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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 Jurnal S2 Pendidikan Bahasa Indonesia 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 PAEDAGOGIA 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 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 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 Journal of Social Research Jurnal Basicedu Journal of Learning Improvement and Lesson Study Jurnal Penelitian dan Karya Ilmiah Lembaga Penelitian Universitas Trisakti Jurnal Lektur Keagamaan Jurnal Pemberdayaan Sosial dan Teknologi Masyarakat Studies in English Language and Education 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 Pendidikan Sekolah Dasar Society ANUFA Sukma: Jurnal Pendidikan International Journal of Education and Learning Studies Indonesian Journal of Community Service in Education
Andayani Andayani
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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)
Publisher : STIESIA

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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)
Publisher : STIESIA

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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)
Publisher : STIESIA

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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
PENGARUH PROFITABILITAS, LEVERAGE, DAN KEBIJAKAN DIVIDEN TERHADAP INCOME SMOOTHING, DENGAN KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI Thoharo, Ainun; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 2 (2018)
Publisher : STIESIA

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Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, dan kebijakan dividenterhadap income smoothing, dengan komite audit sebagai variabel pemoderasi pada perusahaanmanufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2012-2016. Pengambilansampel dilakukan dengan metode purpossive sampling, dan berasarkan kriteria yang telah ditentukanmaka diperoleh sampel sebanyak 34 perusahaan, sehingga jumlah observasi dalam penelitian iniberjumlah 170 data pengamatan. Namun, data dalam pengamatan ini masih harus dilakukan outlier,sehingga jumlah data keseluruhan adalah 155. Teknik analisis data yang digunakan adalah teknikanalisis regresi linear berganda dan uji interaksi Moderated Regression Analysis (MRA) dengan alatbantu IBM SPSS 23. Berdasarkan hasil pengujian hipotesis dapat disimpulkan bahwa profitabilitasberpengaruh positif terhadap income smoothing, leverage berpengaruh positif terhadap incomesmoothing, kebijakan dividen berpengaruh positif terhadap income smoothing, komite audit mampumemoderasi negatif pengaruh profitabilitas terhadap income smoothing, komite audit tidak mampumemoderasi pengaruh leverage terhadap income smoothing, dan komite audit tidak mampumemoderasi negatif pengaruh kebijakan dividen terhadap income smoothing.Kata kunci: profitabilitas, leverage, kebijakan dividen, income smoothing, komite audit.
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)
Publisher : STIESIA

