Article Per Year (5 Year)
p-Index From 2020 - 2025
4.604
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Indonesia Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ilmiah Telaah Manajemen Jurnal Bisnis dan Ekonomi JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ilmiah Akuntansi dan Humanika Krisna: Kumpulan Riset Akuntansi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi Jurnal Mahasiswa Pasca Sarjana Students´ Journal of Accounting and Banking Proceeding SENDI_U Jurnal Akuntansi Bisnis Akuisisi : Jurnal Akuntansi Accounting Analysis Journal Jurnal Ilmiah Universitas Batanghari Jambi JMM (Jurnal Masyarakat Mandiri) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi JIA (Jurnal Ilmiah Akuntansi) Jurnal Riset Akuntansi Politala Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) IIJSE Jurnal Ekonomi, Manajemen, Akuntansi
Kentris Indarti
Fakultas Ekonomika Dan Bisnis, Universitas Stikubank Semarang
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 114 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 114 Documents
Search

 1   2   3   4   5 
PENGARUH INDEPENDENSI, DUE PROFESIONAL CARE, PENGALAMAN, KOMPETENSI DAN KETERLIBATAN PIMPINAN TERHADAP KUALITAS AUDIT Setyo Prabowo, 08.05.52.0097 Abimael; Indarti, Kentris
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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 independence, due professional care, experience and competence to audit the quality of audit in public accounting firm in the city of Semarang. Population is the auditor who worked on the Public Accountant in Hyderabad on 15 public accounting firm, with a sample of 47 respondents. Techniques used in the sampling inthis study is purposive sampling method, which is a technique of determining the sample with a certain consideration.Analysis tools used in this study were multiple linear regression, which previously tested the validity and reliability, the assumptions of normality and classical. Based on the test results indicate that the effect of auditor independence on audit quality showed a significant positive, meaning the higher the independence of the auditor, the auditor will affect the increase in the quality of the xamination. Due care professionals to audit quality issignificantly positive, meaning that the auditor usesprofessional skeptical attitude in the audit process, the more it will improve the quality of audit.Auditing experience a positive effect on audit quality, which means the higher the level of audit experience, the more it will improve the quality of audit in examinations. There is a positive influence on the competence of quality audit, which means that the higher the competence of the auditors the more it will improve the quality of audit. KAPled involvement of audit quality is significantly positive, meaning that the higher involvement of the leaders of public accounting firm, the more it will improve the quality of audit.Keywords: Independence, Due Professional Care, Audit Experi ence, Competence, Involvement of quality audit office and quality audit.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP KELENGKAPAN PENGUNGKAPAN LAPORAN TAHUNAN PERUSAHAAN PERBANKAN Yuni Astuti, 08.05.52.0169 Dewi; Indarti, MG. Kentris
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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

Abstract

This research has been done to know how disclosure level of annual reports in Indonesian stock exchange, and to research what factors might give significant and statistical influence. Those factor, as independent variables are profitability, leverage, liquidity, ownership structure, and age of company. While as dependent variables in disclosure level by giving scores to mandatory and voluntary disclosure. The technique of sampling is taken by purposive sampling method, with samples of banking company annual reports from year 2008-2010 in Indonesian stock exchange. There are 18 companies. The data process and analysis use the technique of multiple linier regression, with the help of SPSS 16.0 for windows program.Keywords: mandatory disclosure, voluntary disclosure, size of company, profitability, leverage, liquidity, ownership structure, age of company
PENGARUH JUMLAH KREDIT, NPL, BOPO, DAN LIKUIDITAS TERHADAP PROFITABILITAS Fauzia Oktavia Menawati, 08.05.52.0077; Indarti, MG. Kentris
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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

Abstract

This research was conducted to test the effect of the amount of credit given, Non were Perfoming Loan (NPL), the level of Liquidity, BOPO diproksikan through Loan Deposit Ratio (LDR) towards profitability through diproksikan Return on Assets (ROA) on banking companies listed on the Indonesia stock exchange in 2008-2009.Population employed in this research is the entire banking company listed on the stock exchange in Indonesia during the years 2008-2010. In this study, researchers used a purposive sampling so obtained 24 companies that meet the criteria. The data type used is secondary data that is derived from the financial statements are published and available through the official website of the Indonesia stock exchange. Methods of analysis used is Regression with significance level of 5%.From the results of testing done to this research revealed that the number of simultaneous credit given, and are not significantly influential LDR. While Non were Perfoming Loan (NPL) and influential BOPO significantly. Being of partial test results, obtained that the amount of credit given influential positive and not significant. For NPL and BOPO negatively and significant. As for LDR and insignificant negatively against ROA.Keywords: The Amount of Credit Given, NPL, BOPO, LDR, ROA
ANALISIS PERUBAHAN ASET DAN LIABILITAS PAJAK TANGGUHAN UNTUK MENDETEKSI MANAJEMEN LABA Stepanus Kuncoro, 08.05.52.0197; Indarti, MG. Kentris
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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

