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FAKTOR - FAKTOR YANG BERPENGARUH TERHADAP VOLUNTARY DISCLOSURE Agustin, Tabita Dwi; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
Publisher : STIESIA

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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)
Publisher : STIESIA

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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)
Publisher : STIESIA

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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.
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
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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)
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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)
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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)
Publisher : STIESIA

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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
Publisher : STIESIA

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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.
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 Amrizal, Asprilla Wisnu Anak Agung Istri Sri Wiadnyani Anggun Melati Sari, Anggun Melati Anis Kurnia Miftahul Husna Apriliastuti Apriliastuti Arisandi, Dino Arulita Ika Fibriana Asteka, Pipik Atikah Anindyarini Atikah Anindyarini Aulia Firdaus, Elyariza Devy Ayu Rahmania Putri, Ayu Rahmania Ayu Sukma Bagus Juniarto Wibowo bakke, jamal Bayu Eko Hariyawan, Bayu Eko Budhi Setiawan Budi, Untung Laksana Cahyaningrum, Fitria 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 Fajrin, Rafika Fauzi, Aziz Fauziyyah, Isra Fera Aprilia, Fera Gusti Nurdin Habibah, Maulia Hadi, Sopiyan Hadiani, Intania Hanafi Hanafi Hanifah, Dwiana Nur Rizki Haq, Ziyadul Harianto, Tri Sapta Nugroho Slamet Hidayat, Ryan Hilmi, Hubbi Saufan Hudaa, Syihaabul Husna, Nadyatul Iasha, Vina Ida Ayu Putu Sri Widnyani Isma Oktadiana Jhoanne Fredricka Junaidi Sabtu Jusuf Wahyudi Khaerul Anam Kinanti, Ainidya Marhaenita Kundharu Saddhono Kusrini Kusrini Laily Nurlina Lillananda Putri Mayangsari, Lillananda Putri Lise Chamisijatin Liya Agustina, Liya Maharani, Indah Makyun Subuki Malia, Lidiya Malik, Kirana Mardiana, Ade Merry Lapasau Mikaresti, Pamela Mohammad Khaizar Rohman Mokh. Yahya Muhammad Abdul Azis Muhammad Aditya Wisnu Wardana Muhammad Fahmi Muhammad Rohmadi Mukhibun, Akhmad Mutiara Magta Najakh, Dzurroh Rif’atun Nastiti, Rizki Dwi 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 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, Bobby Rachman 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 Slamet Mulyono Solichah, Dewi Sri Tatminingsih St. Y. Slamet St.Y. Slamet Stevania, Arinta Ayu Suhandoko, Astri Dwi Jayanti Sumarlam 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 Wijaya, Herman Wiwik Handayani Wulansari, Laela Yant Mujiyanto Yant Mujiyanto Yundari, Yundari Yustina Dwinuryati Zahraini Zahraini