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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen JURNAL ECONOMIA EDU CIVIC Jurnal Ilmu Lingkungan Jurnal Ilmu Administrasi Bisnis Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Empathy : Jurnal Fakultas Psikologi Jurnal Dinamika Akuntansi Dinamika Pendidikan Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Accounting Analysis Journal Economic Education Analysis Journal QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama JURNAL ATOMIK Jurnal Riset Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JKM (Jurnal Kebidanan Malahayati) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Community Development Journal: Jurnal Pengabdian Masyarakat INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS Eastasouth Journal of Effective Community Services JURNAL MULTIDISIPLIN ILMU AKADEMIK Sharef: Journal of Sharia Economics and Finance Equilibrium Point : Jurnal Manajemen Bisnis Jurnal Bakti Humaniora
Linda Agustina
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Intellectual Capital Disclosure and Its Implications on Cost of Equity Capital with Information Asymmetry as An Intervening Variable (An Empirical Study on Manufacturing Companies Listed in IDX Year 2012-2014) Setiawati, Eka; Agustina, Linda
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.10475

Abstract

Tujuan penelitian ini adalah menganalisis pengaruh  Intellectual Capital Disclosure terhadap Cost of Equity Capital dengan Asimetri Informasi sebagai Variabel Intervening. Populasi penelitian ini adalah seluruh perusahaan manufaktur sektor industri yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012-2014 sejumlah 148 perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling sehingga menghasilkan 23 perusahaan dengan 69 unit analisis. Teknik analisis data yang digunakan adalah statistik deskriptif dan analisis jalur (path analysis). Hasil penelitian menunjukkan bahwa Intellectual Capital Disclosure tidak berpengaruh secara langsung terhadap Cost of Equity Capital. Selain itu, Intellectual Capital Disclosure melalui Asimetri Informasi tidak berpengaruh terhadap Cost of Equity Capital. Intellectual Capital Disclosure tidak berpengaruh negatif terhadap Asimetri Informasi. Asimetri Informasi berpengaruh signifikan positif terhadap Cost of Equity Capital. Penelitian selanjutnya untuk menambah sampel perusahaan yang terdaftar di Bursa Efek Indonesia (BEI), menambah variabel lain yang dapat mempengaruhi Cost of Equity Capital seperti kebijakan deviden.  The purpose of this study was to analyze the effect of Intellectual Capital Disclosure on the Cost of Equity Capital with Information Asymmetry as an intervening variable. The research’s population is the entire industrial sector of manufacturing companies listed in Indonesian Stock Exchange from 2012 to 2014 with total number of 148 companies. The sampling technique used in this research is purposive sampling and the result of purposive sampling 23 industrial enterprises was selected with a total 69 companies for analysis. The data analysis technique used are descriptive statistic and path analysis. The result showed that Intellectual Capital Disclosure has no directly affect on the Cost of Equity Capital. Beside that, Intellectual Capital Disclosure with Information Asymmetry has no affect on the Cost of Equity Capital. Intellectual Capital Disclosure has no effect negative on the Information Asymmetry. Information Asymmetry has effect positive significant on the Cost of Equity Capital. Suggestion for further research is to increase the number of companies listed on the Indonesian Stock Exchange, add the other variable that can affect the Cost of Equity Capital like dividend policy.
Factors to Predict the Financial Distress Condition of the Banking Listed in The Indonesia Stock Exchange Kuncoro, Sarwo; Agustina, Linda
Accounting Analysis Journal Vol 6 No 1 (2017): March 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i1.11343

