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All Journal Litera Jurnal Akuntansi & Auditing Indonesia Lingua Didaktika: Jurnal Bahasa dan Pembelajaran Bahasa BASASTRA Jurnal Media Infotama Jurnal Pemikiran dan Pengembangan Sekolah Dasar (JP2SD) BAHASA DAN SASTRA STILISTIKA Kajian Linguistik dan Sastra Jurnal Gramatika Business UHO: Jurnal Administrasi Bisnis Musawa : Jurnal Studi Gender dan Islam HIGEIA (Journal of Public Health Research and Development) Scholaria: Jurnal Pendidikan dan Kebudayaan KREDO : Jurnal Ilmiah Bahasa dan Sastra Jurnal Ilmu dan Riset Akuntansi RETORIKA: Jurnal Bahasa, Sastra, dan Pengajarannya Diglosia Jurnal Kajian Bahasa, Sastra dan Pengajaran (KIBASP) Paedagoria : Jurnal Kajian, Penelitian dan Pengembangan Kependidikan JCES (Journal of Character Education Society) Diglosia: Jurnal Kajian Bahasa, Sastra, dan Pengajarannya International Journal of Pedagogy and Teacher Education Jurnal Basicedu VOX EDUKASI: Jurnal Ilmiah Ilmu Pendidikan JUTEKIN (Jurnal Manajemen Informatika) Jurnal Lentera (Jurnal Pendidikan dan Pengajaran Bahasa Indonesia) Komposisi: Jurnal Pendidikan Bahasa, Sastra, dan Seni Jurnal Farmasi Indonesia Humaniora Jurnal Masyarakat dan Budaya BAHTERA : Jurnal Pendidikan Bahasa dan Sastra Sukma: Jurnal Pendidikan METIK JURNAL Paramasastra: Jurnal Ilmiah Bahasa Sastra dan Pembelajarannya Jurnal Pena Indonesia Budapest International Research and Critics in Linguistics and Education Journal (Birle Journal) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dakwah: Jurnal Kajian Dakwah dan Kemasyarakatan JOLLT Journal of Languages and Language Teaching Bioscientist : Jurnal Ilmiah Biologi These proceedings represent the work of researchers participating in The International Conference on Elementary Education (ICEE) which is being hosted by the Elementary Education Study Programme School of Postgraduate Studies, Universitas Pendidikan Enggang: Jurnal Pendidikan, Bahasa, Sastra, Seni, dan Budaya Jurnal Kependidikan Islam Fikrah: Jurnal Ilmu Aqidah dan Studi Keagamaan Jurnal Basicedu Journal of Learning Improvement and Lesson Study Jurnal Penelitian dan Karya Ilmiah Lembaga Penelitian Universitas Trisakti Jurnal Lektur Keagamaan Literasi: Jurnal Pendidikan Guru Indonesia Jurnal Pemberdayaan Sosial dan Teknologi Masyarakat Innovative: Journal Of Social Science Research Ranah Research : Journal of Multidisciplinary Research and Development Hortatori : Jurnal Pendidikan Bahasa dan Sastra Indonesia Bhinneka: Jurnal Bintang Pendidikan dan Bahasa BAHASTRA Jurnal Akademik Pengabdian Masyarakat Jurnal Pendidikan Sekolah Dasar ANUFA Sukma: Jurnal Pendidikan Sawerigading Jurnal bahasa, sastra, seni, dan pengajarannya
Andayani Andayani
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PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN DAK TERHADAP BELANJA LANGSUNG Solichah, Dewi; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
Publisher : STIESIA

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This research is aimed to find out whether the local own source revenue, general allocation fund, specifics allocation fund to the direct expenditure all districts / cities in East Java Province. The population is all districts/cities in East Java province. The sample collection technique has been done by using purposive sampling method and the samples are 35 districts/cities in East Java province. The secondary data has been obtained from the audit board of the Republic of Indonesia East Java province representative. The research analysis is the multiple linear regressions analysis which has been carried out by using SPSS program to examine local own source revenue, general allocation fund, specifics allocation fund give positive influence to the direct expenditure. The result of this research shows that local own source revenue, general allocation fund, specifics allocation fund give positive influence to the direct expenditure.Keywords: Local own sources revenue, general allocation fund, specifics allocation fund, direct expenditure
PENGARUH GROWTH SALES, PROFITABILITAS, OPERATING LEVERAGE, DAN TAX RATE TERHADAP KEBIJAKAN HUTANG Geovana, Rosella Selvilita; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 4 (2015)
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Debt policy is the policy of funding decision in which the management of the company gains the funding to finance the operational activities. The funding decision is meant to measure to what extent the company use its debt. This research is meant to test the influence of growth sales, profitability, operating leverage, and tax rate to the debt policy.The result of the research shows that the research regression models do not have any multicolinearity, heteroscedasticity, , and autocorrelation syndrome and the data has been normally distributed. The result of multiple linear regression analysis shows that growth sales has positive influence to the debt policy; profitability has negative influence to the debt policy; operating leverage has positive influence to the debt policy, and tax rate does not have any influence to the debt policy.Keywords:Growth Sales, Profitability, Operating Leverage, Tax Rate, and Debt Policy
