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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 KUALITAS ASET, RENTABILITAS, MODAL DAN LIKUIDITAS TERHADAP HARGA SAHAM BANK Christie, Cicilia Novi Atika; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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ABSTRACT This research is meant to test the influence of assets, profitability, capital and liquidity to the stock price which are listed in the IDX. Assets in this research has been measured by using Non-Performing Loan ratio (NPL), profitability has been measured by using Return On Asset ratio (ROA) and Return On Equity (ROE), capital has been measured by using Capital Adequacy Ratio (CAR) and liquidity has been measured by using Loan to Deposit Ratio (LDR). This research has been carried out by using secondary data which includes 26 banking companies in 2012-2014 periods and it has been done by using purposive sampling technique. The data analysis technique has been carried out by using multiple linear regressions analysis. It has been found from the result of the analysis, that Non-Performing Loan (NPL) does not have any influence to the stock price; Return On Asset (ROA) has positive influence to the stock price; Return On Equity (ROE) does not have any influence to the stock price; Capital Adequacy Ratio (CAR) has negative influence to the stock price; Loan to Deposit Ratio (LDR) does not have any influence to the stock price. Keywords: Non performing loan, profitability, capital adequacy ratio, loan to deposit ratio , stock price.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBLITY, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, TERHADAP KINERJA KEUANGAN Hadiani, Intania; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 5 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Financial performance is the determination of the certain sizes which can measure the success of an organization or a company in generating profit. This research is meant to study the influence of the disclosure of corporate social responsibility, managerial ownership, institutional ownership, to the financial performance in the manufacturing companies which are listed in Indonesia Stock Exchange. The sample of this research is the manufacturing companies which are listed in Indonesia Stock Exchange in 2011-2014 periods. The sample collection method has been done by using purposive sampling method and 13 sample companies have been obtained as the research object. The data analysis technique has been done by using multiple linear regressions. The result of partial test shows that the disclosure of corporate social responsibility and institutional ownership has significant influence to the financial performance whereas the managerial ownership does not have any significant influence to the financial performance.Keywords: Disclosure of corporate social responsibility, managerial ownership, institutional ownership, financial performance.
PENGARUH KINERJA KEUANGAN, INFLASI DAN SUKU BUNGA TERHADAP TINGKAT BAGI HASIL DEPOSITO MUDHARABAH Permatasari, Rosalia; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 1 (2018)
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Penelitian ini bertujuan untuk menguji pengaruh return on asset, financing to deposit ratio, biaya operasional pendapatan operasional (BOPO), inflasi dan suku bunga (BI rate) terhadap tingkat bagi hasil deposito mudharabah. Populasi dalam penelitian ini diperoleh dengan menggunakan metode purposive sampling pada bank umum syariah yang menyajikan laporan keuangan triwulan pada tahun 2012-2015 dan berdasarkan kriteria yang telah ditentukan maka diperoleh sampel sebanyak 6 bank umum syariah, sehingga terdapat 96 data penelitian. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan alat bantu aplikasi SPSS (Statistical Product and Service Solutions). Hasil penelitian menunjukkan bahwa BOPO berpengaruh positif terhadap tingkat bagi hasil deposito mudharabah dengan koefisien regresi sebesar 0,044 dan tingkat signifikansi 0,013. Sedangkan variabel return on asset, financing to deposit ratio, inflasi dan suku bunga (BI rate) tidak berpengaruh terhadap tingkat bagi hasil deposito mudharabah.Kata kunci: Return On Asset, Financing To Deposit Ratio, BOPO, Inflasi, Suku Bunga (BI rate).
