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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 Gorontalo Accounting Journal Referensi : Jurnal Ilmu Manajemen dan Akuntansi 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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PENGARUH STRUKTUR ASET, PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Mahendra Alif Kurniawan, 13.05.52.0163; Nuswandari, Cahyani
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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This study examines the effect of asset structure, profitability, liquidity, firm size and growth sales. This study uses data of property and real estate companies listed in Indonesia Stock Exchange (IDX). The sampling method in this research used purposive sampling with the observation period from 2014 to 2016. The data is processed as many as 84 companies. The data collected then in if with statistical tools that IBM SPSS Statistic 22.0 and analysis tools is a multiple regression analysis method. The results showed that firm size had a positive effect on capital structure; liquidity had a negative effect on capital structure; asset structure, profitability, growth saleshad no effect on capital structure.Keyword: Asset Growth, Firm Size, Profitability, Asset Structure, Firm Age, Cash Holding, Liquidity and Capital Structure.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN SISA LEBIH PEMBIAYAAN ANGGARAN BELANJA MODAL PADA KABUPATEN/KOTA DI PROVINSI JAWA TENGAH TAHUN 2013-2015 Ribka Cahya Wulandari, 14.05.52.0116; Nuswandari, Cahyani
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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This study aims to test and analyze the effect of the Fund Local, General Allocation Fund, Specific Allocation Fund, Financing Budget Surplus Area of Capital Expenditure in the Ditricts/Cities in Central Java Province in 2013-2015.The sample in this study covers all cities/districts in Central Java province during the year 2013-2015 as many as 105 data. The analysis tools used are multiple linear regression test.Based on the research that has been done, found that Local Own Revenue, General Allocation Fund,Specific Allocation Fund, and Financing Budget Surplus Area has a significant positive effect on Capital Expenditure.Keywords: Fund Local Own Revenue, General Allocation Fund, Specific Allocation Fund, Financing Budget Surplus Area and Capital Expenditure
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, FINANCIAL LEVERAGE DAN KEPEMILIKAN MANAJERIAL TERHADAP PERATAAN LABA Desi Ayu Rahmawati, 13.05.52.0222; Nuswandari, Cahyani
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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This study examines the effect of firm size, profitability, financial leverage and managerial ownership to income smoothing. This research was conducted at a manufacturing company listed on Indonesia Stock Exchange (BEI). Sampling method using purposive sampling with observation period 2014 to 2016 the number of samples obtained as much as 216. The analysis tool used is logistic regression with SPSS 18 program. The type of data used is secondary data. The results showed that the profitability and managerial ownership effect on income smoothing. While the size of the company and financial leverage does not affect the income smoothing.Keywords: firm size, profitability, financial leverage, managerial ownership and income smoothing
PENGARUH RASIO KECUKUPAN MODAL, LIKUIDITAS BANK, RISIKO KREDIT DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS BANK KONVENSIONAL YANG TERDAF1TAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2012-2016 Senia Noviani, 14.05.52.0132; Nuswandari, Cahyani
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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The purpose of this research are for test and analyze the effect from minimum capital ratio, bank liquidity, credit risk and firm size to commercial bank profitability. In this research use capital adequacy ratio (CAR), loan to deposit ratio (LDR), non performing loan (NPL) and firm size as independent variables and bank profitability that proxied by return on assets (ROA) as dependent variable. The sampling technique is purposive sampling. The sample used was commercial bank that listed on Stock Exchange which published an annual report during 2012-2016. The sample that can be used are 28. The analysis method is double regression. The results are : CAR, LDR and firm size give positive effect and significant on ROA otherwas firm size gives negative effect and not significant on ROA.Keywords : CAR, LDR, NPL, firm size and bank profitability (ROA)
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS, PERTUMBUHAN PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN HUTANG (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Periode Tahun 2014-2016) Oktiawan Setiadi, 11.05.52.0205; Nuswandari, Cahyani
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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The purpose of this study is to analyze managerial influence, institutional ownership, profitability, company growth and company size on the financial system on the BEI for the 2014-2016 period. The population used in this study is a producing company listed on the Indonesia Stock Exchange (BEI) during 2014-2016. The sampling technique uses purposive sampling. The sample used in this study is the company on the Indonesia Stock Exchange (IDX); The company uses the Rupiah currency; Companies have profits and companies that produce complete data with the variables needed in the study. Analysis tools that are multiple linear regression. The results of the analysis can be concluded: Managerial ownership is significant negative towards debt policy. Positive institutional ownership is not significant to debt policy. Profitability has a negative effect on debt policy. Company size has a significant positive effect on debt policy Keywords: managerial, institutional ownership, profitability, company growth, company size and debt policy
FAKTOR – FAKTOR YANG MEMPENGARUHI RETURN ON ASSET (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2016) Mega Anggun Pertiwi, 14.05.52.0284; Nuswandari, Cahyani
