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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) 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

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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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Abstract

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 firms 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
KEPEMIMPINAN TRANSFORMASIONAL KEPALA SEKOLAH SEBAGAI PEMODERASI PENGARUH KOMPETENSI PROFESIONAL DAN KOMITMEN NORMATIF TERHADAP KINERJA ( STUDI PADA SMP NEGERI SUB RAYON 3 KOTA SEMARANG Mukaromah, 12.52.02.0180; Indarti, MG Kentris
Jurnal Mahasiswa Pasca Sarjana periode pertama 2015
Publisher : Jurnal Mahasiswa Pasca Sarjana

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This study is intended to analyze the influence of professional competence of teachers, and normative commitment of teachers on teacher’s performance with moderation of transformational leadership by school principal. The population of the entire state teachers in state junior high school in sub rayon 3 of Semarang city summed up to 285 people with only 167 people were taken as samples by using Slovin method of sampling. The results of partial analysis of each variable are not significant on professional competence of teachers while normative commitment have not significant effect on the performance of teachers, and principals’ transformational leadership have not significantly influence the performance of teachers in Junior High School in Sub Rayon 3 of Semarang City. Strong interaction between the professional competence of teachers and principals transformational leadership , can not provide a strong influence also on improving teacher performance, as well as strong interaction between normative commitment of teachers and principals transformational leadership, can not provide a strong influence also on improving teacher performance. Keywords: professional competence of teachers, normative commitment of teachers, teacher’s performance, transformational leadership of principals.
PENGARUH AKRUAL, ARUS KAS OPERASI, UKURAN PERUSAHAAN, DAN TINGKAT HUTANG TERHADAP PERSISTENSI LABA Iis Fitriani, 13.05.52.0203; 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 examines the effect of accrual, operating cash flow, firm size, andthe level of debt to earnings persistence. This reseach was conducted at the Indonesian Stock Exchange periode of 2013 through 2015. Unit manufacturing companies that have gone public. The sampling method using purposive sampling the study period of 2013 through 2015. The analysis technique that used is multiple regression analysis using SPSS 23. As a condition for statistical testing has been done normality test and classical assumption that the result show that distribution is the norm and escaped from the classical assumption. The result showed that accrual and operating cash flow does not effect on earnings persistence. firm sizepositive effect on earnings persistence. The level of debt negative effect on earnings persistence.Keywords: Accrual, Operating Cash Flow, Firm Size, The Level of Debt, and Earnings Persistence
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 companys 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 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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Abstract

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
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL TERHADAP PROFITABILITAS BANK (Studi Pada Bank Umum Yang Go Public di BEI Periode Tahun 2013-2015) Rizka Dyah Lukitasari, 14.05.62.0003; 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

