Browsing by Author "Christine, Debbie"

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    ANALYSIS OF FACTORS THAT AFFECT AUDITOR FEE TOWARD THE DYSFUNCTIONAL AUDIT BEHAVIOR
    (Jour of Adv Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Christine, Debbie; Sitanggang, Hotmarojahan
    Dysfunctional audit behavior is an adapted reaction of the audit environment (like a controlling system). This behavior can have a directly impact to the audit qualities, such as premature sign-off, underreporting of audit time. The goal of this research is to empirically examine and analyze the performance variables, turnover intention and organizational commitment, which is directly affect toward the dysfunctional audit behavior.Population in this research is auditors who works at public accountant firm in which have been registered in Financial Services Authoritydomiciled in Jakarta. Meanwhile, determined sample conducted with convenience sampling with the certain respondents obtained from somePublic Accountant Firms. Questionnaire is used to collect the research data. The analytical tool used in this study is a multiple regression analysis. The results shown that the performance as a variable and organizationalcommitment have no effecttowarddysfunctional audit behavior, whereas the turnover intention affect the dysfunctional audit behavior. Simultaneously performance, turnover intention and organizational commitment affect toward the dysfunctional audit behavior.
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    COMPANY FINANCIAL PERFORMANCE AND TIMELINESS FINANCIAL REPORTING: Evidence from Indonesia Mining Companies
    (Review of International Geographical Education, 11(6), Spring, 2021) Kartadjumena, Eriana; Rachman, Yoga Tantular; Prayitno, Yogo Heru; Rachmat, Radhi Abdul Halim; Christine, Debbie; Novatiani, R. Ait
    This study investigates whether the company financial performance can affect the timelines financial reporting in Indonesia mining companies. By following signaling theory, this study argues that the better a company financial performance then the company will be on time in reporting its financial statements, in vice versa. The factors which are investigated consist of current ratio, debt to equity ratio, total assets turnover, and net profit margin from Indonesia mining companies listed on the Indonesia Stock Exchange for the period 2014-2019. Sample selection used purposive sampling and obtained 220 samples from 240 populations. Technique analysis in this research is logistic regression. The results of this research show that the current ratio and debt to equity ratio have not affect the timeliness financial reporting. While, the total assets turnover and net profit margin tend to affect the timeliness financial reporting.
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    THE EFFECTIVENESS OF USING PROBLEM BASED LEARNING MODEL IN NABAWIAH PARENTING MATERIAL ON CHARACTER OF STUDENTS OF BUANA PERJUANGAN UNIVERSITY KARAWANG
    (International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 1, 2020) Masruroh, Siti; Rahmatiani, Lusiana; Christine, Debbie
    This research is backed by the condition of the lower social sensitivity and the student courtesy because of the rapid influence of information technology. The problem that is researched is the effectiveness of the use of Model Problem Based learning on the material Parenting Nabawiah against the character. The purpose of this research is to determine the effectiveness of the use of Problem Based learning models. The population taken is an entire class in the course of Information Systems Force 2018 Semester 1. Sampling techniques with purpouse sampling variable dependent The caller is the use of a model of problem Based Learning and Variebel Free is the result of student learning. The data collection techniques used in this study were tests and used test N. Gain. as a data analysis technique to determine the improvement of learning outcomes, based on the results of the research on the experimental class on Ngain test which is 0.55 which means that in medium category and in the control class there is a result of 0.29 which is in low category Experimental classes are superior due to the use of more interactive learning models that facilitate students in absorbing learning. The problem based learning model is an interactive learning model, digging the knowledge of students for having the problem and solving it together
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    IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL AND MEDIUM ENTERPRISES BASED ON MSMES FINANCIAL STATEMENT (Case Study at MSME C in Bandung)
    (Solid State Technology Volume: 63 Issue: 3, 2020) Christine, Debbie; Roespinoedji, Djoko
    The Indonesian Institute of Accountants has prepared MSMEs Financial Accounting Standards (Micro, Small and Medium Enterprise Financial Accounting Standards) to facilitate MSMEs in preparing their business financial statements. This study aims to compile financial statements of MSME C based on MSMEs Financial Accounting Standards. This research uses descriptive qualitative method. Source of data used primary data in the form of interviews and documentations. The results showed the financial statements of MSME C consist of financial position reports, income statements and notes to the financial statement.
