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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 MEMPENGARUHI AUDITOR SWITCHING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2016) Murni Indaharini, 14.05.52.0087; 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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Abstract

The purpose of this research is to analyze the influence of Auditor’s Opinion, Public Accountant Size, Financial Distress, Change in Management, Company Size, and Company’s Growth toward the Auditor Switching. This research was conducted at a manufacturing company listed on Indonesia Stock Exchange.In this study, the type of data used is secondary data. The sample is determined using purposive sampling in observation periode 2014 – 2016 the number of samples obtained as much as 267. The analyrical tool used was logistic regression method with SPSS 21 program. The results showed that Financial Distress and Company size significantly positive on the auditor switching. While auditor’s opinion, public acoountant size, change in manajemen, and company’s growth do not significantly affect the auditor switching Keywords : Auditor Switching, Auditor’s Opinion, Public Accountant Size, Financial Distress, Change in Management, Company Size, and Company’s Growth.
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PERUSAHAAN PERBANKAN GO PUBLIC DI BURSA EFEK INDONESIA (BEI) (Studi Kasus pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2014-2016) Shasmita Sandra Carissa, 14.05.52.0093; 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 study aims to analyze the factors affecting the timeliness of financial reports on banks listed on the stock exchanges of Indonesia. Factors tested in this study are profitability, leverage, liquidity, firm size and managerial ownership, while timeliness as the dependent variable.The population in this study is all Banking Companies Registered in IDX Period 2014-2016. The sample selection using purposive sampling method and obtained 119 companies.The analysis tool used is the Logistic Regression Analysis at the 5% significance level. As the results, this research found that the hypothesis of a positive effect of firm size on timeliness was received. Hypotheses about the impact of profitability, leverage, liquidity and managerial ownership to timeliness were rejected. Keywords : Timeliness, Profitability, Leverage, Liquidity, Firm Size, Managerial Ownership
“PENGARUH RETURN ON ASSET, DEBT TO EQUITY RATIO, EARNING PER SHARE, DAN CURRENT RATIO TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 S/D 2016” Dwi Prasetyo Wahyu Nugroho, 14.05.52.0133; 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 research is a study that analyzes the effect of return on assets, debt to equity ratio, earnings per share, and current ratio to stock returns in manufacturing companies listed on the Indonesia Stock Exchange in 2014 to 2016. This study uses purposive sampling method in sample selection. Based on the sample criteria, a sample of 222 companies was obtained to 175 during the three-year observation period. The analytical tool used is a multiple linear regression analysis method. The results showed that the variable return on assets had a significant positive effect on stock returns, the variable debt to equity ratio had no significant positive effect on stock returns, variable earnings per share and the current ratio had no significant negative effect on stock returns. Keywords: Stock Return, Return on Asset, Debt to Equity Ratio, Earning Per Share, Current Ratio
PENGARUH KOMISARIS INDEPENDEN,KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT, UKURAN KAP, DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016) Susiwo, 14.05.52.0203; 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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Abstract

This study examines the influence of Independent Commissioners, Institutional Ownership, Audit Committee, KAP Size, and Leverage on the Integrity of Financial Statements in Manufacturing Companies Listed on the Indonesia Stock Exchange. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2014-2016. This research uses purposive sampling method. The equipment in this study uses multiple linier regression, partial test (t test) and simultaneous test (f test). This study found that leverage variables have a significant negative effect on the integrity of financial statements. Whereas Independent Commissioners, institutional ownership, audit committee, KAP size have a significant positive effect on the integrity of financial statements. Keywords: Integrity of Financial Statements, Independent Commissioners, Institutional Ownership, Audit Committee, KAP Size, and Leverage
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN LQ45 YANG TERDAFTAR PADA BURSA EFEK INDONESIA. Eka Putri Anggraeni, 16.05.62.0002; 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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Abstract

This research aims to test the influence of the Debt to Equity Ratio (DER), Return On Equity (ROE), Deviden Payment Ratio (DPR), Company Size (Size), and the Liquidity of the company value. The population in this research is included in the company Index LQ 45 on the Indonesia Stock Exchange (IDX) period in 2014-2016.The research sample was obtained by purposive sampling method. The type of data used in this research is secondary data.The research data were analyzed by using multiple linear regression test. The research results showed that the Return On Equity (ROE)has a significant positive effect and Company Size (Size) has a significant negative effect. While Dividend Payment Ratio (DPR) and Liquidity has a significant negative effect as well as the Debt to Equity Ratio (DER) has a positive effect not significant. Keywords : Debt to Equity Ratio (DER), Return On Equity (ROE), Deviden Payment Ratio (DPR), Company Size (Size), and Liquidity
PENGARUH GOOD CORPORATE GOVERNANCE, KEPEMILIKAN INSTITUSIONAL DAN LEVERAGE TERHADAP PROFITABILITAS PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016 Radlia Juniyafie, 16.05.62.0011; 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 research aims to analyze and test the effect of good corporate governance, institutional ownership and leverage leverage on profitability banking companies. This research used banking companies as population that listed in the Indonesia Stock Exchange for the period of 2014-2016.The sample of this study was obtained by purposive sampling methode.This research used 115 banking companies as samples. The type of data used secondary data. This research used multiple regression methode of analysis and the data’s tabulation was processed by software SPSS 22.0 for windows.The results showed that Independence of commissioners, Institutional ownership and Leverage is postive significantly effect on the ROA. Board of directors and audit committee is not affect on the ROA. Keywords: good corporate governance, independent commissionaire,board of director, audit committee, institusional ownership, profitability, leverage, debt to equity ratio, ROA
Kualitas Audit, Profitabilitas, Leverage dan Manajemen Laba Riil Putri, Hermalia Jelita; Nuswandari, Cahyani
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.35854

