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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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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
Publisher : Students Journal of Accounting and Banking

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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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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
TEORI POSTUR MOTIVASI DALAM STUDI EKSPERIMEN KEPUTUSAN KEPATUHAN PAJAK DI INDONESIA Puspitasari, Elen; Nurhayati, Ida; Meiranto, Wahyu
Proceeding Fakultas Ekonomi 2015: 2015
Publisher : Proceeding Fakultas Ekonomi

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This study used motivational posture theory to examine the effect of individual posture motivational taxpayers as internal factors of the tax compliance decision. While external factors of taxpayer in this study is the audit strategy and the amount of tax exemption (taxable income).  An external factor of taxpayer as an independent variable in this study is an experimental variable. Tax audit strategy divided into two levels of treatment, the tax audit strategy of fixed and random. The amount of taxable income is divided into two levels of treatment, that is taxable income go up and down. While the internal factors of motivation posture placed as a covariate variable on the dependent variable tax compliance  decisions.  Based  on  the  number  of  independent  variables  and  treatment  as  well  as treatment  of  the  participants,  the  design  used  in  this  study  was  Quasi  Experimental  Design Between-Subject 2X2 with Covariate with random assignment method. The subjects in this experiment are an individual taxpayer who has a tax ID, doing their own business and have experience in reporting their tax revenue. The analysis technique used was Analysis of Covariate. The results showed that the posture motivation of Indonesian taxpayer’s as concomitant factors does not affect tax compliance decisions. This is not accordance with Motivational Posture Theory. This study proves that the tax audit strategy and the amount of taxable income affect tax compliance decisions. The taxpayer is given the treatment of fixed audit strategy will be more compliant than the taxpayer is given random audit strategy. The amount of taxable income that rises will lead to decisions that tax compliance is higher when compared with the taxable income down. This study contributes to the novelty of tax compliance research in terms of the implications of the theory, the variable placement and research design.       Keywords: tax compliance decisions, motivational postures, strategy of tax audit, taxable income.
PERAN KEPEMILIKAN INSTITUSIONAL,KOMISARIS INDEPENDEN, KOMITE AUDIT DAN AUDITOR EKSTERNAL TERHADAP INTEGRITAS LAPORAN KEUANGAN ( Perusahaan Manufaktur yang terdaftar di BEI pada Periode 2010-2012 ) Srimindarti, Ceacilia; Puspitasari, Elen
Proceeding Fakultas Ekonomi 2014
Publisher : Proceeding Fakultas Ekonomi

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Abstract

Perusahaan memiliki kewajiban menerbitkan laporan keuangan dengan integritas yang tinggi bagi pihak yang berkepentingan. Terdapat beberapa faktoryang mempengaruhi integritas laporan keuangan. Penelitian ini bertujuan untukmenguji pengaruh kepemilikan institusional, komisaris independen, komite audit danauditor eksternal terhadap integritas laporan keuangan.Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar diBursa Efek Indonesia (BEI) tahun 2010 sampai 2012. Sampel yang digunakan dalampenelitian ini diambil berdasarkan kriteria-kriteria yang ditentukan (purposivesampling). Data yang telah terkumpul dianalisis dengan menggunakan regresi linierberganda. Hasil penelitian ini menunjukkan bahwa komisaris independen berpengaruhpositif terhadap integritas laporan keuangan. Sedangkan kepemilikan institusional,komite audit dan auditor eksternal tidak berpengaruh terhadap integritas laporankeuangan.Kata Kunci: kepemilikan institutional, komisaris independen, komite audit, auditoreksternal, integritas laporan keuangan.
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
PENGARUH KINERJA PERUSAHAAN DAN STRUKTUR MODAL TERHADAP RETURN SAHAM (STUDI EMPIRIK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2013-2016) Zubaidah, Amilia; Sudiyatno, Bambang; Puspitasari, Elen
Proceeding SENDI_U 2018: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh kinerja perusahaan dan struktur modal terhadap return saham. Kinerja perusahaan diproksi dengan Earning Per Share (EPS), Return on Asset (ROA), dan Return onEquity (ROE), sedangkan struktur modal diproksi dengan Debt to Equity Ratio (DER). Populasi penelitian adalah perusahaan manufaktur yang listed di Bursa Efek Indonesia periode 2013-2016, dengan metode pengambilan sampel yang digunakan adalah purposive sampling. Metode analisis menggunakan regresi linear berganda, dengan tingkat keyakinan 95%. Hasil penelitian menjukkan Return on Equity(ROE) berpengaruh positif dan signifikan terhadap return saham. Sedangkan Earning Per Share (EPS), Return on Asset (ROA), danDebt to Equity Ratio (DER) tidak berpengaruh signifikan terhadap return saham. Dengan demikian, maka kinerja perusahaan yang berpengaruh terhadap return saham hanya Return on Equity(ROE), sedangkanEarning Per Share (EPS) danReturn on Asset (ROA) tidak berpengaruh.
Experimental Study on Individual Taxpayer: Motivational Posture and Peer Reporting Behavior Puspitasari, Elen; Susilowati, Yeye; Meiranto, Wahyu
JDM (Jurnal Dinamika Manajemen) Vol 8, No 1 (2017): March 2017 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v8i1.10411

