Papers by Lailah Fujianti
Jurnal Ilmiah Akuntansi Pancasila (JIAP), Mar 1, 2021
Jurnal Ilmiah Akuntansi Pancasila (JIAP), Mar 30, 2022
Jurnal Ilmiah Akuntansi Pancasila (JIAP), Mar 30, 2022
This study aims to analyze the impact of managerial ownership, dividend policy and debt on firm v... more This study aims to analyze the impact of managerial ownership, dividend policy and debt on firm value. Using a sample of 15 companies with an observation period of 8 years (2011-2018), this study finds that managerial ownership and debt policy have a negative effect on firm value. Meanwhile, dividend policy has a positive effect on firm value. This study stresses that the objective of the managerial ownership program to reduce the potential for agency conflicts and increase firm value has not been optimal. This, based on the findings in this study, is caused by the relatively small portion of managerial ownership in the sample companies, which is only about 5 percent of the total share ownership.
INQUISITIVE : International Journal of Economic
This study aims to analyze differences in financial performance before and during the covid-19 pa... more This study aims to analyze differences in financial performance before and during the covid-19 pandemic in manufacturing companies listed on the Indonesia Stock Exchange in 2019 - 2020 from liquidity, leverage and profitability. The research sample was 138 companies which were selected based on the purposive sampling method. The paired sample t test method was used for data analysis. The results showed that there was no significant difference in the financial performance of manufacturing companies in terms of liquidity and leverage before and during the covid 19 pandemic. In terms of profitability, there was a significant difference, namely the average decrease in profitability. Keywords: liquidity, leverage, profitability, manufacture
Zenodo (CERN European Organization for Nuclear Research), Jun 28, 2023
This study aims to examine and determine the effect of Good Corporate Governance that is independ... more This study aims to examine and determine the effect of Good Corporate Governance that is independent commissioners, boards of commissioners and profitability on dividend policy in manufacturing sector companies listed on the Malaysia Stock Exchange and Indonesia Stock Exchange during the 2019 period. The number of samples taken was 45 companies in Malaysia and 67 companies in Indonesia using quantitative methods with secondary data collection. The data obtained is taken from the results of the company's financial statements contained on the official website of Bursa Malaysia and IDX. The data analysis technique used in this research is multiple linear regression analysis technique and analyzed by using an application to analyze data in the form of SPSS. The results of hypothesis testing in this study indicate that in companies in Malaysia, independent commissioners and profitability have a significant effect on dividend policy, while the board of commissioners has no significant effect on dividend policy, then in companies in Indonesia, independent commissioners have a significant effect on dividend policy. Dividend policy, while the board of commissioners and profitability have no significant effect on dividend policy.
Jurnal Ilmiah Akuntansi Pancasila (JIAP)
This study aims to analyze differences in financial performance before and during the covid-19 pa... more This study aims to analyze differences in financial performance before and during the covid-19 pandemic in manufacturing companies listed on the Indonesia Stock Exchange in 2019 - 2020. The variables used to see the difference in financial performance are current ratio (CR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Inventory Turnover (ITO), Total Asset Turnover (TATO), Return On Asset (ROA), and Return On Equity (ROE). Using quantitative methods by taking data on the company's financial statements from the Indonesia Stock Exchange in 2019 - 2020. To test hypotheses used parametic and non parametic tests namely Paired sample t-test and Wilcoxon signed rank. The results of the study with different tests showed that there was no significant difference in variable current ratio, debt to asset ratio, and debt to equity ratio. While variable inventory turnover, total asset turnover, return on asset and return on equity there are significant differences. Pandemic covid-19...
JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES
This study aims to examine and determine the effect of Good Corporate Governance that is independ... more This study aims to examine and determine the effect of Good Corporate Governance that is independent commissioners, boards of commissioners and profitability on dividend policy in manufacturing sector companies listed on the Malaysia Stock Exchange and Indonesia Stock Exchange during the 2019 period. The number of samples taken was 45 companies in Malaysia and 67 companies in Indonesia using quantitative methods with secondary data collection. The data obtained is taken from the results of the company's financial statements contained on the official website of Bursa Malaysia and IDX. The data analysis technique used in this research is multiple linear regression analysis technique and analyzed by using an application to analyze data in the form of SPSS. The results of hypothesis testing in this study indicate that in companies in Malaysia, independent commissioners and profitability have a significant effect on dividend policy, while the board of commissioners has no significant...