Abstract

This research is a testing that examined the effect and analyze the changes in net deferred tax liabilities and changes in net deferred tax liability components related to the accrual and revenue and expenses and reserves, compensation, depreciation, valuation of fixed assets and other items of earnings management to avoid earnings decline in manufacturing companies that go public in Indonesia.The population in this research is a company engaged in the manufacturing sector are listed in Indonesia Stock Exchange (BEI) in 2008-2010. Sampling technique using a purposive sampling technique with the following criteria. According to established criteria contained 37 samples. Analysis technique used is logistic regression.The results showed that the change in net deferred tax liability have an effect positive and significant can be used to detect earnings management to avoid earnings decreases. Meanwhile, changes components of net deferred tax liability related to the accrual and revenue and expenses and reserves, compensation, depreciation, valuation of fixed assets and other items and also valuation allowance for deferred tax assets can not be used for detecting earnings management to avoid earnings decreases.Keywords: Earnings Management, Accrual, Cash Flow Operating, Size, Net Deferred Tax Liabilities, Deferred Tax Liabilities, Deferred Tax Assets. 
PENGARUH RASIO CAMEL TERHADAP PERTUMBUHAN LABA YANG TERDAFTAR DI BEI Cicik Armita, 08.05.52.0076; Indarti, MG. Kentris
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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

Abstract

Penelitian ini bertujuan untuk menguji pengaruh rasio camel terhadap pertumbuhan laba. Dalam penelitian ini sampel yang digunakan adalah perusahaan perbankan yang telah go public di Bursa Efek Indonesia (BEI) pada tahun 2007-2010 dengan menggunakan rasio CAMEL yang meliputi aspek permodalan, aktiva produktif, manajemen, rentabilitas dan likuiditas.Pelaksanaan penilaian kesehatan perusahaan perbankan dilakukan dengan cara mengkualifikasikan beberapa komponen dari masing-masing faktor yaitu komponen Capital (Permodalan), Asset (Aktiva), Management (manajemen), Earning (Rentabilitas), Liquidity(likuiditas) atau disingkat dengan istilah CAMEL. CAMEL merupakan faktor yang sangat menentukan predikat kesehatan suatu bank. Aspek tersebut satu dengan yang lainnya saling berkaitan dan tidak dapat dipisahkan.Penelitian ini menggunakan metode pengumpulan data dengan purposive sampling. Dengan metode tersebut diperoleh jumlah sampel dalam penelitian ini sebanyak 92 perusahaan perbankan dari 23 perusahaan perbankan tiap tahunnya. Ada lima variabel independen yang dikaji dalam penelitian ini yaitu: Capital adequacy ratio (CAR), ,NonPerforming Loan(NPL),Biaya Operasional terhadap Pendapatan Operasional (BOPO), Loan to Deposit Ratio(LDR)dan Return on Assets (ROA), sedangkan Pertumbuhan Laba sebagai variabel dependen.Metode pengumpulan data yang digunakan adalah dokumentasi. Teknik analisis data menggunakan uji asumsi klasik, uji analisis regresi linier berganda, dan uji hipotesis dengan menggunakan alat bantu program SPSS. Hanya mengunakan alat analisis regresi linier berganda, diperoleh hasil bahwa variabel CAR berpengaruh positif signifikan terhadap pertumbuhan laba, sedangkan variabel NPL, BOPO, LDR dan ROA tidak berpengaruh terhadap pertumbuhan laba.Kata Kunci: Rasio camel, pertumbuhan laba, perbankan
PENGARUH CORPORATE GOVERNANCE, LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN Yuliana, 08.05.52.0079; Indarti, MG. Kentris
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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

Abstract

The purpose of this study was to examine the effect of the implementation of corporate governance as measured by the proportion of independent commissioners, the size of the board of directors, audit committees and leverage existence of earnings management measures. the use of discretionary accruals as a proxy for earnings management is calculated by using the modified Jones model (Dechow et al., 1995).In this study the sample used is a banking company which has gone public on the Indonesia Stock Exchange (BEI) in 2008-2010. This study uses data collection by purposive sampling. With these methods the number of samples obtained in this study as much as 72 banking companies from 24 banking companies each year.By using multiple linear regression analysis tool, obtained the result that a variable proportion of independent commissioners positive effect on earnings management. Existence of audit committee variables negatively affect earnings management. Variable board size and leverage are not negatively affect earnings management.Keywords: corporate governance, leverage, banks, profit management.
PENGARUH EVA, RI, EARNINGS, DAN AKO TERHADAP RETURN SAHAM Hendra Imam Saputra, 06.05.52.0100; Indarti, MG. Kentris
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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

