Article Per Year (5 Year)
p-Index From 2021 - 2026
4.997
P-Index
This Author published in this journals
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 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
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

Published : 127 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 127 Documents
Search

 3   4   5   6   7 
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

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

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

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

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

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

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
DETERMINAN INTEGRITAS LAPORAN KEUANGAN: KAJIAN EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Kartika, Andi; Nurhayati, Ida
Proceeding SENDI_U 2018: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.524 KB)

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris faktor-faktor yang mempengaruhi integritas laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Pemilihan sampel menggunakan proposive sampling dan diperoleh sampel sebanyak 110 perusahaan. Tehnik analisis menggunakan regresi linier berganda. Hasil penelitian ini menunjukan bahwa kepemilikan institusional, kepemilikan manajerial, pergantian auditor, spesialisasi industri auditor berpengruh positif signifikan terhadap integritas laporan keuangan. Komisaris independen tidak berpengaruh terhadap integritas laporan keuangan. Komite audit, ukuran KAP berpegaruh negatif terhadap integritas laporan keuangan.
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

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

Abstract

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

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

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.
PENGARUH PERTUMBUHAN PERUSAHAAN, STRUKTUR MODAL, PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN. (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017) Yulia Dini Hakiki, 15.05.52.0315; 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

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

Abstract

This study aims to analyze the effect of corporate growth, capital structure, profitability and dividend policy on firm value. The population in this study are all Manufacturing Companies Registered on the Stock Exchange of the 2015-2017 Period. The sample selection uses the purpose sampling method so that the sample is 188 data. The analytical tool used in this study is descriptive analysis and multiple regression analysis. The test results show that the growth of the company has no significant negative effect on firm value. Capital structure has no significant negative effect on firm value. Profitability has a significant positive effect on firm value. And dividend policy has a negative effect that is not significant on firm value.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, STRUKTUR ASET, RISIKO BISNIS DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017 Ari Tanjung Noor, 15.05.52.0292; 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

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

Abstract

This study aims to examine and analyze the effect of profitability, company size, asset structure, business risk and sales growth on the capital structure of real estate and property companies in 2013-2017. The population in this study are all successive real estate and property companies listed on the Indonesia Stock Exchange for the period 2013-2017. The sample selection uses a purposive sampling method. The analytical tool used in this study is multiple linear regression analysis. The test results show that profitability has a not significant effect on capital structure. Firm size has a significant positive effect on capital structure. The asset structure has not significant effect on capital structure. Business risk does not have a significant effect on capital structure. Sales growth has significant positive effect on capital structure.
PENGARUH PROFITABILITAS, LIKUIDITAS, PERTUMBUHAN ASET, UKURAN PERUSAHAAN, DAN KEBIJAKAN DEVIDEN TERHADAP STRUKTUR MODAL (STUDI PADA PERUSAHAAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2017) Doni Dharmawan Anjasmara Putra, 15.05.52.0058; 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

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

Abstract

This study aims to examine the Effect of Profitability, Liquidity, Asset Growth, Company Size, and Dividend Policy on Capital Structure (Study on Real Estate Companies Listed on the Indonesia Stock Exchange 2014-2017). The sampling technique in this study used a purposive sampling technique. The data used is secondary data obtained from the Indonesia Stock Exchange. The data analysis method used in this study is the analysis of Multiple Linear Regression and assisted by SPSS version 22 statistical test. The results of this study indicate that Profitability has a significant effect on Capital Structure, Liquidity has a significant effect on Capital Structure, Asset Growth has no significant effect on Capital Structure, Company Size has no significant effect on Capital Structure, and Dividend Policy has no significant effect on Capital Structure.
FAKTOR-FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016 Diyan Kurnia Puspita Saputri, 14.05.52.0158; 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

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

Abstract

This study examines and analyze the effects of institutional ownership structures, managerial ownership structures, public ownership structures, firm size, debt convenant (leverage), litigation risk to accounting conservatism. The population in tihs study is a manufacturing company listed on the Bursa Efek Indonesia period from 2014-2016. The sampling method used purposive sampling. The relationship and between variable is described by using multiple regression analysis methods. The results showes that the institutional ownership structures has a significant negative effect on accounting conservatism, managerial ownership structures has a significant negative effect on accounting conservatism, public ownership structures has a significant negative effect on accounting conservatism, debt covenant (leverage) has significant positive effect on accounting conservatism, litigation risk has positive effect on accounting conservatism.
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