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All Journal Dinamika Akuntansi Keuangan dan Perbankan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Proceeding Fakultas Ekonomi Students´ Journal of Accounting and Banking Students´ Journal of Economic and Management Proceeding SENDI_U Jurnal Analisis Bisnis Ekonomi Jurnal Ilmu Manajemen dan Akuntansi Terapan
Rr. Tjahjaning Poerwati
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Humanities Economics, Econometrics & Finance Education Social Sciences

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PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN Anissa Oktafia, 12.05.52.0137; Poerwati, Rr. Tjahjaning
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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The purpose of this study was to examine institutional ownership, independent directors, audit committee, company size, and leverage the Integrity of Financial Statements. The population of this research are companies listed on the Indonesia Stock Exchange in 2009-2014. Samples were companies that follow the rating Governanace Corporate Perception Index (CGPI) 2009-2014. The sampling method using purposive sampling. To test and analyze the influence between variables using multiple linear regression analysis. The results show that institutional ownership and independent commissioners are not sgnifikan positive effect on the integrity of financial statements; audit committee significant positive effect on the integrity of financial statements; company size (size) significant negative effect on the integrity of financial statements; and leverage positive effect and  no significant the integrity of financial statements.Keywords: Corporate Governance, Institutional Ownership, Independent Commissioners, Audit Committee, Company Size, Leverage and Integrity of Financial Statements
PENGARUH TINGKAT BAGI HASIL, SUKU BUNGA DEPOSITO UMUM, INFLASI, UKURAN BANK UMUM SYARIAH, DAN LIKUIDITAS TERHADAP DEPOSITO MUDHARABAH PADA BANK UMUM SYARIAH DI INDONESIA Rini Husniwati, 13.05.52.0144; Poerwati, Rr. Tjahjaning
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students Journal of Accounting and Banking

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This study aimed to examine and analyze the effect of level of profit sharing, deposit interest rates, inflation, the size of the bank, and liquidity of mudharabah deposits at Islamic commercial bank and to know the value of the coefficient of each Islamic Commercial Bank. The population in this study is the Islamic Commercial Bank listed on the OJK website during January to December 2014. Monthly financial statements of Islamic Commercial Bank obtained from the OJK website, deposit interest rates obtained from SEKI website and inflation obtained from BI website.The sampling method using purposive sampling. The sample in this study a number of 114. The method used is the Panel Data Regression. The results showed that the level of profit sharing and the size of the banks positive and significant effect on mudharabah deposits. Deposit interest rates, inflation and FDRnegative and not significant effect on the mudharabah deposits. The highest coefficient value is Bank Muamalat IndonesiaKeywords: Level of Profit Sharing, Deposit Interest Rates, Inflation, Bank Size, Liquidity and Mudharabah Deposit
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, LEVERAGE, DAN KUALITAS AUDITOR TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2015-2016) : Debi Putri Kenanga, 14.05.52.0026; Poerwati, Rr. Tjahjaning
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 is the discover and analyze the effect of the managerial ownership, institusional ownership, leverage, and auditor quality to the earnings management. The research is an empirical study. The data source is secondary data obtained by using documentation technique. This study use documentary method from Indonesia Capital Market Directory (ICMD) and annual reports of manufacture companies. Samples were taken by using purposive sampling technique. Samples were 70 companies from 155 companies listed in Indonesia Stock Exchange in 2015-2016, so that the research data was analyzed totaled 140. To analyze the hypothesis used logistic regression analysis. The research shows that the variable of institusional ownership and leverage do not any have significant influence to the earnings management, meanwhile the managerial ownership and auditor quality have significant influence to the earnings management.Keywords: Earnings Management, Managerial Ownership, Institusional Ownership, Leverage, and Auditor Quality.
