Papers by poppy nurmayanti
Jurnal Dinamika Akuntansi dan Bisnis, Sep 18, 2022
This study examines whether the strategic choice of earnings management chosen by top management ... more This study examines whether the strategic choice of earnings management chosen by top management (such as CEO and CEO and a team separately) is related to characteristics of top management (i.e., genders, age, tenure, financial expertise, business experience, and education). This study employs regression analyses to analyse 707 firm-year observations of manufacturing companies listed in the Indonesian Stock Exchange (IDX) between 2010 and 2018. This study found that top management team tended to choose the strategic choice of real-based earnings management. Meanwhile, top management individually, both CEO and CFO tend to choose accrual earnings management strategies over real activity-based earnings management. These results are inline with upper echelon theory and financial report preparation and mechanism in companies, especially in selecting and appointing toplevel executive.
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat
Saat sekarang ini sampah sudah mulai dipandang sebagai sumber daya yang memiliki nilai ekonomi. P... more Saat sekarang ini sampah sudah mulai dipandang sebagai sumber daya yang memiliki nilai ekonomi. Pengolahan sampah menjadi produk yang lebih berguna mulai aktif dilakukan seperti menjadikan sampah untuk energi, kompos, pupuk atau sebagai bahan baku dalam industri. Sampah organik dapat diolah menjadi Eco enzyme yang memiliki manfaat ganda. Cairan Eco enzyme ini multifungsi dan aplikasinya dapat meliputi rumah tangga, pertanian dan juga peternakan. Program ini bertujuan menjadi solusi untuk menciptakan lingkungan yang bersih (Zero Waste) sekaligus untuk meningkatkan ekonomi masyarakat sekitar. Kegiatan ini mengenalkan inovasi alat fermentor eco enzyme yang dapat digunakan lebih efektif. Metode pelaksanaan kegiatan adalah dengan pelatihan yang dilakukan secara langsung dan dilanjutkan dengan pendampingan pembuatan eco enzyme dengan menggunakan eco fermentor dan pembuatan handsanitizer. Kegiatan ini menghasilkan peningkatan pemahaman mitra dalam produksi handsanitizer. Handsanitizer yan...
Jurnal EMT KITA
This study aims to examine the effect of financial management policies on profitability. Apart fr... more This study aims to examine the effect of financial management policies on profitability. Apart from that, the effect of each independent variable on the dependent was tested with a decrease in corporate income tax rates as a moderating variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020. There are 96 samples that meet the following criteria; manufacturing companies whose 2019 and 2020 financial statements are available on the IDX, manufacturing companies that do not suffer losses and manufacturing companies that do not have interest write-off income on debt restructuring. This research was analyzed using Multiple Regression Analysis. The results of this study state that the dividend distribution policy has a positive effect on profitability, an increase in debt has a negative effect on profitability, an increase in investment has a positive effect on profitability, a decrease in corporate income tax rates is not abl...
Dinamisia : Jurnal Pengabdian Kepada Masyarakat
The purpose of community service is to educate the public in processing eco enzymes into products... more The purpose of community service is to educate the public in processing eco enzymes into products that have added value, as antiseptic soap. This activity was carried out as an effort to support the government's program in maintaining health through the movement of washing hands with soap. The activities method is training and mentoring carried out at the Bank Sampah Agrowisata, Rumbai District, Pekanbaru City. This activity includes two stages. First, the team conducted training and assistance in making eco-enzymes from citrun fruit peels, water, and palm sugar. The organic waste fermentation process is carried out for one month. Second, the team provided training and assistance in making antiseptic soap from eco enzyme. The results the effectiveness of antibacteria test at the Chemistry Laboratory FMIPA, Riau University showed that eco-enzyme that has been processed into soap tends to be more effective at killing bacteria than eco-enzyme. These results are expected to improve ...
