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PENGARUH FAKTOR INTERNAL DAN EKSTERNAL TERHADAP KREDIT PERBANKAN Raditya Cahya Nugraha, 09.05.52.0086; Lisiantara, Greg. Anggana
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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Bank is a financial institution that serves as a financial intermediary. Banks accept deposits from the public money and then distribute it back in the form of loans. Loan portfolio allows the investment, distribution, and consumption of goods and services, considering all the activities are always associated with the use of money. This study aims to empirically examine the effect of third-party funds (DPK), capital adequacy ratio (CAR), Non Performing Loans (NPL), Return on Assets (ROA), Interest Rates and Inflation on bank credit.The population in this study is the banks listed on the Stock Exchange during the year 2009 to 2011. Based on the selection criteria in this study found 25 companies, which produce 75 Data pooling. The method of analysis used to analyze the influence of third-party funds (DPK), capital adequacy ratio (CAR), Non Performing Loans (NPL), Return on Assets (ROA), Interest Rates and Inflation on bank lending is multiple linear regression analysis. The results of this study it can be concluded that: third party funding (TPF) positive effect on bank lending. While the capital adequacy ratio (CAR), Non Performing Loans (NPL), Return on Assets (ROA), Interest Rates and Inflation does not affect the bank creditKeywords: Third Party Funds (TPF), capital adequacy ratio (CAR), Non Performing Loans (NPL), Return on Assets (ROA), interest rate, inflation and bank lending

ANALISIS FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PUBLIKASI LAPORAN KEUANGAN (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2008-2010) Hendro Wibowo, 08.3503.0715; Lisiantara, Greg. Anggana
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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This study aims to analyze the factors that affect the timeliness of financial reporting of public companies in Indonesia. The factors examined in this study are liquidity, profitability, solvency, reputable public accounting firm, and firm size as an independent variable while punctuality as the dependent variable. The study sample consisted of 67 companies listed in the Indonesia Stock Exchange (BEI) and submit financial reports to Bapepam in the period 2008-2010. The data used in this study is secondary data and selection of samples by using the method of purposive. The analytical tool used is the logistic regression analysis at a significance level of 5%. Hypothesis testing results show that (1) Liquidity does not affect the timeliness of the publication of the financial statements. (2) Profitability positive effect on the timeliness of the publication of the financial statements. (3) Solvency no effect on the timeliness of the publication of the financial statements. (4) Reputation KAP does not affect the timeliness of the publication of the financial statements. (5) Firm size does not affect the timeliness of the publication of the financial statements. Keywords: liquidity, profitability, solvency, reputable public accounting firm, firm size and timeliness.Keywords: liquidity, profitability, solvency, reputable public accounting firm, firm size and timeliness

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2008-2010) S. Kristian, 08.3503.0708; Lisiantara, Greg. Anggana
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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One of the qualitative characteristics of financial reporting is relevant, the manifestations can be seen from ketepatwaktuan reporting. Ketepatwaktuan can be traced from the audit delay, ie the period between the closing date until the date of the auditors report. This study aims to test empirically the effect of firm size, profitability, solvency and quality auditor to audit delays in manufacturing companies listed on the Indonesia Stock Exchange. Based on the selection criteria in this study found 41 companies, which generate 123 a data pooling. Analytical methods used to analyze the influence of company size, profitability, solvency and quality auditor to audit delay is multiple linear regression analysis. The results of this study can be concluded that: (1) firm size has a positive effect on audit delay, meaning the higher the size of the company, the audit firms delay longer. (2) does not affect the profitability of audit delay. (3) Solvency no effect on audit delay. (4) The quality auditor negative effect on audit delay, meaning the better the quality of auditors, it will have a shorter delay time audt.Keywords: firm size, profitability, solvency, quality auditors and audit delay

ANALISIS PENGARUH RASIO CAMELS TERHADAP RETURN SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2010-2012 Putra Pratanggapati, 09.05.52.0049; Lisiantara, Greg. Anggana
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

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This study was conducted to examine the effect of ratio CAMELS (Capital Adequacy Ratio, Return On risked Assets, Net Profit Margin, Return on Assets, Loan to Deposits Ratio and Interest Rate Risk on stock returns.The population used in this study are listed on the Stock Exchange Bank during the years 2010-2012. The sampling technique used was purposive sampling. Obtained a total sample of 24 banking companies. The data analysis technique used is multiple linear regression and hypothesis testing using the t-statistic for testing the partial regression coefficients and F-statistics to test the significance of the effect together with a significance level of 5%. It also performed classical assumption which include normality test, multicollinearity, heteroscedasticity and autocorrelation test.Analysis results can be concluded that: variable Capital adequacy ratio, Return on risked assets (RORA) and Net profit margin (NPM) has no significant effect on stock returns, while the variable Return on Assets, Loan to deposite and Interest Rate Risk ratio has a positive effect on stock returns.Keywords: Capital Adequacy Ratio, Return On Risked Assets, Net Profit Margin, Return on Assets, Loan to Deposits Ratio, Interest Rate Risk and stock returns

PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN DIVIDEN, PERTUMBUHAN PERUSAHAAN, PROFITABILITAS DAN STRUKTUR ASET TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Sonny Indra Permana, 10.05.52.0098; Lisiantara, Greg. Anggana
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