PENGARUH MODAL INTELEKTUAL DAN INDEKS PENGUNGKAPAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN Pambudi, Nindya Mawarni; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
Publisher : STIESIA

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ABSTRACTThis research has been conducted on manufacturing companies which are listed in Indonesia Stock Exchange(IDX) in 2011-2015 periods. The purpose of this research is to find out the influence of intellectual capital andindex of intellectual capital disclosure to the value of manufacturing companies which are listed in Indonesia StockExchange (IDX). The data is the secondary data in the form of annual report in each manufacturing companywhich is listed in Indonesia Stock Exchange (IDX) in 2011-2015 periods. The sample has been collected by usingpurposive sampling method and has been met the criteria of sample selection. The samples are 60 companies. Theintellectual capital has been measured by using Value Added Intellectual Capital (VAICTM) method. The indexof intellectual capital disclosure in this research has been measured by using 58 items disclosure index, and thefirm value has been measured by using Tobin’s Q ratio. The data analysis technique has been carried out by usingmultiple linear regressions analysis and the statistic hypothesis of F and t test. The result of this research statesthat intellectual capital gives positive influence to the firm value and index of intellectual capital disclosure givespositive influence to the firm value.Keywords: intellectual capital, index of intellectual capital disclosure, firm value
PENGARUH KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN: TANGGUNG JAWAB SOSIAL SEBAGAI VARIABEL MODERATING Rahmatia, Tri Lasita; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
Publisher : STIESIA

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The purpose of this research is to examine the influence of managerial ownership to the firm value with thecorporate social responsibility as the moderating variable on the non-financial state-owned enterprises (BUMN)companies which are listed in Indonesia stock exchange (IDX) in 2010-2013 periods. The samples are 8 nonfinancialstate-owned enterprises (BUMN) companies which are listed in Indonesia Stock Exchange (IDX) withthe numbers of observation are 32 and they have been selected by using purposive sampling. The result of theresearch which is done by using multiple linear regressions shows that the managerial ownership does not haveany influence to the firm value. Meanwhile, the analysis of the moderating variable which has been done byusing the interaction test method of Moderated Regression Analysis (MRA) shows that corporate socialresponsibility cannot moderate the influence of managerial influence to the firm value therefore it cannotincrease the firm value.Keywords: Managerial Ownership, Firm Value, corporate social responsibility.
PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP NILAI PERUSAHAAN Sholichah, Wulan Aminatus; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
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This research is meant to examine the ownership structural, firm size, and leverage to the firm value. The independent variables in this research are management ownership, domestic institution ownership, foreign institution ownership, firm size and leverage. The samples are 10 manufacturing companies in the sector of consumer goods industries which are listed in Indonesia Stock Exchange and these companies have published their annual report in 2011-2013 periods. The collection of samples has been carried by using purposive sampling method. The data has been obtained from the annual report of the manufacturing companies in consumer goods industries which are listed in Indonesia Stock Exchange. The hypothesis is examined by using the multiple linear regressions analysis. The result of the research of determination coefficient value is 43% and each of management ownership, domestic institution ownership, foreign institution ownership, public ownership, firm size and leverage variables have significant influence to the firm value. Meanwhile, 57% of the disclosure of the firm value can be explained by other variables outside of the research model. The result of the examination of the hypothesis shows that foreign institution ownership, public ownership, firm size and leverage variables have positive influence to the firm value.Keywords: Ownership Structure, Firm Size, Leverage and Firm value.
PENGARUH STRUKTUR ASET, LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL Nastiti, Rizki Dwi; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
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The purpose of this research is to test the factors that have influence on the capital structure. These factorsare assets structure, financial performance (represented by liquidity and profitability), company size and salesgrowth. The samples are all companies which are engaged in the field of food and beverages sector which arelisted in Indonesia Stock Exchange (IDX) in 2011-2014 periods. The sample collection technique has been doneby using purposive sampling method, and it is based on the criteria which have been determined and 17companies have been obtained as samples. This research has been carried out by performing classic assumptiontest and multiple linear regressions analysis has been done by using statistic test instrument of SPSS 20.0version. The result test shows that during the research periods from 2011 to 2014 partially the assets structureand firm size variables have positive to the capital structure, meanwhile the profitability variable has negativeinfluence to the capital structure. On the contrary, the liquidity variable and the sales growth do not have anyinfluence to the capital structure of the company.Keywords: Assets Structure, Financial Performance, Firm Size, Sales Growth, Capital Structure.