PENGARUH KARAKTERISTIK PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE TERHADAP RETURN SAHAM Harianto, Tri Sapta Nugroho Slamet; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
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This research has been conducted in all companies which are listed in the Jakarta Islamic Index (JII) in2011-2015 periods. The purposes of this research is to find out the influence of firm size, profitability,leverage, managerial ownership, institutional ownership, independent commissioner, and auditcommittee to the stock return in annual report of the companies which are incorporated in JakartaIslamic Index (JII). The data collection has been carried out by using content analysis to the annualreport of the company and the summary of company performance through official website of IndonesiaStock Exchange (IDX). The result of the research shows that firm size does not have any influence tothe stock return of the company, profitability has positive influence to the stock price of the company,leverage has negative influence to the stock return of the company, managerial ownership does nothave any influence to the stock return of the company, institutional ownership does not have anyinfluence to the stock return of the company, independent commissioner does not have any influence tothe stock return of the company and audit committee has positive to the stock return of company.Keywords: Stock return, Characteristic of Company, Good Corporate Governance.
PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN Agustina, Liya; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 10 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research is to tests the influence of financial performance, firm size and company growth to the dividend policy. This research has been carried out by using quantitative approach and multiple linear analysis method. The data is the secondary data which has been obtained from manufacturing companies which are listed in Indonesia Stock Exchange in 2011-2013 periods. The data collection technique has been done by using documentation and literature study. The sampling has been done by using purposive sampling method. 15 companies which meet the criteria have been selected as samples so that the observation in this research are 45 observations. The results of this research indicate that liquidity and profitability variable has positive influence to the dividend policy. Leverage has positive influence to the dividend policy, it means that when the company liabilities is high, it does not mean that the dividend payment will be low. Firm size has positive influence to the dividend policy which means that when firm size is getting large, the turnover and the profit will be high as well. When the profit is high, it means that the ability of the company to pay dividend is higher than small firm. While company growth has negative influence to the dividend policy; it means that when the level of company growth is getting high, the fund that is needed to finance the needs in the future and the dividend that is needed to pay is getting small.Keywords: financial performance, firm size, company growth, dividend policy.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN: GOOD CORPORATE GOVERNANCE VARIABEL MODERATING Latupono, Siti Sapia; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
Publisher : STIESIA

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The purpose of this research is to gain empirical evidences to the examination of the influenceof corporate social responsibility (CSR) to the firm value, the examination of the influence ofgood corporate governance to the firm values and the examination of the influence of corporatesocial responsibility which is moderated by good corporate governance to the firm value. Thesample collection technique has been done by using purposive sampling method. The dataanalysis techniques are multiple regression analysis and hypothesis test which is done by usingSPSS 20 version. Based on the results of the hypothesis test, it shows that corporate socialresponsibility has influence on the firm value and good corporate governance which is proxy bymanagerial ownership can influence the correlation between corporate social responsibility andfirm value.Keywords: Firm Value, Good Corporate Governance, and Corporate Social Responsibility.
