabungan Pelaksana Konstruksi Nasional Indonesia (Gapensi Data obtained by sending a questionnaire to members Gapensi Bogor. A total of 80 respondents were analyzed by using Partial Least Square (PLS). Hypothesis testing results show that there are significant tax morality, culture tax and good governance toward tax complianceA  B  S  T  R A  KPenelitian ini bertujuan untuk mengetahui, pertama, pengaruh moralitas pajak yang diukur dengan tingkat partisipasi warga negara, tingkat kepercayaan, tingkat otonomi daerah, kebanggaan nasional, faktor demografis, kondisi ekonomi, deterrence factors, dan sistem perpajakan terhadap kepatuhan paja. Kedua, pengaruh budaya pajak yang terdiri dari responden memberikan reaksi terhadap budaya pajak yang berupa hubungan antara aparat pajak dan Wajib Pajak, peraturan perpajakan dan budaya nasional terhadap kepatuhan pajak. Ketiga, pengaruh good governance berupa sumber daya manusia, teknologi informasi, struktur organisasi, proses dan prosedur, sumber daya finansial dan insentif terhadap kepatuhan pajak perusahaan. Sampel adalah perusahaan yang menjadi anggota Gabungan Pelaksana Konstruksi Nasional Indonesia (Gapensi). Data diperoleh dengan cara pengiriman kuesioner kepada para anggota Gapensi kota Bogor. Sebanyak 80 responden dianalisis dengan menggunakan