Indonesian Journal of Economics, Social, and Humanities
This study aimed to examine the effect of president director’s characteristics (i.e., age and MBA... more This study aimed to examine the effect of president director’s characteristics (i.e., age and MBA degree) on earnings management. This study used accrual earnings management with abnormal accruals as a proxy and real activity earnings management with abnormal discretionary expense as a proxy for earnings management. The population is all manufacturing companies listed on the Indonesia Stock Exchange between 2016 and 2019. The sample was selected based on the purposive sampling method, so that the companies sampled were 91 companies with a total of 364 observations. The data analysis method used is multiple regression analysis. These results find that age has a negatively significant effect on abnormal accruals and has not significant effect on abnormal discretionary expense. An MBA degree as a proxy for education has a positively significant effect on earnings management. Our results are consistent with the predictions of the upper echelons theory and have implications for various s...
Faktor-Faktor Yang Mempengaruhi Prediksi Peringkat Obligasi Ditinjau Dari Faktor Akuntansi Dan Non Akuntansi
Jurnal Bisnis dan Akuntansi, Dec 1, 2009
This research aims at providing empirical evidance on factor that affect obligation ratings predi... more This research aims at providing empirical evidance on factor that affect obligation ratings prediction. This study examines the role of accounting data and non accounting data in predicting the accurance of obligation ratings. The accounting data consist of firm size, liquidity, profitability, leverage and productivity. The non accounting data consist of secure, maturity, and auditor reputation. The samples of this research consist of 80 firms are listed in PT. PEFINDO from 2005 to 2008 except Bank and Financial Institution, Securities Company and Other Finance. Logit regression is used to test the hypothesis. The finding of this research, 1) Firm Size, Liquidity, Leverage, Maturity and Auditor Reputation are insignificant variables determining obligation ratings and 2). Profitability, Productivity and Secure are significant variables determining obligation ratings. The result indicates that in general, the obligation of Indonesia firms are investment grade.
ABSTRAK Dalam melakukan audit, auditor dituntut untuk dapat menghasilkan laporan audit yang berku... more ABSTRAK Dalam melakukan audit, auditor dituntut untuk dapat menghasilkan laporan audit yang berkualitas. Hasil audit yang berkualitas dapat ditunjukkan dengan tingkat probabilitas seorang auditor menemukan dan melaporkan penyelewengan dalam sistem akuntansi klien. Untuk menghasilkan audit yang berkualitas maka perlu diperhatikan faktor-faktor yang mempengaruhi kualitas audit tersebut, diantara faktor-faktor tersebut adalah independensi, kompetensi, due professional care, dan lingkungan pengendalian. Berkaitan dengan tugasnya, auditor internal pada Inspektorat Provinsi Riau (APIP) juga dituntut untuk dapat melaksanakan audit yang berkualitas. Tujuan dari penelitian ini adalah untuk menganalisa faktor-faktor yang mempengaruhi kualitas audit APIP pada Inspektorat Provinsi Riau. Penelitian ini menggunakan metode analisis regresi linier berganda. Untuk mengetahui pengaruh variabel independen terhadap variabel dependen secara parsial digunakan uji t, sedangkan untuk mengetahui pengaruh va...
JURNAL AL-IQTISHAD, 2021
This study is a quantitative study that aims to determine how financial leverage, dividend payout... more This study is a quantitative study that aims to determine how financial leverage, dividend payout ratio, net profit margin, and public ownership affect the income smoothing practices in manufacturing companies listed on the IDX for the 2016-2018 period. The number of samples of this study were 44 companies with the sampling method using purposive sampling method. This study uses secondary data obtained through company financial reports. Data analysis used multiple linear regression consisting of descriptive statistical analysis, classical assumption test, and hypothesis testing.The results of multiple linear data analysis show that public ownership has a positive and significant effect on income smoothing practices. The dividend payout ratio has a negative and significant effect on income smoothing practices. Meanwhile, financial leverage and net profit margin variables do not have a significant effect on income smoothing practices.