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This researchâs purpose it to analyze factors that impact debt policy on manufacturing companies that registered on BEI. Population on this research is a manufacturing companies that registered on indonesian stock exchange (BEI).The sample used on this research is about 99 companies that observed on 2010 until 2012 with purposive sampling technique. The independent variabel on this research are Managerial Ownership, Institutional Ownership, Dividend Policy, Company Growth, Profitability and asset structure. While the dependent variable is proxied using the Debt Policy (DER). The analysis used multiple linear regression.The results showed that the Institutional Ownership, Dividend Policy, and Profitability does not affect the Debt Policy (DER). Meanwhile Managerial Ownership, Company Growth, And Asset structures that affect company Debt Policy(DER).Keywords: Managerial Ownership, Institutional Ownership, Dividend Policy, Company Growth, Profitability Asset Structure and Debt Policy (DER)

PENGARUH STRUKTUR AKTIVA, UKURAN PERUSAHAAN, PROFITABILITAS, OPERATING LEVERAGE DAN TINGKAT PERTUMBUHAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2012 Agus Rudianto, 10.05.52.0141; Lisiantara, Greg. Anggana
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

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The purpose of this study is to examine and analyze the asset structure, size, profitability, operating leverage and growth of the capital structure in property and real estate companies in Indonesia Stock Exchange in 2010-2012.In this study, researchers obtained a sample of 37 companies during the years 2010 to 2012 so that the pool of data 111 obtained companies. But when there was outlier, the samples became 105 companies.Method samples were used in the analysis is multiple regression and analysis using SPSS for data processing.The results of this study variables asset structure is significant negative effect on the capital structure, the size is significant positive effect on capital structure. While variable profitability, operating leverage and growth had no significant effect on capital structure.Keywords: Asset Structure, Size, Profitability, Operating Leverage, Growth, Capital Structure

ANALISIS PENGARUH FAKTOR INTERNAL BANK TERHADAP JUMLAH PENYALURAN KREDIT PADA BANK UMUM KONVENSIONAL DI INDONESIA Galih Sulistio, 10.05.52.0003; Lisiantara, Greg. Anggana
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

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This study aims to examine the influence of internal factors analysis of the number of lending banks on Conventional Banks in Indonesia are listed in Bank Indonesia (BI) in the year 2008 to 2011 includes a factor of Third Party Funds (DPK), Capital Adequacy Ratio (CAR), Non Performing Loans (NPL), Return on Assets (ROA), Loan to Deposit Ratio (LDR), and Operational Efficiency (BOPO). The sample used 78 Bank and hypothesis testing using t-test with a significance level of 5 %.Based on the results of that study showed a significant positive impact deposits, CAR significant negative effect, NPL is no significant negative effect, ROA is no significant positive effect, LDR is no significant negative effect, BOPO is no Â significant negative effect.Keywords: Credit, Third Party Funds, Capital Adequacy Ratio, Non-Performing Loan, Return on Assets, Loan to Deposit Ratio, Operational Efficiency

PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014-2016 Dewi Nur Yuliani, 14.05.52.0156; Lisiantara, Greg. 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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This study aims to examine and analyze the effect of profitability, firm size, board of commissioner size, leverage and audit committee on Complete Disclosure of Corporate Social Responsibility in Banking Companies Listed on the Indonesia Stock Exchange for the 2014-2016 Period. The population in this study are banking companies listed on the Indonesia Stock Exchange (IDX) and published financial statements from 2014 to 2016. This research is an empirical study using a sensus 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 Audit Committee has a significant positive effect on disclosure of Corporate Social Responsibility. While profitability, company size, board of commissioner size and leverage have no significant effect on disclosure of Corporate Social Responsibility.

Sosialisasi Akuntan Mengajar Dorong Minat Belajar Akuntansi Dan Membuka Pilihan Karir Srimindarti, Ceacilia -; Hardiningsih, Pancawati -; Lisiantara, Greg. Anggana; Nuswandari, Cahyani -
PENA ABDIMAS : Jurnal Pengabdian Masyarakat Vol 6 No 1 (2025): Januari 2025
Publisher : LPPM Universitas Pekalongan

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The decline in student interest in accounting can be caused by various factors. Several factors behind the decline in student interest in accounting include a lack of understanding of the accounting profession, high competition with other fields, lack of promotion of the accounting profession, and the perception that accounting is only for people with a financial background. Several professional organizations and accounting educational institutions have attempted to further promote the benefits and opportunities in an accounting career. Various education and training programs have been developed to make accounting more relevant and attractive to the younger generation who are more digital and technology-oriented. The proposal for this community service program is motivated by the importance of opening students' insights into the prospects for a future profession in accounting which is still promising but also followed by always updating information technology. The socialization of teaching accountants was attended by 30 accounting students and teachers who took turns. Furthermore, the method used in this PKM is in the form of training and mentoring for approximately 2 months. After participating in training and mentoring, it is hoped that participants will have more open insights regarding the accounting profession, thereby increasing the number of students' interest in accounting. The expected output in this community service is in the form of scientific articles published in nationally reputable journals.

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