Etty M. Nasser, Etty M.
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EXPECTATION GAP MAHASISWA, AUDITOR DAN MANAJER TERHADAP SIKAP DAN KINERJA AUDITOR Nasser, Etty M.; Ayuningtyas. R, F. Agathasari
Media Riset Akuntansi, Auditing & Informasi Vol 7, No 3 (2007): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v7i3.760

Abstract

The objective of this research is to discover whether there are different perceptions among students, auditors and managers about the attitude and perfomiance of the auditors that can cause a condition that is known as expectation gap. This expectation gap includes the important aspects of the auditing process and the auditors responsibility, the causes that influence the auditors performance, the auditors integrity to his client and the auditors attitude to his client The questionnaire used in this research to collect data is the modification model from the Humprey, Moizer and S. Turley (1993) research questionnaire. Data are gathered through directly questionnaire, which collected from 120 respondents. There are 40 respondents from experienced auditor group from KAP, 40 respondents from finance managers as the audited result financial report user and 40 respondents from Trisakti students who majoring accountancy that have joined auditing class completely The tech-nique of convenience sampling is applied in gathering the data while the data are analyzed by using oneway ANOVA and Kruskal Waffis. The ANOVA test is used for analysis the normally distributed data and kruskal waffis test is used for analysis the abnormal distributed data. The result of this research shows that there are some differences in perceptions among the students, auditors and managers about the integrity and performance of the auditors for the first hypothesis. However, for the second, third and fourth hypothesis show no perception difference among the students, auditors and managers about the attitude and performance of the auditors.Keywords : Auditos performance, expectation gap, auditors integrity
Model analisis camel untuk memprediksi financial distress pada sektor perbankan yang go public Nasser, Etty M.; Aryati, Tatik
Jurnal Akuntansi dan Auditing Indonesia Vol 4, No 2 (2000)
Publisher : Fakultas Ekonomi Universitas Islam Indonesia

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Abstract

PENGARUH STUKTUR KEPEMILIKAN DAN DEWAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA DAN KEBIJAKAN HUTANG SEBAGAI VARIABEL INTERVENING Nasser, Etty M.
Media Riset Akuntansi, Auditing & Informasi Vol 8, No 1 (2008): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v8i1.740

Abstract

The objective of this research are to identi6 the direct and indirect influences of corporate gover­nancesbucture such as, board of independent commissioner, institutional ownershi :rand manajerial ownership to the fimes value and earnings management debt as intervening variable.This research examine 37 manufacturing companies fisted in Jakarta Stock Exchange and issues waled financial statement since 2002-2004. The statistical methods used to test the hypothesis is Structural Equation Model (SEM). The empirical result of this research indicates that manajerial ownership has a positif significant and board of commissionerhas a negative significant influences to earnings management whereas institutional ownership have no influence to earnings manage­ment. The following test indicates that board of commissioner and manajerial ownership and institutional ownership have no significant influence to the firms value. The control variable, firms size, has a positive significant influence to earnings management whereas leverage has a negative significant influence to the firms value. The Last test indicates that earnings management and debt have influence to the firms value, so it can be concluded that earnings management and debt is an intervening variable.Keywords: corporate governance, earnings management, debt, firms value, board of director, manajerial ownership, institutional
PENGARUH FAKTOR-FAKTOR INTERNAL PERUSAHAAN TERHADAP INCOME SMOOTHING Nasser, Etty M.; Parulian, Tobia
Media Riset Akuntansi, Auditing & Informasi Vol 6, No 1 (2006): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v6i1.906

Abstract

The objective of this research is to identify the influence of internal factor, such as size, profitability, operating leverage and sectors to the income smoothing practice. And the other objective is to examine the diffrerence between internal factors such as, size, profitability, operating leverage, industrial sectors from companiess income smoothing practice and the other companiess income smoothing practice. This research examine 47 companies listed in Jakarta Stock Exchange and issues ana dited finanacial statement since 2002-2004. The statistical methods used to test the hypothesis are univariate test, such as one-sample mogorov-Smimov test, Mann-Whitney test, Chi- Square Test, and ultivariate test that is Logistic Regression. To calculate the income smoothing used Eckel indexs. The result of the univariate test showed that industrial sectors and profitability between companiess income smoothing practice and the other companiess income smoothing practice has significantly differences. The multivariate test with logistic regression give result that only profitability have significant influence to income smoothing practice.keywords : Income smoothing, size, profitability, operating leverage, and industrial sectors.
PERBANDINGAN KINERJA BANK PEMERINTAH DAN BANK SWASTA DENGAN RASIO CAMEL SERTA PENGARUHNYA TERHADAP HARGA SAHAM Nasser, Etty M.
Media Riset Akuntansi, Auditing & Informasi Vol 3, No 3 (2003): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v3i3.1797

