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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 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

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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 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
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, UKURAN PERUSAHAAN, LIKUIDITAS, DAN PERTUMBUHAN ASET TERHADAP PROFITABILITAS PERUSAHAAN (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI 2014-2016) Novita Suryaningsih, 14.05.52.0110; 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 purpose of this study to test the effect of disclosure of corporate social responsibility (CSR), leverage, size, liquidity and asset growth to profitability on manufacturing companies listed in Indonesia Stock Exchange 2014-2016. Data used in this research is secondary data,the data in this study were obtained from the Anuat Report (AR) 2014-2016. This study was conducted using a sample of 235 companies listed on the stock exchange in 2011-2015. Methods of sample selection using purposive sampling and analysis model used is multiple linear regression. The result of the research shows that disclosure of corporate social responsibility (CSR) variable has positive and significant influence to the profitability (ROA), whereas leverage (DER) variable has negative and significant influence to the profitability (ROA), whereas size variable has positive and significant influence to the profitability (ROA), whereas liquidity (CR) variable has positive and significant influence to the profitability (ROA), and turnover Assets effect on profitability because of the significant value of the variable that is more than 0.05 and variable has positive.Keywords: Disclosure of Corporate Social Responsibility, leverage, firm size, liquidity, and profitability
PENGARUH STRUKTUR MODAL, PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN DAN GROWTH OPPORTUNITY TERHADAP NILAI PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2014-2016) Dhian Septiara, 14.05.52.0136; 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 purpose of this study to test the effect of disclosure of structure, probability, liquidity size and growth opportunity to the firm value on manufacturing companies listed in Indonesia Stock Exchange 2014-2016.Data usedin this research issecondary data,the data in this study were obtained from the Anuat Report (AR) 2014-2016. This study was conducted using a sample of 198 companies listed on the stock exchange in 2014-2016. Methods of sample selection using purposive sampling and analysis model used is multiple linear regression. The result of the research shows that disclosure of structure (DER) variable has negative and significant influence to the firm value (PBV), whereas probability (ROE) variable has positive and significant influence to the firm value (PBV), whereas liquidity (CR) has no effect on firm value (PBV,) whereas Size variable has positive and significant influence to firm value (PBV), and growth opportunity variable has positive and significantinfluence to firm value (PBV).Keywords: structure, probability,liquidity, size, growth opportunity, 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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Abstract

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.
FAKTOR-FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSIPADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016 Nobita Sugiarto, 13.05.52.0039; 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 effects of institutional ownership structures, managerial ownership structures, public ownership structures, growth opportunities,debt convenant (leverage), tax and political costs, litigation risk to accounting conservatism. The research was conducted at the Indonesian Stock Exchange by using a go public manufacturing company as the unit of analysis. The sampling method used purposive sampling with the observation period from 2014-2016. Relationship and between variable is described by using multiple regression analysis. The results showes that the institutional ownership structures had no significant effect on accounting conservatism,managerial ownership structures had no significant effect on accounting conservatism, public ownership structures had no significant effect on accounting conservatism, growth opportunities has negative no significant effect on accounting conservatism, Debt Convenant (leverage) has negative effect on accounting conservatism, tax and political costs has positive effect on accounting Conservatism, litigation risk has negative effect on accounting conservatismKeyword: Institutional Ownership Structures, Managerial Ownership Structures, Public Ownership Structures, Growth Opportunities,Debt Convenant (Leverage), Tax And Political Costs, Litigation Risk And Accounting Conservatism.
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
FAKTOR-FAKTOR YANG MEMPENGARUHINILAI PERUSAHAAN Muhammad Ridwan, 14.05.52.0125; Nurhayati, Ida
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

The purpose of this study is to examine and analyze the effect of managerial ownership, institutional ownership, profitability, investment decisions, firm size and capital structure on firm value. This study uses 144 sample data from manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2016 period. The analytical tool used is descriptive analysis, normality test, classic assumption test, model testing and regression test. Based on the research that has been done, it is found that managerial ownership, institutional ownership and capital structure have a positive and not significant effect on firm value, while profitability, investment decisions and firm size have a significant positive effect on firm value. Keywords: Managerial Ownership, Institutional Ownership, Profitability, Investment Decision, Company Size, Capital Structure, Firm Value
FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS (Studi Empiris Pada Perusahaan Manufaktur Periode 2014-2016) Patricia Gladys Perdianti, 14.05.52.0040; Nurhayati, Ida
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to empirically examine the effect of cash trunover, receivable turnover, inventory turnover, firm size, leverage, liquidity on profitability. The total population of this study 159 and a sample of 278 manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2016 by using purposive sampling method. The analysis regression test, model test and hypothesis test. Based on the research that has been done, the results of this study indicate that intentory turnover, frim size and liquidity have a significant positive effect on profitability. While cash turnover, receivable turnover and leverage have no significant effect on profitability. Keywords: Cash Turnover, Receivable Turnover, Inventory Turnover, Firm Size, Leverage, Liquidity and Profitability
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

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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.
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