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All Journal Dinamika Akuntansi Keuangan dan Perbankan JURNAL AKUNTANSI DAN AUDITING JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Proceeding Fakultas Ekonomi Kinerja Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JDM (Jurnal Dinamika Manajemen) Students´ Journal of Accounting and Banking Proceeding SENDI_U Jurnal Akuntansi dan Pajak AKRUAL: Jurnal Akuntansi Jurnal Riset Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal Organisasi Dan Manajemen SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Gorontalo Accounting Journal Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Atma Jaya Accounting Reseach (AJAR) Jurnal Ilmiah Padma Sri Kreshna JURNAL MUTIARA AKUNTANSI International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) AKMENIKA Jurnal PkM (Pengabdian kepada Masyarakat) Jurnal Ekonomi Journal Evidence Of Law Jurnal Inspirasi Binsis dan Manajemen Jurnal Pengabdian Masyarakat Intimas (Jurnal INTIMAS): Inovasi Teknologi Informasi Dan Komputer Untuk Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Pengabdian Pada Masyarakat Economic Education Analysis Journal Golden Ratio of Taxation Studies Jurnal Dinamika Akuntansi Jurnal Akuntansi Kontemporer
Elen Puspitasari
Fakultas Ekonomi Dan Bisnis, Universitas Stikubank Semarang
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PENGARUH VOLATILITAS ARUS KAS, VOLATILITAS PENJUALAN, BOOK TAX DIFFERENCE, TINGKAT HUTANG, KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PERSISTENSI LABA (Studi Pada Perusahaan Manufaktur Tahun 2012-2014) Dian Wahyu Utami, 12.05.52.0066; Puspitasari, Elen
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

This research aims to analyze the effect of cash volatility, sale volatility, book tax difference, leverage, audit committe and institutional ownership on earning persistence. Earnings persistence is defined as the profit that can be used as an indicator of future earnings, in other words, the persistence of the earnings of a companys ability to survive in the future. The dependent variabel used in this study is earning persistence in observations 2012-2014. The population of this research is 155 companies in the manufacturing sector which were listed in Indonesian Stock Exchange (IDX). The research data were collected from manufacturing companies financial statement for the period of years 2012-2014. Based on purposive sampling method, there are 31 samples. The reseacrh hypotesis were tested using multiple linear regression analysis. The results indicate that audit committee firm has positive and significant effect on earnings persistence. For cash volatilityfirm has positive and no significant effect on earning persistence. While sales volatility, leverage, institutional ownershipfirm has negative and no significant effect on earnings persistence. But the book tax difference firm has negative and significant effect on earnings persistence.Keywords: Earning Persistence, Cash Volatility, Sales Volatility, Book Tax Difference, Leverage, Audit Committe, Institutional Ownership
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBIAYAAN BERBASIS BAGI HASIL PADA BANK UMUM SYARIAH DI INDONESIA TAHUN 2010-2015 Diah Ayu Kustariyanti, 13.05.52.0061; Puspitasari, Elen
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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The sudy examines the effect of the level revenue sharing, non-performing finance, equity, third party funds, and capital adequacy ratio based on the financing for the resultson Islamic banks in Indonesia. This study examines used a sample of 56 Islamic banks in Indonesia premises-year study from 2010 to 2015. The data sources get from annual reports throughout the Islamic banks. The result showed that the equity and deposits significant positive effect on the results-based financing. The level of profit sharing and capital adequacy ratio significantly negative influence.whereas for non perfoming finance does not influence the results-based financing.Keywords: Finance Profit Sharing Level Profit Sharing, Non-Performing Finance, Equity, Deposits, And Capital Adequacy Ratio
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PROFITABILITAS PERUSAHAAN PERBANKAN Liliana C.D.T. Duarte, 12.05.52.0216; Puspitasari, Elen
