Lestari Sukartiningsih, Lis
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INTELLECTUAL CAPITAL, CORPORATE GOVERNANCE DAN PENGARUHNYA PADA KINERJA PERUSAHAAN Lestari Sukartiningsih, Lis
Akubis: Jurnal Akuntansi dan Bisnis Vol. 3 No. 02 (2018): AKUBIS: Jurnal Akuntansi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1277.524 KB) | DOI: 10.37832/akubis.v3i02.47

Abstract

Tujuan penelitian ini untuk melihat pengaruh intellectual capital dan corporate governance terhadap kinerja perusahaan. Penelitian ini merupakan bentuk penelitian eksplanatori  yang  menggunakan  perusahaan  manufaktur yang terdaftar di BEI sebagai objek penelitian.  Penelitian ini menggunakan pendekatan Partial Least Square di mana setiap variabel dalam penelitian ini merupakan variabel laten. Muatan untuk intellectual capital terdiri atas human capital, structural capital dan customer capital. Muatan untuk corporate  governance  tersusun  atas  kepemilikan institusional, kepemilikian manajerial, proporsi dewan komisaris dan komite audit independen. Sementara itu, untuk kinerja perusahaan terdiri atas return on net asset, asset turn over, return on equity dan tobin's q. Hasil penelitian menunjukkan bahwa intellectual capital memiliki pengaruh signifikan terhadap kinerja perusahaan. Sementara, corporate governance tidak menunjukkan pengaruh signifikan terhadap kinerja perusahaan.
DESAIN SISTEM INFORMASI AKUNTANSI BERDASARKAN SAK 45 UNTUK PENGELOLAAN KEUANGAN PADA YAYASAN KARMEL MALANG Budi Astuti, Galuh; Lestari Sukartiningsih, Lis; Agung Perkasa Jampur, F. X.
Akubis: Jurnal Akuntansi dan Bisnis Vol. 3 No. 01 (2018): AKUBIS: Jurnal Akuntansi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (844.619 KB) | DOI: 10.37832/akubis.v3i01.39

Abstract

This research is intended to prepare accounting information system in Yayasan Karmel to comply with SAK 45 standard so that the information presented is appropriate and can be used in decision making. This research is case study which gives a detailed description of the application of SAK 45 in the financial report of Karmel Foundation for further analysis so that it can be found conclusions and handling problems with. The output of this research is the design of systems and databases, research reports and publications of research results in unaccredited national journals. The scope of research in the field of designing accounting information in accordance with SAK 45 so that the information presented in the financial statements of the Karmel Foundation is more accurate for decision making. From the analysis of the organizational structure for the preparation of functions, flow and related procedures in the Karmel Foundation financial statements, system analysis, documents and recording procedures to understand internal controls in Karmal Foundation and analysis of periodic financial statements that have been made then  Karmel Foundation requires system Design the appropriate database. Design SIA with context diagram level 0, level I-4 and level I-5 with the user that is the cash, accounting and head of finance.
EVALUASI PROSEDUR PENGGAJIAN PADA KANTOR DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN SUMBA BARAT DAYA PROVINSI NUSA TENGGARA TIMUR Anastasia Sara Pate, Elisabet; Budi Prayitno, Bambang; Lestari Sukartiningsih, Lis
Akubis: Jurnal Akuntansi dan Bisnis Vol. 2 No. 01 (2017): AKUBIS: Jurnal Akuntansi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (712.958 KB) | DOI: 10.37832/akubis.v2i01.33

Abstract

The purpose of this study is to determine the suitability of District Asset service office in Southwest Sumba regency East  Nusa  Tenggara  province  with  Government  Regulation No. 7 of 1977 about the Rules of Civil Affairs Officer Payroll. The data collection method is using documentation and interviews at the Revenue Financial Management and District Asset service office in Southwest Sumba regency of East Nusa Tenggara province. The type of this research is a case study to give a detailed overview on the status of the research subject, the properties and characters typical of cases. The  results   of  the  payroll  procedures  evaluation   in   the Revenue Financial Management and District Asset service office in Southwest Sumba regency of East Nusa Tenggara province is quite effective, the remuneration procedures are in accordance with  Government Regulation No. 7 of 1977 regarding regulation of civil service payroll. But the procedure DPPKAD office salaries, paychecks have not been included and archiving in the relevant sections is still incomplete. The results of the analysis on the attendance of civil servants need an additional column to show the position of employee positions in government agencies, and there needs to be recaps the  attendance list as the basis for calculating the presence of civil servants in the discharge of everyday assignment that helps in terms of promotion and advancement.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS LABA SEBAGAI VARIABEL INTERVENING Lestari, Noviana Bekti; Khafid, Muhammad; Anisykurlillah, Indah
Accounting Analysis Journal Vol 3 No 1 (2014): March 2014
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v3i1.3899

Abstract

Pemisahan kepemilikan dalam sebuah perusahaan dapat mempengaruhi manajemen untuk melakukan manajemen laba yang akan menurunkan kualitas laba dan nilai perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan manajerial, kepemilikan institusional, dan komisaris independen terhadap nilai perusahaan dengan kualitas laba sebagai variabel intervening. Populasi dalam penelitian ini adalah annual report perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2009-2011. Teknik pengambilan sampel adalah metode purposive sampling sehingga sampel dalam penelitian ini sebanyak 24 perusahaan manufaktur tiap tahunnya. Metode analisis data menggunakan analisis deskriptif, analisis regresi, dan uji sobel (soel test). Hasil penelitian ini menunjukkan bahwa variabel kepemilikan manajerial dan komisaris berpengaruh terhadap kualitas laba maupun nilai perusahaan. Sedangkan kepemilikan institusional tidak berpengaruh terhadap kualitas laba serta nilai perusahaan. Kualitas laba sebagai variabel independen berpengaruh terhadap nilai perusahaan, dan kualitas laba secara tidak langsung mempengaruhi komisaris independen terhadap nilai perusahaan.Dissociation ownership in companies can enfluences management to conduct earning’s management and lead to the low earning’s quality. The purpose of this study is to analyse the effect of managerial ownership, institutional ownership, and independent commissioner on firm’s value with earning’s qaulity as intervening variable. The population of this study is annual reports of manufacture companies listed in Indonesia Stock Exchange in 2009-2011. The sampling technique used was purposive sampling, while sample of this study are 24 companies every year. Analytical technique used was descriptive analysis, regression analysis, and sobel test. The results of this study show that earning’s quality and firm’s value affected by managerial ownership and independent commissioner. Institutional ownership did not impact on earning’s quality and firm’s value. Earning’s quality affect firm value, and earning’s quality is only a mediator on the effect of independent commissioner on firm’s value.