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All Journal Jurnal Akuntansi dan Pajak Fokus Ekonomi Stability: Journal of Management and Business EconBank : Journal Economics and Banking JURNAL AKUNTANSI International Journal of Economics, Business and Accounting Research (IJEBAR) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Journal of Islamic Economics and Finance Journal of Islamic Economics and Finance

Suci Atiningsih

STIE Bank BPD Jateng

Author-ID : 2673936

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 12 Documents Claim Missing Document

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Orientasi Wirausaha dan Kinerja Umkm: Efek Mediasi Dari Akses Keuangan dan Keunggulan Kompetitif Agus Wicaksono; Suci Atiningsih
ECONBANK: Journal of Economics and Banking Vol 3 No 2 (2021): October
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v3i2.50

This study aims to analyze the effect of Entrepreneurial Orientation (Innovation, Risk Taking, Proactive) on MSME Performance; The mediating effect of Financial Access and Competitive advantage based on the direct and indirect subsections of Entrepreneurial Orientation. The object of this research is Culinary SMEs in Grobogan. Data were obtained from 84 samples of Culinary SMEs in Grobogan which were taken by accidental sampling. The data analysis technique used in thisresearch is SEM-PLS. The results of this study indicate that Risk Taking and Proactive have a positive effect on MSME Performance. While innovation does not affect the performance of SMEs. Innovation and Proactive have a positive effect on Financial Access, while Risk taking has no effect on Financial Access. Access to Finance has a positive effect on Competitive Advantage, and Competitive Advantage has a positive effect on MSME Performance). Financial Access and Competitive Advantage are able to mediate the relationship between proactiveness and MSME performance, but are unable to mediate the relationship between innovation and risk taking with the performance of culinary MSMEs in Grobogan.

PERAN KEPEMILIKAN INSTITUSIONAL DALAM MEMODERASI PENGARUH EARNING POWER, LEVERAGE, DAN FREE CASH FLOW TERHADAP EARNING MANAGEMENT Rahajeng Saraswati; Suci Atiningsih
JURNAL AKUNTANSI Volume 16, Nomor 1, Mei 2021
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini memiliki tujuan untuk mengetahui peran kepemilikan institusional yang memoderasi pengaruh earning power, leverage dan free cash flow terhadap earning management. Populasi dalam penelitian ini adalah perusahaan jasa sektor infrastruktur, utilitas dan transportasi yang terdaftar di BEI dari tahun 2014 sampai dengan tahun 2018. Sampel dalam penelitian ini diambil dengan menggunakan metode purposive sampling. Jumlah sampel sebanyak 29 perusahaan. Analisis data yang digunakan adalah analisis Partial Least Square (PLS) yang dibantu dengan software warpPLS 5.0.Berdasarkan hasil pengujian data menunjukkan bahwa earning power dan leverage berpengaruh positif terhadap earning management, sedangkan free cash flow berpengaruh negatif terhadap earning management. Kepemilikan institusional tidak dapat memoderasi pengaruh earning power dan free cash flow terhadap earning management. Kepemilikan institusional dapat memperlemah pengaruh leverage terhadap earning management. Implikasi dari penelitian ini adalah bermanfaat bagi investor dan calon investor untuk mempertimbangkan sebelum mereka menginvestasikan uangnya ke dalam perusahaan.

Pengaruh Kompetensi SDM, Kualitas Informasi Keuangan dan Locus Of Control Terhadap Kinerja UMKM dengan Pengambilan Keputusan Sebagai Variabel Intervening Rudi Suryo Kristanto; Yohana Kus Suparwati; Suci Atiningsih; Asri Nur Wahyuni
JIEF : Journal of Islamic Economics and Finance Vol. 1 No. 1 (2021): JIEF VOL.1 NO.1 MEI 2021
Publisher : Departement of Sharia Economics, Faculty of Islamic Economics and Business, IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jief.v1i1.3705

This study aims to determine the effect of human resource competence, quality of financial information, and locus of control on the performance of MSMEs with decision making as an intervening variable at Lurik UMKM Centers in Pedan District and Batik Centers in Bayat District, Klaten Regency. The population in this study were the Lurik UMKM centers in Pedan District and the Bayat Batik Centers, which are the assistance of the Klaten Regency Cooperative and UMKM Service. The sampling technique used random sampling. Methods of data analysis using path analysis. The results of this study are: human resource competence and quality of financial information have an effect on decision making. Locus of control has no effect on decision making. HR competency has no effect on the performance of MSMEs. The quality of financial information and locus of control affect the performance of MSMEs and decision making affects the performance of MSMEs.

