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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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FAKTOR - FAKTOR YANG MEMPENGARUHI EARNINGS RESPONSE COEFFICIENT (ERC) (Studi Pada Perusahaan Real Estate Dan Property Yang Terdaftar Di Bursa Efek Indonesia) Milawati, 12.05.52.0141; 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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Abstract

This study was conducted to examine and analyze the influence of the persistence of earnings, growth, systematic risk, capital structure (leverage) and the size of the company (size) to Earnings Response Coefficient (ERC). Sampling based on purposive sampling method of real estate and property companies listed on the Indonesian Stock Exchange in the period 2011-2014. Based on the criteria then obtained a sample of 119 companies. The statistical method used is multiple regression models with SPSS. The results showed earnings persistence significant positive effect on the ERC, the company's growth significantly negative influence to the ERC, while the systematic risk, capital structure (leverage), firm size (size) does not significantly influence the ERC. Adjusted R Square value of 0.27 which can be concluded that only 27% Earnings Response Coefficient (ERC) significantly explained by the persistence of earnings, growth, systematic risk, capital structure (leverage) and firm size (size), while 73% are explained by other variables outside the research model.Keywords: Earnings Response Coefficient (ERC), The Persistence Of Earnings, Growth, Systematic Risk, Capital Structure (Leverage), Firm Size (Size)
PENGARUH CORPORATE GOVERNANCE PERCEPTION INDEX, KUALITAS AUDITOR DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Yang Terdaftar Di The Indonesian Institute For Corporate Governance Tahun 2010-2014) Addienda Kamilia Insani, 12.05.52.0189; 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 examine and analyze the effect of Corporate Governance Perception Index, quality auditors proxy with auditor independence and auditor reputation, as well as leverage on earnings management. Company size are used as control variables in research. Researchers used a sample of companies listed on the Indonesian Institute for Corporate Governance 2010-2014. Source data used are secondary data obtained from SWA and financial statement data comes from IDX. The sampling method using purposive sampling. About 35 companies sampled in the study. Data analysis method is by using multiple linear regression. The results showed variables CGPI and leverage have significant negative effect on earnings management. Auditor independence and auditor reputation have positive effect but not significant. Size as a control variable can not fix the model, so it does not function as a control variable.Keywords: Corporate Governance Perception Index, Quality Auditor, Auditor Independence, Reputation Auditor, Leverage, Company Size, Earnings Management
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN CORPORATE GOVERNANCE TERHADAP EFFECTIVE TAX RATE Diah Ayu Agustin L, 11.05.52.0052; 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 the factors that affect the company’s effective tax rate. There are several factors used include profitability, liquidity, leverage,and corporate governance. This research was conducted based on survey on The Indonesia Institute Corporate Governance (IICG) by using the company’s analysis in the ranking on the Corporate Governance Perception Index (CGPI). The sampling methode for this research is using purpossive sampling with a period of study from 2011 until 2013. The influence of between variables are described using multiple analytical methods of regression. The researcch result showed that Profitability have the positive effect significantly to Effective Tax Rate, Liquidity have a positive significantly effect to the Effective Tax Rate. The research’s result showed that Leverage the significant negative effect against the Effective Tax Rate, and Corporate Governance’s effect the negative significant of Effective Tax Rate.Keywords: Profitability, Liquidity, Leverage, Corporate Governance, Effective Tax Rate
PENGARUH MEKANISME CORPORATE GOVERNANCE, AUDIT TENURE, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN Angga Eka Saputra, 12.05.52.0072; Indarti, MG. Kentris
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

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The purpose of this study was to examine and analyze the factors that affect the integrity of the financial statements. Independent variables used in this research is corporate governance, audit tenure, firm size and leverage. While the dependent variable used in this study is the Integrity of Financial Statements. This research was conducted in the Indonesia Stock Exchange using the Corporate Governance Perception Index (CGPI) that have gone public. The population in this research is listed companies in Indonesia Stock Exchange and the Corporate Governance Perception Index (CGPI) in the study period from 2011 until 2014 years. The sampling method using purposive sampling. The influence between variable explained using multiple linear regression test results and test results - t The results showed that the corporate governance affect the integrity of financial statements, audit tenure significant negative effect on the integrity of financial statements, while the size of the company and leverage do not affect the integrity of financial statements.  Keywords: Corporate Governance, Audit Tenure, Firm Size, Leverage, Integrity Of Financial Statements
DETERMINAN INTEGRITAS LAPORAN KEUANGAN (Studi Pada Perusahaan Yang Mengikuti Program Corporate Governance Preception Index Tahun 2011-2014) Puji Novia Kurniawati, 12.05.52.0069; Indarti, MG. Kentris
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

