Article Per Year (5 Year)
p-Index From 2020 - 2025
3.484
P-Index
This Author published in this journals
All Journal IKRA-ITH EKONOMIKA Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Abdimas Dedikasi Kesatuan Jurnal Aplikasi Bisnis Kesatuan Jurnal Informatika Kesatuan
Listari, Sinta
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Other

Published : 25 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : Jurnal Ilmiah Akuntansi Kesatuan

 1 
Pengaruh Rasio Profitabilitas dan Rasio Leverage Terhadap Manajemen Laba Aldona, Lorenzia; Listari, Sinta
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 1 (2020): JIAKES Edisi April 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i1.425

Abstract

Penelitian ini merupakan penelitian yang bertujuan untuk menganalisis pengaruh rasio profitabilitas dan rasio leverage terhadap manajemen laba. Manajemen laba merupakan permasalahan serius yang dihadapi oleh praktisi, akademisi akuntansi dan keuangan selama beberapa dekade terakhir ini. Manajemen laba seperti menjadi budaya perusahaan yang dipraktikkan semua perusahaan di dunia. Sebab dan akibat yang ditimbulkan dari kegiatan ini tidak hanya menghancurkan tatanan ekonomi, namun juga tatanan etika dan moral. Alasan penulis memilih perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia sebagai objek penelitian dikarenakan perusahaan manufaktur merupakan perusahaan yang berskala besar jika dibandingkan dengan perusahaan lain sehingga dapat melakukan perbandingan antara perusahaan satu dengan perusahaan lain. Alasan penulis mengambil objek perusahaan manufaktur sektor industri barang konsumsi karena perusahaan sektor barang konsumsi merupakan salah satu perusahaan yang stabil dan tidak terpengaruh oleh keadaan perekonomian. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2018. Metode penentuan sampel yang digunakan adalah metode Purposive Sampling, terdapat 37 perusahaan manufaktur yang memenuhi kriteria-kriteria sampel yang dibutuhkan dengan periode pengamatan selama 3 tahun. Pengujian hipotesis dalam penelitian ini menggunakan metode analisis regresi linear berganda dengan menggunakan aplikasi statistik Statistical Package for Social Sciences (SPSS) sebagai alat uji. Metode analisis yang digunakan antara lain Uji Statistik Deskriptif, Uji Asumsi Klasik (Uji Normalitas, Uji Multikolinearitas, Uji Heteroskesdatisitas, Uji Autokorelasi) dan Uji Hipotesis. Variabel profitabilitas diukur dengan ROA (Return On Asset), ROE (Return On Equity), NPM (Net Profit Margin). Rasio Leverage diukur dengan DAR (Debt to Asset Ratio) dan DER (Debt to Equity Ratio). Sedangkan variabel manajemen laba diukur dengan menggunakan akrual diskresioner. Penelitian ini merupakan penelitian yang bersifat kuantitatif. Sumber data penelitian ini adalah data sekunder yang berupa laporan keuangan perusahaan yang diperoleh dari website Bursa Efek Indonesia (www.idx.co.id). Berdasarkan hasil Uji ANOVA, Variabel profitabilitas dan leverage secara simultan atau bersama-sama berpengaruh terhadap variabel manajemen laba. Dan secara parsial hasil penelitian ini menunjukkan bahwa rasio profitabilitas (ROA, ROE, dan NPM) tidak berpengaruh secara signifikan terhadap manajemen laba. Akan tetapi, rasio leverage (DAR dan DER) berpengaruh secara signifikan terhadap manajemen laba. Kata kunci : Profitabilitas, Leverage, Manajemen Laba
Pengaruh CAR, FDR, Dan BOPO Terhadap ROA Pada Bank Syariah Di Indonesia Yuliana, Intan Rika; Listari, Sinta
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.870