Abstract

the effect of motivational postures and tax reporting behavior of one’s peers on taxpayer com-pliance was examined in this experimental study. This experimental research was conducted under the circumstances arranged and direct manipulation on taxpayer external factor, namely the independent variable is peer reporting behavior, so it can be determined causality effect of the independent variable on the dependent. The respondent is 81 taxpayers whose run the small business. A motivational posture was measured by using 29 statements developed by Braithwaite. Analysis of Covariance is used because this research conducting Quasi Experimen-tal Design Between-Subject with Covariate with random assignment method. Peer reporting behavior as an experimental variable consists of two level treatments. The result shows that the posture of motivation Indonesian taxpayers’ as a concomitant factor does not affect tax compli-ance decisions. Furthermore, this study provides evidence that peer reporting behavior were significant factors in explaining the experimental reporting decision. The findings of this study are expected to provide discourse to the government to improve tax compliance decisions in Indonesia in terms of posture motivation and peer reporting behavior among taxpayers.
PERAN INDIKATOR KEKAYAAN INTELEKTUAL TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Puspitasari, Elen; Srimindarti, Ceacilia
Jurnal Organisasi dan Manajemen Vol 10 No 1 (2014)
Publisher : LPPM Universitas Terbuka

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Abstract

Capability of knowledge and technology becomes a key factor for the progress of the economy in many developed countries, so there is a necessity intended for companies to change their business strategy, which was originally based labor force towards knowledge-based businesses. Companies need to communicate some other information to users of financial statements related to the value added that is owned by the company i.e. intellectual capital (IC).This study will describe the role of IC indicators as measured by VAICTM, which consists of VACA, VAHU, and STVA to the company's performance measured by market valuation, profitability and productivity,which firm size as a control variable. The population in this study is manufacturing companies listed on the IDX from 2007 to 2010, with purposive sampling to obtain a sample of 20 companies with 80 data observations. The results of statistical hypothesis testing using multiple linear regression test showed that the IC has a positive and significant influence on company's performance. Kemampuan pengetahuan dan teknologi menjadi faktor kunci bagi kemajuan ekonomi di banyak negara maju, sehingga ada kebutuhan yang ditujukan bagi perusahaan untuk mengubah strategi bisnis mereka, yang pada awalnya berbasis tenaga kerja terhadap usaha berbasis pengetahuan. Perusahaan perlu berkomunikasi beberapa informasi lain untuk pengguna laporan keuangan yang berkaitan dengan nilai tambah yang dimiliki oleh perusahaan yaitu modal intelektual (IC). Penelitian ini akan menjelaskan peran IC indikator yang diukur dengan VAIC, yang terdiri dari VACA, VAHU, dan STVA untuk kinerja perusahaan yang diukur dengan nilai pasar, profitabilitas dan produktivitas, yang ukuran perusahaan sebagai variabel kontrol. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI 2007-2010, dengan purposive sampling untuk mendapatkan sampel dari 20 perusahaan dengan 80 data pengamatan. Hasil pengujian hipotesis statistik menggunakan uji regresi linier berganda menunjukkan bahwa IC berpengaruh positif dan signifikan terhadap kinerja perusahaan.
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