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All Journal Dinamika Akuntansi Keuangan dan Perbankan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Students´ Journal of Accounting and Banking Proceeding SENDI_U Jurnal Akuntansi dan Pajak Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Indonesia Accounting Journal Jurnal Riset Akuntansi Politala Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
G. Anggana Lisiantara
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALISIS PENGARUH KARAKTRISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN RISIKO PERUSAHAAN (Studi Empiris Pada Perusahaan-Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2012-2015) Khotib Zaenal Mustofa, 13.05.52.0165; Lisiantara, G. Anggana
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 research aims to examine and analyse empirical evidence about the influence of karaktristik company and corporate governance risk disclosure against the companies in manufacturing companies. The characteristics of companies that are used in this research is the level of profitability, the companys size, the level of liquidity, stock ownership structure, the size of the Board of Commissioners and the expertise of the audit committee the audit committee meeting frequency. Method of sampling using a purposive sampling with a period of 2012-2015 years of research. As many as 94 registered manufacturing company BEI (Indonesia stock exchange) be used as a sample in this research. Stakeholder theory is used to describe the relationships between variables. Risk disclosure in this study using a content analysis based on identifying sentences risk disclosure in reports annual report. Statistical methods are used to test the hypothesis is multiple regression analysis. The results of this study suggest that public ownership structure positive effect significantly to levels of risk disclosure company. While the companys size, profitability, liquidity, the expertise of the audit committee of the Board of Commissioners, the size and frequency of meetings of the audit committee of influential positive and insignificant against the disclosure of the risks of the company.Keywords: Risk Disclosure, Stakeholder Theory, Profitability Level, Firm Size, Liquidity Level, Public Shareholding Structure, Board Size, Audit Committee Expertise, and Frequency of Meetings of The Audit Committee
ANALISIS PENGARUH KARAKTRISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN RISIKO PERUSAHAAN (Studi Empiris Pada Perusahaan-Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2012-2015) Khotib Zaenal Mustofa, 13.05.52.0165; Lisiantara, G. Anggana
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 research aims to examine and analyse empirical evidence about the influence of karaktristik company and corporate governance risk disclosure against the companies in manufacturing companies. The characteristics of companies that are used in this research is the level of profitability, the companys size, the level of liquidity, stock ownership structure, the size of the Board of Commissioners and the expertise of the audit committee the audit committee meeting frequency. Method of sampling using a purposive sampling with a period of 2012-2015 years of research. As many as 94 registered manufacturing company BEI (Indonesia stock exchange) be used as a sample in this research. Stakeholder theory is used to describe the relationships between variables. Risk disclosure in this study using a content analysis based on identifying sentences risk disclosure in reports annual report. Statistical methods are used to test the hypothesis is multiple regression analysis. The results of this study suggest that public ownership structure positive effect significantly to levels of risk disclosure company. While the companys size, profitability, liquidity, the expertise of the audit committee of the Board of Commissioners, the size and frequency of meetings of the audit committee of influential positive and insignificant against the disclosure of the risks of the company.Keywords: Risk Disclosure, Stakeholder Theory, Profitability Level, Firm Size, Liquidity Level, Public Shareholding Structure, Board Size, Audit Committee Expertise, and Frequency of Meetings of The Audit Committee
PENGARUH LIKUIDITAS, LEVERAGE, OPERATING CAPACITY, PROFITABILITAS DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016) Lilik Febrina, 14.05.52.0051; Lisiantara, G. Anggana
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

This study aims to examine the effect of liquidity, leverage, operating capacity, profitability, and sales growth of financial distress.  This research was conducted at the companies listed on the Stock Exchange in 2013-2016. The samples used were as many as 260 observations selected using purposive sampling method.  Data collection was done by using the documentation obtained from BEI website and Pojok BEI-Unisbank Stikubank (Unisbank). The analysis technique used is logistic regession. The results of the analysis of this study indicate that the leverage,operating capacity, and profitability  rations are able to affects the financial distress of manufacturing company, while the likuidity and sales growth ratios are not able to influence the probability of financial distress.Keywords : Liquidity, Leverage, Operating Capacity, Profitability,  Sales Growth, Financial Distress
LIKUIDITAS, LEVERAGE, OPERATING CAPACITY, PROFITABILITAS, SALES GROWTH SEBAGAI PREDITOR FINANCIAL DISTRESS (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2016) Lisiantara, G. Anggana; Febrina, Lilik
Proceeding SENDI_U 2018: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