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 was conducted with the aim to analyze the influence of factors that affect the profitability. Independent variables used in this research are capital adequacy ratio, loan to deposit ratio, operational cost and operating income, non performing loan, net interest margin and third party fund, while the dependent variable used is profitability.The data used in this study is the data of Indonesian Banking Companies listed on the Indonesia StockExchange during the year 2013-2016. Methods in the selection of samples in this study using purposive sampling method with the aim to obtain a sample in accordance with research objectives. The sample of this research is 142 Observations on Indonesian Banking Companies in Indonesia Stock Exchange. The hypothesis in this study was tested by using multiple linear regression analysis tools with confidence level of 95%.The result of theresearch shows that: Capital Adequacy Ratio has a significant negative effect to profitability, Loan To Deposit Ratio have significant positive effect to profitability, Operational Cost and Determination of Operation have negative significant effect to profitability, Non Performing Loan has positive significant effect on Net Interest Margin profitability positive significant to profitability and Third Party Fund have positive significant to profitabilityKeywords: capital adequacy ratio, loan to deposit ratio, operational cost and operating income, non performing loan, net interest margin and third party fund
NON PERFORMING FINANCING, RETURN ON ASSET, CAPITAL ADEQUACY RATIO DAN DANA PIHAK KETIGA YANG MEMPENGARUHI PEMBIAYAAN MUDHARABAH PADA BANK UMUM SYARIAH DI INDONESIA Siti Rohqimah, 13.05.52.0056; Puspitasari, Elen
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 purpose of this study is to examine and analyze the influence from non-performing financing, return on assets, capital adequacy ratio, third party funds on mudharabah financing at Shari`s Commercial Bank. The type of data used in this study is secondary data, the data in this study obtained from the Financial Report and Annual Report 2012-2016. Sampling method used is purposive sampling. The amount of data processed by 32 Syariah Commercial Banks. Methods of data analysis using multiple linear regression. The results showed that non-performing financing, and capital adequacy ratio had a negative and significant effect on mudharabah financing, while third party fund variable had a positive and significant influence on mudharabah financing. For return on asset variable has no effect on mudharabah financing. Keywords: Mudharabah Financing, Non Performing Financing, Return on Assets, Capital Adequacy Ratio, and Third Party Funds
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Dyah Setyawati, 15.05.52.0284; Puspitasari, Elen
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 Profitability, Leverage, Company's Size, Company’s Age, Board of Commissioners, Audit Committee, Institutional Ownership, Public Ownership, and Environmental Performance to Corporate Social Responsibility (CSR) Disclosure on the mining companies were listed on the Indonesia Stock Exchange for period 2012-2017. Population used are mining companies that listed on Indonesia Stock Exchange for period 2012-2017. The samples selection are using a purposive sampling method. The analysis tool used in this research is multiple linear regression analysis. The results of the research show that Company’s Size and Company's Age has positive and significant on CSR disclosure. Environmental Performance has negative and significant on CSR disclosure. Profitability, Audit Committee, and Public Ownership has positive, but not significant on CSR disclosure. Leverage, Board of Commissioners, and Institutional Ownership has negative, but not significant on CSR disclosure.
ANALISIS DETERMINAN MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2011–2014 Rachma Indriyani, 12.05.52.0030; Puspitasari, Elen
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
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This research aims to examine the influence of geographic diversification, audit tenure, audit firm size, institutional ownership, managerial ownership, firm size, leverage and profitability towards earnings management in manufacturingcompnies. Earnings management measured by discretionary accruals, which is counted using modified Jones model. This study uses documentary method from ICMD and annual reports of manufacture companies. Logistic regression technique is used for the data analysis.This study utilizes data from manufacturing companies listed at Bursa Efek Indonesia (BEI) in 2011 until 2014. The result of this study indicates audit tenure, audit firm size and profitability have significant influence in earnings management. Higher geographic diversification and institutional ownership might decrease earnings management. Meanwhile, geographic diversification, institutional ownership, managerial ownership, firm size,and leverage don’t have significant influence to earnings management. is research aims to examine the influence of geographic diversification, audit tenure, audit firm size, institutional ownership, managerial ownership, firm size, leverage and profitability towards earnings management in manufacturingcompnies. Earnings management measured by discretionary accruals, which is counted using modified Jones model. This study uses documentary method from ICMD and annual reports of manufacture companies. Logistic regression technique is used for the data analysis.This study utilizes data from manufacturing companies listed at Bursa Efek Indonesia (BEI) in 2011 until 2014. The result of this study indicates audit tenure, audit firm size and profitability have significant influence in earnings management. Higher geographic diversification and institutional ownership might decrease earnings management. Meanwhile, geographic diversification, institutional ownership, managerial ownership, firm size,and leverage don’t have significant influence to earnings management. Keywords: Earnings Management, Geographic Diversification, Audit Tenure, Audit Firm Size, Institutional Ownership, Managerial Ownership, Firm Size, Leverage, Profitability
