Tjahjaning Poerwati
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PENGARUH TIPE INDUSTRI, UKURAN PERUSAHAAN, LIKUIDITAS, SOLVABILITAS, PROFITABILITAS, LEVERAGE DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Retno Wati, 13.05.52.0010; Poerwati, 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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Abstract

The purpose of this study is to examine the influence of Industry Classification, Firm Size, Liquidity, Solvency, Profitability, Leverage, and size of Board of Commissioner to Corporate Social Resposibility Disclosure in Manufacturing Companies listed on the Indonesia Stock Exchange. The dependent variable is Corporate Social Resposibility Disclosure. Independent variable are Industry Classification, Firm Size, Liquidity, Solvency, Profitability, Leverage, and size of Board of Commissioner. The population in this study was all Manufacturing Company listed on the Indonesia Stock Exchange in 2012-2015. Samples were 356 manufacturing companies. This study used purposive sampling method.The analysis used in this reseacrh are multiple linear regression analysis. The results of the testing of hypotheses partial evaluation shows that there are significant influence on Firm Size, Leverage, Profitability and size of Board of Commisioner, while for Industry Classification, Liquidity and Solvency not have significant influence to the Corporate Social Responsibility Disclosure.Keywords: Industry Classification, Firm Size, Liquidity, Solvency, Proftitability, Leverage, Size of Board of Commissioner, Corporate Social Resposibility Disclosure
PENGARUH COPRORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia Periode 2015-2017) Setyowati, 15.05.52.0327; Poerwati, 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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Abstract

This study aims to examine the effect of Corporate Social Responsibility, Good Corporate Governance is proxied by independent commissioners and audit committees, profitability to the value of companies listed on the Indonesia Stock Exchange for the period 2015-2017. The sample in this study is a basic industrial and chemical manufacturing company listed on the Indonesia Stock Exchange for the period 2015-2017 using purposive sampling. The analytical method used is multiple linear regression analysis. Based on the results of data processing, it was found that the disclosure of corporate social responbility (CSR) variables was statistically significant positive effect on firm value. GCG proxied by independent commissioners statistically has a negative effect not significantly on Corporate Value while GCG proxied by the Audit Committee has a significant positive effect on Corporate Values and Profitability variables have a significant negative not significantly effect on firm value.
PENGARUH TIPE INDUSTRI, UKURAN PERUSAHAAN, LIKUIDITAS, SOLVABILITAS, PROFITABILITAS, LEVERAGE DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Retno Wati, 13.05.52.0010; Poerwati, 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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Abstract

The purpose of this study is to examine the influence of Industry Classification, Firm Size, Liquidity, Solvency, Profitability, Leverage, and size of Board of Commissioner to Corporate Social Resposibility Disclosure in Manufacturing Companies listed on the Indonesia Stock Exchange. The dependent variable is Corporate Social Resposibility Disclosure. Independent variable are Industry Classification, Firm Size, Liquidity, Solvency, Profitability, Leverage, and size of Board of Commissioner. The population in this study was all Manufacturing Company listed on the Indonesia Stock Exchange in 2012-2015. Samples were 356 manufacturing companies. This study used purposive sampling method.The analysis used in this reseacrh are multiple linear regression analysis. The results of the testing of hypotheses partial evaluation shows that there are significant influence on Firm Size, Leverage, Profitability and size of Board of Commisioner, while for Industry Classification, Liquidity and Solvency not have significant influence to the Corporate Social Responsibility Disclosure.Keywords: Industry Classification, Firm Size, Liquidity, Solvency, Proftitability, Leverage, Size of Board of Commissioner, Corporate Social Resposibility Disclosure
PENGARUH LEVERAGE, LIKUIDITAS, PROFITABILITAS, KEPEMILIKAN SAHAM PUBLIK, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2013-2015 Desiana Indriyawati, 13.05.52.0062; Poerwati, 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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Abstract

This study aims to examine the effect of leverage, liquidity, profitability, public stock ownership, company size and age of the company on the disclosure of the completeness of financial statements of companies listed on the IDX period 2013-2015. The population in this study are companies listed on the Indonesia Stock Exchange during the period 2013-2015. Sampling in this study using purposive sampling method, so that the number of companies included in the sample criteria as many as 263 companies. Data analysis method used in this research is multiple linear regression analysis. The result of the research shows that leverage variable has positive effect not significant to the completeness of financial statement disclosure. liquidity has no significant negative effect on the completeness of the disclosure of financial statements. Profitability variable has a no significant positive effect on the completeness of financial statement disclosure. The variable of public share ownership has negative effect not significant. The size of the company has a significant negative effect on the completeness of the disclosure of financial statements. Company age variable have positive effect not significant to completeness of financial statement disclosure.Keywords: Disclosure of Financial Statement Completion, Leverage, Liquidity, Profitability, Public Ownership of Shares, Company Size, Age of Company
PENGARUH PENGUNGKAPAN CSR, KEPEMILIKAN INSTITUSIONAL, DIVERSIFIKASI, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN (Study Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2013-2015) Wahyu Tri Setyoasri, 13.05.52.0200; Poerwati, 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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Abstract