PENGARUH ARUS KAS BEBAS, KEBIJAKAN PENDANAAN, PROFITABILITAS, COLLATERAL ASSETS TERHADAP KEBIJAKAN DIVIDEN Suci, Rizky Indra Wulan; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
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Dividend policy issues concern about the use of profits which has become the rights of shareholders profit sharingin the amount of dividend which will be paid depends on the policy of each company. Companies need to considervarious factors in the making of decisions regarding the distribution of dividends so that profits which aredistributed is in proportion they owned. This research is meant to examine the influence of free cash flow,financing policies, profitability, and collateral assets to the dividend policy. The samples are the consumer goodsindustry sector companies which are listed in Indonesia Stock Exchange (BEI) in 2011-2014 periods. The sampleselection techniques has been done by using purposive sampling method and based on the specified criteria, 16companies have been acquired as research samples. The data has been obtained from the Indonesia StockExchange and the examined financial statements which have been audited in 2011-2014. The data analysismethod has been done by using multiple linear regressions analysis. The result of statistics t test shows that thefree cash flow and financing policy has positive influence whereas collateral assets has negative influence ondividend policy. Profitability does not have any influence on the dividend policy.Keywords: Free Cash Flow, Financing Policies, Profitability, Collateral Assets, Dividend Policy
PENGARUH KEBIJAKAN HUTANG, PROFITABILITAS, LIKUIDITAS, DAN KESEMPATAN INVESTASI TERHADAP KEBIJAKAN DIVIDEN Andayani, Andayani; Putri, Ayu Rahmania
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
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ABSTRACTThis research is meant to examine the influence of debt policy (which is proxy by Debt to Asset Ratio), profitability (which is proxy by Return on Asset), liquidity (which is proxy by Current Ratio), and investment opportunity (which is proxy by Price Earnings Ratio) to the dividend policy (which is proxy by Dividend Payout Ratio). The population is all companies which are engaged in the field of property and real estate sub sector which are listed in Indonesia Stock Exchange (IDX). The research data is the secondary data which has been obtained from Indonesia Stock Exchange and www.idx.co.id. That is the financial statement in five years in 2011-2015 periods. The research samplesare 10 companies which have been selected by using purposive sampling and the hypothesis test has been carried out by using Multiple Linear Regressions analysis. The result of the hypothesis test shows that: (1) liquidity and investment opportunity give positive influence to the dividend policy. (2) Debt policy and profitability does not give any influence to the dividend policy. Keywords: Debt policy, profitability, liquidity, investment opportunity, dividend policy.
FAKTOR - FAKTOR YANG BERPENGARUH TERHADAP VOLUNTARY DISCLOSURE Agustin, Tabita Dwi; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
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Voluntary disclosure is an important thing of the company to show the condition of the company to the investors. Nevertheless, some factors which have influence to the voluntary discovery still generate various kinds of model. In accordance with the problems, the purpose of this research is to find out whether profitability, liquidity, leverage, and firm size variables have influence to the voluntary disclosure on the financial statement of manufacturing companies which are listed in IDX in 2011-2012 periods. The samples are 74 manufacturing companies which are listed in Indonesia Stock Exchange (IDX) and these companies have been selected by using purposive sampling. The audited financial statement data has been obtained from Indo-Exchange File. The multiple linear regressions are used as the statistic method that is used to determine some factors which have influence to the voluntary disclosure. The multicolinearity assumption test shows that there is no correlation among the independent variables so multicolinearity does not occur. The heteroscedasticity assumption test shows that the variants of constant disturbance probability distribution on the whole observation of independent variables do not occur, or in the other words heteroscedasticy does not occur in this research. The result of the research shows that liquidity and firm size variables significantly have been proven to have positive influence to the voluntary disclosure of the financial statement whereas the profitability variable and leverage significantly have not been proven to have positive influence to the voluntary disclosure of the financial statement of the manufacturing companies which are listed in Indonesia Stock Exchange (IDX).Keywords: Profitability, Liquidity, Leverage, Firm Size, Voluntary Disclosure.