Karakteristik Chief Executive Officer (CEO) dan Kualitas Akrual: Bukti Empiris dari Indonesia
This study investigates the relationship between CEO characteristics and accruals quality from pu... more This study investigates the relationship between CEO characteristics and accruals quality from public firms listed in Indonesia Stock Exchange between 2010 and 2017. This study used two accruals quality measures namely absolute abnormal accruals and performance matched abnormal accruals. Specifically, absolute abnormal accruals are proxied by two proxies, a) the modified Jones model (Dechow et al. 1995) and b) accrual estimation error the augmented specification of Dechow and Dichev model (2002) as suggested by McNichols (2002). Furthermore, performance matched abnormal accruals are proxies by two proxies, a) performance matched abnormal accruals by using Kothari et al. 2005) and b) current accrual. This study identifies CEO characteristics as CEO female, financial work experience, business skill, tenure, and CEO founding. The empirical findings that several CEO characteristics (i.e., CEO female, financial work experience, business skill, tenure, and CEO founding) is significantly ...
Faktor –faktor yang mempengaruhi kelengkapan pengungkapan laporan keuangan pada perusahaan property dan real estate yang terdaftar di bursa efek indonesia periode 2009 - 2011
The purpose of this research is to test the effect of the current ratio, net profit margin, debt ... more The purpose of this research is to test the effect of the current ratio, net profit margin, debt to asset ratio, firm size, firm age, and the share of public ownership toward completeness of the disclosure of financial statements. The data used in this research is secondary data from annual financial reports of property & real estate company in 2009 - 2011 were obtained from the Indonesia Stock Exchange. The selection of the sample using purposive sampling. Based on the criteria, obtained a sample of 33 firms in this research. While the analysis tool used is multiple linear regression with the T-Test, to know how the effects of the independent variables toward dependent variable partially and R2 test to know the level of relationship of independent variables toward dependent variable. The research result showed that net profit margin, debt to asset ratio and the share of public ownership have a significant effect on the completeness of the disclosure of financial statements based on...
Pengaruh Preferensi Mahasiswa Akuntansi terhadap Pengetahuan dan Kinerja Mahasiswa
Previous empirical research was investigating about the difference beliefs and knowledge influenc... more Previous empirical research was investigating about the difference beliefs and knowledge influencing student’s performance. This study investigates whether accounting students’s preference to knowledge and student’s performance in order to increase student’s ability to act profesionally in the future. The research design was survey method with using purposive sampling technique, there were 190 accounting students as the respondents. The questionnaires were sent by snowballs method in Riau University (Unri), Islamic State University (UIN), and Islamic Riau University (UIR) Data analysis to test hypothesis is done with multiple linear regression analysis. This research results show that: (1) accounting student’s preference towards knowledge and student’s performance is valid and reliabel as research instruments, only uncertain knowledge is unreliabel, (2) the whole of variables do not effect student’s performance on multiple choice and essay test. It’s opposite with previous research,...
Pengaruh Penerapan Corporate Governance Terhadap Kinerja Keuangan Perusahaan
Penelitian ini bertujuan untuk menganalisis pengaruh corporate governanceterhadap kinerja keuanga... more Penelitian ini bertujuan untuk menganalisis pengaruh corporate governanceterhadap kinerja keuangan perusahaan. Corporate governance diukur dengan CGPI(Corporate Governance Perception Index) berdasarkan pada pemeringkatan yangtelah disusun oleh IICG (The Indonesian Institute for Corporate Governance) dankinerja keuangan perusahaan diukur dengan tiga proksi yaitu Return on Equity, NetProfit Margin dan Tobin’s Q. Metode statistik yang digunakan adalah analisis regresilinear sederhana. Sampel penelitian ini adalah perusahaan yang terdaftar di BursaEfek Indonesia dan mengikuti survey yang dilakukan oleh IICG tahun 2004-2007serta masuk dalam pemeringkatan CGPI. Hasil penelitian ini menunjukkanpenerapan GCG berpengaruh positif dan signifikan terhadap ROE, NPM danTobins’Q. Hal ini menunjukkan bahwa jika perusahaan menerapkan tata kelolaperusahaan yang baik, maka tingkat pengembalian investasi, penjualan, sertakinerja pasar perusahaan akan meningkat. Akibatnya, akan banyak investor yangakan ...
