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All Journal Dinamika Akuntansi Keuangan dan Perbankan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Proceeding Fakultas Ekonomi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal S2 Teknologi Pendidikan Students´ Journal of Accounting and Banking Students´ Journal of Economic and Management Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Proceeding SENDI_U KEUNIS SEIKO : Journal of Management & Business CARADDE: Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Adimas : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIML) JOURNAL OF INNOVATIVE MATHEMATICS LEARNING Jurnal Ilmiah PANNMED (Pharmacist, Analyst, Nurse, Nutrition, Midwivery, Environment, Dentist) JIIP (Jurnal Ilmiah Ilmu Pendidikan) Jambura Early Childhood Education Journal Journal of Management - Small and Medium Enterprises (SME's) Mitra Akademia: Jurnal Pengabdian Masyarakat Devotion: Journal of Research and Community Service AL IHSAN: Jurnal Pendidikan Islam Anak Usia Dini Global Abdimas: Jurnal Pengabdian Masyarakat Empiricism Journal Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Ilmiah MADIYA: Masyarakat Mandiri Berkarya Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis EPIGRAM (e-journal) Journal of Applied Sciences in Accounting, Finance, and Tax Industrial Research Workshop and National Seminar BHAKTI PERSADA Jurnal Aplikasi IPTEKS (Journal of Applied Sciences and Technology) Soshum: Jurnal Sosial dan Humaniora Berita Kedokteran Masyarakat Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat Jurnal Intisabi Al-Urwatul Wutsqo: Jurnal Ilmu Keislaman Dan Pendidikan Moneta : Journal of Economics and Finance Jurnal Komunikasi Indonesia
Ida Nurhayati
Jurusan Akuntansi Politeknik Negeri Jakarta
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PENGARUH CORPORATE SOCIAL RESPONBILITY (CSR), STRUKTUR MODAL, PROFITABILITAS, KEBIJAKAN DIVIDEN, DAN UKURAN PERUSAHAANTERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016) Nurul Hidayanti, 14.05.52.0149; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

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Abstract

This Study aimed to analyze the Corporate Social Responbility (CSR), capital structure, profitability, divident policy,and company size, to ward the firm value. The population in this study are all companies listed on the Indonesia Stock Exchange in 2014 until 2016. The sample of this study was taken by using purposive sampling technique, so that these were 187 companies got for this study. Data analysis tools used in this research is descriptive analysis and multiple regression analysis. The result of this study showed that the Corporate Social Responbility (CSR) has negative and not significant effect on firm value. Capital structure has negative and not significant effect on firm value. Profitability has positive and significant effect on firm value.  Divident policy has positive and not significant effect on firm value. And company size has positive and significant effect on firm value. Keywords :Company Size, Profitability, Divident Policy, Debt Policy, Firm Value.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2013-2016 Retnowulan, 13.05.52.0007; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