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh dari variabel yang diteliti dalam memprediksi probabilitas terjadinya financial distress sektor perbankan di Indonesia. Variabel dalam penelitian ini dipilih dengan pendekatan 5C, yang kemudian diproxykan menjadi GCG (Good Corporate Governance), ROA (Return on Asset), LDR (Loan Deposit Ratio),CAR (Capital Adequacy Ratio), TAG (Total Asset Growth), NPL (Non Performing Loans), PER (Price Eearning Ratio), PBV (Price Book Value Ratio). Populasi dari penelitian ini adalah bank yang terdaftar di Bursa Efek Indonesia periode tahun 2012-2014. Pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling, hingga diperoleh 25 peristiwa financial distress pada periode penelitian. Penelitian ini menggunakan analisis regresi logistik untuk menguji pengaruh variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan variabel return on asset dan capital adequacy ratio berpengaruh negatif terhadap probabilitas financial distress, sedangkan good corporate governance, loan deposit ratio, total asset growth, non performing loans, price earning ratio, dan price book value ratio tidak berpengaruh secara signifikan terhadap probabilitas financial distress. This  research  aims  to  analyze  the  effect  of  the  variabels  to  predict Indonesian Banks’s financial distress. Those variabel was chosen by using 5C methods. The 5C methods consist of GCG (Good Corporate Governance), ROA (Return on Asset), LDR (Loan Deposit Ratio),CAR (Capital Adequacy Ratio), TAG (Total Asset Growth), NPL (Non Performing Loans), PER (Price Eearning Ratio), PBV (Price Book Value Ratio). The  population  of  this  study  was  all  banks  listed  in  Indonesia  Stock Exchange (ISX) in 2012-2014. Sampling is done by using purposive sampling method, until founded that was 25 financial distress phenomena that happens in that periods.This study used logistic regression analysis for testing the influence of independent variables on dependent variable. The results of this study showed return on asset and capital adequacy ratio negative  significantly influence to  the probability of financial distress, meanwhile good corporate governance, loan deposit ratio, total asset growth, non performing loans, price earning ratio, and price book value ratio had no significantly influence to to the probability of financial distress. Keyword: Financial distress, 5C methods, Financial ratio, bank.
The Roles of The Board of Commissioner in Moderating Factors Affeting The Disclosure Of Enterprise Risk Management Khumairoh, Nur Annisa; Agustina, Linda
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18908

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh kepemilikan institusional, kepemilikan manajemen, kepemilikan publik, ukuran perusahaan, dan leverage terhadap pengungkapan enterprise risk management dengan ukuran dewan komisaris sebagai variabel moderating. Populasi penelitian adalah 434 perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2015. Pemilihan sampel menggunakan teknikpurposive samplingdiperoleh 58 perusahaan dengan 174 unit analisis. Teknik analisis menggunakan uji regresi moderasi dengan uji nilai selisih mutlak. Hasil penelitian ini menunjukkan bahwa kepemilikan institusional, kepemilikan manajemen, kepemilikan publik, ukuran perusahaan, dan leverage tidak berpengaruh signifikan terhadap pengungkapan enterprise risk management. Ukuran dewan komisaris mampu memoderasi secara signifikan pengaruh kepemilikan institusional dan ukuran perusahaan terhadap pengungkapan enterprise risk management, namun tidak mampu memoderasi pengaruh kepemilikan manajemen, kepemilikan publik dan leverage terhadap pengungkapan enterprise risk management. Hasil penelitian ini dapat disimpulkan bahwa ukuran dewan komisaris dapat memoderasi pengaruh kepemilikan institusional dan ukuran perusahaan terhadap pengungkapan enterprise risk management. The aims of this research to analyze the effect of institutional ownership, management ownership, public ownership, company size, and leverage on enterprise risk management disclosures with board of commisioner size as moderating variable. The population of research are 434 non financial companies listed in Indonesia Stock Exchange (BEI) year 2013-2015. Data were selected by using purposive sampling technique obtained by 174 unit of analysis. Moderated regression analysis by difference absolute value test was used to analyze. Result of this research indicated that institutional ownership, management ownership, public ownership, company size, and leverage don’t have significant impact on enterprise risk management disclosure. Board of commisioner size able to moderate significantly the effect of institutional ownership and company size on enterprise risk management disclosure, but unable to moderate significantly the effect of management ownership, public ownership, and leverage on enterprise risk management disclosure. The research result, it can be concluded that board of commisioner size able to mederate the effect of institutional ownership and company size on enterprise risk management disclosure.
The Effect of Financial Ratios on Financial Distress Conditions in Sub Industrial Sector Company Restianti, Tya; Agustina, Linda
Accounting Analysis Journal Vol 7 No 1 (2018): March 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i1.18996