JRAP (Jurnal Riset Akuntansi dan Perpajakan), 2019
The purpose of this study is to investigate the impact of the experience of male auditors and fem... more The purpose of this study is to investigate the impact of the experience of male auditors and female auditors on their ability to detect fraud, and to further explore the differences in the ability of male and female auditors who are experienced in detecting fraud.
The sample of this study was 78 auditors consisting of 47 men and 31 women. Purposive sampling is used to determine the number of research samples. The location of the auditor's office in the DKI Jakarta Region as a consideration in purposive sampling in determining the number of samples. Data analysis method used is Partial Least Square based on variance with multigroub test.
The results revealed the experience of male and female auditors had an impact on the ability to detect fraudulent financial statement presentation. Male and female auditors with similar experience are able to detect fraudulent financial statement presentation.
The practical implications of this study are expected to be useful as an input in improving the ability of auditors to detect fraud, as well as a basis for policy makers for authorities to consider the need for experience in improving the ability of auditors to detect fraud.
The originality of this study is that the ability of experience in improving fraud detection has been studied in many previous studies, but has not classified research samples by gender and has not distinguished the ability of male and female auditors who are experienced in fraud detection.
Journal of Economics and Business
The existence of the Sharia Supervisory Board in the Sharia banking GCG structure is a unique fea... more The existence of the Sharia Supervisory Board in the Sharia banking GCG structure is a unique feature that distinguishes it from the GCG structure of conventional banks. The inconsistency of the results of previous research related to the relationship between GCG and CSR disclosure is the motivation of this study, in addition to the differences in the progress of Indonesian and Malaysian Islamic banks. The research population of Islamic banking is listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange. Research period on 2016 – 2019 before covid 19 pandemic. The research sample was determined based on purposive sampling, 12 Islamic banks in Indonesia and 14 Islamic banks in Malaysia was selected. The method of analysis is multi group using Partial Least Squares. The results of this study provide empirical evidence that the Sharia Supervisory Board, Board of Commissioners and Board of Directors have not succeeded in playing a role in increasing I-CSR disclosure except...
RELEVAN : Jurnal Riset Akuntansi
Dewasa ini dengan maraknya budaya konsumtif masyarakat yang tidak dibarengi dengan pengetahuan te... more Dewasa ini dengan maraknya budaya konsumtif masyarakat yang tidak dibarengi dengan pengetahuan tentangpengelolaan keuangan dan produk keuangan yang ada akan menimbulkan pemborosan pendapatan dankesulitan ekonomi. Orang menganggap investasi adalah solusi dari masalah keuangan mereka. Saatberinvestasi, ada beberapa hal yang perlu dipertimbangkan: pengetahuan literasi keuangan, pengalamaninvestasi, dan toleransi risiko. Pemahaman literasi keuangan dan pengalaman berinvestasi harus dimulai sejakdini di kalangan mahasiswa, khususnya mahasiswa akuntansi. Penelitian ini bertujuan untuk melihat pengaruhvariabel literasi keuangan, pengalaman investasi dan toleransi risiko terhadap keputusan investasi yangdiambil oleh mahasiswa akuntansi Universitas Pancasila anggota Komunitas Investasi Pasar Modal (KIPM) diGaleri Bursa Efek Universitas Pancasila. Penelitian ini menggunakan purposive sampling dan terdapat 50responden yang memenuhi kriteria penelitian. Pengujian hipotesis dilakukan dengan meng...
JRB-Jurnal Riset Bisnis
Penelitian ini bertujuan menganalisis perbedaan kinerja keuangan dari segi likuiditas, leverage d... more Penelitian ini bertujuan menganalisis perbedaan kinerja keuangan dari segi likuiditas, leverage dan profitanilitas sebelum dan saat pandemic covid-19 pada 3 (tiga) sub sektor industri dalam perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019 – 2020. Tiga sub sektor tersebut meliputi industri aneka industri, industri dasar dan kimia serta industri barang konsumsi. Sampel penelitian dikoleksi berdasarkan metode purposive sampling dan berdasakan hal tersebut jumlah sampel masing- masing industri adalah 27, 54 dan 58 perusahaan. Hasil penelitian menunjukkan tidak ada perbedaan signifikan kinerja keuangan dari likuiditas dan leverage sebelum dan masa pandemic covid 19 pada tiga sub sektor industri tersebut. Akan tetapi dari segi profitabilitas menunjukkan hasil yang bervariasi. Kinerja keuangan profitabilitas pada sektor industri aneka industri dan industri barang konsumsi ada perbedaan signifikan sedangkan pada industri dasar dan kimia tidak terjadi perbedaan ...