Abstract

Financial report is a presentation of the financial performance of an entity/company. Performance information is needed to make potential changes in economic resources that can be controlled in the future. The purpose of this study is to test whether there is an effect of audit quality, profitability, and leverage on real earnings management. This type of research includes quantitative research using secondary data obtained from the company's financial statements. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2019 period. Sampling used the purposive sampling method with the criteria of manufacturing companies that were not delisted during the year of observation, namely 2017 to 2019, the company had an annual report from 2017 to 2019. The sample was selected according to the criteria obtained by 113 companies. The data analysis method used SPSS 25. The results showed that audit quality and leverage had no effect on real earnings management, while profitability had a significant positive effect on real earnings management.
DETERMINAN STRUKTUR MODAL DALAM PERSPEKTIF PECKING ORDER THEORY DAN AGENCY THEORY Cahyani Nuswandari
Dinamika Akuntansi Keuangan dan Perbankan Vol 2 No 1 (2013): VOL. 2 NO. 1 MEI 2013
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This study aims to analyze the factors that affect the capital structure. Factors examined as independent variables are profitability, company size, business risk, growth opportunities and managerial ownership. Variable profitability, company size, business risk is analyzed in the perspective of the pecking order theory and variable growth opportunities and managerial ownership is analyzed in the perspective of agency theory.Hypothesis testing using multiple regression. The population in this study is manufacturing companies listed in Indonesia Stock Exchange. Sampling technique using purposive sampling method. The samples used 222 observations are pooled data from 2008 to 2010. Types of data used are secondary data. Statistical tests showed hypotheses for the variables profitability and business risk accepted. This means that the profitability and business risk significantly and negatively related to capital structure. Hypothesis testing results for firm size variable positive and significant impact on capital structure. Thus the hypothesis is rejected due to size of company direction opposite hypothesis. Variable growth opportunities and managerial ownership and significant negative effect on capital structure.Keywords: capital structure, profitability, company size, business risk, growth opportunity, managerial ownership, the pecking order theory, agency theory.
LIKUIDITAS, LEVERAGE, FIXED ASSETS INTENSITY, ARUS KAS OPERASI, DAN UKURAN PERUSAHAAN TERHADAP PEMILIHAN MODEL REVALUASI ASET TETAP (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017) Fajar Gunawan; Cahyani Nuswandari
Dinamika Akuntansi Keuangan dan Perbankan Vol 8 No 1 (2019): VOL. 8 NO. 1 2019
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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Abstract

This study aims to determine the effect of liquidity, operating cash flow, leverage, fixed asset intensity, and firm size to the selection fixed asset revaluation model in manufactured companies. This research was done in Indonesia Stock Exchange (IDX) year 2013-2017.The sample in this research is taken by using purposive sampling method of 501 companies. The data usedare secondary data in the form of company's financial statements analyzed using logistic regression.The results of this study indicate that the liquidity, leverage, and operation cash flow have not effect to the selection of fixed asset revaluation model. While fixed assets intensity and firm size have positive significant effect to the selection of fixed asset revaluation model. Keywords: Fixed assets revaluation, liquidity, leverage, fixed assets intensity, operating cash flow, and firm size.
PENGARUH KEBIJAKAN DIVIDEN, PROFITABILITAS, STRUKTUR AKTIVA, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN HUTANG PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2014-2018) Yang, Vania Florentina Santoso; Sri Sudarsi; Cahyani Nuswandari
Dinamika Akuntansi Keuangan dan Perbankan Vol 10 No 1 (2021): Vol. 10 No. 1 2021
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v10i1.8538

Abstract

Corporate financial management is one of the most important activity in keeping the sustainability of the corporate. Corporate prefers using internal financial sources, retained earnings, rather than external financial sources. However, if the internal financial sources cannot meet operating cost, then an alternative option of external financial sources is debt, and the last alternative is issuing new shares. This research aims to examine and analyze the effect of dividend policy, profitability, assets structure, and corporate size on corporate debt policy. This research uses financial report of manufacturing companies listed in Indonesian Stock Exchange in 2014 – 2018 as observation data. Sampling method used is purposive sampling method. The analytical method used in this research is multiple regression analysis, analyze using application SPSS version 21. The results of this study prove that corporate size has a positive and significant effect toward corporate debt policy, meanwhile dividend policy, profitability, and assets structure do not have effect toward corporate debt policy. The value of Adjusted R2 is 0.452, it shows that independent variables are able to explain dependent variable as much as 45.2% and the remaining 54.8% explained by other variables outside the model. Key words : dividend policy, profitability, assets structure, corporate size, and debt policy
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