PENGARUH VOLATILITAS ARUS KAS, VOLATILITAS PENJUALAN, BOOK TAX DIFFERENCE, TINGKAT HUTANG, KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PERSISTENSI LABA (Studi Pada Perusahaan Manufaktur Tahun 2012-2014) Dian Wahyu Utami, 12.05.52.0066; Puspitasari, Elen
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

This research aims to analyze the effect of cash volatility, sale volatility, book tax difference, leverage, audit committe and institutional ownership on earning persistence. Earnings persistence is defined as the profit that can be used as an indicator of future earnings, in other words, the persistence of the earnings of a company's ability to survive in the future. The dependent variabel used in this study is earning persistence in observations 2012-2014. The population of this research is 155 companies in the manufacturing sector which were listed in Indonesian Stock Exchange (IDX). The research data were collected from manufacturing companies financial statement for the period of years 2012-2014. Based on purposive sampling method, there are 31 samples. The reseacrh hypotesis were tested using multiple linear regression analysis. The results indicate that audit committee firm has positive and significant effect on earnings persistence. For cash volatilityfirm has positive and no significant effect on earning persistence. While sales volatility, leverage, institutional ownershipfirm has negative and no significant effect on earnings persistence. But the book tax difference firm has negative and significant effect on earnings persistence.Keywords: Earning Persistence, Cash Volatility, Sales Volatility, Book Tax Difference, Leverage, Audit Committe, Institutional Ownership
FAKTOR - FAKTOR YANG MEMPENGARUHI SIMPANAN MUDHARABAH PADA BANK SYARIAH DI INDONESIA Arye Nursa Asyik, 12.05.52.0183; Puspitasari, Elen
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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Mudharabah deposits are deposits which is based on a kind of partnership agreements. There are two parties involved in the mudharabah deposits, where the first party as shahibul maal can be referred to customers who provide the funds and the second party as mudharib be called Islamic banks are responsible for the management. The purpose of this study was to identify factors that influence the Mudharabah deposits in Islamic banks in Indonesia. Objects that are used as research are factors thought to influence the Mudharabah deposits in Islamic banks during the period 2012-2014, in the form of benchmark interest rate, the rate of profit sharing, inflation, financing to deposit ratio, the size of the Bank, non-performing financing and promotion costs , Population and samples taken consisted of Islamic Banks and Sharia Business Unit by taking the data derived from the entire financial performance of Islamic banks in Indonesia in the period 2012 to 2014, obtained a total sample of 101 data obtained by purposive sampling technique. Hypothesis testing using multiple regression analysis. The results showed that the benchmark interest rate, and inflation does not affect the mudhrabah deposits in Islamic banks in Indonesia. Variable Financing to Deposit Ratio, the size of the bank, and the cost of the promotion of significant positive effect on mudhrabah deposits in Islamic banks in Indonesia. Non Performing Financing significant negative effect on mudhrabah deposits in Islamic banks in Indonesia. Determination coefficient of 0.783 indicates that the independent variable on the dependent variable mudaraba deposits amounted to 78.3% and the remaining 21.7% is influenced by other variables not included in this study.Keywords: Islamic Banking, The Benchmark Interest Rate, Profit Sharing, Financing To Deposit Ratio, Inflation, Bank Size, Non Performing Financing, Promotion Costs, Mudharabah Deposits
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI UNDERPRICING SAHAM PADA PENAWARAN SAHAM PERDANA DI BURSA EFEK INDONESIA PERIODE 2012-2014 Dita Pratana Ayusari, 12.05.52.0158; Puspitasari, Elen