PENGARUH LEVERAGE, RETURN ON EQUITY (ROE), DAN FIRM SIZE TERHADAP FIRM VALUE DENGAN DIVIDEND POLICY SEBAGAI VARIABEL INTERVENING Suci Atiningsih; Nurul Latifah Pancawardani; Mohklas Mohklas
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 15, No 1: Juni 2020
Publisher : STIE Pelita Nusantara Semarang

This study aims to determine the effect of leverage, return on equity (ROE), and firm size on firm value with dividend policy as an intervening variable.Data analysis methods to test hypotheses using Path Analysis Methods. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in the period 2012-2017. The samples in this study were determined by purposive sampling, so that the number of companies obtained was 44 companies with 264 samples.The results show that leverage has a negative and significant effect on dividend policy. Return on equity (ROE) has no significant effect on dividend policy. Firm size has a positive and significant effect on dividend policy. Dividend policy, return on equity (ROE), and firm size have a positive and significant effect on firm value. Leverage does not have a significant effect on firm value. Dividend policy cannot mediate the effect of leverage, return on equity (ROE) and firm size on firm value

PENGARUH INDIKATOR PENILAIAN KESEHATAN BANK DENGAN METODE RGEC DAN ASSET QUALITY TERHADAP HARGA SAHAM PERBANKAN YANG LISTING DI BEI PERIODE 2012-2016 Suci Atiningsih; Ana Nur Royham
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 12, No 2: Desember 2017
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.12.2.23-46

The aim of this research is to determine about the impact of banks health rating with RGEC method and asset quality on the stock price. This research is quantitative with use secondary data. Dependent variable in this research is stock price, while independent variable in this research is risk profile factor is proxied by non performing loan (NPL) ratio, the result of self –assessment good corporate governances (GCG) factor, earnings factor are proxied by return on asset (ROA) ratio, return on equity (ROE) ratio, capital factor is proxied by capital adequacy ratio (CAR), and asset quality factor is proxied by non performing asset (NPA) ratio. The sample in this research is 15 banks of company are listing in BEI with observation 3 years. For sample is using purposive sampling method. Data analyzed with descriptive statistical test, multiple linier regression test, classical assumption test, goodness of fit, and data processed by SPSS. The result in this research indicated that NPL and CAR are haven’t effect to stock price, GCG, ROA,and ROE are have positives effect to stock price, while NPA is have negative effect to stock price.

PENGARUH AUDITOR SWITCHING, REPUTASI KAP DAN FINANCIAL DISTRESS TERHADAP OPINI AUDIT GOING CONCERN Elza Devi Laksmiati; Suci Atiningsih
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 13, No 1: Juni 2018
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.13.1.45-61

This study aims to exaamine the effect of auditor switching, reputation of KAP and financial distress towards going concern audit opinion. The sample of this research is obtainable by using the purposive sampling method by focusing on manufactures companies that has been listed on the Indonesia Stock Exchange period 2012-2016. The method used in the research is non probability sampling with purposive sampling technique. Samples were obtained as many as 55 companies by number of observations is 275 samples. The analysis finds result is that the variable auditor switching and financial distress has a significant positive impact on the going concern audit opinion, and reputation of KAP has a significant negative impact on the going concern audit opinion.

THE EFFECT FIRM SIZE ON COMPANY VALUE WITH PROFITABILITY AS INTERVENING VARIABLE AND DIVIDEND POLICY AS MODERATING VARIABLE Suci Atiningsih; Khairina Nur Izzaty
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i4.3450

This study aims to determine the effect of firm size on firm value with profitability as an intervening variable and dividend policy as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The population in this study were 306 manufacturing companies listed on the Indonesia Stock Exchange. Sampling using purposive sampling technique. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. This study uses secondary data. Data analysis used linear regression with path analysis. The results of this study are firm size has a positive effect on ROA and ROE. Firm size, ROA, and ROE have a positive effect on firm value. Profitability can mediate the effect of firm size on firm value and dividend policy can moderate the effect of firm size on firm value.

