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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi Jurnal Studi Manajemen Organisasi Jurnal Ilmiah Akuntansi dan Humanika E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Students´ Journal of Accounting and Banking Jurnal Penelitian Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal GeoEkonomi Jurnal Wacana Ekonomi Jurnal Riset Akuntansi Politala Jurnal Ilmiah Wahana Pendidikan PROFICIO: Jurnal Pengabdian Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Cahyani Nuswandari
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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FAKTOR-FAKTOR YANG MEMENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017 Vivi Lana Aprianti, 15.05.52.0295; Nuswandari, Cahyani
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 research is a study that tests and analyzes the effect of firm size, managerial ownership, profitability, leverage, liquidity, and reputation of KAP on the timeliness of financial reporting. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange. This study used a purposive sampling method in sample selection using the sample criteria as manufacturing companies listed on the Indonesia Stock Exchange during the period 2015-2017. Based on the criteria, a sample of 297 companies was obtained during the three-year observation period. The analytical tool used is Logistic Regression. The results of the study indicate that the variable firm size and liquidity have a significant positive effect on the timeliness of financial reporting. Managerial ownership, profitability and leverage variables have a positive and not significant effect on the timeliness of financial reporting. KAP reputation variables have a negative and not significant effect on the timeliness of financial reporting.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL DALAM PERUSAHAAN MANUFAKTUR TAHUN 2015-2017. (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Arizta Rahmawati, 15.05.52.0022; Nuswandari, Cahyani
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 determine and analyze the effect of profitability, firm size, business risk, sales growth and asset structure on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The data used in this study are data of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2015-2017. The method in selecting samples in this study uses a purposive sampling method with the aim of getting samples that are suitable with the purpose of the study. Based on these criteria, 204 samples were obtained. The hypothesis in this study was tested using a multiple linear regression analysis methods. The results of this study indicate that: (1) there is a significant influence between profitability on capital structure, (2) there is no significant effect between firm size on capital structure, (3) there is a significant influence between business risk on capital structure, (4) There is a significant influence between sales growth on capital structure, (5) there is no significant influence between asset structure and capital structure.
PENGARUH RETURN ON ASSET, LEVERAGE, KUALITAS AUDIT, KOMITE AUDIT, DAN KARAKTER EKSEKUTIF TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2014-2017 Kartika Krisnawati, 15.05.52.0335; Nuswandari, Cahyani
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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Tax Avoidance is the legitimate minimizing of taxes. The purpose of this research is to examine and analyze the influence of return on asset, leverage, audit quality, audit committees, and executives character on corporate tax avoidance. This research was conducted at the companies listed on the Bursa Efek Indonesia in the observation period 2014-2017. Sampling method used was purposive sampling with 256 samples, consist from 64 companies during the observation period of 4 years. Data in this research were analyzed with multiple linear analysis techniques. The result of this research indicate that return on asset has positive effect on tax avoidance, while the other independen variabel (leverage, audit quality, audit committees, and executives character) has no effect on tax avoidance.
PENGARUH LEVERAGE, LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN DAN SAHAM PUBLIK TERHADAP PENGUNGKAPAN SUKARELA LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2017 Dian Alinda Saraswati, 15.05.52.0349; Nuswandari, Cahyani
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 influence of leverage, liquidity, profitability, firm size, and public shares on the broad disclosure of voluntary financial statements. The data used in this study are secondary data, in the form of company financial statements. To find out the variables that most influence the broad disclosure of financial statements. The number of research samples is 327 companies and in outliers to 324 companies. The sampling method used in this study was purposive sampling using certain criteria. The data was then tested with descriptive statistics, normality, multicollinearity, autocorrelation and heterocedasticity. The results of the study show normal data and are free from violations of classical assumptions. The next analysis is the use of multiple linear regression to explain the influence between these variables. The results of the analysis can be concluded that leverage has no significant negative effect on the completeness of financial statement disclosures, profitability has a positive and insignificant effect on the completeness of financial statement disclosures, company size and liquidity have a significant negative effect on the completeness of financial statement disclosures, and public shares have a significant positive effect on report disclosure completeness finance.
PENGARUH KARAKTER EKSEKUTIF, KOMITE AUDIT, UKURAN PERUSAHAAN, LEVERAGE, SALES GROWTH DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (Survei Pada Kantor BEI Di Semarang Tahun 2011-2013) Desi Nurhayati, 12.05.52.0050; Nuswandari, Cahyani
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

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Abstract

The study examined the influence of executive character, the audit committee, company size, leverage, sales growth and profitability against tax avoidance. This research was conducted at the Indonesian Stock Exchange by using analysis unit manufacturing companies that have gone public. The sampling method using purposive sampling the study period of 2011 up to 2013. The relationship and influence between variables or described by using multiple regression analysis. The results showed that the character of executives, audit committee, and Profitability has no effect on tax avoidance while the size of the company and Payable, Sales Growth effect on tax avoidance.Keywords: Character Executives, Audit Committee, Company Size, Leverage, Sales Growth, Profitability, Tax Avoidance
ANALISIS PENGARUH INTERNAL CASH FLOW, INTENSITAS MODAL, INSIDER OWNERSHIP, UKURAN PERUSAHAAN, RISIKO BISNIS, DAN PERTUMBUHAN PENJUALAN TERHADAP CAPITAL EXPENDITURE (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Yuanita Ayu, 12.05.52.0061; Nuswandari, Cahyani
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