Abstract

The success of a company in maintaining its existence did not escape the influence of the role of financial managers and financial decisions that have been made. If the company has a goal to double the shareholder value, the measure used to assess the performance of the company, should have a direct connection with the return received by shareholders.Formulation of the problem of this study was to determine the influence of EVA, RI, Earnings and Operating Cash Flow Return on stock. The population in this study is a manufacturing company listed on the Stock Exchange in the year 2006 to 2008. The number of samples obtained are as many as 67 companies during the 3 years of observation, using purposive sampling technique. The analysis of the test data used is multiple linear regresion.Based on these results it can be concluded that the EVA, RI, and Operating Cash Flow does not have a significant effect on stock return. Earnings while having a positive impact on Stock Return.Keywords: EVA, RI, Earnings, Operating Cash Flow, and Return on Stock.
PENGARUH RASIO CAR, NPL, BOPO, LDR, EPS TERHADAP HARGA SAHAM Tri Seftiana, 08.05.52.0078; Indarti, MG. Kentris
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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

Abstract

The purpose of this study to determine the effect of CAR, NPL, ROA, LDR, EPS to the stock price. This research is a kind of causal research and previous studies is the replication of the study population with no companies listed in Indonesia Stock Exchange during the period 2008-2010. Selection of the samples was done by using purposive sampling and from 28 companies acquired 23 companies sampled. The data used are secondary data. The statistical method used was multiple linear regression then tested classical assumptions.The results of this study indicate that partial EPS variables significantly  influence stock prices, and partially CAR, NPL, ROA, LDR no significant effect on stock prices as well as simultaneously both variable CAR, NPL, ROA, LDR, EPS significantly influence stock prices the banking companies listed in Indonesia Stock Exchange.Keywords: CAR, NPL, ROA, LDR, EPS and Stock Price
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Perioda Tahun 2009-2011) Dewi Mayasari, 09.05.52.093; Indarti, MG. Kentris
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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

Abstract

This study aimed to examine the effect of Intellectual Capital (IC) with key components such as capital employed or physical capital, human capital, structural capital, the companys financial performance as measured by Return on Assets (ROA), Return on Equity (ROE), and earnings per Share (EPS). The data used in this study is 74 x 3 = 222 manufacturing company data gained from the Indonesia Stock Exchange in 2009-2011 were downloaded from the site www.idx.co.id. This study uses a model pulic, capital employed or physical capital, human capital, structural capital and multiple regression analysis were used to examine the relationship between VAICTM the companys financial performance. The results of this study indicate that the variable of human capital and structural capital affecting the companys financial performance, while only variable capital employed does not affect the companys financial performance. Overall VAICTM have a significant relationship to the financial performance of the company. Keywords: Intellectual Capital (Capital employed or physical capital, human capital, structural capital) Corporate Financial Performance (ROA, ROE, EPS).
PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS, LEVERAGE, PROFITABILITAS DAN KEPEMILIKAN SAHAM PUBLIK TERHADAP LUAS PENGUNGKAPAN SUKARELA Rina Mukti, 09.05.52.0069; Indarti, M.G. Kentris
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
Publisher : Students Journal of Accounting and Banking

