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All Journal Bulletin of Electrical Engineering and Informatics Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal on Education Jurnal Akuntansi dan Bisnis Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Ilmiah Edunomika (JIE) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Management Studies and Entrepreneurship Journal (MSEJ) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Economics and Digital Business Review INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Akuntansi dan Keuangan (JAK) Jurnal Akuntansi dan Keuangan Indonesia Asian Journal of Economics and Business Management Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Pemberdayaan Umat E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Jurnal Studi Pemerintahan dan Akuntabilitas Jurnal Nusantara Mengabdi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Al-Zayn: Jurnal Ilmu Sosial & Hukum Serat Acitya Jurnal Ekonomi dan Pembangunan Indonesia International Journal of Economics, Business and Innovation Research E-JURNAL AKUNTANSI J-CEKI PESHUM Atestasi : Jurnal Ilmiah Akuntansi

Ratna Septiyanti

Fakultas Ekonomi Dan Bisnis Universitas Lampung, Indonesia

Author-ID : 1011669

Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Analisis Pengaruh Komite Audit dan Komisaris Independen terhadap Perubahan Waktu Penyerahan Laporan Keuangan Perusahaan ke Bursa Efek Jakarta Ratna Septiyanti
Jurnal Akuntansi dan Bisnis Vol 7, No 2 (2007)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v7i2.65

Audit committee and independent board of commissioners are the component of corporate governance that required by Badan Pengawas Pasar Modal (Bapepam) to the listed companies on Jakarta Stock Exchange for improving their corporate governance mechanism. This article examines the influence of audit committee and independent board of commissioners on the time of audited annual report submission to the stock exchange. Hypotheses testing were based on the data of 112 listed companies and done by multiple regression method. The result shows that the size of independent board of commissioners and the audit committee that fit with Bapepam requirements, as expected, have a positive influence on the earlier submission time of audited annual report to the stock exchange. The time of forming of the audit committee, not as expected, have a negative influence on the earlier submission time of audited annual report to the stock exchange. This result indicates that audit committee and independent board of commissioners play a significant role in monitoring financial reporting. Audit committee and independent board of commissioners as the corporate governance mechanisms improve the relevance of financial report information by improving the timeliness of audited annual report submission to the stock exchange.

ANALISIS EFEK ANTESEDEN STRUKTUR MODAL PADA NILAI PERUSAHAAN Ruli Indriani; Ratna Septiyanti; Ninuk Dewi Kusumaningrum; Usep Syaipudin
Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019
Publisher : Faculty of Economics and Business

The research aims to examine the antecedent variables of capital structure, such as profitability, firm size, investment opportunity set, managerial ownership, and dividend policy, and its effect on the firm value. We used 41 listed firms of the Indonesia Stock Exchange from manufacturing industry in 2012-2017 period. We used factor analysis to determine the representativeness of independent variables as the capital structure variables then we tested its effect on firm value by using multiple linear regression. The results indicate that profitability, firm size, investment opportunity set, managerial ownership, and dividend policy simultaneously have a statistically significance influence on capital structure. Partially, profitability has a statistically significance negative effect on capital structure, investment opportunity set has a statistically significance positive effect on capital structure, and managerial ownership has a statistically significancenegative effect on capital structure, while firm size and dividend policy have no statistically effect on capital structure. This research give an empirical evidence that capital structure have a statistically significance positive effect on firm value. This result have an implication that the antecedent effect of capital structure is positive and statistically significance on firm value.

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Dimas Rijalul Fanny; Ratna Septiyanti; Dewi Sukmasari
Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019
Publisher : Faculty of Economics and Business

This study aims to examine the factors that affect audit delay of financial reports on the manufacturing companies listed in the Indonesia Stock Exchange. The examined factors of this research are profitability, solvability and firm size as the independent variables while audit delay as the dependent variable. Audit delay measured from the year of closure years of the book to the date issued the audit report. The sample in this research was secondary data and selected by using purposive sampling method consisting of 246 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports consistently in the period 2013-2015. The analysis method of this research used multiple regression analysis. The result of this research showed that profitability and firm size had negative influence to audit delay. Meanwhile solvability did not have any effect to audit delay.

PENGARUH FAKTOR MIKROEKONOMI DAN MAKROEKONOMI TERHADAP KEBIJAKAN HUTANG PERUSAHAAN Tika Larasati Harjito Putri; Ratna Septiyanti; Widya Rizki Eka Putri
Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019
Publisher : Faculty of Economics and Business

The purpose of research is to get empirical evidence about the effect of microeconomics and macroeconomics factors to debt policy. This research used the Financial Companies which is listed in Indonesia stock exchange started the year 2014-2018 with total 32 Companies. Samples are selected based on purposive sampling method with the purpose to get sample according to research aim. Sample consists of 160 observations. The analytical technique was multiple regressions. The research results show that microeconomics factors which are proxied by corporate growth, corporate size, and blockholder ownership has significant effect to debt policy. However, macroeconomics factors which are proxied by political stability and inflation rates has no significant effect to debt policy.

PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA PENGADILAN DIMASA WABAH COVID-19 Annisa Mulia Aghsya; Ratna Septiyanti; Yenni Agustina; Usep Syaipudin
Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021
Publisher : Faculty of Economics and Business

This research aims to know the effect of management control system towards organizational performance in Pengadilan Negeri Tanjung Karang class IA during covid-19. This research is a quantitative study using a survey method with data collection techniques using a questionnaire which is measured by using the SPSS version 26 program. The population in this study were all employees of Pengadilan Negeri Tanjung Karang class IA, sampling using saturated sampling techniques namely all employees of Pengadilan Negeri Tanjung Karang class IA so that a total sample of 100 was obtained. The data analysis technique used the correlation test. The results of this study indicate that the management control system has a positive and significant effect on organizational performance during the Covid-19. With a determination coefficient of 0.728, the influence of management control system towards the performance of Pengadilan Negeri Tanjung Karang class IA during the Covid-19 was 72.8%, while the remaining 27.2% was influenced by other factors not examined in this study.

PERAN EFEKTIF CORPORATE GOVERNANCE ATAS TAX AVOIDANCE PADA SEKTOR PERTAMBANGAN Yolanda Margareta; Ratna Septiyanti; Niken Kusumawardani
Jurnal Akuntansi dan Keuangan (JAK) Vol 27 No 1 (2022): JAK Volume 27 No 1, 2022
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v27i1.351

This reseacrh aims to examine the correlation between corporate governance and tax avoidance and how effective corporate governance is in tax avoidance in mining companies listed on Indonesia Stock Exchange. By using purposive sampling in the observation periode 2010-2019, obtained 234 observations from 40 mining companies listed on Indonesia Stock Exchange. Data were analyzed by using descriptive statistics and for hypothesis testing using Spearman's non-parametric analysis to the elements of corporate governance and tax avoidance. This results of this study show that the elements of corporate governance that consist of audit committee meetings and audit quality have negative and significant correlation with tax avoidance as measured using Cash Effective Tax Rate (CETR). Other result shows that institutional ownership has negative and insignificant correlation with tax avoidance, and independent commissioner has positive and insignificant correlation with tax avoidance.

The effect of investment and financing decision, dividend policy and cost of capital on Indonesian firm value Rindi Hariyanur; Ratna Septiyanti; Agus Zahron Idris
Asian Journal of Economics and Business Management Vol. 1 No. 2 (2022): Asian Journal of Economics and Business Management (AJEBM)
Publisher : Lighthouse Publishing

This study aims to determine whether there is a relationship between investment decisions, funding decisions, dividend policies and the cost of capital with firm value. Business developments in the current era have made very significant progress which has made the competition increasingly fierce so that companies are required to be able to compete in order to survive and achieve company goals. To reduce errors in making decisions, companies need to pay attention to factors that can affect the value of the company. However, this topic is still being debated because some previous research results have different results. This study uses secondary data with a population of companies in the consumer goods industry sector and the agricultural industry sector listed on the Indonesia Stock Exchange from 2011 to 2020, the data obtained through the documentation method. The method used is purposive sampling and multiple linear regression analysis to determine the effect of the independent variable on one dependent variable that has a positive or negative relationship. The results showed that investment decisions, funding decisions, dividend policy and the cost of capital simultaneously have a significant effect on firm value. Partially, investment decisions and funding decisions have no significant effect on firm value, while dividend policy has a significant negative effect and the cost of capital has a significant positive effect on firm value. This finding shows that, in contrast to investment and funding decisions, which have not been able to directly or indirectly increase firm value, financial decisions involving dividend policies and the cost of capital can help companies achieve their longterm goals which are expected to be used as information material in decision making invest. The limitation of this research is that the sample used is only companies in the consumer goods industry and agriculture listed on BEI so that the results of the study cannot be generalized. it is recommended to use samples other than the two sectors so that the research results can be generalized, so as to provide more appropriate and comprehensive research results.

Faktor-Faktor yang Mempengaruhi Financial Distress di Masa Pandemi Covid-19 Indah Larassati Indah Larassati; Ratna Septiyanti; Widya Rizki Eka Putri
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 8 No. 1 (2022): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jabe.vol8.iss1.2022.761

This study explains relationship between financial distress and the factors that influence it by using property and real estate companies listed on the Indonesia Stock Exchange in 2020 as the unit of analysis. This study highlights the factors that affect financial distress during the COVID-19 pandemic. This study raised the issue of covid-19 during 2020. This study found that the Debt to Equity Ratio had a significant positive effect on financial distress, Net Profit Margin had a significant negative effect on financial distress, the Current Ratio had an insignificant negative effect on financial distress and Inventory Turnover had a significant negative effect. to financial distress.