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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This study examines the factors that affect underpricing shares at the initial public offering. This research was conducted at the Indonesian Stock Exchange (BEI) by using analysis of manufacturing and non-manufacturing companies. The sampling method using purposive sampling with the period from 2012 to 2014. The relationship between variables and or described by using multiple regression analysis. The results showed that the underwriter reputation variables significant negative effect on underpricing shares. While the variable auditor reputation and size of the company and no significant positive effect on underpricing shares. In the variable age of the firm, the company's profitability, financial leverage, and the type of industry and no significant negative effect on underpricing shares. However, earnings per share positive and significant effect on underpricing shares.Keywords: Underwriter Reputation, Reputation Auditor, Age Company, Company Size, Profitability Companies, Financial Leverage, Earnings Per Share, Type of Industry, and Underpricing Shares
FAKTOR - FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Muslimin, 12.05.52.0200; Puspitasari, Elen
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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Abstract

This research aimed to investigate the factors that influence corporate social responsibility disclosure in the mining company listed on the Indonesia Stock Exchange. The factors that used in this study such as commisioner board, independent commissioner board, managerial ownership, public ownership, company size, profitability, liquidity, leverage, and the company's activities. The population in this study are all mining companies listed on the Indonesia Stock Exchange 2010-2014. There are 38 samples applying purposive sampling technique. Testing the hypothesis in this study using multiple linear regression analysis. The results showed that no significant relationship between managerial ownership, public ownership, company size and liquidity influence the corporate social responsibility disclosure. Meanwhile independent commissioner board, profitability and leverage significant negative influence the corporate social responsibility disclosure. While commisioner board and activities significant positive influence the corporate social responsibility disclosure.  Keywords: Commisioner Board, Independent Commissioner Board, Managerial Ownership, Public Ownership, Company Size, Profitability, Liquidity, Leverage, Activity and Corporate Social Responsibility Disclosure
Co-Authors 0725030037 Susanti 08.05.52.0162 Desky Prihandoyo Putro 08.05.52.0183 Gizca Dwi Putri 09.05.52.0068 Ahmad Fauzi 10.05.52.0013 Yenny Pricillya Sekarsari 10.05.52.0025 Dwi Pita Sari 10.05.52.0070 Dwi Untami 10.05.52.0167 Kurniawan Pribawanto 10.05.52.0215 Sri Partini 11.05.52.0155 Noviana Aristyawati P, 11.05.52.0155 12.05.52.0030 Rachma Indriyani, 12.05.52.0030 12.05.52.0066 Dian Wahyu Utami, 12.05.52.0066 12.05.52.0183 Arye Nursa Asyik, 12.05.52.0183 Achmad Badjuri Alfasadun Alfasadun Alfian Fakhri Fauzi Alib Elyanti, 13.05.52.0149 Alimuddin Rizal Alimuddin Rizal Rivai Amelya Dwi Kurniasasi, 12.05.52.0168 Amelya Dwi Kurniasasi, 12.05.52.0168 Ananda, Alivia Defa Andani, Tiara Ayu Anggraeni Nurmala Sari Anik Rahmatika, 14.05.52.0244 Anindiansyah, Gladis Ardiyanti, Ervina Ayuandani Dwi Purnama Sari, 12.05.52.0124 Ayuandani Dwi Purnama Sari, 12.05.52.0124 Bambang Sudiyatno Bambang Sudiyatno Bambang Sudiyatno Basiya Basiya Cahaya, Rexajune Maharty Sukma Cahyani, Alya Takwarina Ceacilia Sri Mindarti Ceacilia Sri Mindarti Ceacilia Srimindarti Darodjat , Tubagus Achmad Desi Pudwi Handayani Destania, Chairunnisa Okta Dewi Yuliana, 14.05.52.0061 Dewi Yuliana, 14.05.52.0061 Diah Ayu Kustariyanti, 13.05.52.0061 Diah Ayu Kustariyanti, 13.05.52.0061 Diky Paramitha Dinita Pradadewi Dita Pratana Ayusari, 12.05.52.0158 Dita Pratana Ayusari, 12.05.52.0158 DwiPolahWicaksonowati, 13.05.52.0249 DwiPolahWicaksonowati, 13.05.52.0249 Dyah Setyawati, 15.05.52.0284 Eddy Nurraharjo Edy Supriyanto Eka Agustyn Nurhayati Eka Setya Atsari Ramadhan, 14.05.52.0068 Endang Tjahjaningsih Enty Nur Hayati Eoudia Dias Natasha Fatkhul Amin Fatkhul Amin Felix Andreas Sutanto Fitika Andraini Gregorius Anggana Lisiantara Gregorius Masdjojo Gregorius Masdjojo Hasanah, Lulu Atul Hasibuan, Kristina Ida Nurhayati Indah Triwijaya Irmawati Irmawati Irna Maya Sari Irna Maya Sari, Irna Maya Kiki Widiastuti Liliana C.D.T. Duarte, 12.05.52.0216 Liliana C.D.T. Duarte, 12.05.52.0216 Linda Sulastyowati, 12.05.52.0095 Linda Sulastyowati, 12.05.52.0095 Maria Goreti Kentris Indarti Meuthia Amalia MG Kentris Indarti Moch Irsad Moch Irsad, Moch Moch Irsyad Muslimin, 12.05.52.0200 Muslimin, 12.05.52.0200 Nandi Baskoro Saputra Natalia Ariyani, 14.05.52.0255 Nurhayat , Ida Oktaviana, Indika Riski Rachmatun Khasanah Sabas Setyo Hadi Sabna Aprila Maharani Safira, Adelia Arya Salsa Gina Virginia Sefiana Irawati Setyawan Wibisono Sila Ninin Wisnantiasri Sinta Zahrotul Ulya Siti Rohqimah, 13.05.52.0056 Siti Rohqimah, 13.05.52.0056 Sri Isnowati Sri Isnowati Taruno, Nelson Widjang Narto Tiara Ayu Andani Tito Destafia, 13.05.52.0135 Tito Destafia, 13.05.52.0135 Umi Salamah Wahyu Meiranto WAHYU MEIRANTO Wahyu Meiranto WAHYU MEIRANTO Widiatmoko, Jacobus Wiwik Nuraini Yeye Susilowati Yovita Irawati Yudhi Prasetiyo Zubaidah, Amilia Zubaidah, Amilia