Abstract

Banking companies, including Islamic banking, need to avoid problems that can cause financial failure, which can make the bank unable to carry out its business operations and may end up in bankruptcy, so that the level of soundness of the bank based on risk must always be monitored. Therefore, banks must maintain their financial ratios in accordance with Bank Indonesia decisions and maintain their performance. So analyzing the effect of the Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), and the Ratio of Operating Costs to Operating Income (BOPO) on Return On Assets (ROA) in Islamic Banks is considered very important. This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), and Operational Costs on Operating Income (BOPO) on Return On Assets (ROA) at Islamic Commercial Banks in Indonesia. This research includes quantitative research and the type of data used is secondary data. The data used in this study is the ratio of CAR, FDR, BOPO, and ROA for the period 2014–2019 which was obtained from the annual Financial Statements on the official website of each bank. The population in this study were 14 Islamic Commercial Banks in Indonesia. After passing the purposive sampling stage, there were 6 samples of Sharia Commercial Banks that were suitable for use, namely BCA Syariah, BNI Syariah, Bank Mega Syariah, Bank Muamalat Indonesia, Bank Panin Dubai Syariah and BRI Syariah. The analytical method used in this research is Multiple Linear Regression Analysis. The results of the partial study with the t-test showed that the CAR and FDR variables had a positive and significant effect on the ROA of Islamic commercial banks. While the BOPO variable has a negative and significant effect on the ROA of Islamic commercial banks. And the results of the f test show that the CAR, FDR, and BOPO variables together have a significant influence on the ROA of Islamic commercial banks. The predictive ability of these three variables on ROA is 82.7%, the remaining 17.3% is explained by other variables outside of this research. Keywords: Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Operating Expenses per Operating Income (BOPO), Return On Assets (ROA)
Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Dan Nilai Perusahaan: Studi kasus pada Perusahaan Badan Usaha Milik Negara (BUMN) periode 2018 s.d 2020 Nurhidayanti, Fenny; Listari, Sinta; Efrianti, Desi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1769

Abstract

There is an awareness that companies that apply the principles of good corporate governance can improve financial performance and company value. The implementation of good corporate governance can help improve transparency, accountability, and company compliance with applicable regulations. This can help reduce the risk of company failure and increase investor confidence. This study aims to examine the effect of good corporate governance as measured by the size of the board of directors, independent board of commissioners, and the size of the audit committee on financial performance and company value in state-owned companies for the period 2018 to 2020. The purposive sampling method was used to select 20 companies as research samples with a total data sample of 60 data for 3 years. The results showed that the size of the board of directors had a significant positive effect on financial performance and a significant negative influence on company value, while the independent board of commissioners had a significant negative effect on financial performance and a significant positive influence on company value. The size of the audit committee has no effect on the financial performance and value of the company. Financial performance also affects the value of the company positively and significantly. From the results of the study, it can be concluded that the implementation of Good Corporate Governance, especially on the size of the board of directors and independent board of commissioners, affects financial performance and company value. This study provides strong empirical evidence on the importance of implementing Good Corporate Governance in improving corporate performance and value. However, further research is still needed to evaluate other factors that can affect company performance and value. Keywords : Good Corporate Covernance, Board of Directors Size, Independent Board of Commissioners, Audit Committee Size, Return On Asset (ROA), Price to Book Value Ratio (PBV).
Co-Authors Ade Mulyana, Ade Aldona, Lorenzia Amwila, AndiYudha Arief Fahmie Damanik, Darwin Desi Efrianti Fahsani, Donny Hendry Ghaliyah, Nasya Hanipah, R Siti Hasanah, Lulu Hermawan, Yanto Humairoh, Adela Putri Hutabarat, Arnold Sultantio Ishardyatmo, Handono Kusuma, M. Aditya Mangasa Augustinus Sipahutar, Mangasa Augustinus Marselina, Serly Marliana Muanas Muanas Mulyadi, Mohammad Noorman Nani Cahyani Napitupulu, Elsa Anjelia Nurhidayanti, Fenny Pratama, Ricky Adi Putri, Melani Faliana Rini Syarif Riyadi, Rizal Robert Pius Pardede Silaen, Uluan Sucilawati, Sabrinah Suharmiati Suharmiati Tri Marlina Wibowo, Wadudi Widianti, Rosa Yayuk Nurjanah Yuliana, Intan Rika