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All Journal JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JOURNAL OF APPLIED ACCOUNTING AND TAXATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Abdimas ADPI Sosial Dan Humaniora

Sinarti, Sinarti

Politeknik Negeri Batam

Author-ID : 3510108

Arts Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Other

Published : 11 Documents Claim Missing Document

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ANALISIS HUBUNGAN KINERJA KEUANGAN BERDASAR AKUNTANSI DAN KINERJA KEUANGAN BERDASAR PASAR PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) DENGAN PENGUNGKAPAN CSR SEBAGAI VARIABEL MODERASI Nanda Putri Angelia; Sinarti Sinarti
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 2 No 1 (2018): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

The objectives of this research are to test and to give empiric evident about influence between financial performance based on accounting which measured by Return On Assets (ROA), Return On Equity (ROE), and Economic Value Added (EVA) and financial performance based on marketplace which measured by stock return. The inconsistency of the result of researches on the influence of financial performance based on accounting to financial performance based on marketplace indicated there is moderate variable that influence the disclosure of Corporate Social Responsibilty (CSR). CSR disclosure is expected to give a signal to external parties including investors in enhancing the corporate image is reflected by increase of stock returns. There are 19 companies that are taken as the sample in this research. The object of this research is companies that listed in Jakarta Islamic Index (JII) from 2008-2013 with 95 data observation. Data are collected by using purposive sampling. Hypotheses in this research are tested using panel data regression and test of absolute difference value. The result of this research showed that financial performance based on accounting which measured by ROA, ROE, and EVA influenced to financial performance based on marketplace which measured by stock return. Meanwhile CSR disclosure in annual company report is not moderating financial performance based on accounting to financial performance based on marketplace.

PENGARUH LEVERAGE, DIVERSIFIKASI PRODUK DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS Sinarti Sinarti; Jagat Darmajati
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 3 No 1 (2019): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Tujuan penelitian ini untuk memberikan bukti empiris terkait pengaruh leverage, diversifikasi produk dan ukuran perusahaan terhadap profitabilitas. Leverage diukur menggunakan rasio utang terhadap ekuitas. Diversifikasi produk diproksi menggunakan indeks Herfindahl. Profitabilitas perusahaan diukur menggunakan ROE.Sampel pada penelitian ini berjumlah 170 perusahaan asuransi umum yang diperoleh dengan menggunakan metode teknik purposive sampling. Pengujian hipotesis menggunakan analisa linier berganda. Hasil dari penelitian ini bahwa leverage dan ukuran perusahaan berpengaruh positif signifikan pada profitabilitas perusahaan sedangkan diversifikasi produk berpengaruh negatif pada profitabilitas. Dapat disimpulkan bahwa kesempatan untuk berinvestasi adalah faktor- faktor yangmeningkatkan profit perusahaan. Penelitian selanjutnya dapat menggunakan perusahaan selain sektor asuransi dan juga dapat menambahkan variabel lain yang mendukung.

THE INFLUENCE OF EMOTIONAL INTELLIGENCE ON THE ACCOUNTING COMPREHENSION: GENDER BASED STUDY Sinarti Sinarti; Ulfa Dwi Mustika Sari
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 1 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

The purpose of this research is to examine the influence of emotional intelligence on the level of accounting comprehension and to examine the difference of emotional intelligence and accounting comprehension between male and female accounting students. Emotional intelligence is measured by five components which is self-awareness, self-regulation, motivation, empathy, and social skills. Accounting comprehension is measured by accounting subject grade, consist of accounting principles, intermediate accounting, advanced financial accounting, auditing and accounting theory. Sampling method in this research using purposive sampling. Linier analysis and t-test independent are used as a data analysis technique. The results show that emotional intelligence has an effect on accounting comprehension, and there is no difference of emotional intelligence and a difference of accounting comprehension between male and female students. This research only using emotional intelligence in measuring accounting comprehension and there is a different number of male and female respondents. The future research may added more variable such as learning behavior.

Co-Authors Ari Wibowo Bambang Hendrawan Dessy Ratna Sary Doni Putra Utama Dwi Kartikasari Fitriah Rahmadany Ime Iranovita Simanjuntak Irsutami Irsutami Jagat Darmajati Jessica Olifia Muhammad Ikhlash Nanda Putri Angelia Nanik Lestari Riri Zelmiyanti Siti Rahmawati Ulfa Dwi Mustika Sari Winanda Wahana Warga Dalam

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