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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) 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

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PENGARUH STRUKTUR MODAL, PROFITABILITAS, PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2011-2013) Nurul Laila, 11.05.52.0076; Indarti, MG Kentris
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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Abstract

This research test the influence of capital structure, profitability, the company growth on the value companies. The research doing in Indonesian stock exchange for 3 years using analysis unit manufacturing company. The method sampling using a purposive sampling by period of 2011 to 2013. The analysis technique that use disregression ordinary least squares (OLS). As a condition for statistical testing has been done normality test and classical assumption that the results show that data distribution is the norm and escaped from the classical assumption. The results of this research suggests that capital structure is positive influence and no significant on the value companies . Profitability and significant effect on firm value.The latest results show that the growth of companies have negative effects and no significant impact on the company.Keywords: Firm Value, Capital Structure, Probability, Growth
PENGARUH CORPORATE TAX RATE, NON DEBT TAX SHIELD, PROFITABILITY DAN OPERATING LEVERAGE TERHADAP TINGKAT HUTANG PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) ANTARA TAHUN 2011-2013 Siti Nasrofah, 11.02.52.0039; Indarti, MG Kentris
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 the influence of corporate tax rate, non dept tax shield, profitability and operating leverage of the debt level manufatur companies listed in Indonesia Stock Exchange (BEI) between 2011-2013. The sample in this study as many as 228 companies selected by purposive sampling technique Manufacturing Company listed on the Stock Exchange 2011-2013. But after doing outlier sample to 223 companies. Data analysis was performed using multiple linear regression. The results showed that the Corporate Tax Rate and Profitability significantly negative effect, Non Dept Tax shield positive effect was not significant and Operating Leverage negative effect was not significant on Debt Levels.Keywords: Level of Debt, Corporate Tax Rate, Non-Debt Tax Shield, Profitability and Operating Leverage
PENGARUH CASH POSITION, DEBT TO EQUITY RATIO, RETURN ON ASSETS, GROWTH, DAN FIRM SIZE TERHADAP DIVIDEND PAYOUT RATIO Indarti, MG Kentris; Nurfi Ainush Shofa, 10.05.52.0151
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 determine the influence analysis cash position, debt-to-equity ratio, return on assets, growth, firm size and dividend payout ratio.The populationin this studyis a manufacturing company that is listed on the Indonesia Stock Exchange 2011-2013. The samples used in this study are listed Manufacturing Company in Indonesia Stock Exchange period 2011-2013. The samples in study were taken by Pooled Data. The samples used by 146 companies.Data were analyzed by using the Ordinary Least Square (OLS) regression. The results showed cash position has no effect on the DPR, DER significant positive effect on the DPR, ROA significant positive effect on the DPR, growth has no effect on the DPR, and firm size significant positive effect on the DPR.Keywords: DPR, Cash Position, DER, ROA, Growth, Firm Size
PENGARUH PROFITABILITAS, LEVERAGE, TIPE AUDITOR, KONSENTRASI KEPEMILIKAN SAHAM DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2012-2014) Septi Zaerina Eliza R., 12.05.52.0040; Indarti, MG Kentris
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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This research aims to test and analyze the influence of profitability, leverage, auditor type, ownership concentration and firm size on the intellectual capital disclosure. This research was conducted at the Indonesian Stock Exchange by using go public manufacturing company as the unit of analysis. The population of this research are all manufacturing companies that listed in Indonesian Stock Exchange (IDX) during 2012-2014. The sample was selected using purposive sampling method and obtained 270 companies being sampled. This research analyzes the company’s annual report using the method of content analysis. Data analysis used descriptive statistics, classical assumption test, and multiple linear regression analysis. The result of this study showed that profitability and firm size positive significantly influence to the intellectual capital disclosure. Meanwhile, leverage, auditor type and ownership concentration had no effect to the intellectual capital disclosure.Keywords: Intellectual Capital Disclosure, Profitability, Leverage, Auditor Type, Ownership Concentration, Firm Size
PENGARUH RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, CAPITAL ADEQUACY RATIO (RGEC) DAN BIAYA OPERASIONAL TERHADAP PENDAPATAN OPERASIONAL (BOPO) TERHADAP KINERJA BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) (Studi Empiris Pada Bank Umum Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2012-2015) Uky Megawati, 14.05.62.0009; Indarti, MG. Kentris
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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This study aims to test and analyze the effect of RGEC and BOPO on Bank Performance at Commercial Banks listed on the Indonesia Stock Exchange (IDX).The population of this study are Commercial Banks listed on Indonesia Stock Exchange (BEI) during 2012-2015 which report complete financial statements and published on Indonesia Capital Market Directory (ICMD) and idx website. The sample that entered in this research criterion is 122 bank by using purposive sampling method. Methods of data analysis in this study using multiple linear regression analysis with SPSS 20 program.. The results showed that the variable of Non Perfoming Loan (NPL), Good Corporate Governance (GCG), and Capital Adequancy Ratio (CAR) have a positive influence on Return On Asset (ROA), while Net Interest Margin (NIM) on Return On Asset (ROA), as well as Operational Expense / Operating Income (BOPO) which has a significant negative effect on Return On Assets (ROA), while Loan to Deposit Ratio (LDR) has no significant positive effect on Return On Assets (ROA).Keywords: Return On Asset (ROA), Non Performing Loan (NPL), Loan Deposit Ratio (LDR), Good Corporate Governance (GCG), Net Interest Margin (NIM), Capital Adequacy Ratio (CAR), Operating Expense to Operating Income