Abstract

This study aimed to analyze the influence of financial ratios proxied by the current ratio, the retained earnings to total assets, earnings before interest and tax to total assets, return on equity, debt to assets ratio, and total assets turnover against Financial distress. The population in this study is a sub company of various industry listed in Indonesia Stock Exchange (IDX) in the period from 2013 to 2015 with the number of 40 companies. The sampling technique used purposive sampling technique and acquired 35 companies with 105 units of analysis. Data were analyzed with descriptive statistics and logistic regression. These results indicate that earnings before interest tax to total assets and return on equity have an impact on financial distress. While the current ratio, the retained earnings to total assets, debt to assets ratio, and total assets turnover has no influence on the financial company’s distress. The conclusion of this research is that the company’s financial distress condition can be avoided by reducing the financing coming from debt. In addition, increasing sales and maximizing the use of assets and equities that companies have can also reduce and avoid the company from financial distress.
Profitability Moderates the Effect of Company Growth, Business Risk, Company Size, and Managerial Ownership on Capital Structure Ferliana, Nia; Agustina, Linda
Accounting Analysis Journal Vol 7 No 3 (2018): November 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i3.22821

Abstract

The aims of this research to analyze the effect of company growth, business risk, firm size, and managerial ownership to capital structure with profitability as moderating variable. The population of research are 66 all industrial and chemical companies listed in Indonesia Stock Exchange (BEI) year 2013-2016. Data were selected by purposive sampling method obtained 37 companies with 124 units analyses. Data collection techniques is documentary studies with collecting data that published by others. Moderated regression analysis by difference absolute value test was used to analyse data. Result of this research revealed that firm size and managerial ownership had significant effect on capital structure, while company growth and business risk did not have significant effect on capital structure. Profitability able to moderates significantly the effect of company growth and managerial ownership on capital structure, but unable to moderate the influence of business risk and firm size on capital structure. The research result, it can be concluded that capital structure is influenced by company growth, firm size, managerial ownership and profitability can moderate the effect of company growth and managerial ownership on capital structure.
Influence of Company Characteristics on Corporate Social Responsibility Disclosures in the Annual Reports of the Manufacturing Companies Ramadhani, Chintiya Febiana; Agustina, Linda
Accounting Analysis Journal Vol 8 No 1 (2019): March
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i1.28614

Abstract

This study aims to analyze the influence empirically about the characteristics of the company towards disclosure of CSR (Corporate Social Responsibility). All manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2014 to 2016, namely 149 companies were the population used to determine whether or not there was influence between the characteristics of companies and disclosure of CSR. The sample in this study was taken using purposive sampling technique and selected a sample of 83 companies with 249 units of analysis and observation period for 3 years. Multiple regression analysis using IBM SPSS 24 is a data analysis technique used as a hypothesis testing tool. The results of this study prove that the first hypothesis, namely profitability can affect CSR disclosure, CSR disclosure is also influenced by how large the size of a company, and the leverage variable also has an influence on CSR disclosure but the direction is negative. While other variables, namely the size of the board of commissioners and public share ownership have no effect on CSR disclosure. The conclusion of this study is that the higher the level of profitability and size of the company can influence the increase in information about CSR disclosure, while the increase in the value of leverage makes the company will reduce information about the disclosure of CSR.
KEMAMPUAN GURU PKn DALAM MEMBINA KARAKTER SISWA DI SMP NEGERI 16 SIGI Agustina, Linda
EDU CIVIC Vol 4, No 2 (2016): JURNAL EDU-CIVIC
Publisher : EDU CIVIC