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Analysis Of Factors That Affect The Performance Of Financial Statements On Manufacturing Companies Listed In Indonesia Stock Exchange 2013-2016. The population in this research is all companies that move in the manufacturing sector listed in Indonesia Stock Exchange (BEI) year 2013-2016. Sampling technique is purposive sampling with criteria: (1) The financial statements of a manufacturing company having financial data relating othere search variable in full. (2) The manufacturing companyis not in a loss state for the year 2013-2016. (3) The Company presents the financial statements in rupiah currency. The results show that audit tenure, institutional ownership, managerial ownership, independent commissioner, and KAP size have no effect on the integrity of financial statements. While the audit committee affects the integrity of financial statements.Keywords: Tenure Auditee, Institutional Ownership, Managerial Ownership, Audit Committee, Independent Commissioner, CAP Size Against Integrity of Financial Statements.
ANALISIS FAKTOR–FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL (Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia 2013-2015) Lucky Aryo Prabowo, 13.05.52.0167; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to analyze the Influence of Company Size, Business Risk, Corporate Growth, Asset Structure, Profitability, and Capital Expenditure on Capital Structure in Manufacturing Companies listed on Indonesia Stock Exchange. The sample in this research is 280, sample selection is done by purposive sampling method. The analysis technique used multiple linear regression analysis. The result of analysis shows that Business Risk variable, and Asset Structure have significant effect to capital structure while Corporate Size variable, Corporate Growth, Profitability, and Capital Expenditure do not influence to capital structure at Manufacturing Company listed in Indonesia Stock Exchange.Keywords: Company Size, Business Risk, Corporate Growth, Asset Structure, Profitability, and Capital Expenditure
FAKTOR-FAKTOR YANG MEMPENGARUHI STUKTUR MODAL (Study Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada tahun 2013-2015) Desi Yuni Pratiwi, 13.05.52.0064; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to determining the effect of company size, liquidity, profitability, business risk and asset structure on capital structure at manufacture company listed in Indonesian Stock Exchange 2013-2015. In this study popuation are used companies registered in Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013-2015 . The sampling technique using purposive sampling. Mechanical testing data is to use a multipe linear regression analysis. The results of this study show that company size significant positive correlation to capital structure, Liquidity and profitability significant negative correlation to capital structure. While business risk and asset structure had no significant effect on the capital structure. Key word : Company Size, Liquidity, Profitability, Business Risk, Asset Stucture and Capital Stucture.Keywords: Company Size, Liquidity, Profitability, Business Risk, Asset Stucture and Capital Stucture
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, PROFITABILITAS, STRUKTUR MODAL DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi Kasus Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2013-2016) Christina D C M, 14.05.52.0038; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aimed to examines and analyzes the influence of institutional ownership, managerial ownership, profitability, capital structure and growth company to the firm value on manufacturing companies listed in indonesia stock exchange in the period 2013-2016. The population of this research are manufacturing companies listed in indonesia stock exchange. The study uses secondar data such as realization report 2013 until 2016 and obtained as many 210 companies. The technique of data analysis is used multiple regression analysis with interation method. The results of this study shows that profitability has a positive influence on firm value and Growth has negatife influence on firm value. While Institustional ownership does not affect on firm value. Managerial ownership has a negative influence on firm value. And Capital structure does not affect on firm value.Keywords : Manufacturing industry, institutional ownership, managerial ownership, profitabilty, capital structure, growth company, firm value
ANALISIS FAKTOR - FAKTOR YANG BERPENGARUH TERHADAP ABNORMAL RETURN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Ema Lisa Hs Ningrum, 12.05.52.0055; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

Abnormal return is the difference between the actual return with the expected return. Investors expect a normal return corresponding capital invested but investors get the return exceeds the expected return. The study examine the effect of company growth, capital structure, earnings, and company size on abnormal return. Population in this research is manufacturing company listed on the Indonesian Stock Exchange period 2011 to 2014. The sampling method used purposive sampling. Based on the criteria then obtained a sample of 316 companies. Hypothesis testing using multiple regression analysis. The result showed that the company growth and capital structure has no significant positive effect and earnings has significant positive effect to the abnormal return. Where as the company size has significant negative effect to the abnormal return.Keywords: Company Growth, Capital Structure, Earnings, Company Size, Abnormal Return
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Nurul Hidayah, 12.05.52.0078; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

The objective of this study is to examine and analyze the influence of profitability, liquidity, company size, board of commissioner, and institutional ownership to corporate social responsibility disclosure among manufacturing sector which listed on Indonesia Stock Exchange. This research was conducted in Indonesia Stock Exchange with purposive sampling method whit the sample was taken from the pereiod of 2012-2015. The sample collected includes 136 companies which satisfied some kriteria. Technique test of data is by using multiple linear reggression. These result indicste that board of commissioner is significant positively influence the corporate social responsibility disclosure. Thus, the result of those test provide support for the hypothesized. Profitability, liquidity, company size, and institutional ownership isn’t influence the corporate social responsibility disclosure at all.Keywords: Influence of Profitability, Liquidity, Company Size, Board of Commissioner, Institutional Ownership, Corporate Social Responsibility Disclosure
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2016 Shelly Elinda Maulidina, 14.05.52.0152; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