PENGARUH STRUKTUR MODAL, UKURAN, PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN PERTUMBUHAN SEBAGAI MODERATING Hariyawan, Bayu Eko; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
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ABSTRACTThe firm value is the perceptionof investorsto the company which is often associated with stock pricein whichthe stock price can increase the firm value. The firm value is proxied by market-to-book ratio (MBR), which is the ratio between the market price per share to book value of equity per share. This researchis aimed to find out the positive influence of capital structure, firm size, profitability and company growth as the moderating variable to the firm value. The object of the research is consumers goods companies which arelisted in Indonesia Stock Exchange in2011-2015 periods.The sample collection technique has been done by using purposive sampling, i.e.by selecting sample based on considerations or certain criteria. 18 consumer goods companies have been selected as samples, so the distributionwhich has been used in this researchare 90 samples. The data analysis technique has been done by usingregression moderation analysis.The result of the research shows that capital structure, firm size, and profitability has positive influencetothe firm value. The positive influence of capital structure and profitability to the firm value which moderatecompany growth, can strengthen itscorrelation. Meanwhile, the presence of negative influence of firm size to the firm value which moderates company growth weaken the correlation.Keywords: capital structure, firm size, profitability, company growth, firm value
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL Widianti, Eka Amelia; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
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ABSTRACTThe purpose of this research is to find out the influence of profitability, firm size, and assets structure to the structure of banking companies which are listed in Indonesia Stock Exchange during the period of 2010-2013. The samples are 17 banking companies which are listed in Indonesia Stock Exchange (IDX) and these banking companies have been selected by using purposive sampling technique. The analysis technique has been done by performing multiple regressions and classic assumption which consist of normality test, multicolinearity test, heteroscedasticity test, and autocorelation test. Meanwhile the hypothesis test has been done by using goodness of fit and t test which is done by using SPSS program version 16. Based on the result of multiple regressions analysis with the significance level of 5%, therefore it shows that: (1). H1 is profitability which has influence to the capital structure and which shows a negative direction, (2). H2 is firm size which has influence to the capital structure and which shows positive direction, and (3) H3 is assets structure which has influence to the capital structure and which show positive direction. Therefore, the firm size and assets structure have positive influence to the capital structure.Keywords: Profitability, Firm Size, Assets Structure and Capital Structure.