Perbandingan Kinerja Keuangan Pemerintah Daerah Antara Pemerintah Kabupaten dan Pemerintah Kota (Studi Kasus Pada Kabupaten/Kota Di Pulau Sumatera Tahun 2015-2019) Rifdah Qurratunnisa; Ratna Septiyanti; Usep Syaipudin; Fitra Dharma
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 1 No. 1 (2022): Vol.1 No.1 (2022)
Publisher : Goodwood Publishing

The difference in financial performance between district and city governments is one of the example of high economic gap. This is due to differences in the size of an area, population density levels and different regional income which can lead to fiscal imbalances between regions. The purpose of this study is to compare the financial performance of district and municipal administrations on Sumatra Island from 2015 to 2019. This study used financial statement data for all district and city governments on the island of Sumatra and analyzed the differences using descriptive statistic methods with quantitative data analysis technique using the Mann Whitney Test. The Mann Whitney Test results revealed that there were significant differences in the ratios of independence, efficiency, operating expenditure, capital expenditure, and the degree of fiscal decentralization, but no significant differences in the effectiveness ratio between district and city governments.

Pengaruh Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), dan Ukuran Perusahaan Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur yang Terdaftar Di BEI Putri Mirinda Dwi Damayanti; Ratna Septiyanti
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 1 No. 1 (2022): Vol.1 No.1 (2022)
Publisher : Goodwood Publishing

This study aims to examine the disclosure of corporate social responsibility, the effect of good corporate governance mechanisms and company size on the company's financial performance which is reflected in the return on assets (ROA). This study used a sample selection method which was carried out using a purposive sampling method, namely by selecting a sample based on certain criteria as desired by the researcher. Based on the sample selection method, 124 samples were obtained consisting of 34 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 4 periods, namely 2016 to 2019. The analytical method used in this study was a quantitative method, with classical assumption tests and analysis. multiple linear regression. The results of this study indicate that Corporate Social Responsibility has a positive effect on financial performance. This shows that the higher the level of Corporate Social Responsibility, the higher the financial performance. Good Corporate Governance has a positive effect on financial performance. This shows that the higher the Good Corporate Governance, the better the performance. Firm size has a positive effect on financial performance. This shows that the higher the size of the company owned, the better the financial performance.

Co-Authors Abdul Samad, Nor Hafiza Ade Widiyanti Agus Zahron Idris Agus Zahron Idris agustina, yenni Andani, Gina Anggraini, Fransisca Annisa Mulia Aghsya Aryan Danil Mirza. BR Azzahro, Latifah Dani Cristian Daniel Pamungkas Dela Hardiana Dewi Sukmasari Dharma, Fitra Dimas Rijalul Fanny Fakhri, Naufal Sulthon Faris Salman Alfarizi Fasya, Muhammad Fathia, Syaharani Noer Idris, Agus Zahron Indah Larassati Indah Larassati Intan Andrella Nalrirati Jesicca Hr, Jenie Jihan Fatin Fadillah Lotte Kusumawardani, Niken Lego Waspodo Lindrianasari M. Aziz Fatur Rachman Marsalino, Naufal Gani Masrom, Suraya Mayta, Chatarina Ovy Mega Metalia, Mega Nauval Rifky Mipisca Nickson Nikolas Situmorang Niken Kusumawardani Niken Kusumawardani Ninuk Dewi Kesumaningrum Nur Hajijah, Evi Nurdiono , Nurdiono Oktavia, Reni Patricia, Nabila Fegi Putra, Joni Putri Mirinda Dwi Damayanti Putri, Widya Rizki Eka Rahman, Rahayu Abdul Rani Cahyati Reni Oktavia Retno Yuni Nur Susilowati Rifdah Qurratunnisa Rindi Hariyanur Romadhon, Syahrul Roslan, Nurshafinas Ruli Indriani Sabarila, Marisa Salsabila, Aulia Ramadina Salsabila, Jihan Sembiring, Sari Indah Oktanti Sirli Anillah Sudrajat Sudrajat Suhartina Suhartina, Suhartina Suningsih, Sri Syafiqo Naila Putri Syafis, Kamadie Sumanda Syawa, Jemimma Sarah Salsabilla Theodora Monica Ismoyo Tika Larasati Harjito Putri Usep Syaifudin Usep Syaipudin Widiyanti, Ade Widya Rizki Eka Putri Widya Rizki Eka Putri Yenni Agustina yenni agustina Yolanda Margareta Yunani, Selvi Yustia Sabela Yuliani Zulkarnain, Ega

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