Dista Amalia Arifah - Academia.edu (original) (raw)

Papers by Dista Amalia Arifah

Jurnal Ekonomi dan Bisnis, 2014

This study aims to analyze companies value on manufacture companies which is listed in Indonesian... more This study aims to analyze companies value on manufacture companies which is listed in Indonesian Stock Exchange from 2008 until 2010. There are many factors which influenced companies value like investment decisions, funding decisions, dividend policy, structure ownership (managerial and institusional). The population included in manufacture companies for four years. Sampling using a purposive sampling method and obtained 128 samples that meet the criteria and free from outliers. The data was analyzed by multiple regression. The results showed investment decisions, funding decisions, institusional ownership structure and significant positive effect on firm value. But for the dividend policy, structure of managerial ownership has negative effect and not significant on firm value.

MAKSIMUM, 2019

II{DEPET\'DENSI' KOIitr'I ME\ ORGA\SAST' GAYA-_ xtprnnryrle,"l, oeN PEMAHAMAI 600 D COyfmqCf rrru... more II{DEPET\'DENSI' KOIitr'I ME\ ORGA\SAST' GAYA-_ xtprnnryrle,"l, oeN PEMAHAMAI 600 D COyfmqCf rrruUOlP KINERJA A[]'DITOR .brridBt' dir@Enir'@n ^^.-";f,,.ii^,""tu,-^* I:.iXiiiili,) ii,i"".;;i;i;i. srtF rep'^';dha atr,c l,cd rora L ;llii,ii.,ii ii, ",,"',..,'*;-b '''-'h" '^'''h b*h" " '"t'4"-^l i,-'i, l'" i ,;t ;";a;' t d .u'd a" p;t t'' "" ' ol'tu' p'n*do-' KEnod' : arditq, ttdspud.rc4 osottat ion an ihee l'oaeishiP

Prosiding Konferensi Ilmiah Mahasiswa Unissula (KIMU) Klaster Ekonomi, Dec 16, 2020

This study aims to determine and analyze the factors that influence the occurrence of fraud Emplo... more This study aims to determine and analyze the factors that influence the occurrence of fraud Employees of the Central Java Province Office. The independent variables in this study are distributive justice, procedural justice, internal control systems, enforcement of regulations, organizational commitment, organizational culture, and information asymmetry. The dependent variable in this study is fraud. Respondents in this study were civil servants working in the Central Java Provincial Office. Of the 105 questionnaires distributed to respondents only 101 questionnaires can be analyzed for hypothesis testing. The analysis technique used in this study is multiple linear regression analysis using IBM SPSS 26. The results of this study prove that distributive justice, procedural justice, enforcement of regulations, and organizational culture do not affect the fraud of Central Java Provincial Employees, while the internal control system and organizational commitment positively affect the fraud of Central Java Provincial Employees , and information asymmetry has a negative effect on fraud of the Employees of the Central Java Provincial Office.

Jurnal Ekonomi dan Bisnis, 2015

This study aims to analyzed budget participation influenced toward managerial performance with ma... more This study aims to analyzed budget participation influenced toward managerial performance with management costing knowledge and motivation as moderating variable. The population included was manufacture companies in Semarang City. Sampling using a purposive sampling method and obtained 84 samples that meet the criteria and free from outliers. The data used in this study is primary data, questioners for managerial level. Multiple Regression was used as analysis technique. The result showed that only motivation was rejected, while budget participation and management costing knowledge hypothesis was accepted.

TheÂ purposeÂ ofÂ thisÂ studyÂ wasÂ toÂ examineÂ whetherÂ organisationÂ commitment,Â p... more TheÂ purposeÂ ofÂ thisÂ studyÂ wasÂ toÂ examineÂ whetherÂ organisationÂ commitment,Â professional commitment and leadership style had influenced toward job satisfaction with motivation as intervening variable.Â Â This research used primary data, auditor on puclic accountant sector in Semarang as population. Using a convenience sampling method, 43 quessioner. The data was analyzed by multiple regression. All data variable meet with validity test, reliability test, normality also classical assumption. The result showed that organization commitment, profesional commitment, leadership style and motivation influenced significantly on job satisfaction. On the other hand organization commitment, profesionalÂ commitmentÂ andÂ leadershipÂ styleÂ hadÂ influencedÂ onÂ jobÂ satisfactionÂ didÂ notÂ through motivation as intevening variable. Â Keywords : organization committment, profesional committment, leadership style, motivation, job satisfaction

This study aims to analyze the influence of Earnings, Book Value of Equity and Operational Cah Fl... more This study aims to analyze the influence of Earnings, Book Value of Equity and Operational Cah Flow on Stock Price. Sample of this research consist 64 of manufacturing firms which is listed in Indonesian Stock Exchange from 2008 until 2010. Data used in this research are financial statement and closing stock price publication of financial statement date which is obtain from PRPM in Indonesian Stock Exchange, Capital Market Directory (CMDI) andIndonesian Stock Exchange website (www.co.idx.id). The statistic method used to test on the research hypothesis ismultiple regression. To analyzed the data using software SPSS ver. 15.0. The result of these study show that: (1) variable earnings had an influence and positive value relevance to stock price in partial; (2) variable book value of equity had an influence and positive value relevance to stock price in partial; (3) in partial operation cash flows had no significant influence but had a positive relevance value to stock price.

