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Ida Nurhayati
Jurusan Akuntansi Politeknik Negeri Jakarta
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PENGARUH KINERJA KEUANGAN PERBANKAN TERHADAP HARGA SAHAM Irawan Endhardianto, 10.05.52.0193; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

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Abstract

In this study population taking banking companies listed on the Stock Exchange in the period 2008 - 2012, with sampling using purposive sampling method was obtained as much as 116 samples. Based on the research that has been done it can be seen Adequancy Capital Ratio (CAR) and a significant positive ef fect on stock prices. Therefore , the first hipothesis (Hl): CAR positive effect on the stock price, is accepted. Return on Assets risked ( RORA ) and is a significant positive effect on stock prices. Thus the second hypothesis (H2 ): RORA positive effect on stock prices, declined. Operating Expense to Operating Income (OEOI) and a significant positive effect on stock prices. Thus the third hypothesis (H3): OEOI positive effect on stock prices, acceptable. Earning per Share (EPS) and a signi ficant positive effect on stock prices. Therefore, the fourth hypothesis (H4 ): Earnings per Share (EPS) positive ef fect on stock p rices, acceptable. Loans to Deposits Ratio (LDR) Positive effect on stock prices. Therefore, the fifth hypothesis (H5): LDR positive effect on stock prices " acceptable.Keywords: Adequancy Capital Ratio, Return on Assets risked, Operating expense to Operating Income, Earnings Per Share, Loan to Deposit Ratio and Stock Price
ANALISIS FAKTOR–FAKTOR YANG BERPENGARUH TERHADAP HARGA SAHAM (Studi KasusPada Perusahan Manufaktur Yang Terdaftar di BursaEfek Indonesia) Tahun 2009 - 2012 Lena Rohayati, 08.05.52.0045; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students Journal of Accounting and Banking

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This research discusses the influence of the relationship of ROA, EPS, PER, and DER on stock prices, using the object manufacturing company. Sample used was recorded at 116 companies, using purposive random sampling technique. The analytical method used is multiple linear regression analysis method. The analytical tool used was SPSS. Results T-test shows that the variables ROA and EPS has a positive and significant effect on stock prices, while the PER and DER variable has a positive effect and no significant effect on stock prices. Keywords: ROA, EPS, PER, DER and Stock Price
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2012 Ermi Astutik, 10.05.52.0007; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aimed to examine the effect of corporate governance mechanisms on the financial performance of the company. Financial performance calculated using the ROE, while good corporate governance mechanism is determined by the audit committee variables, managerial ownership, institutional ownership, and proprsi independent board. The sample in this study are all companies listed on the Indonesia Stock Exchange in 2010-2012. The samples used were 240 companies per year were taken by purposive sampling. Methods of analysis of this study uses multiple regression and simple regression SPSS 19. These results indicate that the audit committee and a significant positive effecton financial performance, managerial ownership and no significant negative effecton the performance of financial, institutional ownership and a significant positive effect on financial performance, independent Commissioner and no significant negative effecton financial performance.Keywords: corporate good  governance, audit committee, managerial ownership, ownership instutisional, independent commissione
PENGARUH JUMLAH WAJIB PAJAK BADAN, SURAT SETORAN PAJAK YANG DITERIMA DAN KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN PASAL 25 (STUDI PADA KKP PRATAMA CANDISARI SEMARANG TAHUN 2010 – 2013) Mita Rachmawati, 10.05.52.0048; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students Journal of Accounting and Banking

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Abstract

Tax plays a very important in the implementation of development in Indonesia, various programs have been applied to the community to provide education / understanding of taxation continues to run and continuously performed each year. Income Tax has the criteria as a revenue source and continuous elastic. Therefore, it should gradually become an efficient instrument for increasing state revenue. This study aims to determine whether there is influence taxpayer number, SSP received and Compliance Obligation towards the acceptance rate of income tax article 25. This study uses secondary data obtained from the Tax Office (KPP) Primary Candisari Semarang. Data analysis method used is the classical assumption and subsequent hypothesis testing. The statistical method used is multiple linear regression analysis. The results of research conducted can be seen that the amount of taxpayer partially significant effect on income tax revenue received by the SSP article 25. partially insignificant effect to article 25 of income tax revenue and tax compliance insignificant effect on income tax receipts article 25. simultaneously research results Number of Taxpayers, SSP received significant effect on the acceptance rate of income tax article 25 amounting to 58, 6%, while the remaining 41.4% is influenced by other factors not described in this studyKeywords: Number of Taxpayers, SSP, Taxpayer Compliance, and income tax revenue 25
KEMAMPUAN KEUANGAN DAN PAJAK DAERAH PROVINSI JAWA TENGAH ., Maryono; Nurhayati, Ida
Proceeding Fakultas Ekonomi 2013: 2013
Publisher : Proceeding Fakultas Ekonomi

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Abstract

Act No. 28 of 2009 on Regional Tax and Levies entered into force in 2010 has two important considerations. The second thing to be considered the birth is: that the local taxes and levies is one important source of revenue to finance the implementation of local government and in order to improve service to the public and local independence, is necessary to expand the area to tax and levies and granting discretion in tariff setting. The aims of study to analyze the financial and tax areas of Central Java province. The parameters used are revenue performance calculation and analysis ( Regional Own Revenue / PAD ) and local taxes through Elasticity Size, Share, and Growth; data used in this study in the form of a data realization Central Java provincial budget in 2008 sapai to 2011 Results of this study found: 1. Revenue growth from year to year has increased, which in 2009 grew 8.15%, in 2010 grew 10.43% and 15.18% growth in 2011. 2. PADcontribution to the Revenue and Expenditure (Budget) for four consecutive years at the rate of 70%. 3. PAD Elasticity to the Gross Regional Domestic Product (GRDP) in 2009 of 0.85, 0.89 in 2010, and in 2011 at 1.25.Keywords: tax law, regional own revenue growth, share of regional own revenue, elasticity of regional own revenue.
PENGARUH GOOD CORPORATE GOVERNANCE, RETURN ON ASSET, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP TAX AVOIDANCE Ninik Widyawati, 11.05.52.0139; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students Journal of Accounting and Banking