FAKTOR-FAKTOR YANG MEMPENGARUHI UNDERPRICING SAHAM PADA PENAWARAN UMUM PERDANA DI BURSA EFEK INDONESIA TAHUN 2012-2015 Inten Palupi, 13.05.52.0180; Poerwati, Rr. Tjahjaning
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students Journal of Accounting and Banking

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This study aimed to examine the effect of underwriter’s reputation, corporate profitability (ROA), financial leverage (DER), firm’s scale and firm’s age on the level of underpricing with the case study companies on the Stock Exchange Indonesia periode from 2012 to 2015. The research used purposive sampling method . Secondary datas were used and obtained from the Indonesian Stock Exchange by using Multiple Regression analysis testing to prove the research’s hypothesis. The results shows that the underwriters reputation, corporate profitability (ROA), and financial leverage (DER) affected the underpricing negatively. The scale of companies affected on the level of underpricing positively and the firm’s age do not significantly affected the level of underpricing.Keywords: Underpricing, Underwriter’s Reputation, Corporate Profitability (ROA), Financial Leverage (DER), Firm’s Scale and Firm’s Age
PENGARUH CORPORATE GOVERNANCE DAN INTENSITAS PERSEDIAAN TERHADAP MANAJEMEN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Lia Warokha, 13.05.52.0079; Poerwati, Rr. Tjahjaning
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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The study examines the influence of Corporate Governance, inventory intensity and auditor reputasion to tax management. Tax management is measured by effective tax rate. Corporate governance are measured by number of commissioner and percentage of independent commissioner. This research sample is manufactured company for years 2013-2015 selected by using method of purposive sampling. There are 254 companies fulfilling criterions. This research used multiple regression analysis. The results of this research indicates that the number of commissioner and the proportion of independent commissioners tax management significantly. Meanwhile, inventory intensity and auditor reputasion does not significantly influence the companys tax management.Keywords: Number of Commissioner, Percentage of Independent Commissioner, Inventory Intensity, Auditor Reputasion, Tax Management
PENGARUH ARUS KAS OPERASI, ARUS KAS INVESTASI, DAN ARUS KAS PENDANAAN TERHADAP HARGA SAHAM Desi Sulistyawati, 15.05.52.0116; Poerwati, Rr. Tjahjaning
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 research aims to examine and analyze the influence of operating cash flows, investment cash flows, and financing cash flows on the company stock prices againts the BUMN listed on the Indonesia Stock Exchange for the period 2013-2017. The sampling technique in this research used a saturated sampling technique. The data used is secondary data obtained from the Indonesia Stock Exchange. Metodh data analysis that are used in this research is the analysis of Multiple Linear Regression and assisted by the SPSS version 22 statistical test. The results of this study indicate that the Operating Cash Flow has a positive and not significantly effect on the Stock Price. Investment Cash Flow has a negative and not significantly effect on the Stock Price. Financing Cash Flow has a positive and significantly effect on the Stock Price.
PENGARUH FAKTOR-FAKTOR CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS LABA SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017) Izzatun Ni’mah, 15.05.52.0371; Poerwati, Rr. Tjahjaning
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 influence of corporate governance factors on firm value and earnings quality as mediating variables. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the 2014-2017 period. The sample in this study was taken by using Purposive Sampling techniques, so as to obtain a sample of 425. The analysis technique used was to use multiple regression and path analysis (path analysis). The results of this study indicate that managerial ownership, institutional ownership and independent commissioners have a positive but not significant effect on earnings quality. Managerial ownership has a positive and significant effect on firm value. Institutional ownership, independent commissioners and earnings quality have a negative but not significant effect on firm value. The quality of earnings has not been able to mediate the influence of managerial ownership, institutional ownership and independent commissioners on the value of the company.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia pada Tahun 2014-2017) Rissa Himmalia, 14.05.52.0192; Poerwati, Rr. Tjahjaning