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Abstract

This study examines the effect of profitability, debt to equity ratio, firm size, firm age, and auditor’s opinion on manufacturing company listed in Indonesia Stock Exchange. This study used purposive sampling method in sample selection, the criteria for a sample is manufacturing company listed in Indonesia Stock exchange during the period from 2013 to 2016. Based on the criteria, obtained a sample of 320 companies over a four-year observation period. Relationship and (or) influence between variable is described by using logistic regression analysis. The result showed that debt to equity ratio variable has negative effect significant to the timeliness of financial report, firm age variable and auditor’s opinion had positive effect significant to the timeliness of financial report. Profitability variable has positive effect not significant to the timeliness of financial report, firm size variable has negative not significant to the timeliness of financial report.Keyword: timeliness, profitability, debt to equality ratio, firm size, firm age, and auditor’s opinion
PENGARUH PROFITABILITAS, KEBIJAKAN HUTANG, KEPUTUSAN INVESTASI, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Novi Perwitasari, 15.05.52.0063; Nurhayati, Ida
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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This study aims to empirically examine the effect of profitability, debt policy, investment decisions, and firm size on firm value. The population in this study were LQ 45 group companies listed on the Indonesia Stock Exchange in 2015-2017. The total population of this study is 135 and the sample of this study is 117 companies using purposive sampling method. Data experienced an outlier in the normality test so that the data was reduced and became 103 samples of LQ 45 companies listed on the Indonesia Stock Exchange for the period 2015-2017. The analytical tool used is descriptive statistics, normality test, classic assumption test, multiple linear regression test, model test and hypothesis test. Based on the research that has been done the results of this study indicate that profitability has a positive and significant effect on firm value. While debt policy, investment decisions, and company size have no significant effect on firm value.
ANALISIS LIKUIDITAS, PROFITABILITAS, LEVERAGE, DAN AKTIVITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2017 Dwi setiyawan, 15.05.52.0111; Nurhayati, Ida
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to test the liquidity ratio, profitability, leverage, and activity on the value of the company and test which factors of the ratio are the most influential on the value of the company. Research methods used quantitative methods. This study uses financial statements of manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017 with a sample of 180 companies. The analysis method used in this study is the Multiple Linear Regression Test. The results of the study show that partially only Profitability and Leverage have a significant influence on Company Value with a significance level of 0,000 and 0,017. While Liquidity and Activities that have a non-significant effect on Company Values with a significance level of 0.162 and 0.701. Second, simultaneous tests show that Liquidity, Profitability, Leverage, and Activity together have a significant effect on firm value.