This study examines the factors that affect the profitability of banking companies listed on the IDX period 2013-2015. This research is conducted in Bursa Efek Indonesia by using unit of analysis of banking company. 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 result of the research shows that variable of Loan to Deposit Ratio (LDR) has positive and insignificant effect to profitability, so hypothesis 1 is unacceptable, Non Performing Loan (NPL) variable has positive and insignificant effect on profitability, so hypothesis 2 Unacceptable, Good Corporate Governance (GCG) variable has a positive and significant influence on profitability, so hypothesis 3 is acceptable, Net Profit Margin (NPM) variable has positive and significant influence to profitability, so hypothesis 4 is acceptable, variable of Capital Adequacy Ratio (CAR) has a negative and significant influence on profitability, so hypothesis 5 is unacceptable, Inflation variables have a negative and significant impact on profitability, so hypothesis 6 is acceptable.Keywords: LDR, NPL, GCG, NPM, CAR, Inflation and Profitability
PENGARUH PENDAPATAN ASLI DAERAH (PAD) DAN DANA ALOKASI UMUM (DAU) TERHADAP PDRB DENGAN BELANJA MODAL SEBAGAI VARIABEL MEDIATING (Studi Kabupaten/Kota di Provinsi Jawa Tengah Tahun 2013 – 2015 Vivi Dela Safindah, 14.05.52.0252; Indarti, MG. Kentris
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 objective of this research was to analyze the effect of capital expenditure in mediating the relationship between Regional Generated Revenues and General Allocation Fund to the economic growth as measured by the Regional Gross Domestic Product (PDRB). Secondary data of those variables were collected from 35 regency/municipality in Central Java Province for the period of 2013 to 2015. Analysis technique using by path analysis.The results of the research showed (1) there is a positive influence and significant Regional Generated Revenues effect on capital expenditure, (2) there is a positive influence and significant General Allocation Fund effect on capital expenditure, (3) there is a positive influence and significant Regional Generated Revenues effect on economic growth (PDRB), (4) there is a positive influence and significant General Allocation Fund effect on economic growth (PDRB), (5) there is a negative influence and did not significant capital expenditure effect on economic growth (PDRB),(6) the variable capital expenditures are not proven to mediate the influence of Regional Generated Revenues effect on economic growth (PDRB),(7) the variable capital expenditures are not proven to mediate the influence of General Allocation Fund effect on economic growth (PDRB).Keywords: Regional Generated Revenues, General Allocation Fund, Capital Expenditure, Economic Growth, Regional Gross Domestic Product (PDRB)
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE, LIKUIDITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN Joel Pardin Malau, 14.05.52.0182; Indarti, MG. Kentris
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

The purpose of this study is to examine the effect of Good Corporate Governance, Liquidity and Corporate Growth on the performance of companies that participate in the 2014-2017 Corporate Governance Perception Index Program. The population is all companies that participate in the 2014-2017 Corporate Governance Perception Index Program. The sampling technique uses purposive sampling. The analytical tool used is multiple linear regression. The results of the analysis can be concluded that: Good corporate governance does not have a significant effect on company performance (ROA). Liquidity has a positive and significant effect on company performance (ROA). The company's growth has no significant effect on company performance (ROA).
PENGARUH PENGUNGKAPAN CSR, LABA AKUNTANSI, DAN ARUS KAS TERHADAP ABNORMAL RETURN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2014-2017 Vivi Nur Malasari, 14.05.52.0248; Indarti, MG. Kentris
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

The purpose of this research was to analyze the effect of CSR Disclosures, Accounting Profits, Operating Cash Flows, Investment Cash Flow, and Funding Cash Flow on Abnormal Return. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. The data analysis tool used in this study is descriptive analysis and multiple regression analysis. The results of this study indicate that CSR disclosure has a negative effect not significantly on Abnormal Return. Accounting Profit has a negative effect not significant on Abnormal Return. Operating Cash Flow has a positive and insignificant effect on Abnormal Return. Investment Cash Flow negative effect is not significant on Abnormal Return. Funding Cash Flow has a significant negative effect on Abnormal Return.
PENGARUH PER, STRUKTUR MODAL ,IOS DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2017 Febrina Hary Putri, 14.05.52.0089; Indarti, MG. Kentris
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

The purpose of study is to know influence PER, Capital Structure, Investement Opportunity Set and Liqudity against the value of the company. As for thepopulation in this study the population used in this study is a manufacturing company listed on the Indonesia stock exchange (BEI) in 2015-2017. The sample in this study was chosen using purposive sampling method,namely how to randomly draw or select samples that have a specific goal or target. The analytical tool used is multiple linear regresssion . Secondary data in this study are prospects of manufacturing companies listed on the indonesia stock exchange(BEI) in 2015-2017. Sorce of financial statement data obtained from IDX.Research results show that PER, Capital Structure, Liqudity affect the value of the company while Investement Opportunity Set does not affect the value of the company.This study was sampled only for companies in the manufacturing sectorhence it is possible to expand researched sectors such as the financial sector,property, transportation, and service companies so that they can provide better and more accurate result.
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