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Abstract

The study examines the effect of internal cash flow, capital intensity, insider ownership, company size, bussines risk, sales growth on capital expenditure. This research was conducted at the Indonesian Stock Exchange by using a go public manufacturing company as the unit of analysis. The population are go public manufacturing company listed in Indonesian Stock Excahnge with observation period from 2012 until 2014. The sampling method used purposive sampling with the observation period from 2012 to2014. Relationship and (or) influence between variables is describe by using multiple regression analysis. The result showed that capital intensity, company size and sales growth are positive significant to capital expenditure. In different way internal cash flow, insider ownership, and bussines risk are not significant to capital expenditure.Keywords: Internal Cash Flow, Capital intensity, Insider Ownership, Company Size, Bussines Risk, Sales Growth, Capital Expenditure
PENGARUH RETURN ON ASSET, EARNING PER SHARE, PRICE EARNING RATIO, DEBT TO EQUITY RATIO, PRICE TO BOOK VALUE TERHADAP HARGA SAHAM PADA PERUSAHAAN INDEKS LQ 45 PERIODE 2010-2014 Febriana Indah Pratiwi, 12.05.52.0096; Nuswandari, Cahyani
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
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This research intend to test the effect of Return On Asset, Earning Per Share, Price Earning Ratio, Debt to Equity Ratio, and Price to Book Value to stock price listed in LQ 45 index. The populations on this research are the listed index in Indonesia Stock Exchange incorporated in index LQ 45 that observated on 2010-2014. The technique to determine sample is using purposive sampling method and the amount of selected sample are 186 companies. Analysis data technique that used is regression analysis. The result of research have shown that variables EPS and PBV gives significant impact to stock price, otherwise ROA, PER, and DER does not have significant effect to stock price.Keywords: Return On Asset, Earning Per Share, Price Earning Ratio, Debt To Equity Ratio, Price To Book Value, LQ 45 Index Stock Price
PENGARUH DEWAN KOMISARIS, EFEKTIVITAS KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, PERTUMBUHAN PERUSAHAAN, DAN PENDANAAN EKSTERNAL, TERHADAP PEMILIHAN AUDITOR EKSTERNAL (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Tantri Rohmani, 12.05.52.0100; Nuswandari, Cahyani
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

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Abstract

The aim of the study is to examinethe effect of board of commissioners, the effectivivess of audit, the institusional ownership, the company growth, and the external financing of the election for external auditors on the manufacturing companies that go public in Indonesia. The population in this research are companies that includes in the manufacturing sector which is registered in the Indonesia Stock Exchange (BEI) in 2012-2014. The sample salected are 138 companies that using purposive sampling technique. The analysis technique used logistic regression. The research results showedboard of commissioners, the effectivivess of audit, and the external financing effect to the selection of the external auditor. The institusional ownership, the company growthdo not significant effect to selection of the external auditor.Keywords: Board Of Commissioners, The Effectivivess Of Audit, The Institusional Ownership, The Company Growth, The External Financing Of The Election For External Auditors
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI PREDIKSI PERINGKAT OBLIGASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Ria Rizki Eka Santi, 12.05.52.0104; Nuswandari, Cahyani
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
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This study has the objective to analyze empirically effect of accounting factor (productivity, leverage, profitability, liquidity, and growth), and the non-accounting factor (auditor reputation) on prediction the bonds level. Population in this research is the entire bond of manufacture companies listed in Indonesian Stock Exchange and registered in bond ratings issued by PT. PEFINDO within period 2008-2014. The sampel in this research used purposive sampling technique which consist of 57companies. The analysis was performed by logistic regression. Hypothesis testing results show that Profitability and Auditor Reputation effect to Prediction The Bond Level, while Productivity, Leverage, Likuidity and Growth has no effect on Prediction the Bond Level.Keywords: Prediction The Bond Level, Productivity, Leverage, Profitability, Liquidity, Growth, Auditor Reputation
PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, DAN PERILAKU BELAJAR TERHADAP PEMAHAMAN AKUNTANSI (Studi Empiris Pada Mahasiswa Akuntansi Di Perguruan Tinggi Terakreditasi A Di Kota Semarang) Nurul Fadhilah, 12.05.52.0179; Nuswandari, Cahyani
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