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.379 KB)

Abstract

Tujuan penelitian mengetahui kemampuan guru PKn dalam membina karakter siswa di SMP Negeri 16 Sigi. Penelitian ini merupakan penelitian deskriptif kualitatif. Subyek dalam penelitian ini dalah 2 orang guru PKn, 1 orang kepala sekolah, dan 9 orang siswa kelas VIII dengan menggunakan teknik pengumpulan data observasi, wawancara dan dokumentasi. Berdasarkan hasil penelitian menunjukkan bahwa guru PKn memiliki kemampuan dalam membina karakter siswa di SMP Negeri 16 Sigi. Hal ini dapat dibuktikan dengan upaya yang dilakukan oleh guru PKn dalam membimbing dan mengarahkan agar lebih memahami pentingnya nilai-nilai pancasila dan pendidikan karakter dalam kehidupan berbangsa dan bernegara. Dalam membina karakter siswa dibutuhkan kerja sama yang baik antara guru dan orang tua siswa seluruh komponen yang terlibat dalam proses pendidikan. Kata Kunci : Kemampuan Guru PKn. Pembinaan Karakter Siswa
ANALISIS KNOWLEDGE WORKER SEBAGAI KONTRIBUSI DALAM MENINGKATKAN KINERJA KARYAWAN PT. ASURANSI JIWASRAYA (PERSERO) KANTOR PUSAT Agustina, Linda
Jurnal Ilmu Administrasi Bisnis Volume 5, Nomor 4, Tahun 2016
Publisher : Departemen Administrasi Bisnis, FISIP Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.299 KB)

Abstract

PT. Asuransi Jiwasraya (Persero) head office is business unit which actively pioneering knowledge management. One of the effort is operating knowledge sharing which is one of the stages of the socialization process of knowledge creation. Knowledge management is a container for managing the knowledge possessed by the human component. The human component is worker implement the process of knowledge creation. Knowledge sharing in PT. Asuransi Jiwasraya (Persero) named JKS 48. Worker program conducting knowledge sharing been seen whether it fulfills the five criteria as knowledge workers. The fifth criteria knowledge worker is self-driven, motivated, action oriented, responsible and a team player.Methods of data collection were used interviews, participant observation, collecting documents and literature, then analyzed with case studies. The results showed that knowledge sharing implemented are good and enthusiastic worker to follow, and there is a knowledge sharing activities are also regularly carried out by the divisions, PP and PK division. There are three key informants who did not fulfill the criteria of knowledge worker, discussion of knowledge workers and knowledge sharing in accordance with the theory. 16 key informant who fulfill the criteria for knowledge workers to contribute to the performance. Recommendation to PT. Asuransi Jiwasraya (Persero) head office is supported key informants who fulfill the criteria and build a repository to collect ideas, ideas and knowledge possessed by each worker head office, regional offices and branch offices.
Determinants of Debt Policy with Profitability as a Moderating Variable sulistiani, Ana; Agustina, Linda
Accounting Analysis Journal Vol 8 No 3 (2019): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i3.35181

Abstract

This study aims to examine the effect of sales growth, institutional ownership and company size on debt policy with profitability as a moderating variable. The research population was all of the property and real estate companies listed on the Indonesia Stock Exchange 2014-2017 as many as 61 companies. The sampling method used purposive sampling, so a sample of 34 companies was obtained with analysis units of 136. The data collection method used was the documentation method. The analysis technique of this research used multiple regression using the absolute difference test. The results show that sales growth and company size has a significant positive effect on debt policy. Institutional ownership has a significant negative effect on debt policy. Profitability significantly moderates the effect of sales growth and company size on debt policy. Profitability is not able to moderate institutional ownership on debt policy. The conclusion of this study is that all independent variables influence debt policy and profitability are able to moderate sales growth and company size but are not able to moderate institutional policy towards debt policy. Suggestions for further research can use other variables that are thought to influence debt policy.
The Effect of Company Size, Financial Performance, and Corporate Governance on the Disclosure of Sustainability Report Indrianingsih, Indrianingsih; Agustina, Linda
Accounting Analysis Journal Vol 9 No 2 (2020): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i2.31177