Co-Authors 03.05.52.0069 Umi Kulsum 07.05.52.0022 Agus Suprapto 07.05.52.0151 Lois Fransnawati Stefanus 08.05.52.0045 Lena Rohayati 08.05.52.0145 Iin Ariani 09.05.52.0108 Anita Eviana 09.05.52.0149 Andhika Putri Pratiwi 10.05.52.0007 Ermi Astutik 10.05.52.0048 Mita Rachmawati 10.05.52.0053 Listiyani 10.05.52.0054 Savina Pravasti Rimawan 10.05.52.0163 Dhenadia Nandhita 10.05.52.0193 Irawan Endhardianto 11.05.52.0023 Muhamad Rizal Firmansah, 11.05.52.0023 11.05.52.0139 Ninik Widyawati, 11.05.52.0139 11.05.52.0181 Wahyu Putra Wicaksana, 11.05.52.0181 12.05.52.0074 Seli Theresia Wantania, 12.05.52.0074 12.05.52.0128 Ersita Damayanti, 12.05.52.0128 12.05.52.0130 Isselia Naftali Erfiyanto, 12.05.52.0130 Achmad Badjuri Agung Hidayat Qisthie, 13.05.52.0122 Agung Hidayat Qisthie, 13.05.52.0122 Ainunnisa, Swa Zulfa Akbar, Muhamad Fijar Rotul Al Farizi, Musyafa Amelia Safitri Anis Rosyidah Annisa Resty Amalia, 12.05.52.0087 Annisa Resty Amalia, 12.05.52.0087 Ardiyanti Pratika, Aristi Ari Tanjung Noor, 15.05.52.0292 Arianti Exi Cahyawati, Fernia Arrezqi, Misbakhul Arumsari, Vita Arzania, Nauril Atika Dwi Astuti, 13.05.52.0137 Atika Dwi Astuti, 13.05.52.0137 bahrudin, ahmad ghulam Bambang Sudiyatno Batara Daniel Bagana Bidhari, Sandhika Cipta Cahyani Nuswandari Christina D C M, 14.05.52.0038 Christina D C M, 14.05.52.0038 Cittadila Prila Kartini, 14.05.52.0163 Desfauza, Evi Desi Yuni Pratiwi, 13.05.52.0064 Desi Yuni Pratiwi, 13.05.52.0064 Dhian Septiara, 14.05.52.0136 Dhian Septiara, 14.05.52.0136 Dinda Puspitasari, 13.05.52.0045 Dinda Puspitasari, 13.05.52.0045 Diyan Kurnia Puspita Saputri, 14.05.52.0158 Doni Dharmawan Anjasmara Putra, 15.05.52.0058 Dwi setiyawan, 15.05.52.0111 Dwi Wina Adani Dwicahyu, Ade Indah Elen Puspitasari Elisabeth Y Metekohy Elisabeth Y.M. Elisabeth Yance M. Elisabeth Yance M. Elisabeth Yanshe Metekohy Ema Lisa Hs Ningrum, 12.05.52.0055 Ema Lisa Hs Ningrum, 12.05.52.0055 Eviyanti, Novitasari Fadilah, Yulhita Nur Febrina Indrasari Hardiyanti, Widhian Harry Dwi Putra, Harry Dwi Hasan Abdul Rozak Hasanah, Amalia Uswatun Iis Mariam Irianti, Evi Irmawati Irmawati Iwan Budiyono, Iwan Kartika Andi Karyanti, Tutik Dwi Khusnul Faizin, 12.05.52.0126 Kurniasih, Neng Lastari, Lastari Lestari, Firda Lestari, Utami Puji Listyorini Wahyu Widati Lucky Aryo Prabowo, 13.05.52.0167 Lucky Aryo Prabowo, 13.05.52.0167 Mahdiah Mahdiah Marsita Prasetyana, 13.05.52.0202 Marsita Prasetyana, 13.05.52.0202 Maryono . Miedya Wulansari, 13.05.52.0219 Miedya Wulansari, 13.05.52.0219 Mirati, Elly Mirati, R. Elly Moh Zaenal Abidin Eko Putro Muhammad Ridwan, 14.05.52.0125 Nasution, Zuraidah Nelly Fitriani, Nelly Nining Latianingsih Nobita Sugiarto, 13.05.52.0039 Nobita Sugiarto, 13.05.52.0039 Novi Perwitasari, 15.05.52.0063 Novita Suryaningsih, 14.05.52.0110 Novita Suryaningsih, 14.05.52.0110 Novrian Puji Hartanto, 14.05.52.0300 Novrian Puji Hartanto, 14.05.52.0300 Nugraeni, Adelia Asri Nugraha, Nyata Nurul Hidayah, 12.05.52.0078 Nurul Hidayah, 12.05.52.0078 Nurul Hidayanti, 14.05.52.0149 Nurul Hidayanti, 14.05.52.0149 Nurul Khikmah, 11.05.52.0195 Nurul Khikmah, 11.05.52.0195 Pancawati Hardiningsih Patricia Gladys Perdianti, 14.05.52.0040 Poerwati, Rr Tjahjaning Prabowo, Adia Adi Pratama, Arizal Putra Pratiwi, Prisma Laras Puruhitasari, Iryana Putro, Moh. Zaenal Abidin Eko Rahmat Hidayat Ratna Zahara Retnowulan, 13.05.52.0007 Retnowulan, 13.05.52.0007 Rimenda, Tetty Rita Farida Rokhimah, Zulaika Putri Rona Makom, Maharani Rr. Tjahjaning Poerwati Sai’in, Ali Sai’in, Ali Samani Sapta, Andriyan Eka Sekar Arum, Putri Farah Setyorini, Fany Shelly Elinda Maulidina, 14.05.52.0152 Shelly Elinda Maulidina, 14.05.52.0152 Sonjaya, Iwan Sri Sudarsi Susi Susanti Titiek Suwarti Tjahjaning Poerwati Utami, Pradiptia Wulan Vidyasari, Rahmanita Wahyu Meiranto Warda, Eliza Wardana, Yanuar Wendy yanto, Efri Yogi Widiawati Yulia Dini Hakiki, 15.05.52.0315 Yuni Susianti, 12.05.52.0044 Yuni Susianti, 12.05.52.0044 Yusuf Hidayat Yusuf Hidayat Zulhaida Lubis