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    THE INFLUENCE OF INSURANCE COMPANY'S FINANCIAL HEALTH LEVEL ON PROFIT GROWTH (Empirical Study of Insurance Companies Listed on Indonesia Stock Exchange 2016- 2019 Period)
    (Solid State Technology Volume: 63 Issue: 4, 2020) Christine, Debbie; Rotte, Neis Diandra; Utami, Rivanka Rizki; Samba, Billa Refa; Hendarsah, Rizcky Fadhilah
    This research aims to determine the effect of premium growth ratio, incurred loss ratio, and risk-based capital both partially and simultaneously on profit growth in insurance companies listed on the Indonesia Stock Exchange for the period 2016-2019. The methodologies used in this study are descriptive methods and explanatory methods. The sample determination technique used in this study is non-probability sampling with a saturated sample method, so the number of samples as many as 16 insurance companies listed on the Indonesia Stock Exchange for the period 2016-2019. The analysis method used in this study is the regression analysis of the data panel by using Eviews. 9. The results show that the premium growth ratio affects profit growth. Meanwhile, risk-based capital and incurred loss ratio do not affect profit growth. Also, the results of the study also showed that the influence of premium growth ratio, incurred loss ratio, and risk-based capital in contributing to profit growth of 12%.
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    THE INFLUENCE OF NON PERFORMING LOANS AND LOAN TO DEPOSIT RATIO ON RETURN ON ASSETS 2016-2018 PERIOD
    (Solid State Technology Volume: 63 Issue: 4, 2020) Christine, Debbie; Saragih, Johana Mardyanti Yosika; Saputra, Erick Dwiyan; Aprilianti, Lia Tania; Hadiyatullah, Ahmad
    The purpose of this study was to determine the influence of Non-Performing Loans on Return on Assets, knowing the Loan to Deposit Ratio of Return on Assets and to determine Non-Performing Loans and Loan to Deposit Ratio affect the Return on Assets on Banks on the Indonesia Stock Exchange in the period 2016-2018. The research method used is explanatory research. Data collection techniques through the website www.idx.co.id and annual report on the company's official website. The results showed that Non-Performing Loans has no influence on Return On Assets. Loan to Deposit Ratio has a negative influence on Return On Assets and simultaneously Non Performing Loans and Loan to Deposit Ratio have an influence on Return on Assets.
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    THE INFLUENCE OF THE IMPLEMENTATION OF THE GOVERNMENT'S INTERNAL CONTROL SYSTEM ON THE QUALITY OF FINANCIAL STATEMENTS AND ITS IMPLICATIONS FOR FINANCIAL ACCOUNTABILITY OF THE REGIONAL GOVERNMENT AT BANDUNG, INDONESIA
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Mulyati, Yati; Christine, Debbie; Arwaty, Dini; Rachman, Andry Arifian
    This research aims to test and analyze of the influence of the Government's Internal Control System on the Quality of Financial Statements and its implications on Financial Accountability of the Regional Government at Bandung, Indonesia. The type of this research is explanatory research. The population in this research is government agencies in Bandung. Data was collected by using interview and questionnaires techniques then the data is analyzed by using path analysis. The results of this research are indicate that: 1) The Government's Internal Control System influences to the quality of financial statements; 2) The Government's Internal Control System and the quality of financial statement influences to the financial accountability of regional governments.
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    PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP KEBIJAKAN DIVIDEN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2010-2014)
    (Seminar Nasional Akuntansi dan Bisnis (SNAB), Fakultas Ekonomi Universitas Widyatama, 2017-07-20) Christine, Debbie; Suryono, Syfa Fijriestari
    Dividen merupakan pembayaran yang dilakukan oleh perusahaan kepada pemegang saham. Besar kecilnya jumlah suatu dividen yang dibayarkan bergantung daripada kebijakan dividen dari setiap perusahaan. Faktor yang dapat menjadi pertimbangan penentu kebijakan dividen antara lain profitabilitas dan leverage. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas dan leverage terhadap kebijakan dividen secara simultan dan parsial pada 30 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2010-2014. Metode Penelitian yang digunakan dalam penelitian ini adalah metode eksplanatori. Teknik pemilihan sampel yang digunakan dalam penelitian ini adalah metode non probability sampling dengan teknik purposive sampling. Jenis data yang digunakan adalah data sekunder yang berasal dari website resmi Bursa Efek Indonesia (BEI). Teknik analisis menggunakan analisis regresi data panel. Hasil penelitian secara parsial menunjukan bahwa profitabilitas tidak berpengaruh secara signifikan terhadap kebijakan dividen. Leverage berpengaruh secara signifikan terhadap kebijakan dividen. Secara simultan profitabilitas dan leverage berpengaruh secara signifikan terhadap kebijakan dividen.