Penelitian ini dilakukan untuk meneliti pengaruh rasio likuiditas, leverage, operating capacity, profitabilitas dan sales growth terhadap financial distress. Penelitian ini diadakan di perusahaan manufaktur yangterdaftar di BEI periode 2013-2016. Jumlah sampel yang terpilih adalah sejumlah 260 amatan yang ditentukan dengan menggunakan metode purposive sampling. Pengumpulan data dilakukan dengan teknik dokumentasi yang dikumpulkan melalui situs BEI dan Pojok BEI-Unisbank Stikubank (Unisbank). Teknik analisis yang digunakan yaitu regresi logistik. Hasil analisis dari penelitian ini menyatakan bahwa rasio leverage, operating capacity, dan profitabilitas mampu mempengaruhi financial distress, sedangkan rasio likuiditas dan sales growth tidak mampu mempengaruhi financial distress.
PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), TOTAL ASSETS TURNOVER (TATO), RETURN ON EQUITY (ROE), EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM Ari Anggraini, 15.05.52.0273; Lisiantara, G. Anggana
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

This study aims examine Current Ratio (CR), Debt to Equity Ratio (DER), Total Assets Turnover (TATO), Return On Equity (ROE) and Earning Per Share (EPS) to stock prices. This research was conducted in Indonesia by using an analysis unit of manufacturing companies that had gone public. The population of this study is manufacturing companies listed on the Indonesian Stock Exchange (IDX). The sampling method uses a purpose sampling. Research period from 2015 to 2017 ang obtained as many as 295 companies. The data analysis technique used is multiple linear regression analysis. The results of the study show that Current Ratio (CR) and Total Assets Turnover (TATO) have no effect on stock prices. Return On Equity (ROE) and Earning Per Share (EPS) have a positive influence on stock prices. While Debt to Equity Ratio (DER) has a positive effect on stock prices.
PENGARUH KONDISI KEUANGAN PERUSAHAAN, UKURAN PERUSAHAAN, OPINION SHOPPING DAN AUDIT CLIENT TENURE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014 – 2017 Anggia Maharani, 15.05.52.0274; Lisiantara, G. Anggana
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

This study aims to examine financial condition, company size, opinion shopping and audit client tenure that influence the acceptance going concern of audit opinion in manufacturing companies listed on the Indonesia stock exchange for the period 2014-2017. The population in this study are all Manufacturing Companies Registered on the Stock Exchange of the 2014-2017 period. The sample selection uses the purpose sampling method. Total of sample in this research is 66 data. The analytical tool used in this study is logistic regression analysis. The test results show that financial conditon has a significant negative effect on the acceptance going concern of audit opinion. Company Size, Opinion shopping and Audit Client Tenure do not have a significant effect on the acceptance going concern of audit opinion.
ANALISIS PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, TIPE INDUSTRI, PERTUMBUHAN PERUSAHAAN DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2013-20 Nita Rizky Berlianti, 15.05.52.0255; Lisiantara, G. Anggana
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 ot this study was to analyze the effect of profitability, leverage, firm size, industry type, company growth and environmental performance on disclosure of Corporate Social Responsibility (CSR). In this study the population used is manufacturing companies listed on the Indonesia Stock Exchange during the period 2013-2017. Sampling using purposive sampling method, namely manufacturing companies during 2013-2017, which amounted to 701 companies that fit the criteria. Data testing technique is to use multiple linier regression analysis. The results of the study show that the variable that has a significant positive influence on disclosure of Corporate Social Responsibility (CSR) is the profitability and growth of the company. Whereas Leverage and environmental performance negatively affect disclosure of Corporate Social Responsibility (CSR). Then for company size and industry type variables do not affect the disclosure of Corporate Social Responsibility (CSR).
PENGARUH PERTUMBUHAN PENJUALAN, TOTAL ASSET TURNOVER, MODAL KERJA, DAN STRUKTUR MODAL TERHADAP PROFITABILITAS DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015 – 2017 Arin Affifah, 15.05.52.0258; Lisiantara, G. Anggana
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

