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Elen Puspitasari
Fakultas Ekonomi Dan Bisnis, Universitas Stikubank Semarang
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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
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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 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
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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
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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
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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
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
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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
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
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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
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
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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 company's growth. Employed capital had a positive effect and are not significant to the company's growth. Human capital has a positive effect and are not significant to the company's growth. Structural Capital and no significant negative effect on the growth of the company.Keywords: Intellectual Capital and Financial Performance
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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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
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