PENGARUH KINERJA INTELLECTUAL CAPITAL, LEVERAGE, DAN SIZE TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL Sari, Henny Mustika; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
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The globalization era has made business competition becomes more competitive, it forces the company to increasetheir innovation to the business management and competition strategy. Pharmaceutical and cosmetics sectormanufacturing companies are selected since this sector has a wide scope so many capitals are involved includingintellectual capital primarily in Human Capital, Structural Capital, and Customer Capital. This research ismeant to prove empirically the influence of VAIC, Leverage, and Size to the disclosure of intellectual capital. Theindependent variables which have been applied in this research is performance of intellectual capital which ismeasured by using Value Added Intellectual Coefficient (VAIC), size, and leverage method. The dependentvariable of this research is disclosure of intellectual capital (ICD). The analysis method has been carried out byusing panel data. Based on the result of the test which is the performance of intellectual capital (VAIC) does nothave any influence to the variable of intellectual capital. The leverage variable does not have any influence to thevariable of disclosure of intellectual capital. The Size variable has an influence to the variable of intellectualcapital.Keywords: Intellectual capital, Leverage, Size, Disclosure of Intellectual Capital.
PENGARUH PERATURAN PERPAJAKAN, PENGETAHUAN, PEMAHAMAN, SERTA TINGKAT PENGHASILAN TERHADAP KEPATUHAN WAJIB PAJAK Rahmawati, Aida; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
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Taxpayer compliance is one of the problems of the implementation of self-assessment system. Therefore, the success of tax collection which has been running by using self-assessment system is determined by the fluctuation level of taxpayer compliance. The purpose of this research is to determine the influence of tax regulation, knowledge and comprehension, as well as income levels toward taxpayer compliance at Tax Office Service (KPP) Pratama Surabaya Sawahan. This research is a quantitative causal research. The population is all individual taxpayers who are registered at the Tax Office Service (KPP) Pratama Sawahan Surabaya. The sample is determined by using purposive sampling method or non-random sample selection, in which the information is obtained by certain consideration. The samples are 61 respondents. The data collection method has been done by issuing questionnaires and the data analysis has been done by using multiple analysis. The result of the research analysis indicates that tax regulation does not give any influence to the taxpayer compliance; knowledge and comprehension gives influence to the taxpayer compliance, and the income level gives influence to the taxpayer compliance.Keywords: Tax regulation, knowledge, comprehension, income level, taxpayer compliance
PENGARUH RASIO KEUANGAN TERHADAP PERINGKAT SUKUK Malia, Lidiya; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
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The rate of sukuk can become the consideration for the investors to purchase the sukuk of a company since the rate of sukuk is an informative statement which can be used as the standards of the risk of investment failure. The rate of sukuk can be influenced by various factors and one of the factors is the financial factor of the company which is analyzed by using financial ratio. The purpose of this research is to test the influence of the financial ratio (liquidity, productivity, profitability, and solvability) to the rate of sukuk. The samples are 17 companies which have been selected by using purposive sampling of the companies which have published their sukuk which are listed in Indonesia Stock Exchange and Indonesia Bond Market Directory in 2009-2013 periods. The quantitative method have been used the method of research and the analysis technique has been done by using multiple linear regressions and SPSS statistic test instrument 16.0 version. The result of the research shows that liquidity ratio, productivity ratio, profitability ratio, and solvability ratio simultaneously have an influence to the rate of sukuk and it is feasible to be the research model. The result of partial test shows that liquidity ratio and solvability ratio has positive influence to the rate of sukuk whereas productivity ratio and profitability ratio does not have any influence to the rate of sukuk.Keywords: Sukuk, Liquidity, Productivity, Profitability, Solvability
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