This study aims to examine the effect of sales growth, total asset turnover, working capital, and capital structure on profitability and firm size as a control variable in manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017. The population in this study are all Manufacturing Companies Registered on the Stock Exchange of the 2015-2017 Period. The sample selection uses a purposive sampling method. The analytical tool used in this study is multiple linear regression analysis. The test results show that partially sales growth does not affect profitability, total asset turnover, working capital, and firm size have a significant positive effect on profitability. While the capital structure has a significant negative effect on profitability.
PENGARUH WORKING CAPITAL TO TOTAL ASSET, DEBT TO EQUITY RATIO, OPERATING INCOM TO TOTAL LIABILITIES, TOTAL ASSET TURNOVER, INVENTORY TURNOVER DAN NET PROFIT MARGIN TERHADAP PERTUMBUHAN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Jelita Mardiana Prihani, 14.05.52.0204; Lisiantara, G. Anggana
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

This study aims to examine and analyze the Working Capital to Total Asset (WCTA), Debt to Equity Ratio (DER), Operating Income to Total Liabilities (OITL), Total Asset Turnover (TATO), Inventory Turnover (ITO), and Net Profit Margin (NPM) of Profit Growth in Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2015-2017 Period. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) and published financial statements from 2015 to 2017. This research is an empirical study using a purposive sampling technique in sampling. The analytical tool used is normality test, classic assumption test, multiple linear regression test, model test and hypothesis test. Based on the research that has been conducted, the results of this study show that the Operating Income to Total Liabilities (OITL), Total Asset Turnover (TATO), Inventory Turnover (ITO) has a significant effect of Profit Growth. While Working Capital to Total Asset (WCTA), Debt to Equity Ratio (DER) and Net Profit Margin (NPM) have no significant effect of Profit Growth.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA PERUSAHAAN REAL ESTATE AND PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2011–2014 Aditya Wisnu Pradana, 12.05.52.0020; Lisiantara, G. Anggana
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 research aims to examine and analyze the influence of board of commissioners, leverage, company size, profitability, and environmental performance towards corporate social responsibility in real estate and property companies listed on Indonesia Stock Exchange period 2011-2014. Population in this research are all of real estate and property companies in Indonesia Stock Exchange. Samples in this research is 162 research data. Multiple Regression Analysis technique is used for the data analysis test. The results showed that the variables that have a significant influence on corporate social responsibility is board of commissioners and company size. While leverage, profitability and environmental performance does not have a significant impact on corporate social responsibility.  Keywords: Board of Commissioners, Leverage, Company Size, Profitability, Environmental Performance, Corporate Social Responsibility
Co-Authors 09.05.52.0105 Arisya Eri Pradita Abd. Rasyid Syamsuri Aditya Wisnu Pradana, 12.05.52.0020 Aditya Wisnu Pradana, 12.05.52.0020 Anggia Maharani, 15.05.52.0274 Ari Anggraini, 15.05.52.0273 Arin Affifah, 15.05.52.0258 Cahyani, Della Rizky Devi Sulistyowati1 Diana Sulistiyaningrum, 14.05.52.0205 Diana Sulistiyaningrum, 14.05.52.0205 Febrina, Lilik Febrina, Lilik Fifin Setiani, 14.05.52.0052 Fifin Setiani, 14.05.52.0052 Hanif Rifa’i, 13.05.52.0152 Hanif Rifa’i, 13.05.52.0152 Ida Mustahgfiroh Jelita Mardiana Prihani, 14.05.52.0204 Khana Sae Mariya, 12.05.52.0139 Khana Sae Mariya, 12.05.52.0139 Kustyaningrum, Aprilliya Kusumawati, Nathalia Lilik Febrina, 14.05.52.0051 Lilik Febrina, 14.05.52.0051 Muhammad Fauzan, 13.05.52.0112 Muhammad Fauzan, 13.05.52.0112 Muhammad Prayogi, 13.05.52.0173 Muhammad Prayogi, 13.05.52.0173 Muna, Eristamia Faizul Nadya Mei Aulia Nita Rizky Berlianti, 15.05.52.0255 Primasari, Lia Chintia Puri, Ellisa Tiara Puspita, Zhilvia Della Rendy Anggara, 13.05.52.0134 Rendy Anggara, 13.05.52.0134 Sigit Prasetyo, 12.05.52.0080 Sigit Prasetyo, 12.05.52.0080 Siti Choiriyah Susanti Purboningsih, 14.05.52.0106 Virginia Elsa Haryono Virginia Elsa Haryono, 15.05.52..0089 Yuni Listiani, 14.05.52.0153