FAKTOR DETERMINAN PENGUNGKAPAN INFORMASI DAMPAK PANDEMI COVID-19 DALAM LAPORAN KEUANGAN PERUSAHAAN Khairina Nur Izzaty; Suci Atiningsih
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5890

This study aims to find empirical evidence related to the factors that influence th firms to make voluntary disclose information on the impact of Covid-19 pandemic. This research is motivated by the phenomenon of extraordinary event due to the Covid-19 pandemic that hasa hit the world, including Indonesia, which also has an impact on financial and business reporting schemes. The data collection method is secondary sources, consist of financial reports of trading companies, accommodation services, tourism services, transportation services, and other services listed on the Indonesia Stock Exchange in 2020. Furthermore, to analyze the data, logistic regression analysis method is used. The result of the study stated that only the sales growth variable had a significant and negative effect on the disclosure of information on the impact of the Covid-19 pandemic. While other variables, namely profitability, liquidity, market capitalization, foreign ownership, and institutional ownership have no effect on disclosure of information on the impact of the Covid-19 pandemic

Analisis Perbandingan Kinerja Saham Syariah dan Konvensional Dimasa Pandemi Covid 19 Taufiq Andre Setiyono; suci atiningsih
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.1039

Tujuan penelitian ini adalah untuk memperoleh bukti empiris mengenai perbandingan kinerja saham syariah dan konvensional selama pandemic covid-19. Dalam penelitian ini, data yang digunakan berjenis data sekunder yang bersumber dari BEI (Bursa Efek Indonesia). Data dikumpulkan dengan cara dokumentasi, yaitu mencatat dokumen-dokumen yang berhubungan dengan penelitian ini, serta studi pustaka, yaitu dengan mengkaji berbagai literatur pustaka yang mendukung penelitian ini. Teknik analisi data yang digunkan ialah metode kuantitatif. Tabulasi dan teknik analisis statistik yang digunakan ialah teknik analisis uji beda-test..

PENGARUH STRATEGI DIVERSIFIKASI, INTELLECTUAL CAPITAL, PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Aghnia Rizki Amanda; Suci Atiningsih
Stability: Journal of Management and Business Vol 2, No 2 (2019): December
Publisher : Universitas PGRI Semarang

AbstrakTujuan penelitian ini adalah untuk mengetahui pengaruh Strategi Diversifikasi (Hierschman Herfindah Index), Intellectual Capital (VAICTM : Value added human capital, Velue added capital employed, Structural capital value added), dan Perencanaan Pajak (Effective Tax Rate) terhadap Nilai Perusahaan (Tobin’s Q) dengan Corporate governance sebagai variabel pemoderasi.Penelitian ini dilakukan terhadap perusahaan peserta corporate governance perseption index (CGPI) yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2017. Pemilihan sampel dilakukan menggunakan metode purposive sampling, maka sampel yang digunakan dalam penelitian ini adalah 59 perusahaan. Teknik analisis data dalam penelitian ini menggunakan uji asumsi klasik dan analisis regresi linier berganda.Hasil penelitian menunjukkan bahwa Strategi diversifikasi dan perencanaan pajak tidak berpengaruh terhadap nilai perusahaan. Intellectual capital berpengaruh positif terhadap nilai perusahaan. Corporate governance dapat memoderasi pengaruh antara strategi diversifikasi, perencanaan pajak terhadap nilai perusahaan. Corporate governance tidak dapat memoderasi pengaruh antara intellectual capital terhadap nilai perusahaanKata Kunci: Strategi Diversifikasi, Intellectual capital, Perencanaan Pajak, Nilai perusahaan, Corporate GovernanceAbstractThe aim of this research was to find out the influence of Diversification Strategy (Hierschman Herfindah Index), Intellectual Capital (VAICTM : Value added human capital, Velue added capital employed, Structural capital value added), and Tax Planning (Effective Tax Rate) for The Value of A Company (Tobin’s Q) using Corporate Governance as the moderating variable.This research was conducted for the participating company of corporate governance perception index (CGPI) that is registered on the Indonesian Stock Exchange (ISE) in the period of 2013-2017. Purposive sampling was used as the method of samples selection, 59 companies were used as samples in this research. The classical assumption test and multiple linear regression were used as the data regresion analysis techniques.The results showed that Diversification Strategy and Tax Planning had no influence on the value of a company. Intellectual Capital gave a positive influence on the value of a company. Corporate governance was able to moderate the influenc of Diversification Strategy, tax planning on the value of a company.Corporate governance was not able to moderate the influence of Intellectual Capital on the value of a company.Keywords : Diversification strategy, Intellectual Capital, Tax Planning, Corporate Governance, Value of A Company

Co-Authors Aghnia Rizki Amanda Agus Wicaksono Ana Nur Royham Elza Devi Laksmiati Khairina Nur Izzaty Mohklas Mohklas Nurul Latifah Pancawardani Nurwahyuni, Atik Rahajeng Saraswati Rudi Suryo Kristanto Setiyono, Taufiq Andre Wahyuni, Asri Nur

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