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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 KUALITAS AUDIT, INDEPENDENSI AUDITOR, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP MANAJEMEN LABA Qulub, Resky Ega Tatmainnul; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to examine out the influence of audit quality (KI), auditors independency (IA), firm size(SIZE), and profitability (PROFIT) to the earnings management (EM). Audit quality is proxy by the length ofthe correlation between the client and the auditor (audit tenure). Firm size is proxy by return on asset (ROA).Earnings management is proxy by the magnitude of discretionary accrual which has been done by usingmodified jones model. The sample is all retail trade companies which are listed in Indonesia Stock Exchange(IDX) in 2012-2015 periods. The sample collection technique has been done by using purposive sampling, sothat the samples are 10 companies with the amount of observation 40 firm years. The analysis method has beencarried out by using multiple linear regressions analysis with the instrument application is SPSS 20th version.The result of the research shows that audit quality and auditor independency give negative influence to theearnings management mean while firm size and profitability does not give any influence to the earningsmanagement.Keywords: Audit quality, auditor independency, firm size, profitability, earnings management.
PENGARUH PROFITABILITAS, PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN DAN KEPEMILIKAN MANAJERIAL TERHADAP STRUKTUR MODAL Pattinasarani, Stefany Christianingsih; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 6 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Capital structure is a permanent expenditure which reflects the balance between long term debt and own capital. This research is meant to observe the influence of profitability, sales growth, firm size and managerial ownership to the capital structure on manufacturing companies which are listed in Indonesia stock exchange. The sample of this research is 142 manufacturing companies which are listed in Indonesia stock exchange (IDX) in 2011-2014 periods and 33 of 142 manufacturing companies which have met the sample criteria that consists of many sectors have been selected as saamples. The sample collection technique has been done by using purposive sampling. The result of partial test shows that profitability has significant and negative influence; firm size has significant and positive to the capital structure. Meanwhile, sales growth and managerial ownership do not have any influence to the capital structure.Keywords: profitability, sales growth, firm size, managerial ownership, capital structure.ABSTRAK
PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP REAKSI INVESTOR Apriliastuti, Apriliastuti; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
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The purpose of this research is to test the influence of financial performance and firm size to the reaction of investors. The samples are 60 companies which have been selected by using purposive sampling from the manufacturing companies of Food and Beverages sector which are listed in Indonesia Stock Exchange during the 6 years period from 2008 to 2013. The financial statement of the company and Composite Stock Price Index (IHSG) has been obtained from the Indonesia Stock Exchange Gallery. Meanwhile, the financial ratio and the stock price data have been obtained from the Indonesian Capital Market Directory and www.duniainvestasi.com. The classic assumption test and the multiple regressions analysis have been done by using SPSS statistic test version 20.0. The result of this research shows that the regressions models of this research do not have any heteroscedasticity, multicollinearity, and autocorrelation symptoms and the data has been normally distributed. The result of multiple analysis shows that Current Ratio (CR), Dept to Equity Ratio (DER), Return on Assets (ROA), Price Earnings Ratio (PER), and firm size do not have any significant influence to the Cumulative Abnormal Return (CAR). Meanwhile, Total Assets Turnover (TAT) has significant influence to the Cumulative Abnormal Return (CAR).Keywords: Financial Performance, Firm Size, and Investors’ Reaction (Cumulative Abnormal Return).
PENGARUH KINERJA KEUANGAN DAN STRUKTUR KEPEMILIKAN terhadap Pengungkapan Laporan Keuangan Perusahaan Jasa Sari, Dinda Permata; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
Publisher : STIESIA

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One of the changes of the economic environment has influence in the business world. In order to be more competitive, companies are confronted in the condition to be more transparent in disclosing the information of their company. The financial analysis ratio is an alternative to examine whether this financial information is benefit to conduct classification to the profit in the future. The purpose of this research is to test the influence of financial performance variable with the calculation of return on asset, and the ownership structure to the disclosure of the financial statement on the service companies which are listed in Indonesia Stock Exchange in 2011-2013 periods. The samples are 15 service companies which are listed in Indonesia Stock Exchange and these companies have been selected by using purposive sampling. Multiple linear regressions and hypothesis test which has been done by using the f- statistics. Moreover, classic assumption test which includes normality test, multicolinearity test, heteroscedasticity test, and autocorrelation have been conducted in this research. The result of the research shows that return on asset variable has positive and significant influence to the disclosure of financial statement; managerial ownership structure has positive and insignificant influence to the financial statement; domestic institution ownership structure has positive and insignificant influence to the disclosure of financial statement; foreign institution ownership structure has positive and significant to the disclosure of financial statement; the public ownership structure has positive and insignificant influence to the disclosure of the financial statement.Keywords: Financial Performance, Ownership Structural and the Disclosure of Financial Statement.
PENGARUH KINERJA KEUANGAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN Sari, Ayu Intan Permata; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 6 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is aimed to examine the influence of financial performance to the disclosure corporate social responsibility. The population is manufacturing companies in consumer goods industry sector which are listed in Indonesia Stock Exchange have been selected by using purposive sampling. The data in this research is the financial statements in 2012-2014 periods. 25 companies have been selected as samples. This research has been carried out by using multiple linear regressions analysis and SPSS application.The result of the research shows that: (1) firm size has positive influence to the Disclosure Corporate Social Responsibility, in general large companies will disclose more information than small companies; (2) Profitability does not have any influence to the Disclosure Corporate Social Responsibilty, caused by there is a possibility when a company generates a profit, it will be reprocessed by the company through asset development. (3) Leverage does not have any influence to the Disclosure Corporate Social Responsibilty, because to conduct Disclosure Corporate Social Responsibility does not depend on the level of Leverage, but it is depend on the sensitivity of the company to the social care and their responsibility to the environment.Keywords: Firm size, profitability, leverage, and the disclosure corporate social responsibility
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