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The aim of the research is to examine the effect of intellectual intelligence, emotional intelligence, spiritual intelligence and learning behavior towards understanding of accounting. This research was conducted on accounting students force in 2012 at A college accredited in Semarang. The data used are primary data. The sampling method used convenience sampling or sample the ease in determining the sample. The technique analytical used is multiple regression analysis. The results showed that the intellectual intelligence, emotional intelligence and learning behavior has positive effect to the understanding of accounting. Whereas spiritual intelligence had no effect on understanding of accounting.Keywords: Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, Learning Behavior, Understanding Of Accounting
Co-Authors 08.05.52.0005 Cindy Inawati Gunawan 08.05.52.0075 Nur Arifiyani 08.05.52.0085 Anindhita Ismawardani 08.05.52.0089 Nia Ariyanti 08.05.52.0141 Rendy Astriawan Prakoso 0835030701 Sri Wahyuni 0835030711 Hendry Setiantoro 09.05.52.0019 Anis Putri Hapsari 09.05.52.0100 Ayu Dian Maharlina 09.05.52.0110 Oky Ratnasari 09.05.52.0144 Wulan Ayu Tristiyani 09.05.52.0200 Anggi Pratiwi 10.05.52.0002 Awaludin Akbar 10.05.52.0004 Marta Syamsudin 10.05.52.0029 Afifatul Jannah 10.05.52.0069 Martini Rahayu 10.05.52.0115 Amik Murniyati 12.05.52.0050 Desi Nurhayati, 12.05.52.0050 12.05.52.0061 Yuanita Ayu, 12.05.52.0061 12.05.52.0096 Febriana Indah Pratiwi, 12.05.52.0096 12.05.52.0100 Tantri Rohmani, 12.05.52.0100 12.05.52.0104 Ria Rizki Eka Santi, 12.05.52.0104 12.05.52.0179 Nurul Fadhilah, 12.05.52.0179 Adelia Anugrahi Kusuma, 12.05.52.0123 Adelia Anugrahi Kusuma, 12.05.52.0123 Ahmad Khusnaini, 14.05.52.0050 Alfia Nurul Fadhilah Putri Andi Kartika Arizta Rahmawati, 15.05.52.0022 Atikasari Wahyu Wardhani, 13.05.52.0121 Atikasari Wahyu Wardhani, 13.05.52.0121 Bambang Sudiyatno Crisanti, Stephanie Desi Ayu Rahmawati, 13.05.52.0222 Desi Ayu Rahmawati, 13.05.52.0222 Dewi Hastuti, 10.05.52.0201 Dewi Hastuti, 10.05.52.0201 Dhea Tirta Ayu Pravesty, 14.05.52.0083 Dian Alinda Saraswati, 15.05.52.0349 Dita Ratnasari Suyono, 13.05.52.0070 Dita Ratnasari Suyono, 13.05.52.0070 Dwi Prasetyo Wahyu Nugroho, 14.05.52.0133 Eka Putri Anggraeni, 16.05.62.0002 Fadila, Anisa Nur Fajar Gunawan Fajar Gunawan, 15.05.52.0025 Fitri Cahyanti, 10.05.52.0101 Fitri Cahyanti, 10.05.52.0101 Gunawan, Felicia Septiana Hardiyanti, Widhian Ignatius Sendy Wiratmoko, 13.05.52.0036 Ignatius Sendy Wiratmoko, 13.05.52.0036 Imay Sulistiyani, 14.05.62.0015 Istiqomah, Putri Ita Tri Astuti, 13.05.52.0057 Ita Tri Astuti, 13.05.52.0057 Kartika Andi Kartika Krisnawati, 15.05.52.0335 Khusnul Khotimah, Deva Kristina Anindita Hayuningtias Kusuma Putri, Galuh Luluk Mutmainah, 14.05.52.0079 Mahendra Alif Kurniawan, 13.05.52.0163 Mahendra Alif Kurniawan, 13.05.52.0163 Mega Anggun Pertiwi, 14.05.52.0284 Milaedy, Verinaapril Muhammad Ali Ma'sum Murni Indaharini, 14.05.52.0087 Ni Ketut Rasmini Nurul Azizah Al Laurent, 13.05.52.0018 Nurul Azizah Al Laurent, 13.05.52.0018 Nurul Kusuma Wardani Oktiawan Setiadi, 11.05.52.0205 Putri, Hermalia Jelita Rachmawati Meita Oktaviani Radlia Juniyafie, 16.05.62.0011 Reniar Saputri Ribka Cahya Wulandari, 14.05.52.0116 Ribka Cahya Wulandari, 14.05.52.0116 Risma Namira Ivano Senia Noviani, 14.05.52.0132 Senia Noviani, 14.05.52.0132 Shasmita Sandra Carissa, 14.05.52.0093 Sri Sudarsi SUNARTO Sundari Tri Utami Wijayanti, 13.05.52.0162 Sundari Tri Utami Wijayanti, 13.05.52.0162 Susiwo, 14.05.52.0203 Tarisma Indri Ardianti Vivi Lana Aprianti, 15.05.52.0295 Yang, Vania Florentina Santoso Yodhi Yustar Affif Tjokrowardojo, 11.05.52.0008 Yodhi Yustar Affif Tjokrowardojo, 11.05.52.0008