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    PENYUSUNAN DAN REALISASI ANGGARAN KAS PADA KOPERASI PEGAWAI TELKOM (KOPEGTEL) KANTOR DIVRE III BANDUNG
    (Universitas Widyatama, 2012-03-27) Christine, Debbie; Ernawati, Nike
    Cash budget is that planned in detail about amount cash along with changes in cash receipt and disbursement. Cash budget formulation and implementation which commited by KOPEGTEL Divre III Office Bandung is an activities stage that performed in the budget preparation so arranged and serve as guidelines management in its operational activities. Author method that used is a descriptive analysis method, which describes the actual state of the object under study and observing directly a company where the author do practical work. The object of practical work performed in KOPEGTEL Divre III Office Bandung, Supratman Street No. 62 Bandung. Based on the research and data collections performed by the author, conclude that the preparation of cash budget on KOPEGTEL made each year and divided into monthly period. Structure procedure using Bottom Up Budgeting. In the cash budget execution of 2009 and 2010 occur differences between budget and realization which large enough, this is because the management is not exactly in estimating between increase or decrease of each component of cash receipt and disbursement. Constraint that often happens influenced by external factors, for example in collection of those receivables that are not on time, and influenced by the rising prices of goods that are difficult to predict. Author suggest that management estimates the period of collection of accounts receivables as well as cash budget in detail. Keywords : cash budget
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    RECORDING, COMPILATION, CLASSIFICATION, AND REPORTING RECEIVABLES AT PT. PEGADAIAN (PERSERO)
    (8th Widyatama International Seminar on Sustainability (WISS 2016), Widyatama University and IEEE, 2016-09-05) Christine, Debbie; Herlina, Ina
    Receivable at PT. Pegadaian (Persero) arises because of the mortgage transactions made on credit of goods by the company to its customers. Mortgage aims to meet the needs of people who require funds that are urgent. Receivable at PT. Pegadaian (Persero) is part of the financial statements to be made by the finance department every month, then the accumulated debt of every month is included in the financial statements at the end of the year. Receivable also a source of financing for the company as it affects the survival of the company. The method used to obtain the data accounts using descriptive method, the method describes the object of observation based on existing facts and to explain the data obtained were analyzed according to existing theory. Based on the analysis, the authors explain that the recording, compilation, classification and reporting of receivable by PT. Pegadaian (Persero) is classified as current receivable (short-term receivable) for financing maturing not more than 120 (one hundred twenty) days.
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    RECORDING, COMPILATION, CLASSIFICATION, AND REPORTING RECEIVABLES: A STUDY ON PT. PEGADAIAN (PERSERO)
    (Jour of Adv Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Christine, Debbie; Herlina, Ina; Saudi, Mohd Haizam Mohd
    Receivable at PT. Pegadaian (Persero) arises because of the mortgage transactions made on credit of goods by the company to its customers. Mortgage aims to meet the needs of people who require funds that are urgent. Receivable at PT. Pegadaian (Persero) is part of the financial statements to be made by the finance department every month, then the accumulated debt of every month is included in the financial statements at the end of the year. Receivable also a source of financing for the company as it affects the survival of the company. The method used to obtain the data accounts using descriptive method, the method describes the object of observation based on existing facts and to explain the data obtained were analyzed according to existing theory. Based on the analysis, the authors explain that the recording, compilation, classification and reporting of receivable by PT. Pegadaian (Persero) is classified as current receivable (short-term receivable) for financing maturing not more than 120 (one hundred twenty) days.