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The purpose of this study was to analyze the influence of corporate governance, independence, audit quality and size of the integrity of the financial statements on the company's corporate governance program preception CGPI index in 2011-2014. The population is all companies follow corporate governance program preception CGPI index in 2011-2014. The sample in this study as many as 70 companies. The sampling technique used purposive sampling. The analytical tool used is a linear regression analysis. The results of the analysis can be concluded that: Corporate governance perception index positive and significant impact on the integrity of financial statements. The independence is not significant positive effect on the integrity of financial statements. Quality audits significant positive effect on the integrity of financial statements. Size companies significant positive effect on the integrity of financial statements.   Keywords: GCG, Independence, Audit Quality, Size and Integrity of Financial Statements
FAKTOR - FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2013-2015) Erliva Oktavita, 11.05.52.0016; Indarti, MG. Kentris
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

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The purpose of this study was to analyze the influence of return on assets, return on equity, current ratio, debt to asset ratio, debt to equity ratio, total asset turnover ratio against financial distress in companies listed on the Stock Exchange Year 2013-2015. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange (BEI). The sample in this study as many as 101 companies. The sampling technique used purposive sampling. The criteria for the sample in this study is melaporakn company's financial statements, the company uses Rupiah and companies that have complete data. The analysis tool used is logistic regression. The results of the analysis can be concluded that: Return on assets significantly negative effect on the likelihood of financial distress. Return on equity does not significantly influence financial distress. Current ratio does not significantly affect the likelihood of financial distress. Debt to total assets ratio is a significant positive effect on the likelihood of financial. Debt to equity ratio is a significant positive effect on the likelihood of financial distress. Total asset turnover ratio significantly negative effect on the likelihood of financial distress.  Keywords: Return on Assets, Return on Equity, Current Ratio, Debt to Asset Ratio, Debt to Equity Ratio, Total Asset Turnover Ratio, Financial Distress
PENGARUH RASIO KESEHATAN BANK DENGAN RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNING DAN CAPITAL (RGEC) TERHADAP PROFITABILITAS BANK Nurasih Yuni Utami, 12.05.52.0122; Indarti, MG. Kentris
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

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This study aims to transform and analyze the influence of risk profile, good corporate governance, earnings, and capital on profitability in banking companies listed in Indonesia Stock Exchange 2011-2014 period. In this study, researchers used data population banking financial companies listed on the Stock Exchange during 2011-2014. The method used is purposive sampling method. Test equipment in this study using multiple linear regression, partial test (t test) and a simultaneous test of f (f test). The results of this study are credit risk, and corporate governance (CG) a negative effect on profitability. Earning a positive effect on profitability. Meanwhile, liquidity risk and capital does not affect the profitability.Keywords: Risk Profile, Good Corporate Governance, Earning, Capital, Profitabilitas
PENGARUH BOOK TAX DIFFERENCES, ARUS KAS OPERASI, DAN TINGKAT HUTANG TERHADAP PERSISTENSI LABA Rahmatika Yunita, 13.05.52.0102; Indarti, MG. Kentris
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 research test the influence of capital book tax difference based on temporary and permanent differences, operating cash flow, and leverage on the earnings persistence. The research doing in Indonesia Stock Exchange for 3 years using analysis unit manufacturing company. The method sampling using a porposive sampling by period of 2013 to 2015. The analiys technique that used is multiple regression analysis. The results of this research suggerts that tempoeary is negative influence and significant on the earnings persistence. Permanent difference is positive influence and no significant on the earnings persistence. Operating cash flow has possitive and significant effect on earnings persistence, while leverage have negative effects and signifikant on earnings persistence.Keywords: Book Tax Differences, Operating Cash Flow, Leverage, and Earnings Persistence
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
Publisher : Students' Journal of Accounting and Banking

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Abstract

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 KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN YANG TERDAFTAR DI INDONESIAN SUSTAINABILITY REPORT AWARD (ISRA) TAHUN 2013-2015 Arini Hidayati, 13.05.52.0183; 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 analyzed the effect of the characteristic of the company and corporate governance disclosure to sustainability report. Variable characteristic of the company used in research is profitability, liquidity, and leverage. For corporate governance used in research is audit committee and board of directors. Population of this study were taken from company listed on Indonesian sustainability report award period of 2013-2015. This study uses purposive sampling method and collected 50 data. Data analysis whit test clasic assumption and hypoteses test method used multiple regression. The results of this study indicate that the firm's characteristic factor is profitability has no effect on sustainability report disclosure practices. Liquidity and leverage have a significant effect on the practice of sustainability report disclosure. Audit committee variable has no effect on sustainability report disclosure while board variable has significant effect on sustainability report disclosure.Keywords: Sustainability Report, Profitabillity, Liquidity, Leverage, Audit Committee, Board of Directors
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