Co-Authors Adina Anisnaeni Rizqina Aexsa Alfyano Ahmad Bahtiar, Ahmad Akbar, Makruf Alfien, Moh Fajrul Alfien, Moh. Fajrul Ali Djamhuri Alivia Nadatul Aisyi Almikyala, Almikyala Anak Agung Istri Sri Wiadnyani Andri Rosadi Anggun Melati Sari, Anggun Melati Anis Kurnia Miftahul Husna Apriliastuti Apriliastuti Arisandi, Dino Arulita Ika Fibriana Asteka, Pipik Atikah Anindyarini Atikah Anindyarini Ayu Rahmania Putri, Ayu Rahmania Ayu Sukma Bagus Juniarto Wibowo bakke, jamal Bayu Eko Hariyawan, Bayu Eko Bobby Rachman Santoso Budhi Setiawan Budi, Untung Laksana Budiyono Budiyono Cahyaningrum, Fitria Chaesar, Ari Suryawati Secio Chafit Ulya Chandrawati, Titi Cicilia Novi Atika Christie, Cicilia Novi Atika Daniel Dike, Daniel Destiani, Destiani Dewi, Kartika Rahmat Sari Dita Puspitasari Dyah Wardani Adesetia Eka Amelia Widianti, Eka Amelia Ekasari, Arifah Nian Erlina Anjelina, Erlina Erma Monariska Fajrin, Rafika Fauziyyah, Isra Fera Aprilia, Fera Fithriya, Dwi Nur Laela Gusti Nurdin Habibah, Maulia Hadi, Sopiyan Hadiani, Intania Hanafi Hanafi Hanifah, Dwiana Nur Rizki Haq, Ziyadul Harianto, Tri Sapta Nugroho Slamet Hidayat, Ryan Hudaa, Syihaabul Husna, Nadyatul Ida Ayu Putu Sri Widnyani Isma Oktadiana Jhoanne Fredricka Junaidi Sabtu Jusniani, Nia Jusuf Wahyudi Khaerul Anam Kinanti, Ainidya Marhaenita Kundharu Saddhono Kusrini Laily Nurlina Lillananda Putri Mayangsari, Lillananda Putri Lise Chamisijatin Liya Agustina, Liya M Khairul Harjoni Maharani, Indah Makyun Subuki Malia, Lidiya Malik, Kirana Mardiana, Ade Merry Lapasau Mikaresti, Pamela Mohammad Khaizar Rohman Mokh. Yahya Mudarman Muhammad Abdul Azis Muhammad Aditya Wisnu Wardana Muhammad Fahmi Muhammad Rohmadi Mukhibun, Akhmad Muthahari, Nisrina Mutiara Magta Najakh, Dzurroh Rif’atun Nastiti, Rizki Dwi Nawa Malini Nazla Maharani Umaya Ngifat Khoerunnisa Nindy Kariska Noriko, Rima Nugraheni Eko Nugraheni Eko Wardani Nugraheni Eko Wardhani, Nugraheni Eko Nur Cahyono Nur Fadjrih Asyik Oetari Oetari Okta Kusanti, Okta Oktaviyanti, Nur'aini Okti Patia Sari Pambudi, Nindya Mawarni Pattinasarani, Stefany Christianingsih Permatasari, Rosalia Purika, Dintya Ayu Puspitasari, Alfi Pusvita, Winda Dewi Putri, Intan Listyaning Qulub, Resky Ega Tatmainnul Rahayu, Erni Raheni Suhita Rahmatia, Tri Lasita Rahmawati, Aida Rasa, Maria Puspita Destaningtyas Bening Retno Winarni Retno Winarni Reza Ika Savitri Rita Novita Rizky Indra Wulan Suci, Rizky Indra Wulan Rosella Selvilita Geovana, Rosella Selvilita Sady, Rominto Sahid Teguh Widodo Sahrun, Sahrun Santoso, Nugroho Ponco Santoso, Nugroho Ponco Saputra, Alfin Herman Sari, Ayu Intan Permata Sari, Dinda Permata Sari, Eprini Endah Sari, Henny Mustika Sarwiji Suwandi Savitri, Reza Ika Setyoningsih, Titi Shafwatul, Rif’at Shihran, Laviany Putri Sholichah, Wulan Aminatus Siagian, Evrin Septya Lilasa Siti Aisyah Siti Helmyati Siti Sapia Latupono, Siti Sapia Situmorang, Robinson Solichah, Dewi Sri Tatminingsih St. Y. Slamet St.Y. Slamet Stevania, Arinta Ayu Suhandoko, Astri Dwi Jayanti Sumarlam, Sumarlam Sumarni Sumarni Sumarwati Supeno Suryo Prabowo, Suryo Susy Puspitasari Suwandi, Sarwiji Suwarni Suwarni Suyitno Suyitno Suyitno Suyitno Suyitno Suyitno Tabita Dwi Agustin, Tabita Dwi Thoharo, Ainun Titah Kinanti Kusumaningtyas, Titah Kinanti Tri Hartini Triono, Eko Triono, Eko Ucu Rahayu Umi Zulaiah Wahyuni - Wahyuni Waluyo, Herman Widya Yurinawati, Widya Wiwik Handayani Wulansari, Laela Yant Mujiyanto Yant Mujiyanto Yayan Suryana Yulisetiani, Septi Yundari, Yundari Yustina Dwinuryati Zahraini Zahraini