The purpose of this study is to examine the factors that affect the net interest margin of the Go... more The purpose of this study is to examine the factors that affect the net interest margin of the Go public Bank listed on the Indonesia S tock Exchange (BEI) in the period 2008 to 201 1. There are 15 banking companies r ecorded in BEI, which made the study population obtained from the Annual Report of the Bank as determined by Bank Indonesia. Data analysis method used is multiple linear regression analysis and hypothesis testing use t-statistics and f-statistics in level of significance 5%. Based on the statistics t test showed that the capital adequacy ratio, return on assets, loan-to- deposit ratio, operating expenses to operating income and size have a significant effect on the net interest margin. While, non-performing loans and did not significantly affect the net interest margin. In addition, the normality test and include the classical assumption that multicolinearity , heteroscedasticity test and autocorr elation test. During the obser vation period of the study show that the ...
Faktor-Faktor Yang Mempengaruhi Kualitas Audit Apip Pada Inspektorat Provinsi Riau
Dalam melakukan audit, auditor dituntut untuk dapat menghasilkan laporan audityang berkualitas. H... more Dalam melakukan audit, auditor dituntut untuk dapat menghasilkan laporan audityang berkualitas. Hasil audit yang berkualitas dapat ditunjukkan dengan tingkatprobabilitas seorang auditor menemukan dan melaporkan penyelewengan dalamsistem akuntansi klien. Untuk menghasilkan audit yang berkualitas maka perludiperhatikan faktor-faktor yang mempengaruhi kualitas audit tersebut, diantarafaktor-faktor tersebut adalah independensi, kompetensi, due professional care, danlingkungan pengendalian. Berkaitan dengan tugasnya, auditor internal padaInspektorat Provinsi Riau (APIP) juga dituntut untuk dapat melaksanakan audit yangberkualitas. Tujuan dari penelitian ini adalah untuk menganalisa faktor-faktor yangmempengaruhi kualitas audit APIP pada Inspektorat Provinsi Riau. Penelitian inimenggunakan metode analisis regresi linier berganda. Untuk mengetahui pengaruhvariabel independen terhadap variabel dependen secara parsial digunakan uji t,sedangkan untuk mengetahui pengaruh variabel independen te...
PENGARUH KANDUNGAN INFORMASI LAPORAN LABA RUGI TERHADAP REAKSI PASAR MODAL INDONESIA (Studi Kasus Pada Perusahaan Yang Listing Di BEI Periode 2011)
This study aims to determine empirically the influence of the information content of the income s... more This study aims to determine empirically the influence of the information content of the income statement to the stock market reaction . In this research data collection companies that serve as the sample is based on the following criteria : 1 ) All the companies listed on the Stock Exchange for 2011 except banks and financial institutions . 2 ) Has the financial statements ended December 31, 2011 . 3 ) The financial statements are presented in the currency. 4 ) Having a complete set of financial statements and can be obtained . 5 ) Data taken an accounting profit , not accounting the consolidated income statement . 6 ) Have a complete data regarding date of publication of financial reports and stock prices . Based on these criteria the company obtained 59 samples . Results of this study indicate that the statement of income has a significant effect on the stock market reaction . This suggests that the income statement can be use to predict how the stock market reaction . Keywords :...
