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Journal : Students

PENGARUH LIKUIDITAS, STRUKTUR MODAL, UKURAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015-2017) Cicilia Amanda Tia Oktaviani, 17.05.72.0010; Srimindarti, Ceacilia
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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Abstract

The company’s main goal is maximize firm value. Firm value is good will be a positive signal for investors to invest their funds into the company. This study aims to examines the effect of liquidity, capital structure, firm size and dividend policy on firm value. This research was conducted at the Indonesia Stock Exchange by using a go public manufacturing company as the unit of analysis. The data analysis has been done by using multiple linear regression with the independent variables are liquidity, capital structure, firm size and dividend policy and the dependent variable is firm value. The sampling method uses purposive sampling with the observation period of 2015-2017 of 183 compnies. The analytical mehod used is multiple regression analysis, f test, t test and coefficient of determination analysis. The result of study indicate that simultaneously liquidity, capital structure, firm size and dividend policy has an influence on the firm value. The results of the study show that liquidity does not have a significant effect on firm value. Capital structure has a negative and significant effect on firm value. Firm size and dividend policy has a positive and significant effect on firm value.
PENGARUH KOMPETENSI, INDEPENDENSI, DAN OBJEKTIVITAS TERHADAP KUALITAS AUDIT (Studi Kasus Pada Kantor Akuntan Publik di Kota Semarang) Fajar Lia Agustina, 15.05.52.0034; Srimindarti, Ceacilia
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 study aimed to examine audit quality. The population in this study are all auditors who work in Public Accounting Firm in Semarang. Sampling method used convenience sampling method and obtained a sample of 95 respondents. The method of collecting primary data was conducted through survey method by questionnaire. The data obtained were analyzed using multiple linear regression model.The results of this study show that competence have not affect on audit quality, independence have not affect on audit quality, and objectivity has effect on audit quality.
PENGARUH INDEPENDENSI AUDITOR, GAYA KEPEMIMPINAN, DAN MOTIVASI KERJA TERHADAP KINERJA AUDITOR (Studi Kasus Pada Kantor Akuntan Publik di Kota Semarang) Risman Taufik S, 16.05.72.0001; Srimindarti, Ceacilia
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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Abstract

Auditor performance is something that very important for Public Accounting Firm. Whether Public Accounting Firm is good or not is determined by auditor’s performance. This research aimed to examine and analyzes the effect of auditor independence, leadership style, and work motivation on auditor performance with organizational commitment as an intervening variable. The population which became the object of this study is the auditor who works for the Public Accounting Firm in Semarang City, which registered by the Indonesian Institute of Certified Public Accountants (IAPI). This research use Convinience Sampling method. The sample in this study included 14 KAP with 86 respondents. Data analysis used a path analysis model with SPSS 16.0 program. The results of this research found that the auditor independence variable has a positive effect on organizational commitment, leadership style does not affect organizational commitment, work motivation does not affect organizational commitment, auditor independence does not affect auditor performance, leadership style has a positive effect on auditor performance, work motivation has no effect on auditor performance, and organizational commitment has no effect on auditor performance.
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Intan Rosemaya Cintya, 12.05.52.0205; Srimindarti, Ceacilia
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

Companies go public have to improve the integrity of the financial statements in order to maintain the confidence of users of financial statements. The sampling method using purposive sampling the study period of 2012 through 2014, with a total sample of 171 manufacturing companies in the Indonesia Stock Exchange. The results showed that institutional ownership, audit committee and independent commissioners significant positive effect on the integrity of financial statements. While managerial ownership and audit quality does not affect the integrity of financial statements. Keywords: Mechanism Of Corporate Governance, Audit Quality And Integrity Of Financial Statements
PENGARUH LIKUIDITAS, STRUKTUR MODAL, UKURAN PERUSAHAAN DAN PERTUMBUHAN LABA TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA (BEI) Ni Made Adi Krisnawati, 11.05.52.0121; Srimindarti, Ceacilia
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 effect of liquidity, capital structure, company size and profit growth of the quality of earnings.  This research was conducted in the Indonesia stock exchange using analysis unit manufacturing companies that have gone public.The method used in this research is descriptive quantitative method. Sample using purposive sampling techniques and acquired 81 companies in the sample with the study period of 2010 to 2013. The results showed that the size of the company's liquidity and significant effect on the quality' of earnings. While the capital structure and profit growth did not significantly affect the quality of earnings.  Keywords: Liquidity, Capital Structure, Company Size, Growth Income and Earnings Quality
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, PERTUMBUHAN LABA, PROFITABILITAS, DAN LIKUIDITAS TERHADAP KUALITAS LABA Nita Happi Amalia, 12.05.52.0177; Srimindarti, Ceacilia
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 aims to examine and analyze the effect of capital structure, company size, profit growth, profitability, and liquidity influence on the quality of earnings. The population of this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2012 to 2014. The sample was determined by purposive sampling method, to obtain a sample of 148 manufacturing companies. The data used in this research is secondary data. Analysis of the data used is multiple regression analysis. The research proves that (1) the capital structure does not does not affect the quality of earnings, (2) the size of the company's positive and significant effect on the quality of earnings, (3) the profit growth had no effect on earnings quality, (4) profitability does not affect the quality, and (5) the liquidity does not affect the quality of earnings.Keywords: Capital Structure, Size of The Company, Profit Growth, Profitability, and Liquidity
PENGARUH SOSIALISASI PERPAJAKAN, PELAYANAN FISKUS DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA SEMARANG BARAT DAN KPP PRATAMA SEMARANG TIMUR Annisa Fattika, 12.05.52.0190; Srimindarti, Ceacilia
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