Corporate and Business Strategy Review
The purpose of this study is to explore the level of presentation of risk information reports cal... more The purpose of this study is to explore the level of presentation of risk information reports called risk reporting (RR) in the annual reports of Indonesian and Malaysian non-financial companies. In addition, this study aims to empirically examine the role of corporate governance (CG) in presenting RR and compare its role in the two countries. The method used in this study is content analysis with 113 samples of Indonesian companies and 70 Malaysian companies. The results showed that the board of directors (BD) of Indonesian companies represented by the board of commissioners and independent commissioners and the boards of Malaysian companies represented by the board of directors and independent directors had the same role, in line with the research of Yubiharto and Rudianti (2021), and Yermack (1996). However, in Indonesia, it plays a role in increasing the number of RRs, while in Malaysia, it is the opposite. The results of this research are also preliminary evidence that there is...
This study aims to identify the optimal portion of debt in the capital structure that maximizes t... more This study aims to identify the optimal portion of debt in the capital structure that maximizes the firm value. Using the panel threshold estimation approach and company data listed on the Indonesia Stock Exchange for 2012-2019, this study provides strong empirical evidence that there is a non-linear relationship between debt and firm value. In this case, it is found that the optimal portion of debt for companies in Indonesia ranges from 48 - 54 percent relative to its equity. As shown this level of debt is empirically proven to have the greatest positive impact on increasing the firm value. But, when the portion of debt that exceeds 54 percent, it has no impact on the firm value. Meaning that the impact of additional debt on firm value will be insignificant, and only increase the level of the debt. Keywords: Firm value, firm debt, dividend, managerial ownershipPenelitian ini bertujuan untuk mengidentifikasi porsi hutang yang optimal dalam struktur modal yang dapat mem...
This research is aimed to get an empirical proof of the effect locus of control and auditor’s per... more This research is aimed to get an empirical proof of the effect locus of control and auditor’s performance have in regards to dysfunctional audit behavior with time budget pressure as moderator. The research was held at Badan Pengawasan Keuangan dan Pembangunan (BPKP) DKI Jakarta located in East Jakarta. The sampling method used in this research is snowballing sampling. This research is a Moderated Regression Analysis (MRA). This research shows that locus of control has no effect on dysfunctional audit behavior because of the variety of auditor’s culture existing in BPKP DKI Jakarta, time budget pressure strengthens the effect of locus of control on dysfunctional audit behavior because time budget pressure motivates self-control in auditors employed by BPKP DKI Jakarta, auditor performance is negatively significant in relations to dysfunctional audit behavior because they work professionally, and time budget pressure weakens the effect of auditor performance on dysfunctional audit be...
RELEVAN : Jurnal Riset Akuntansi, Nov 30, 2020
SULUH: Jurnal Abdimas
Posdaya merupakan kepanjangan dari Pos Pemberdayaan Keluarga. Posdaya ini adalah forum silaturah... more Posdaya merupakan kepanjangan dari Pos Pemberdayaan Keluarga. Posdaya ini adalah forum silaturahmi advokasi, komunikasi, informasi, edukasi, dan wadah koordinasi kegiatan penguatan fungsi-fungsi keluarga secara terpadu. Salah satunya fungsi pokok posdaya adalah pembinaan ekonomi/Wirausaha. Posdaya Cempaka yang berlokasi di kelurahan Srenseng Sawah Jagakarsa Jakarta Selatan. Posdaya ini juga membina pelaku UMKM. Pelaku UMKM binaan Posdaya Cempaka belum melakukan pembukuan secara benar, belum memisahkan dana pribadi dan usaha dan hanya melakukan pembukuan utang dan piutang. Akibatnya UMKM ini belum bisa menilai kinerja usaha dengan baik dan belum mengelola keuangan usaha dengan benar. Tim pengabdian Fakultas Ekonomi dan Bisnis melakukan pengabdian di Posdaya Cempaka bertujuan membantu UMKM binaan Posdaya Cempaka dalam melakukan pembukuan keuangan. Pembukuan yang dilatihakan adalah pembukuan berbasis handphone yang mudah dipahami dibandingkan pembukuan berbasis manual.