JURNAL AL-IQTISHAD, 2021
This study aims to examine whether chief executive officer (CEO) characteristic quality affect th... more This study aims to examine whether chief executive officer (CEO) characteristic quality affect the real earnings management from Indonesiapublic companies. This study used annual reports and financial statement from Indonesia Stock Exchange especially from manufacturing sectors for period 2013-2018.To capture CEO characteristics quality, the authors develops aggregate CEO characteristics as CEO characteristics quality index namely financial expertise, educational background, professional career, tenure, age, and CEO status. This study also examines how well CEO characteristics quality index could signal the presence of earnings management. The author use life cycle proxies of DeAngelo et al (2006) to capture the dynamic nature of corporate life cycle, namely retained earnings-to-total asset (RE/TA) as growth stage and mature stage. The results show that companies with high CEO quality can suppress the occurrence of real earnings management activities both for the mature stage and for the growth stage. The findings suggest that having a general assessment of the CEO's characteristics could signal the presence of real earnings management.
Jurnal Sosial Ekonomi Pembangunan, Nov 10, 2014
The purpose of this study was to obtain empirical evidence about the effect of managerial ownersh... more The purpose of this study was to obtain empirical evidence about the effect of managerial ownership structure, free cash flow and the size of the company's debt policy the Basic Industry and Chemicals companies listed on the Stock Exchange. The population in this research is the basic chemical sector companies listed on the Indonesia Stock Exchange during the last three years, is from the years 2009-2011, amounting to 43 companies, using purposive sampling and the sampling results obtained by 37 companies sampled. The variables in this study there are two independent variables consisting of managerial ownership and free cash flow and firm size. As for the dependent variable is debt policy. This has the meaning that the higher the level of managerial ownership of a company, the lower the debt-to-equity ratio. Free Cash Flow positive effect debt policy (debt to equity ratio) at the 5% significance level. This has the meaning that the greater the value of free cash flow the higher the value of the debt to equity ratio and vice versa. Variable positive effect of firm size kebijakan debt (debt to equity ratio) at 95% confidence level. This indicates that the greater the size of the company it will be the higher value of debt-to-equity ratio (DER). Managerial ownership, free cash flow, and firm size simultaneously policy significant effect on debt (debt to equity ratio) at 95% confidence level.
Bond Rating Dan Pengaruhnya Terhadap Laporan Keuangan
Pekbis, Nov 23, 2012
Penelitian ini bertujuan untuk mengetahui hubungan antara bond rating denganbeberapa rasio keuang... more Penelitian ini bertujuan untuk mengetahui hubungan antara bond rating denganbeberapa rasio keuangan, yaitu rasio : time interest earned ratio, debt to total assetratio, current ratio, cash flow to debt ratio, quick ratio, operating profit margin, returnon asset, total asset turn over. Penelitian ini dilakukan terhadap 38 perusahaan gopublic yang listing di PT.PEFINDO pada tahun 2007 dan 2008. Pengambilan sampeldilakukan dengan menggunakan purposive sampling method. Pengolahan dananalisis data menggunakan analisis regresi linear berganda, yang meliputi ujinormalitas data, uji asumsi klasik dan uji hipotesis. Hasil uji hipotesis menunjukkanbahwa time interest earned ratio dan total asset turn over memiliki pengaruhterhadap bond rating. Sedangkan current ratio, quick ratio, return on asset, casf flowto debt ratio, debt to total asset ratio, dan operating profit margin tidak berpengaruhterhadap bond rating.
Pengaruh earning per share (eps), price earning rasio (per), ukuran perusahaan (firm size) dan risiko sistematis (beta) terhadap return saham pada perusahaan real estate & property yang terdaftar di bei tahun 2006-2009
Jurnal Online Mahasiswa Bidang Ilmu Ekonomi, Jul 21, 2014
Faktor-Faktor Yang Mempengaruhi Kualitas Audit Apip Pada Inspektorat Provinsi Riau
Pekbis, Aug 29, 2014
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Papers by poppy nurmayanti