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Ati Sumiati
Fakultas Ekonomi Unversitas Negeri Jakarta
Economics, Econometrics & Finance Social Sciences

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The Influence of Earning Per Share and Proceed To Initial Return On Companies That Listed At Indonesian Stock Exchange That Make IPO of 2010-2013. Dea Arsika; Ati Sumiati
Jurnal Ilmiah Wahana Akuntansi Vol 10 No 2 (2015): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

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Abstract

The purpose of this research was to study the significant effect of Earning Per Share and Proceed to Initial Return on Listed Companies in Indonesia Stock Exchange in 2010-2013. The method used is quantitative descriptive survey method with a descriptive and statistical analysis and regression approach. This research using the secondary data obtained from the reference center Indonesia Stock Exchange in 2009-2012, Elektronik Bursa and IPOT Indonesia. Variable X as the independent variabel is Earning Per Share and Proceed. Meanwhile variable Y isInitial Return. The sampling technique was conducted by random sampling. The attainable population in this research were all companies listed on the Indonesia Stock Exchange conducting IPO in 2010-2013 and the sample used by the table Isaac and Michael is 78 companies. The multiple linier regression and resulted Ŷ = 0.296 – 0.001X1 – 8.550X2. The result of this research concluded that Earning Per Share has negative significant where Thitung of Earning Per Share is -2.782 greater than Ttabel amounted to -1.665 and Proceed has negative and significant effect on Proceed where Thitung is -2.402 and Ttabel amounted to -1.665. In Simultan, The Influence Between Earning Per Share and Proceed with Initial Return is significantly related. The ability of Earning Per Share and Proceed explain Initial Return is 37,5%.
The Relationship Between Perceptions of Taxation Sanctions and Tax Compliance of PBB Taxpayer in Kelurahan Duri Pulo. Dwi Asri Julianita; Ati Sumiati
Jurnal Ilmiah Wahana Akuntansi Vol 11 No 1 (2016): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

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This research was aimed to obtain valid and reliable data about The Relationship Between The Perception of the Tax Penalty and Tax Compliance on Taxpayer Land and Building Tax at Duri Pulo Villages Jakarta. This research was conducted by survey method with correlational approach. This research was conducted on February to December 2014. The population in this research were all taxpayer. Affordable population in this research were taxpayer land and building tax, amount to 71 persons. Total of samples used were 58 persons research. Sampling technique used simple random sampling. The result from this study partial and simultaneous testing of consciousness there significantly influence to tax penalty and Tax Compliance on Taxpayer Land and Building Tax. Keywords: Tax Penalty, Tax Compliance
The Effect of CAR and Non Performing Loan (NPL) On Conventional Commercial Bank Financial Performance for 2013-2015 Period. Ati Sumiati; Ekky Karmila
Jurnal Ilmiah Wahana Akuntansi Vol 11 No 2 (2016): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh CAR(CAR) dan Non-Performing Loan (NPL) terhadap Kinerja Keuangan Bank Umum Konvensional Periode 2013 – 2015. Penelitian ini menggunakan teknik non-probability sampling dan metode purposive sampling. Pengumpulan data menggunakan data sekunder, yaitu dengan mengambil data dari laporan tahunan masing-masing website bank umum konvensional. Populasi terjangkau dalam penelitian ini adalah Bank Umum Konvensional yang berjumlah 43 bank dengan sampel 39 bank. Teknik analisis data yang digunakan adalah uji normalitas, uji asumsi klasik, dan uji hipotesis. Berdasarkan hasil analisis data diketahui bahwa ada pengaruh positif antara CAR(CAR) dengan Kinerja Keuangan, sedangkannon-performing loan berpengaruh negatif terhadap Kinerja Keuangan. Secara simultan terdapat pengaruh antara CARdan Non-Performing Loan terhadap Kinerja Keuangan. Kata Kunci: Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Kinerja Keuang
Co-Authors Dea Arsika Dwi Asri Julianita Ekky Karmila