Indonesia Stock Exchange (ISE) in 2012 recorded that there were 36.6% of companies that did not m... more Indonesia Stock Exchange (ISE) in 2012 recorded that there were 36.6% of companies that did not meet the timeliness reporting in preparing the financial statements, whereas companies that implement Good Corporate Governance (GCG) should be timely in preparing the financial statements as the implementation of the principle of transparency which is one of the principles of GCG. This study aims to examine how the role of GCG in monitoring and suppressing the timeliness reporting in preparing the financial statements and whether there are differences in market reaction between the companies that meet the timeliness reporting and which do not. The research samples taken from population members were 96 companies listed on Indonesia Stock Exchange in 2013. The data processed by using logistic regression and independent t test. The results show that the institutional ownership, independent board and audit committee play a role in the fulfillment of timeliness reporting while the management ...
Abstrak Kemuning adalah desa di kecamatan Ngargoyoso, Kabupaten Karanganyar, Provinsi Jawa Teng... more Abstrak Kemuning adalah desa di kecamatan Ngargoyoso, Kabupaten Karanganyar, Provinsi Jawa Tengah. Secara geografis batas Desa Kemuning sebelah barat berbatasan dengan Desa Ngargoyoso, sebelah timur berbatasan dengan Desa Segoro Gunung, sebelah Utara berbatasan Kecamatan Jenawi dan sebelah selatan berbatasan Desa Girimulyo. Desa ini memiliki Misi yang ingin diwujudkan yaitu Desa Wisata. Pemerintah setempat memberikan pelatihan untuk membuat produk inovatif guna melengkapi kebutuhan sebagai desa wisata kepada pelaku UMKM dan Penrajin. Produk Inovatif tersebut akan dijual kepada pengunjung wisata sebagai oleh-oleh. Akan tetapi pelaku UMKM dan Penrajin memiliki kelemahan pembukuan usaha terlebih lagi dalam penetuan biaya produksi produk inovatif. Mereka hanya memperhitungkan biaya bahan baku sebagai komponen biaya produksi. Tim pengabdian FEB Universitas melaksanakan pengabdian untuk memberikan materi mengenai konsep perhitungan biaya produksi yang dilakukan dengan interaktif....
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Papers by Lailah Fujianti
The sample of this study was 78 auditors consisting of 47 men and 31 women. Purposive sampling is used to determine the number of research samples. The location of the auditor's office in the DKI Jakarta Region as a consideration in purposive sampling in determining the number of samples. Data analysis method used is Partial Least Square based on variance with multigroub test.
The results revealed the experience of male and female auditors had an impact on the ability to detect fraudulent financial statement presentation. Male and female auditors with similar experience are able to detect fraudulent financial statement presentation.
The practical implications of this study are expected to be useful as an input in improving the ability of auditors to detect fraud, as well as a basis for policy makers for authorities to consider the need for experience in improving the ability of auditors to detect fraud.
The originality of this study is that the ability of experience in improving fraud detection has been studied in many previous studies, but has not classified research samples by gender and has not distinguished the ability of male and female auditors who are experienced in fraud detection.
The sample of this study was 78 auditors consisting of 47 men and 31 women. Purposive sampling is used to determine the number of research samples. The location of the auditor's office in the DKI Jakarta Region as a consideration in purposive sampling in determining the number of samples. Data analysis method used is Partial Least Square based on variance with multigroub test.
The results revealed the experience of male and female auditors had an impact on the ability to detect fraudulent financial statement presentation. Male and female auditors with similar experience are able to detect fraudulent financial statement presentation.
The practical implications of this study are expected to be useful as an input in improving the ability of auditors to detect fraud, as well as a basis for policy makers for authorities to consider the need for experience in improving the ability of auditors to detect fraud.
The originality of this study is that the ability of experience in improving fraud detection has been studied in many previous studies, but has not classified research samples by gender and has not distinguished the ability of male and female auditors who are experienced in fraud detection.