This study aims to analyze the influence of CSR disclosure, institutional ownership, diversification, capital structure, and firm size on the company's financial performance. In this study the sample used is manufakturing companies listed on the Indonesia Stock Exchange (BEI) in 2013-2015. Sampling technique in this research use purposive sampling. The technique of data testing using multiple linear regression analysis. The result of analysis shows that CSR variable has an effect on to company financial performance. Institutional ownership affects the company's financial performance. Diversification does not affect the company's financial performance. Capital Structure affect the financial performance of the company. The size of the company affects the financial performance of the company.Keywords: CSR, Institutional Ownership, Diversification, Capital Structure, and Firm Size, Corporate Financial Performance
DAMPAK MODERASI PROFITABILITAS DAN LEVERAGE TERHADAP PENGARUH CSR PADA NILAI PERUSAHAAN DI INDONESIA Nurhayati, Ida; Poerwati, Tjahjaning; Kartika, Andi
Proceeding SENDI_U 2019: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris dampak moderasi profitabilitas dan leverage terhadap pengaruh CSR pada nilai perusahaan. Pemilihan sampel menggunakan proposive sampling dan. tehnik analisis menggunakan metode Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukan bahwa corporate social responsibility tidak berpengaruh terhadap nilai perusahaan, tetapi profitabilitas dan leverage mampu memoderasi pengaruh antara CSR dan nilai perusahaann. Kata Kunci: Corporate Social Responsibility, Nilai Perusahaan, Profitabilitas dan Leverage
ANALISIS KECUKUPAN MODAL, EFISIENSI DAN LIKUIDITAS TERHADAP PROFITABILITAS Susilowati, Yeye; Aini, Nur; Poerwati, Tjahjaning; Rahayuningsih, Reny
Proceeding SENDI_U 2019: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

This study aims to analyze the effect of capital adequacy, efficiency, liquidity on profitability. Using purposive sampling, 135 banking companies listed on the Indonesian stock exchange for the period 2013 – 2017 are determined as a sample. Multiple linear regression was analyzed using SPSS 19 software. The results show that capital adequacy ratio and liquidity have no effect on profitability. Efficiency has a significant positive effect on profitability. Keywords: Profitability (ROA),Capital Adequacy Ratio (CAR), Efficiency (BOPO), Liquidity (LDR).
DAMPAK KEPUASAAN KERJA SEBAGAI PEMEDIASI FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN Rachmawati Meita Oktaviani; Tjahjaning Poerwati
Jurnal Bisnis dan Ekonomi Vol 24 No 1 (2017): VOL. 24 NO. 1 EDISI MARET 2017
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This study aims to factors that affect employee performance. This study also intends to test whether job satisfaction can mediate the relationship of role ambiguity and professional commitment to employee performance. This research is a quantitative research using survey model. Analysis technique used conviniance sampling with sample number 80 respondents who are employees of Public Accounting Firm in Semarang area. The results of the study are as follows: 1). Partial role ambiguity has no effect on job satisfaction and employee performance; 2). Commitment of the profession in a partial way affect the job satisfaction and employee performance, and 3). Job satisfaction affects employee performance. Based on path test results that have been done mention that job satisfaction does not successfully mediate relationship ambiguity role and professional commitment partially to employee performance. Keywords: Role ambiguity, professional commitment, job satisfaction, employee performance
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT, GREEN ACCOUNTING DAN GREEN STRATEGY TERHADAP KUALITAS LAPORAN KEUANGAN Wardaningtyas, Dara; Poerwati, Tjahjaning
Jurnal Riset Akuntansi Politala Vol 7 No 2 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i2.371

Abstract

This research’s aim to test and find empirical evidence that strengthnes the research model, analyze and as teaching material about Sustainability Report, Green Accounting and Green Strategy on The Quality of Financial Reports in The Basic Industrial and Chemical Sector manufacturing companies registered with the Indonesian Stock Exchange (BEI) for the 2018 period to 2022. The method used in sampling is Purposive Sampling. The data used is secondary data in the form of company financial reports registered in BEI during 2018 to 2022. The number of samples used in this study was 260 data. The results obtained in this study were Sustainability Report as an effect on the Quality of Financial Reporting, while Green Accounting and Green Strategy did not affect the Quality of Financial Reports.
Pengaruh Volatilitas Penjualan, Volatilitas Arus Kas Operasi Dan Tingkat Hutang Terhadap Persistensi Laba: Studi Empiris Pada Perusahaan Sektor Consumer Cyclicals Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2020 – 2022 Puspita, Opi; Poerwati, Tjahjaning
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i1.1758

Abstract

This research aims to test and find empirical evidence that strengthens the research model as well as analyzing and serving as teaching material regarding the influence of sales volatility, operating cash flow volatility and debt levels on profit persistence (empirical study on consumer cyclicals sector companies listed on the IDX for the 2020-2020 period). 2022). The method used in sampling is Purposive Sampling. The data used is secondary data in the form of financial reports of companies listed on the IDX from 2020 to 2022. The number of samples used in this research was 105 data. The results obtained in this research show that the Sales Volatility variable has an effect on Profit Persistence, Operating Cash Flow Volatility has an effect on Profit Persistence, Debt Level has an effect on Profit Persistence in Consumer Cyclicals Sector Companies Listed on the Indonesia Stock Exchange (BEI) for the 2020 - 2022 Period.