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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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PENERIMAAN AUDITOR TERHADAP UNDER-REPORTING TIME Srimindarti, Ceacilia; Puspitasari, Elen
KINERJA Vol 17, No 1 (2013): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v17i1.367

Abstract

This study seeks to analyze the relationship between the factors that affect the auditor’s acceptanceof under-reporting time. Auditor’s who worked in Public Accounting in Indonesia is an object in this studyusing questionnaire-based survey that was sent. The data have been collected and analyzed using SPSS.Expectancy theory and the theory of goal setting is the basic theory used to explain the behavior of auditorsunderreporting time in accepting. The results of this study found that locus of control variables have a positiveand signifi cant impact on acceptance of under-reporting time, while the variable of organizational commitmentauditor has no infl uence on the acceptance of under-reporting time. Adversely affect the auditor’s expertiseacceptance under-reporting time. These results indicate that the internal factors affecting the acceptance ofindividual auditor’s under-reporting time.Keywords: locus of control, auditor’s expertise, organizational commitment, acceptance of under-reportingtime, expectancy theory and the theory of goal setting.
Pengelolaan Knwoledge Management Capability Dalam Memediasi Dukungan Information Technology Relatedness Terhadap Kinerja Perusahaan: Pendekatan Reflective Second Order Factor Meiranto, Wahyu; Puspitasari, Elen; Sari, Irna Maya
AKRUAL: JURNAL AKUNTANSI Vol 3, No 2: AKRUAL: Jurnal Akuntansi (April 2012)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n2.p115-129

Abstract

Abstracthe aim of this research is to observe the influence of information technology complementarities and support of information technology knowledge to corporate performance. Complementarities of information technology are Infrastructure IT, making process IT, Human resources IT and Vendor management IT; and management knowledge are Product, Customer and managerial. The sample’s number of this research are 42 head managers of Main Bank office in Semarang. The research uses questioner method. Data analyzing of this research is full mode Structural Equation Modeling (SEM), evaluated by smartPLS tools by using reflective second order factor approach. The result of this research, aligned with hypothesis that complementarities of four information technology Relatedness Factors, give positive influence to inter unit Knowledge Management Capabilitiy, complementarities of knowledge Management Capabilitiy gives positive influence to corporate performance, Complementarities Information Technology Relatedness directly influence to company performance and information technology relatedness indirectly influence to corporate performance, being mediated by knowledge management capability
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 companys 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
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN EMITEN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2013-2015 Amelya Dwi Kurniasasi, 12.05.52.0168; 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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Abstract

This study aims to determine the intellectual capital to financial performance of the banking sector issuers listed on stock exchanges in Indonesia period 2013-2015. This study uses secondary data obtained from the financial statements www.idx.co.id. The population in this study are all banking companies that have gone public in Indonesia Stock Exchange in 2013-2015. The sampling technique was conducted using purposive random sampling. Data were analyzed using multiple linear regression analysis. The results of hypothesis testing can be concluded that the Intellectual capital has a positive and significant impact on profitability. Employed capital has a positive and significant impact on profitability. Human capital has a positive effect and no significant effect on profitability. Structural Capital had a positive effect and no significant effect on profitability. Intellectual capital and significant positive effect on productivity.Employed capital and significant positive effect on productivity. Human capital has a positive effect and no significant effect on productivity. Structural Capital had a positive effect and no significant effect on productivity. Intellectual capital has a positive effect and are not significant to the companys growth. Employed capital had a positive effect and are not significant to the companys growth. Human capital has a positive effect and are not significant to the companys growth. Structural Capital and no significant negative effect on the growth of the company.Keywords: Intellectual Capital and Financial Performance
ANALISIS PEMBIAYAAN MUDHARABAH, PEMBIAYAAN MUSYARAKAH,PEMBIAYAAN BERMASALAH, LIKUIDITAS, KECUKUPAN MODAL, DAN EFISIENSI BIAYA TERHADAP PROFITABILITAS BANK SYARIAH 2012-2016 Dewi Yuliana, 14.05.52.0061; 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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Abstract

The purpose of this study is to examine and analyze the effects of Mudharabah Financing, Musyarakah Financing, Troubled Financing, Liquidity, Capital Adequacy, and Cost Efficiency to Profitability of Sharia Banks. The type of data used in this study is secondary data, this research data obtained from the financial statements and Annual Report 2012-2016. Sampling method used is Purposive sampling. The amount of data processed by 91 sharia banks. Methods of data analysis using multiple linear regression. The results showed that Mudharabah Financing, Musharaka financing, and Liquidity have no significant negative effect on profitability (ROA), Financing Problems, Capital Adequacy positively influential not significant to profitability (ROA), while at Cost Efficiency significantly negatively affect profitability (ROA). Keywords: Mudharabah Financing, Musharaka Financing, Non-performing Financing, Liquidity, Capital Adequacy and Cost Efficiency.
FAKTOR-FAKTOR YANG BERPENGARUH DALAM PEMILIHAN METODE AKUNTANSI PERSEDIAAN Tito Destafia, 13.05.52.0135; 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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Abstract