PENGARUH BI RATE, INFLASI, CAR, BOPO, NPL TERHADAP PROFITABILITAS BANK KONVENSIONAL (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2013) Nilam Maulida Hapsari, 11.05.52.0110; Indarti, MG Kentris
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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This study aims to examine and analyze the effect of the BI Rate, Inflation, CAR, Operating costs, NPLs of the bank’s, Profitabilty Conventional Banking Companies listed in Indonesia Stock Exchange in 2011-2013. This study uses Signalling Theory. Source data used is secondary data obtained from the Indonesian Stock Exchange. Data analysis techniqueis by using multiple linier regression. Research shows that the variable BI significant positive effect on ROA, Inflation effect but not significant, Capital Adequacy Ratio effect but not significant. Research show that the variable Operating Costs and Non Performing Loan significant negative effect on ROA.Keywords: BI Rate, Inflation, CAR, Operating Costs, NPL, Profitability
PENGARUH PROFITABILITAS, PERSISTENSI LABA, STRUKTUR MODAL, DAN RISIKO SISTEMATIK TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) Silviana Fauziah, 13.05.52.0120; Indarti, MG. Kentris
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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The purpose of this research is to influence profitability, profit persistence, capital structure, and systematic risk to earnings response coefficient at manufacturing companies listed in Indonesia Stock Exchange year 2013-2015. The population is all manufacturing companies listed on the BEI in 2013-2015.The sampling method using purposive sampling. The total sample is 50 data. Total observations during 2013-2015 150 data. Data analysis was done by classical assumption test and hypothesis test by multiple linear regression method. The results of the analysis can be concluded that: Profitability has positive and not significant effect on earning response coefficient. Profit persistence positively affects earnings response coefficient. Capital structure has positive and insignificant effect on earning response coefficient. Systematic risk positively affects earnings response coefficient.Keywords: Profitability, Profit Persistence, Capital Structure, and Systematic Risk to Earnings Response Coefficient
PENGARUH PROFITABILITAS, LEVERAGE DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) Ruri Prahesti, 13.05.52.0230; Indarti, MG. Kentris
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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The purpose of this study is to examine the effect of profitability, leverage and dividend policy on corporate value. This research was conducted at a manufacturing company listed on the Indonesia Stock Exchange in 2013-2015. The population is all manufacturing companies listed on the BEI in 2013-2015. The sampling technique using purposive sampling with the study period 2013 to 2015. The analysis technique used is multiple linear regression with SPSS 21 program. As a requirement for the statistical program has been tested normality and the classical assumption that the results show the data is normally distributed and escaped from classic assumption test. The results showed that profitability has a significant positive effect on firm value. Leverage has a significant positive effect on firm value. While dividend policy has no effect on firm value.Keywords: Profitability, Leverage, Dividend Policy and Corporate Value
PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS, DAN UMUR PERUSAHAAN TERHADAP KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN Eka Mega Puspita Rahayu, 13.05.52.0022; Indarti, MG. Kentris
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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The purpose of this research is to analyze profitability, leverage, liquidity, and age company to completeness of financial statement disclosure. This research was conducted at the Indonesian Stock Exchange by using analysis unit LQ 45 companies. Research period start on 2013-2015 years. Data used in this research is secondary data, the data in this study were obtained from the Financial Statements and ICMD (Indonesian Capital Market Directory) 2013-2015. The sampling method used is purposive sampling. The amount of data that is processed as many as 122 companies. Methods of data analysis using multiple linear regression. The results of research showed that liquidity and age of company has effect on completeness of financial statement disclosure while profitability, leverage has no effect completeness of financial statement disclosure.Keywords: Profitability, Leverage, Liquidity, Age Company, and Completeness of Financial Statement Disclosure
PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL (Studi Pada Perusahaan Yang Terdaftar Di Forum Corporate Governance Indonesia (FCGI) Tahun 2011-2014) Faizal Mochamad, 11.05.52.0135; Indarti, MG Kentris
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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This research aims to determine and analyze the influence of corporate governance, profitability, leverage, company size, and age of company on the intellectual capital disclosure. This research was conducted at the companies that are registered in the Corporate Governance Perception Index (CGPI) in the 2011-2014 periods with the total 136 observations, 4 years for the data observation and the selected companies to be sampled in this research are 66 companies. The used of sampling technique is purposive sampling. The data analysis is multiple linear regressions. The results of this research showed that each variable had different effect depending which indicates that the variable CGPI positive effect was not significant to the disclosure of intellectual capital, Profitability significant negative effect on the intellectual capital disclosure, leverage significant positive effect on the intellectual capital disclosure, company size effect negative not significant to the intellectual capital disclosure, Age of company significant negative effect on the intellectual capital disclosure.Keywords: Intellectual Capital Disclosure, Corporate Governance, Profitability, Leverage, Company Size, Age Of Company
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 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