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This study is a study that examines the effect of good corporate governance, Return on asset, size and leverage against tax avoidance to companies that enrolled in corporate governance perception index (cgpi) on 2010-2013 a period of years. Data used in thid research is taken from secondary data who is enrolled in corporate governance perception index (cgpi) on 2010-2013 aperiode of the year. A method of the sanple collection by the use of sampling purposive with a periode of research 2010-2013. The numbr of samples gathered 55 companies. An analysis of the data used that is linear regression worship of idols classical test the assumption consisting of normality test, multikolinearitas test, autokorelasi test, heteroskedastisitas test, koefesion test determination, the f and statistical test t. The research result indicates that and good corporate governance is not affect signifikn against tax avoidance, return on asset no significant posotivr effect on tax avoidance, the size of the influential positif significantly to tax avoidance  and leverage significant negative effects of tax avoidance.Keywords: Tax Avoidance, Good Corporate Governance, Return On Asset, Size and Leverage
FAKTOR-FAKTOR RASIO KEUANGAN YANG BERPENGARUH TERHADAP HARGA SAHAM PADA PERUSAHAAN LQ 45 PERIODE 2010 -2013 Wahyu Putra Wicaksana, 11.05.52.0181; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students Journal of Accounting and Banking

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This study aims to examine and analyze Influence Return On Asset (ROA), Net Provit Margine (NPM), Price Earning Ratio (PER), Earning Per Share (EPS), Debt Earning Ratio (DER), Price Book Value (PBV) to the price of shares listed on the company LQ 45. The population in this study are all companies listed on the Indonesia Stock Exchange joined in the Company LQ 45 in 2010-2013. The sampling technique was done by purposive sampling. Based on the purposive sampling obtained a sample of 180 companies for 4 years and was elected to the study sample as many as 96 companies. The data analysis technique used is multiple regression analysis. The results showed that each variable has a different effect, namely ROA, PER, DER provide a positive and significant effect on stock prices, and NPM, EPS, PBV a positive influence on stock, The conclusion of this study indicate that the regression model is formed by the independent variable Return On Asset (ROA), Net ProvitMargine (NPM), Price Earning Ratio (PER), Earning Per Share (EPS), Debt to Equity Ratio (DER), and Price to Book Value (PBV) can be used to predict the price of shares in the publicly traded company listed on the Indonesia Stock Exchange (BEI) in the Company LQ45.Keywords: Return On Asset (ROA), Net Provit Margine (NPM), Price Earning Ratio (PER), Earning Per Share (EPS), Debt to Equity Ratio (DER), Price to Book Value (PBV) dan Harga Saham
FAKTOR–FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI) Marsita Prasetyana, 13.05.52.0202; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students Journal of Accounting and Banking

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This study examined the effect of the influence of the Audit Committee, Independent Commissioner. Institutional Ownership, Managerial Ownership, Audit Quality and Leverage for the Integrity of Financial Statements on manufacturing companies listed in Indonesia Stock Exchange. The population of this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) during the years 2013-2015. This study using purposive sampling method to collect data. The collection of data from the years 2013 -2015 resulted in 102 samples. Methods of data analysis of this research is multiple regression analysis . The study found that the variable leverage, institutional ownership a significant negative effect on the integrity of financial statements. While the audit committee, independent board, managerial ownership, audit quality does not affect the integrity of financial statements.Keywords: Integrity Financial Statements, Audit Committee, Independent Commissioner, Institutional Ownership, Managerial Ownership, Audit Quality and Leverage
FAKTOR - FAKTOR YANG MEMPENGARUHI ARUS KAS MASA DEPAN (Studi Empiris Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode Tahun 2010-2013) Seli Theresia Wantania, 12.05.52.0074; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

The study examines the effect of earnings, cash flows, changes in receivables, changes in payables, changes in inventories and depreciation on future cash flows. This research was conducted at the Indonesian Stock Exchange by using a go public LQ 45 company as the unit of analysis. The sampling method used purposive sampling with the obsevation period from 2010 to 2013. Relationship and (or) influence between variable is described by using multiple regression. The result showed that the earnings and cash flows has positive effect and significant to the future cash flows. Whereas the changes in receivables, changes in payables, changes in inventories and depreciation had no significant effect on future cash flows.Keywords: Earnings, Cash Flows, Changes In Receivables, Changes In Payables, Changes In Inventories, Depreciation, Future Cash Flows
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016 Dinda Puspitasari, 13.05.52.0045; 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

The study examines the effect of liquidity, profitability, farm size, growth of company, asset structure, and business risk on capital structure. This research on manufacturing company on the Indonesian Stock Exchange by using a go public. The sampling method used purposive sampling with periode from 2014 to 2016. The data are processed as many 232 companies. The thechnique of data testing using multiple linear regression analysis. The result of research shows that Profitability, Company Size, Asset Growth, Business Risk has no effect on capital structure, Liquidity has negative effect to capital structure, Asset Structure has positive effect to capital structure.Keyword: liquidity, profitability, farm size, growth of company, asset structure, and business risk
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 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