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

Abstract

This study was conducted to examine some of the factors that influence the voluntary disclosure in corporate annual reports factors that constitute the independent variables are firm size, liquidity, leverage, profitability and public ownership. Methods of sample selection is purposive sample samplingdengan manufacturing companies in Indonesia. The data of this study was the period 2011-2012 annual report of 138 manufacturing companies in Indonesia Stock Exchange. Results of this study showed that of the t test is known variables firm size and leverage variables significant positive effect on widespread voluntary disclosure. variable liquidity, profitabi; itas and public ownership does not significantly influence the wider voluntary disclosure because the value of t is greater tha 0.05.Keywords: Voluntary Disclosure, company size, liquidity, leverage, profitability,   and the Public Shareholders.
Co-Authors 04.05.52.0074 Hendra Kurniawan 06.05.52.0100 Hendra Imam Saputra 08.05.52.0076 Cicik Armita 08.05.52.0077 Fauzia Oktavia Menawati 08.05.52.0078 Tri Seftiana 08.05.52.0079 Yuliana 08.05.52.0097 Abimael Setyo Prabowo 08.05.52.0169 Dewi Yuni Astuti 08.05.52.0197 Stepanus Kuncoro 09.05.52.0069 Rina Mukti 09.05.52.093 Dewi Mayasari 10.05.52.0047 Yeni Handayani 10.05.52.0125 Indah Nurhayati 10.05.52.0129 Lusi Extaliyus 10.05.52.0133 Ahmad Hasan Deni Prakasiwi 10.05.52.0151 Nurfi Ainush Shofa, 10.05.52.0151 10.05.52.0168 Fandi Nur Hendrawan 10.05.52.0181 Indra Tri Susharyono 11.02.52.0039 Siti Nasrofah, 11.02.52.0039 11.05.52.0012 Natalia Kristiani Turnip 11.05.52.0052 Diah Ayu Agustin L, 11.05.52.0052 11.05.52.0076 Nurul Laila, 11.05.52.0076 11.05.52.0110 Nilam Maulida Hapsari, 11.05.52.0110 11.05.52.0132 Ika Mayangsari 11.05.52.0135 Faizal Mochamad, 11.05.52.0135 11.05.52.0170 Akbar Hadi Winoto, 11.05.52.0170 12.05.52.0040 Septi Zaerina Eliza R., 12.05.52.0040 12.05.52.0141 Milawati, 12.05.52.0141 12.05.52.0189 Addienda Kamilia Insani, 12.05.52.0189 12.52.02.0180 Mukaromah, 12.52.02.0180 Achmad Badjuri Achmad Badjuri Achmad Badjuri Adinda, Tasya Agus Suharno Agustina, Belinda Akbar Hadi Winoto, Akbar Hadi An-Nisha Dewi Puspaningrum Andani Parameswari, 12.05.52.0223 Angga Eka Saputra, 12.05.52.0072 Angga Eka Saputra, 12.05.52.0072 Anggraeni, Arista Widya Aquilla Nency Ditya Arimbi, Roro Ayu Dewi Arini Hidayati, 13.05.52.0183 Arini Hidayati, 13.05.52.0183 Bangun, Aldo Kristona Chika Adelia Agustin Devina, Bernadetta Eka Mega Puspita Rahayu, 13.05.52.0022 Eka Mega Puspita Rahayu, 13.05.52.0022 Erliva Oktavita, 11.05.52.0016 Erliva Oktavita, 11.05.52.0016 Evania, Linda Febrina Hary Putri, 14.05.52.0089 Hermawati, Pramusinta Iis Fitriani, 13.05.52.0203 Iis Fitriani, 13.05.52.0203 Ika Rachmawati Isaura Tribuana Puteri, 14.05.52.0250 Jacobus Widiatmoko, Jacobus Joel Pardin Malau, 14.05.52.0182 Kartika Andi Kurniasari, Almanda Kurniawati, Thalia Arum Liviana, Audymia Loriennita Agustina S Luluk Muhimatul Ifada Lusi Extaliyus Malau, Joel Pardin Muhammad Fauzan Mulyo Budi Setiawan Mulyo Budi Setiawan napitu, ike oktavia Novi Kurniawati Novia Kurniawati, Puji Novita Puspita Shanti Nungki Pradita Nurasih Yuni Utami, 12.05.52.0122 Nurasih Yuni Utami, 12.05.52.0122 Olivia Nadia Lisa Febriyani, 13.05.52.0205 Otty Trisari Trisari Prastyanti, Tessa Rachel Pratiwi, Annisa Anjani Puji Novia Kurniawati, 12.05.52.0069 Puji Novia Kurniawati, 12.05.52.0069 Rahmatika Yunita, 13.05.52.0102 Rahmatika Yunita, 13.05.52.0102 Rizka Dyah Lukitasari, 14.05.62.0003 Rizka Dyah Lukitasari, 14.05.62.0003 Ruri Prahesti, 13.05.52.0230 Ruri Prahesti, 13.05.52.0230 Sari, Kiki Evita Kenada Setyowidi, Meriana Nur Silviana Fauziah, 13.05.52.0120 Silviana Fauziah, 13.05.52.0120 Susana Dewi Astutik, 13.05.52.0234 Susana Dewi Astutik, 13.05.52.0234 Tian Ariyanto Tri Ambarwati Uky Megawati, 14.05.62.0009 Uky Megawati, 14.05.62.0009 Ulfa Fauzi Jamalallail Viona Adikasiwi Vista Anggraeni, Anindita Vivi Dela Safindah, 14.05.52.0252 Vivi Dela Safindah, 14.05.52.0252 Vivi Nur Malasari, 14.05.52.0248 Widiatmoko, Jacobus Winda Zuliyanti, 14.05.62.0005 Winda Zuliyanti, 14.05.62.0005 Yohanes Yohanes