Jurnal Akuntansi Indonesia, 2019

Intangible assets proxied by Intellectual Capital play an important role as the key to success an... more Intangible assets proxied by Intellectual Capital play an important role as the key to success and the trigger for the creation of company’s value. The current trend is that companies have not yet focused on Intellectual Capital disclosure. With the implementation of Corporate Governance mechanism, it is expected to support the disclosure of IC, so as to add values to the company.This study aims to analyze corporate governance mechanism as a trigger of Intellectual Capital disclosure to companies in Indonesia. The population of this study was companies included in the ranking of CG implementation conducted by The Indonesian Institute for Corporate Governance (IICG) in 2011, 2012 and 2013. The sample was taken by purposive sampling method.This study used secondary data, i.e. company’s annual report where then the data were processed with simple linear regression. The result showed that corporate governance did not have any influence to intellectual capital disclosure.

Jurnal Bisnis Dan Ekonomi, 2011

Pada saat awal ditemukan, komputer hanyalah sebuah mesin besar dengan kemampuan yang terbatas. Te... more Pada saat awal ditemukan, komputer hanyalah sebuah mesin besar dengan kemampuan yang terbatas. Tetapi setelah mengalami perkembangan dan pemutakhiran dalam waktu yang relatif singkat, komputer menjadi sebuah mesin popular dengan banyak kemampuan, orang menjadi tertarik dan mengalami ketergantungan dengan komputer. Apalagi setelah internet ditemukan. Perkembangan komputer menjadi semakin pesat dalam waktu yang relatif singkat. Ada banyak keunggulan internet, begitu dengan pula bahaya yang diakibatkan oleh internet, kejahatan melalui internet atau yang lebih dikenal dengan Cybercrime, bermacam-macam jenisnya seperti; virus, penolakan akses dan sebagainya. Kerusakan yang disebabkan oleh Cybercrime sudah tak terhitung lagi tetapi hukum yang secara khusus menangani Cybercrime di Indonesia belum sepenuhnya berjalan. Beberapa pasal Kitab Undang-undang Hukum Pidana (KUHP) dapat digunakan untuk menjerat pelaku kejahatan yang berhubungan dengan komputer atau internet, meskipun tidak dapat berlaku untuk semua jenis kejahatan Cybercrime yang ada.Hambatan bagi proses penyidikan Cybercrime terkait dengan Undang-undang, kemampuan perangkat hukum, alat bukti dan fasilitas pendukungnya. Langkah-langkah yang dapat diambil untuk menyelesaikan masalah penyidikan Cybercrime antara lain; menyempurnakan undang-undang tentang Cybercrime, melakukan training Cybercrime pada penegak hukum secara berkelanjutan dan membangun divisi khusus penyidikan Cybercrime yang lengkap serta menggalakkan dan mensosialisasikan pencegahan Cybercrime secara luas.

Prestasi, Jun 13, 2012

Game theory is the beginning of agency theory, game theory tries to find form and predict conflic... more Game theory is the beginning of agency theory, game theory tries to find form and predict conflict resolution between individuals who are rational, and it helps us understand how managers, investors and other parties affected can be rationally agreed with the economic consequences of financial reporting. Agency theory is a branch of game theory that studies the design of contracts to motivate a rational agent to act on behalf of principal when the agent’s interests would otherwise conflict with those of the principal. In Indonesia, entities are divided into two sectors: public sector entities and private sector entities, although they differ in the ownership of the company but they both have similar traits. Both entities are equally divided into two parties that have the greatest interest, called the agent and principals. Both parties are often involved in conflicts of interest (conflict of interest), giving rise to agency cost. Agency conflict that occurs often brought losses to many parties, not only the parties in conflict alone but, more broadly. Be a mechanism to resolve complex mechanism both internally and externally. Internal mechanism with the revamping of the entity itself with providing the motivation of managers and shareholders to behave in a manner that advance corporate objectives. While the external mechanism is by application of the rules of the Regulator, such as the obligation to implement the Corporate Governance in an entity. Keyword : teori agensi, agen, principal, entitas public, entitas swasta

Conference in Business Accounting and Management 2012, 2012

SMEs played important role in supporting national economic also created new work field and improv... more SMEs played important role in supporting national economic also created new work field and improved public prosperity. For rising SMEs performance they had to maximize their Intellectual Capital and Innovation. However, only little SMEs Adopted Intellectual Capital and innovation for rising their performance.This study aims to analyze the influence of intellectual capital and inovation on SMEs performance. The population used SMEs in handycraft cluster at Semarang city. Sampling using a purposive sampling method and obtained 80 responden as sample. Primary data was used in this research by distribute questioner and processed by multiple regression. The results showed that Intellectual Capital variable which are Structure Capital and Relational Capital influenced SMEs performance, analysis revealed less than 5% of level significant. Whereas innovation variable were insignificant affected SMEs performance. Keywords : Intellectual Capital, Innovation, SMEs, Companies Performance