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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This study aims to examine current assets, total asset turnver, debt to equity ratio, sales growth and firm size on return on assets in manufacturing companies listed on the Indonesia Stock Exchange in the period 2013 - 2016. The population in this study were registered manufacturing companies on the Indonesian stock exchange. The sampling method uses purposive sampling with the study period of 2013 to 2016, the data processed is 220. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that the current ratio has a positive influence on return on assets. Total asset turnover has a positive effect on return on assets. Debt to equity ratio negative affects return on assets. Sales growth has a positive effect on return on assets, and the firm size has a negative effect on return on assets. Keywords : current assets, total asset turnver, debt to equity ratio, sales growth, firm size and return on assets
FAKTOR–FAKTOR YANG MEMPENGARUHI PEMILIHAN METODE PENILAIAN PERSEDIAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017 Imay Sulistiyani, 14.05.62.0015; Nuswandari, Cahyani
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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This study aims to analyze the factors that influence the selection of inventory valuation methods in manufacturing companies listed on the Indonesia Stock Exchange. In this study there are 5 dependent variables including financial leverage, company size, managerial ownership, current ratio and inventory variability. While the independent variables are inventory valuation methods namely FIFO and average. The sampling method uses purposive sampling method with the study period of 2015 to 2017. The data used in this study is secondary data. The number of samples used is 222 data and research testing uses logistic regression analysis method. The results of this study indicate that the variables of firm sizeinfluence the selection of inventory valuation methods. Then variable financial leverage,managerial ownership, current ratio and inventory variability do not affectthe selection ofinventory valuation methods. Keywords: Financial Leverage, Company Size, Managerial Ownership, CurrentRatio, Inventory Variability and Inventory Assessment Method.
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON ASSETS DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016 Ahmad Khusnaini, 14.05.52.0050; Nuswandari, Cahyani
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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This study is a research that examines and analyzes the effect ofcurrent ratio, debt to equity ratio, return on assets and size on stock returns in manufacturing companies listed on the Indonesia Stock Exchange 2014-2016. This study uses purposive sampling method in sample selection. Based on the sample criteria, a sample of 222 to 178 companies was obtained during the three-year observation period. The analytical tool used is multiple linear regression analysis method. The results showed that the current ratio had a significant negative effect on stock returns, debt to equity ratio had no significant negative effect on stock returns, return on assets had a significant positive effect on stock returns and the size had no significant negative effect on stock returns. Keywords: Stock Return, Current Ratio, Debt to Equity Ratio, Return on Assets and Size
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY , PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2014-2016) Luluk Mutmainah, 14.05.52.0079; Nuswandari, Cahyani
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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This study aims to examine the effect of Corporate Social Responsibility (CSR) Disclosure, Profitability and Size of the company to the tax aggressiveness of the Manufacturing Company listed on the Indonesia Stock Exchange. Research data is secondary data in the form of company annual report. While the population in this study is a Manufacturing Company listed on the Indonesia Stock Exchange during the year 2012-2016. The sample selection using purposive sampling method using 126 data from 42 manufacturing sector companies listed in Indonesia Stock Exchange in the period 2014 until 2016. Analytical tools used are descriptive statistical analyst, normality test, classical assumption test, model testing and hypothesis testing. Based on the research that has been done, found the result that Corporate Social Responsibility Disclosure (CSR) has positive effect is not significant to Tax Aggressiveness, Profitability has a significant positive effect to Tax Aggressiveness, and Company Size has positive effect is not significant to Tax Aggressiveness. Keywords: Corporate Social Responsibility, Profitability, Company Size, Tax Aggressiveness
PENGARUH LEVERAGE, UKURAN PERUSAHAAN, KUALITAS AUDIT DAN KOMITE AUDIT TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di BEI periode 2014-2016) Dhea Tirta Ayu Pravesty, 14.05.52.0083; Nuswandari, Cahyani
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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This study to examine the effect of leverage, company size, quality audit and comittee audit of tax avoidance on manufacturing companies listed in Indonesia Stock Exchange (BEI). The sample used in this research is manufacturing compenies listed in Indonesia Stock Exchange (BEI) 2014-2016 based on predefined criteria and sample selected were 74 company. Purpose sampling and testing this hypotesis using multiple linear regresion analysis. In this study the variables firm size, quality audit and comittee audit has no affect tax avoidance. While the variable leverage affects tax avoidance. Keyword : leverage, firm’s size, quality audit, comittee audit and tax avoidance
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 Achmad Badjuri 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 Ida Nurhayati 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 Kholilatussaskia, Nur Azizah Khusnul Khotimah, Deva Kristina Anindita Hayuningtias Kusuma Putri, Galuh Luluk Mutmainah, 14.05.52.0079 Maharani, Nabila Intan 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 Pancawati Hardiningsih Putri, Hermalia Jelita Radlia Juniyafie, 16.05.62.0011 Rahmadani, Hanifah Putri Ribka Cahya Wulandari, 14.05.52.0116 Ribka Cahya Wulandari, 14.05.52.0116 Saputri, Reniar 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 Zebua, Seprianto