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    THE RELATIONSHIP OF INFORMATION ASYMMETRY AND COMPANY SIZE WITH EARNING MANAGEMENT
    (Solid State Technology Volume: 63 Issue: 3, 2020) Christine, Debbie; Yuliati, Sopi
    This study aims to know how the influence of information asymmetry and company size toward earning management on Infrastructure, Utility & Transportation Companies listed in Indonesia Stock Exchange period 2014-2016. Factors tested in this study are information asymmetry and company size as independent variables. Earning management as a dependent variable. The research method used in this research is explanatory method. The population in this research is Infrastructure, Utility & Transportation Companies listed on Indonesia Stock Exchange period 2014-2016 which amounted to 60 companies. The technique of determining the sample used in this study is non probability sampling with purposive sampling method, so the number of samples as many as 39 companies. The data analysis used in this study is multiple linear regression analysis at significance level of 5%. The program used in analyzing data using Eviews 7. The results showed that partially and simultaneously the information asymmetry and company size had an influence toward earning management.
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    REVIEW OF ANALYSIS SOURCES AND THE USING OF CASH AT PT PINDAD (PERSERO)
    (3rd International Conference on Management, conference Master Recources, 2013-06-10) Christine, Debbie; Rismawati, Rina
    Financial report is one of the media in delivering information that can be used by the parties concerned as an ingredient in the decision making consideration. The role of the financial statements are very important in measuring the development of the company to accomplish the progressing of the company. One report shows changes to the financial position is to report the sources and uses of cash. Reports indicate the sources and uses of cash for a change in the cash value of the accounting period and give reasons for those changes and show the cash value of any cash sources and uses. In the preparation of this research, the authors do practical working at PT Pindad (Persero). The work of this practice is poured by the authors in the research entitled “Review of Analysis Sources and the Use of Cash at PT Pindad (Persero)”. From the result of this data research, it is known that in 2010 the amount of cash resources at PT Pindad (Persero) has increased. This is because in 2010 the company experienced an increase in operating income compared to the year 2009 that would result in increased amount of cash resources.
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    THE ROLE OF ASPECTS WHICH INFLUENCE MANAGER'S BEHAVIOR ON THE ATTAINMENT OF BUDGET IN THE LARGE SCALE MANUFACTURING COMPANIES IN BANDUNG
    (International Conference on Business, Entrepreneurship and Management 2012, San Beda College, 2012-01-25) Christine, Debbie
    The purpose of this study is to reveal the role aspects which influence manager's behavior in budgetary system, such as participative budgeting, the degree of budget target difficulty, controllability of cost, frequent of performance reports, the measure of performance, and incentive on the attainment of budget, and partially simultaneously. The object of this study is the large scale manufacturing companies in Bandung. Data were collected by distributing questionnaire to financial managers, production managers, and marketing managers as respondents. The research method used survey and simple random sampling technique was employed. The model of data analysis is multiple regression model. The role of aspects which influence manager's behavior in budgeting system on the attainment of budget is positive.
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    TINJAUAN ATAS PENYUSUNAN DAN REALISASI ANGGARAN BIAYA ADMINISTRASI PADA PT PLN (PERSERO) DISTRIBUSI JAWA BARAT DAN BANTEN
    (Seminar Nasional, Universitas Widyatama, 2015-03-19) Christine, Debbie; Hendriani, Lusiana
    Dalam penelitian ini penulis melakukan penelitian pada PT PLN (Persero) Distribusi Jawa Barat dan Banten yang berlokasi di Jl. Asia Afrika No. 63 Bandung, dengan tujuan untuk mengetahui prosedur penyusunan, pelaksanaan pengendalian dan realisasi anggaran biaya administrasi. Metode yang digunakan adalah metode deskriptif, yaitu suatu metode yang menggambarkan, menjelaskan apa yang dilakukan perusahaan berdasarkan fakta-fakta atau kejadian pada perusahaan tersebut untuk kemudian dapat dianalisis guna mendapatkan suatu kesimpulan. Berdasarkan hasil penelitian yang dilakukan, penyusunan anggaran biaya administrasi ini telah sesuai dengan kebijakan yang ditetapkan oleh PT PLN pusat, dimana proses penyusunannya menggunakan Metode Bottom Up. Penulis menyimpulkan bahwa anggaran biaya administrasi pada PT PLN (Persero) Distribusi Jawa Barat dan Banten sudah terkoordinir dengan baik dimana anggaran biaya administrasi ini dapat berperan sebagai alat pengawasan dan pengendalian bagi perusahaan.