This research examined the effect of firm size, the intensity of the inventory, inventory variability, variability in cost of sales, financial leverage, current ratio, and the structure of ownership of the selection inventory accounting method. This research was conducted at the Indonesian Stock Exchange by using analysis unit manufacturing companies that have gone public. The sampling method in this research using purposive sampling the study period of 2013 to 2015. The relationship and or influence between independent variables and the dependent variable is explained by using logistic regression analysis. The results of the study are as follows: the size of the company, variability in cost of goods sold, financial leverage, ownership structure significantly influence the selection method of inventory accounting, whereas the intensity of inventory, the variability of inventory, the current ratio does not significantly influence the selection method of inventory accounting.Keywords: Company Size, Intensity Inventory, Inventory Variability, Variability Of Cost of Goods Sold, Financial Leverage, Current Ratio, Ownership Structure, Selection Inventory Accounting Method
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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Abstract

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 companys 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
PENGARUH KOMPONEN ARUS KAS, LABA BERSIH, UKURAN PERUSAHAAN, DAN RETURN ON ASSET TERHADAP RETURN SAHAM Ayuandani Dwi Purnama Sari, 12.05.52.0124; 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 study aimed to determine and to analyze the effect of cash flows from operating, investing, and financing, net income, company size, and return on asset to stock return on manufacturing companies in Indonesia Stock Exchange.The period used in this study at 20122014. Observasional data used in this study is 114. The sampling method using purposive sampling. The relation between variables is described by using multiple regression analysis. Net income proxied by return on asset. Based on the test results SPSS revealed that there is a positive and significant simultanuous effect between cash flows from operating, financing, and net icome of stock returns. While the variable cash flows of investment and company size turned out to haven’t effect on stock returns. Keywords: Components of Cash Flows, Net Income, Company Size, Stock Returns
PENGARUH KECUKUPAN MODAL, PEMBIAYAAN, EFISIENSI BIAYA, RESIKO PEMBIAYAAN, DAN KUALITAS AKTIVA PRODUKTIF TERHADAP RETURN ON ASSETPADA BANK UMUM SYARI’AH PERIODE 2012-2016 DwiPolahWicaksonowati, 13.05.52.0249; 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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Abstract

This research was aimed and analyze at examining the influence of Capital Adequacy ratio, Financing to Deposit Ratio, Operating Expenses per Operating Income, Non Performing Financing, and Allowance for Earning Assets to profitability in Islamic Commercial Banks.  Research conducted a quantitave study with the entire population of Islamic Banks registered in Financial Fervices Autority (OJK) on 2012-2016, by  using  purposive  sampling  method. Types  of  data  used  are  secondary  data  obtained  from  published  financial statement  and  downloaded  through  the  official  website  of  Islamic Commercial Banks. The method of analysis used is Multiple Regression with a significance level of 5%. From the results of the analysis show that  Capital Adequacy Ratio , Operating Expenses per Operating Income, Allowance for Earning Assets has  significant influence to profitability, while Financing to Deposit Ratio,  and Non Performing Financing have not significant influence to profitability. Keyword : Capital Adequacy Ratio, Financing to Deposit Ratio, Operating Expenses per Operating Income, Non Performing Financing, Allowance for Earning Assets,   Return On Assets
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KONSERVATISME AKUNTANSI STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2013-2015 Linda Sulastyowati, 12.05.52.0095; 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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Abstract

This study aims to determine the effect of debt covenants, political cost, managerial ownership, institutional ownership and public ownership of the conservatism of accounting in the financial statements of companies manufacturing in Indonesia. This study uses secondary data obtained from the financial statements www.idx.co.id. The population in this study is a company registered in Indonesia Stock Exchange in 2013-2015 with a sample of manufacturing firms. The sampling technique was conducted using purposive sampling. Data were analyzed using multiple linear regression analysis. The results of hypothesis testing can be concluded that the Debt Covenant and no significant negative effect on accounting conservatism. Political cost and no significant negative effect on accounting conservatism. Managerial ownership and significant negative effect on accounting conservatism. Institutional ownership has a significant negative effect on accounting conservatism. Public ownership and significant negative effect on accounting conservatismKeywords: Debt Covenants, Political Cost, Managerial Ownership, Institutional Ownership, Public Ownership and Accounting Conservatism
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 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 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