Taxes have the bigges important role as a source of revenue and income for the country for improved welfare of the people. One of the biggest taxpayer requested for accountinng, deposit, and reporting tax payable is the individual taxpayer. The biggest problem that always appears in a community is the influence of non-compliance / complience of individual Taxpayers or agencies fo pay taxes obligations becouse of low knowledge, and not yet started comprehensive. This study examines the effect of socialization tax, service tax authorities, and tax penalties for individual taxpayer compliance. This study exsamines is Performance in KPP Pratama Semarang Barat and KPP Pratama Semarang Timur. Data used in this study, the primary data. Sources of primary data in this study obtained directly from randomly selected individual taxpayer in KPP Pratama Semarang Barat dan KPP Pratama Semarang Timur as many as 100 samples. By using multiple linear regression techniques. This results showed that taxations socialization, service tax authorities, and tax penalties positive and significant impact on the individual taxpayer compliance in Semarang.  Keywords: Taxation Socialization, Service Tax Authorities, Tax Penalties
PENGARUH CORPORATE GOVERNANCE, AUDITOR EKSTERNAL, DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN Radea Dian Purnama, 11.05.52.0034; Srimindarti, Ceacilia
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 aims to examine and analyze corporate governance, external auditors, and the size of the company for the integrity of the financial statements listed in GCPI. The population in this study is a population used in this study is a company registered in the Corporate Governance Forum Indonesia (FCGI) in 2010-2014. This study using the technique of purposive sampling in the sampling. The analysis was performed by multiple regression using SPSS for windows version 19:00. The results showed that corporate governance is not significant positive effect on the integrity of financial statements. External Auditor significant negative effect on the integrity of financial statements. Size companies significant negative effect on the integrity of financial statements.  Keywords: Corporate Governance, External Auditors, Company Size, Integrity of Financial Statements
PENGARUH SANKSI PAJAK, PELAYANAN APARAT PAJAK, DAN PEMAHAMAN PERATURAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERASI (Studi Kasus Pada UMKM Yang Terdaftar di KPP Pratama Semarang Barat) Ani Sulistiyani, 13.05.52.0089; Srimindarti, Ceacilia
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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Abstract

This study examined the influence of tax penalty, Tax officer service, and Tax rule comprehension for Against Taxpayer Compliance with Risk Preference Being a Moderation Variable (Case Study On UMKM Listed In KPP Pratama West Semarang). The sampling method using conveniece sampling, the technique of determining the sample based on the ease of encounter. The influence variables or effect analyzed by using multiple regression analysis. The results showed that tax penalty Resource positive and significant impact on Against Taxpayer Compliance, Tax officer service Resource negative and insignificant impact on Against Taxpayer Compliance, Tax rule comprehension Resource positive and significant impact on Against Taxpayer Compliance, Risk Preference to moderating the tax penalty influence of Against Taxpayer Compliance, Risk Preference moderating the Tax officer service influence of Against Taxpayer Compliance, and Risk Preference moderating the Tax rule comprehension.Keywords: Tax Penalty, Tax Officer Service, and Tax Rule Comprehension, Against Tax Payer Compliance and Risk Preference
ANALISIS PENGARUH STRUKTUR KEPEMILIKAN SAHAM DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING (Studi Pada Perusahaan LQ45 yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015) Angga Prasetia, 13.05.52.0091; Srimindarti, Ceacilia
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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Abstract