Abstract

The purpose of this research is to analyze the effect of company size, profitability, leverage, liquidity, company activities, board directors, independent commissioners, and audit committee on sustainability report disclosure. The population of this research was non-financial companies listed on the IDX in 2013-2017 as many as 483 companies. The sample was selected using purposive sampling technique and obtained 17 samples with 5 years of observation so there were 85 units of analysis. Data collection technique used documentation technique. The analysis tool to test hypothesis was multiple linear regression analysis. The results show that variables of liquidity and audit committee have a positive effect on the sustainability report disclosure. Leverage has a negative effect on sustainability report disclosure. Meanwhile, company size, profitability, company activities, board of directors, and independent commissioners do not affect on sustainability report disclosure. The conclusion in this research is variables of leverage, liquidity, and audit committee can provide an important role in sustainability report disclosure. The suggestion for the next researcher is to pay attention to the calculation of corporate ratio, whether using net sales or gross sales.
Co-Authors - FACHRURROZIE - Kusmuriyanto Abiprayasa Kawiswara Weko Hartoyo, Abiprayasa Kawiswara Weko Adelina Citradewi Aditya Hernawan, Aditya Ahmad Fauzan Ahmad Sopyan Ahwan Sholih Ain Hajawiyah Ain Hajawiyah Aisyah Putri Rachmadanty Akka Latifah Jusdienar Amir Mahmud Anak Agung Istri Sri Wiadnyani Anwar Zahid Apriliana, Siska Athoillah Athoillah Atta Putra Harjanto Defani Audita Putri Desi Ratnasari Dhini Suryandari, Dhini dianawati, dianawati Djoko Sanjoto Dwi Anggoro Saputro, Dwi Anggoro Dwi Fatmasari Eka Setiawati Eloking Surya Sekar Mahardika, Eloking Surya Sekar Esti Sirait Febri Zaini Aulia, Febri Zaini Ferliana, Nia Ferliana, Nia Fian Tri Rohmah Fitrarena Widhi Rizkyana Fitriyah, Luluk Hafidz Hening Waskito, Hafidz Hening Harjanto, Atta Putra Hasan Mukhibad Hendra Simanjuntak Hendy Bayu Satriawan, Hendy Bayu I Ketut Mahardika I N Kayati Ibnu Reza Ashkhabi, Ibnu Reza Ihlashul’amal, Muhammad Indah Anisykurlillah Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Indrianingsih, Indrianingsih Insani Khikmawati Khikmawati, Insani Khikmawati Jati, Kuat Waluyo Khumairoh, Nur Annisa Khumairoh, Nur Annisa Kuat Waluyo Jati Kuncoro, Sarwo Kuncoro, Sarwo Lady Octaviani Iqmi Lianasari, Ika Yekti M Akmal Muhammad Ali Rif’an Muhammad Hadi Kusumah Muhammad Ihlashul'amal Muhammad Khafid Muhammad Tahir Nio Setya Saputri Nur Alimah, Nur Prabowo Yudo Jayanto Primadhani Dyah Larasati Suyatno Rahayu, Rita Ramadhani, Chintiya Febiana Restianti, Tya Restianti, Tya Retnoningrum Hidayah Rizkyana, Fitrarena Widhi Saibun Sitorus Sari, Siti Nurmala Septian Fahmi Fahluzy, Septian Fahmi Shanie Sukmawati, Shanie Siti Munawaroh Sriningsih Sriningsih, Sriningsih Sukirman - Sularsih, Suci sulistiani, Ana Syaiful Anwar Tago, Mahli Zainuddin Triana Setyawardani Triana Yuni Astuti Trisni Suryarini Wakhidyah, sasti Handayani Zainuddin, Mahli