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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The purpose of this research was to examines the effect and analyze of Firm Size, Profitability, and Business Risk to Capital Structure on manufacturing companies listed on the Indonesia Stock Exchange for period 2014-2017. This research was quantitative and the data type includes time series data. The sample of this research used purposive sampling method. Based on certain criteria, there were 57 companies that matched with the sample. The statistical method used in this research was multiple regression. Based on result from data analysis, Firm Size has the positive effect and significant to Capital Structure with t value 2,037 and significant value 0,046. Profitability has the negative effect and significant to Capital Structure with t value -3,584 and significant value 0,001. Whereas Business Risk has positive effect and not significant to Capital Structure with t value amount 2,494 and significant value 0,015.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS DAN PRODUK DOMESTIK REGIONAL BRUTO TERHADAP BELANJA DAERAH DI KABUPATEN/KOTA PROVINSI JAWA TENGAH TAHUN 2011-2013 Yohana Pratidina, 11.05.52.0150; Poerwati, Rr. Tjahjaning
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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This study aims to test the Local Own Revenue, General Allocation Funds Special Allocation Fund and Gross Regional Domestic Product for Regional Shopping in the Regency / City Central Java Year 2011 to 2013. The data used is the Local Own Revenue, General Allocation Funds Special Allocation Fund, Gross Regional Domestic Product and Expenditure at District / City Central Java. 105 samples obtained data. The research data were then tested by multiple linear regression. The results showed that: Local Own Revenue positive and significant impact on regional expenditures. General Allocation Fund positive and significant impact on regional spending. Special Allocation Fund is not significant positive effect on regional spending. Gross Domestic Product no significant positive effect on regional expenditures.Keywords: Local Own Revenue, General Allocation Fund, Special Allocation Funds, Gross Regional Domestic Product And Expenditure
PENGARUH FINANCIAL LEVERAGE PADA INCOME SMOOTHING DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI Chahyo Nugroho, 11.05.52.0151; Poerwati, Rr. Tjahjaning
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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This research aimed to analyze the influence of leverage to income smoothingt and the ability to analyze the influence corporate governance consisting of institusional ownership, managerial ownership, institusional ownership, independent commisioner and audit commite in influencing income smoothing on the listed manufacturing companies spesifically consumer goods in Indonesia Stock Exchange during years 20011-2014. The sampling method in this study is purposive sampling metod found 104 companies in the sample. This study used secondary data obtained from the official website of the Indonesia Stock Exchange (IDX). Data analysis used logistic regression analysis and Moderated Regression Analysis (MRA). Index Eckel (1981) was used to determine the income smoothing. The hypotheseses were tested using binary logistic regression. The results show that the financial leverage had not effect on income smoothing. Good corporate governance proxied with managerial ownership and institutional ownership able to moderate the effect of financial leverage on good corporate income smoothing yet governance proxied by independent directors and audit committee is not able to moderate the effect of financial leverage on income smoothing.Keywords: Financial Leverage, Income Smoothing, Good Corporate Governance, Managerial Ownership, Institusional Ownership, Independent Commisioner And Audit Commite
Co-Authors 08.05.52.0001 Nindya Agustina 09.05.52.0034 Tiska Febriyani 09.05.52.0064 Ra. Berthy Widya Pusvitasari 09.05.52.0147 A.Muhajir Ariano 10.05.52.0035 Lailatul Arafiah 11.05.52.0009 Exwin Subianto, 11.05.52.0009 11.05.52.0150 Yohana Pratidina, 11.05.52.0150 11.05.52.0151 Chahyo Nugroho, 11.05.52.0151 11.05.52.0187 Abraham Deny Septian Widodo, 11.05.52.0187 : Debi Putri Kenanga, 14.05.52.0026 : Debi Putri Kenanga, 14.05.52.0026 Achmad Badjuri Aldila Nandia Cita, 14.05.52.0112 Aldila Nandia Cita, 14.05.52.0112 Anissa Oktafia, 12.05.52.0137 Anissa Oktafia, 12.05.52.0137 Aprillia Hasta Wulandari, 12.05.52.0088 Aprillia Hasta Wulandari, 12.05.52.0088 Burhan Wijaya, 14.05.52.0033 Ceacilia Srimindarti Desi Sulistyawati, 15.05.52.0116 EriImroatulAnisak, 14.05.52.0263 Fauzizah, Vinka Hardita Juliyanti, 12.05.52.0036 Hardita Juliyanti, 12.05.52.0036 Ida Nurhayati Ida Nurhayati Inten Palupi, 13.05.52.0180 Inten Palupi, 13.05.52.0180 Izzatun Ni’mah, 15.05.52.0371 Izzatun Ni’mah Kartika Andi Lia Warokha, 13.05.52.0079 Lia Warokha, 13.05.52.0079 Lisiantara, Gregorius Anggana Novita Putri Riandani, 14.05.52.0162 Novita Putri Riandani, 14.05.52.0162 Pancawati Hardiningsih Puguh Adi Setiawan, 13.05.52.0060 Puguh Adi Setiawan, 13.05.52.0060 Rachmawati Meita Oktaviani Retno Ika Sundari, Retno Ika Rini Husniwati, 13.05.52.0144 Rini Husniwati, 13.05.52.0144 Risa Rahmawati, 12.05.52.0178 Risa Rahmawati, 12.05.52.0178 Rissa Himmalia, 14.05.52.0192 Romy Putra Adhitama, 14.05.52.0288 Sagita Heppy Jayanti, 12.05.52.0135 Sagita Heppy Jayanti, 12.05.52.0135 Sholikhatun Nikmah, 13.05.52.0030 Sholikhatun Nikmah, 13.05.52.0030 Siti Wulandari, 14.05.52.0100 Siti Wulandari, 14.05.52.0100 Sri Sudarsi Srimindarti, Caecilia Zaenal Abidin, 12.05.52.0208 Zaenal Abidin, 12.05.52.0208