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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 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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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
PENGARUH PRESOR, MACHIAVELLIAN, PREFERENSI RISIKO, DAN KEKINIAN INFORMASI TERHADAP PENGAMBILAN KEPUTUSAN ETIS KONSULTAN PAJAK Olivia Nadia Lisa Febriyani, 13.05.52.0205; 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 influence of presor, machiavellian, risk preference, the current information on the ethical decision making of tax consultants. This research was conducted at Tax Consultant Office of Semarang. The research used sample of tax consultant in Semarang City. The sampling method uses convenience sampling and determination of a minimum sample using the slovin formula. The analysis technique used is multiple linear regression with SPSS program. As a requirement for the test statistics have been tested normality and the classical assumption that the results show the data is normally distributed and pass from the classical assumption test. The results of this study indicate that the variable presor and the current information has no significant effect on ethical decision making tax consultant. While variable machiavellian and risk preference have a significant positive effect to ethical decision of tax consultant.Keywords: Presor, Machiavellian, Ris
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 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

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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
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 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 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

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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
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