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Faktor-faktor yang mempengaruhi PPAP pada bank syariah dan bank konvensional di Indonesia PUTRI SARIATI; AAN MARLINAH
Jurnal Bisnis dan Akuntansi Vol 17 No 1 (2015): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (131.778 KB) | DOI: 10.34208/jba.v17i1.13

Abstract

The purpose of this research is to analyze the influence of return on assets, earnings before taxes and provisions, non-performing loan, capital adequacy ratio, bank type, loan to deposit ratio, size of bank, and listed status to loan loss provision (LLP). This research used national bank include Islamic and conventional bank that listed and not listed in Indonesia Stock Exchange during 2011-2013 as the sample. There are 83 bank and only 128 data meet the criteria by using purposive sampling method. The model used in this research is multiple regression analysis. The result shows that return on assets, earnings before taxes and provisions, and size of bank have signficant effect to LLP. Other independent variables such as non-performing loan, capital adequacy ratio, bank type, loan to deposit ratio, and listed status don’t have any effect to LLP practice in the bank..
PENGARUH K EBIJAKAN MODAL KERJA DAN FAKTOR LAINNYA TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR AAN MARLINAH
Jurnal Bisnis dan Akuntansi Vol 16 No 2 (2014): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (378.913 KB) | DOI: 10.34208/jba.v16i2.79

Abstract

This research aims to obtain empirical evidence about the effect of accounts receivable period, accounts payable period, inventory period, size, age, leverage and asset turnover on profitability. Sample are used in this research are listed as manufacturing company in Indonesia Stock Exchange from 2010 until 2012 using purposive sampling method. Independent-samples t-test and multiple regression analysis are used to test the hypothesis. The results showed that the accounts receivable period of fast have greater profitability than the accounts receivable period of time. In addition, there is no difference in profitability between accounts payable and inventory period of time and fast. While the size, firm age and asset turnover positive effect on profitability. While leverage negatively affect profitability.
PENGARUH KOMPETENSI, INDEPENDENSI DAN FAKTOR-FAKTOR DALAM DIRI AUDITOR LAINNYA TERHADAP KUALITAS AUDIT OKLIVIA OKLIVIA; AAN MARLINAH
Jurnal Bisnis dan Akuntansi Vol 16 No 2 (2014): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (137.217 KB) | DOI: 10.34208/jba.v16i2.85

Abstract

The purpose of this research is to analyze how far the competency, independency, job experience, objectivity, integrity and time budget pressure influence on audit quality. This research conducted by using survey method with questionnaires to public accountant auditors in Jakarta. This research is using Purposive sampling method and the data is analyzed by using multiple regression. The result of this research shows that job experience, objectivity and integrity had significant influence on audit quality. However, competency, independency and time budget pressure had no significant influence on audit quality
PENGARUH TINDAKAN SUPERVISI, MOTIVASI, PROFESIONALISME, LOCUS OF CONTROL, KONFLIK PERAN TERHADAP KEPUASAN KERJA ERLINA OKTAVIANI; AAN MARLINAH
Jurnal Bisnis dan Akuntansi Vol 16 No 1 (2014): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (542.533 KB) | DOI: 10.34208/jba.v16i1.98

Abstract

The purpose of this research is to analyze the impact of supervisory action, motivation, professionalism, locus of control, role conflict on job satisfaction of auditors in public accounting firms. This study reports the results of a survey of 103 auditors from 18 public accounting firms. Purposive sampling method is used to define the sample. This study find that the two major elements of supervisory: leadership and mentoring and working conditions; professionalism and locus of control give impact on the job satisfaction. One major elements of supervisory: assignments, motivation and role conflict do not give impact on the job satisfaction.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PENERIMAAN PAJAK WELDY FERDIANTA; AAN MARLINAH
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-1 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (77.39 KB) | DOI: 10.34208/jba.v19i1a-1.159

Abstract

This research to analyze influence consciousness taxpayers, tax services, tax compliance, tax audits, tax collection, obligation to have tax number, toward tax revenue. This research conducted at Kantor Pelayanan Pajak Pratama Kalideres in the West Jakarta on 2017.This research is casual comparative sample approach taken by purposive sampling technigue with a total sample of 124 respondents. Methods of data collection on issues related to research carried out using a questionnaires. Data analysis in this research uses with SPSS program. The result showed that Tax Services and Tax compliance have influence toward Tax Revenue. But the Consciousness Taxpayers, Tax Audits, Tax Collection, and Obligation to Have Tax Number do not influence toward Tax Revenue,
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN UNQUALIFIED OPINION WITH MODIFIED PARAGRAPH GOING CONCERN YOLANDA WINATA; AAN MARLINAH
Media Bisnis Vol 7 No 1 (2015): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v7i1.338

Abstract

The purpose of the research is to find out the influence of financial condition, firms’s size, auditor reputation, previous year audit opinion, firm’s growth, liquidity and return on asset on assessing unqualified opinion with paragraph going concern to non financial companies which is listed in Indonesia Stock Exchange during 2008 till 2011. These samples included 40 non financial companies during 4 year observation periods so that this research got 160 of research samples. The sampling technique used in this research was purposive sampling. Hypothetical research was analyzed using logistic regression. The result of the research show that financial condition, auditor reputation and previous year audit opinion have influence on assessing going concern audit opinion. While, firms’s size, firm’s growth, liquidity and return on asset have not influence on assessing unqualified opinion with paragraph going concern.
PENGARUH PEMILIHAN METODA DEPRESIASI DAN KUALITAS AKRUAL TERHADAP KEPUTUSAN INVESTASI AAN MARLINAH
Media Bisnis Vol 7 No 1 (2015): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v7i1.341

Abstract

Depreciation method and accrual quality can affect investment decisions. Jackson 2008 and Jackson et al. 2009 showed that the selection of the depreciation method affects the investment decisions made ​​by investors. Francis et al. (2005) proved that the innate accruals quality and discretionary accruals quality affect the capital cost. Innate accruals quality has a greater effect on the capital cost compared to the effects caused by the discretionary accruals quality. This shows that the quality of financial statements will cause investors to invest and increase share returns or capital cost.
VARIABEL-VARIABEL YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN PUBLIK SEKTOR NON KEUANGAN LINDA WIMELDA; AAN MARLINAH
Media Bisnis Vol 5 No 2a (2013): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v5i2a.1450

Abstract

The purpose of this study is to investigate the variables affecting capital structure in non financial public companies. This studyalso have purpose to test and improve consistency of result from prior studies. The samples of this study consist of 120 data from 40 non financial companies that has been listing on Indonesia Stock Exchange for the period 2008 to 2010 by purposive sampling method. This study also use multiple regression method to investigate relation between each independent variable to capital structure. The empirical evidences from this study indicates profitability, firm size, business risk, managerial ownership, and structure of assets have influences to capital structure, but liquidity, growth opportunity, dividend, investment and institusional ownership do not have influences to capital structure.
Co-Authors ERLINA OKTAVIANI LINDA WIMELDA OKLIVIA OKLIVIA PUTRI SARIATI WELDY FERDIANTA YOLANDA WINATA