The purpose of this study is to analyze the effect of stock ownership structure and firm size on the disclosure of intellectual capital with profitability as a moderating variable. The sample used LQ45 company listed in BEI period of 2013-2015. The population is taken by purposive sampling method, and that fulfill the sample selection criteria. The sample used is 118 companies. Analysis that used in this study is multiple regression analysis and regression moderation analysis. The results of this study found that firm size variables have a significant effect on intellectual capital disclosure, while the variable ownership structure has no significant effect on the disclosure of intellectual capital. Profitability does not moderate the effect of stock ownership structure and firm size on intellectual capital disclosure.Keywords: Share Ownership Structure, Company Size, Profitability (ROA), and Intellectual Capital Disclosure
Co-Authors 08.05.52.0057 Jayanti Sukining Tiyas 08.05.52.0144 Elisa Yuliana 08.05.52.0146 Novi Indrayani 09.05.52.0057 Choirotun Nisak 09.05.52.0070 Indrawati 09.05.52.0122 Nursia Wahyuningtyas 10.05.52.0079 Luluk Badriyah 12.05.52.0205 Intan Rosemaya Cintya, 12.05.52.0205 12.52.02.0189 Suwargono, 12.52.02.0189 12.52.02.0191 Dewi Ayun, 12.52.02.0191 12.52.02.0200 Rudi Hartono, 12.52.02.0200 13.52.02.0076 Dwi Joko Supriyanto, 13.52.02.0076 13.52.02.0097 Sri Hartini, 13.52.02.0097 AA Sudharmawan, AA Achmad Badjuri Alfasadun Alfasadun Amedio Aditya Aneta Devi Angga Prasetia, 13.05.52.0091 Angga Prasetia, 13.05.52.0091 anggreani, Arum septhia Anggun Prasetia Ningtyas, 12.05.52.0136 Ani Sulistiyani, 13.05.52.0089 Ani Sulistiyani, 13.05.52.0089 Annisa Fattika, 12.05.52.0190 Annisa Fattika, 12.05.52.0190 Anugerah Adhipratama, Agung Ardiansyah, Firdaus Damas Septio Ardiansyah, Firdaus Damas Septio Ardinata, Muhamad Arum septhia anggreani Ashobah, Siti Nur Fajriah Askar Yunianto Caroline Caroline Catur Ragil Sutrisno Cicilia Amanda Tia Oktaviani, 17.05.72.0010 Cornelia Widya Ayu Paramita Darmawan, Abel Prathama Devi, Aneta Deviana Fadhila Aprilia Puspita Effendhi, Aziz Elen Puspitasari Enriyani, Manuela Etty Puji Lestari Fajar Lia Agustina, 15.05.52.0034 Farah Harwandita Fatmawati, Ikha Firdaus Damas Septio Ardiansyah, 14.05.52.0260 Firdaus Damas Septio Ardiansyah, 14.05.52.0260 Fita Aprilian, 13.05.52.0178 Fita Aprilian, 13.05.52.0178 Greg Anggana Lisiantara Habsi, Triyandar Hanastuti, Anisha Rahma Hanif Pratiwi Hayati, Sirrul Hidayah, Zainur Ikha Fatmawati Indira Djanuarti Isna Aulia Dewi, 14.05.52.0257 Istikhomah, Siti Iye, Risman Jaeni Jaeni Juremi Juremi, Juremi Khanifah Khanifah Kristiana, Ida Kurnia, Achmad Syakir Kuzaimah, Riska Lahmodin Oktanata Lestar, Etty Puji Lili Wijayanti Lisiantara, Gregorius Anggana Listiarini, Niken Dwi Martadi, Damianus Nursih Maryono Maryono Meutia Meutia Meutia, Meutia Mila Agustin Moch Irsad Muslikin, Muslikin Nasihin, Ihsan Ni Made Adi Krisnawati, 11.05.52.0121 Ni Made Adi Krisnawati, 11.05.52.0121 Nita Happi Amalia, 12.05.52.0177 Nita Happi Amalia, 12.05.52.0177 Noviantoro, Adit Tri Novita Mariana O., Rachmawati Meita Oktarinda Eka Putri Zalzabela Oktaviani Kristina Kardhianti Oktaviani, Cicilia Amanda Tia Pancawati Hardiningsih Pramatatya, R. Aditya Putra Pratiwi, Aprilia Lenny Pratiwi, Hanif putra, Aper prima Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Radea Dian Purnama, 11.05.52.0034 Radea Dian Purnama, 11.05.52.0034 Rahati Devi Ayustine Retno Dwi Asri Rindiani, Devy RR Dewi Handayani Rr. Tjahjaning Poerwati Rufiyad Mawati, Eny Setianingsih, Nineng Setyanida, Wahyu Delta Shodiqin ., Shodiqin Sholihul Fuad, Sholihul SITI NURJANAH Sulastri , Sulastri Sulastri Sulastri Titiek Suwarti Tofan Gilang Pratama, 13.05.52.0011 Tofan Gilang Pratama, 13.05.52.0011 Wasirin, 12.05.52.0111 Wasirin, 12.05.52.0111 Winarto Winarto Yuni Mirati, 14.05.52.0228 Yuni Mirati, 14.05.52.0228 Zalzabela, Oktarinda Eka Putri