Abstract

The objective of this research is to identify whether there is a significant difference between performance of state owned bank s and private banks. The mea-sure of performance is based on financial ratios CAMEL, which consist of CAR as represent of Capital, RORA as represent of asset quality, NPM as represent of Management, ROA as represent of earnings and LDR as represent of liquidity. This research also identify the influence of CAMEL to stock price.The sample of 26 state owned banks and 22 private banks. Kolmogorov Smimov test is used to test the normality of data distribution. For normally distributed data consist of CAR, NPM and LDR, test are conductable using West as parametric test. Meanwhile, RORA and ROA which non normally distributed, test are conducted using Mann-Whitney, as non parametric test to compare the difference between state owned banks and private banks performance. The multiple reg4ession model is used to determine the relationship between CAMEL and stock price.The empirical result of this research indicates that the CAR, RORA, ROA dan LDR of state-owned banks and the private banks have a similar perfonance. Inspite of this, there is no significant difference in NPM between the state-owned banks and the private banks. The other analysis that CAMEL have simultaneously significant influence to the stock price.Keywords: CAMEL, financial ratio, bank performance, stock prise
PENGARUH BETA SAHAM TERHADAP EXPECTED RETURN DENGAN MODEL CAPITAL ASSET PRICING PADA PERUSAHAAN PUBLIK DI BURSA EFEK JAKARTA Nasser, Etty M.
Media Riset Akuntansi, Auditing & Informasi Vol 7, No 2 (2007): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v7i2.766

Abstract

The objective of this research is to obtain empirical evidence of whether market beta has a significant influence on the expected return. This research examines 30 manufacturing companies listed in Jakarta Stock Exchange during 2001-2005 period. Data are mostly secondary data, obtained from Indonesian Capita! Market Directory and annual reports of the companies from Pusat Referensi Pasar Modal Indonesia in Jakarta Stock Exchange. The statistical method used to test the hypothesis is multiple regression. The test of heteroskedasticity, multicolinearity and autocorrelation used in this research are entirely suitable and unbiased.The empirical result of this research indicates that market beta has a significant influence on the expected return, either individual equity or portfolio equity. This result supports the CAPM theory which shows a positive correlation between risk and expected return. However, this result contradicts the researchs result of both Eugene F. Fama and Kenneth R. French which shows a negative correlation between risk and expected return. The result would be different if other independent variables such as size, earning price ratio (E/P), book leverage (A/BE), market leverage (A/ME), book to market equity (BE/ME) were being tested together. Beta market and BE/ME were the two vari­ables that have a significant influence on the expected return.Keywords: beta market, beta portfolio, risk, expected return, CAPM, size, earning price ratio, book leverage, market leverage, book to market equity
ANALISIS CORPORATE FINANCIAL PERFORMANCE, CORPORATE GOVERNANCE DAN CSR PERFORMANCE DI SEKTOR PARIWISATA DAN MULTIMEDIA Pertiwi Sergius, Rafaela; Nasser, Etty M.
Jurnal Magister Akuntansi Trisakti Vol 3, No 1 (2016): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v3i1.4963

Abstract

This research aims to identify the influence of Good Corporate Governance, represented by board size, independent commissioner size,institutional ownership, on CSR peformance and corporate financial performance, and also to observe the possible influence of CSR peformance on corporate financial performance . The population used in this study are multimedia and tourism companies listed on the Indonesia Stock Exchange(IDX) that chooses for the period of 2011 to 2014 as the sample. Sample selection procedure carried out by implementing purposive sampling method. Data are analyzed using path analysis.The results  suggest good corporate governance, represented by  independent commissioner size and blockholder ownership have positive influence toward CSR performance. Good corporate governance, represented by board size have no influence toward CSR performance . While, corporate governance represented by board size have positive influence toward corporate financial performance , independent commissioner size and blockholder ownership not have influences toward corporate financial performance and that only board size have direct and indirect effect toward corporate financial performance by CSR peformance.