Article Per Year (5 Year)
p-Index From 2021 - 2026
4.393
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

 2   3   4   5   6 
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

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

Abstract

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

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

Abstract

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
PENGARUH GOOD CORPORATE GOVERNANCE, LIKUIDITAS, PERTUMBUHAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN YANG MENGIKUTI PROGRAM CORPORATE GOVERNANCE PERCEPTION INDEX PERIODE TAHUN 2012-2016 Susana Dewi Astutik, 13.05.52.0234; 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

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

Abstract

The purpose of this study is to examine the influence of Good Corporate Governance, Liquidity, Corporate Growth and Company Size on company performance following Corporate Governance Perception Index Program Period 2012-2016. The population is all companies that follow the Corporate Governance Program Perception Index Period 2012-2016. Sampling technique using purposive sampling. The sample criteria in this study are (a) Companies other than banking, insurance and financing. (b) The Company has complete data. (c) The financial statements are presented in Rupiah (d) Companies earning a positive net profit for the period of observation. Analyzer used is multiple linear regression. The results of the analysis can be concluded that: Good corporate governance has no significant effect on company performance (ROA). Liquidity has a positive and significant impact on company performance (ROA). Corporate growth has no significant effect on company performance (ROA). Company size has a positive and significant effect on company performance (ROA).Keywords: Good Corporate Governance, Liquidity, Corporate Growth, Company Size and Company Performance
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

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

Abstract

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 companys 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
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

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

Abstract

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
FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2013-2015 Winda Zuliyanti, 14.05.62.0005; 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

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

Abstract

This study examines the factors that affect stock returns in manufacturing companies food and beverage sector listed on the IDX period 2013-2015. This research is conducted at Indonesia Stock Exchange by using unit analysis of manufacturing company of food and beverage sector. Sampling method using purposive sampling, that is sample determination technique by using certain criteria. The relationship or influence between variables is explained by using multiple linier regression analysis method and hypothesis test (t test). The results showed that the variable Return On Equity (ROE) has a negative and significant effect on stock returns, variable Current Ratio (CR) has no significant effect on stock return, Debt to Equity Ratio (DER) variable has no significant effect on Stock returns and exchange rate variables have a negative and significant effect on stock returns.Keywords: ROE, CR, DER, EPS, Exchange Rate and Stock Return
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

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

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 companys 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 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

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

Abstract

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 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

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

Abstract

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

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

Abstract

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
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