SOFIA PRIMA DEWI
Faculty Of Economics, Universitas Tarumanagara, Jakarta

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Journal : Jurnal Akuntansi

PENGARUH CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN, LOAN TO DEPOSIT RATIO DAN EFISIENSI OPERASIONAL TERHADAP PROFITABILITAS PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Sofia Prima Dewi
Jurnal Akuntansi Vol. 18 No. 3 (2014): September 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v18i3.274

Abstract

This study aims to obtain empirical evidence whether the capital adequacy ratio, nonperforming loans, loan to deposit ratio and operational efficiency has an influence on bank profitability. The samples used were 27 banking companies listed on the stock exchange Indonesia during the years 2011-2013. Data analysis was performed with the help of a software program Statistical Product and Service Solutions (SPSS) for Windows version 16.00. The results showed that the operational efficiency has an influence on bank profitability, while capital adequacy ratio, non-performing loans dan loan to deposit ratio has no effect on bank profitability.
Factors Affecting The Selection Of Student Career As A Public Accountant Merry Susanti; Sofia Prima Dewi; Sufiyati Sufiyati
Jurnal Akuntansi Vol. 23 No. 2 (2019): May 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v23i2.588

Abstract

The purpose of this study is to determine factors that influence the selection of student career as a public accountant. The data collection method was conducted by distributing questionnaires to Universitas Tarumanagara students. The questionnaire distributed from August to October 2018. Data processing methods were carried out by using partial least square-structural equation modeling (PLS-SEM), which is the contribution of our research, whereas previous research used SPSS as their statistic tool. We also added the motivation variable that not used in the research that we replicate. The data is first tested for its validity and reliability followed by the multicollinearity test, F2 test, adjusted R2, and finally the t test.  The results showed that only financial rewards had a positive influence on the selection of student career as public accountants while professional training, professional recognition, social values, work environment, labor market considerations, personality, and self-motivation had no influence.
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BEI Sofia Prima Dewi, Jusia
Jurnal Akuntansi Vol. 17 No. 3 (2013): September 2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v17i3.711

Abstract

The purpose of this study was to determine whether the return on asset, debt to  equity  ratio,  firm  size,  audit  opinion  and  public  accounting  firm  size  has  an influence on the timeliness of corporate financial reporting at real estate and property corporation that listed on the Indonesia Stock Exchange during the years 2008-2010. Processing the data in this study using descriptive statistics, Goodness of Fit Test, Nagelkerke's R Square Test, Hosmer and Lemeshow's Goodness of Fit Test, test the accuracy of prediction and hypothesis testing. These results indicate that the return on asset and debt to equity ratio have an influence on the timeliness of corporate financial reporting, while firm size, audit opinion and  public accounting firm size has no effect on the timeliness of corporate financial reporting.