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All Journal International conference on Information Technology and Business (ICITB) JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Aksara: Jurnal Ilmu Pendidikan Nonformal Jurnal Pengabdian Pada Masyarakat Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi
Christine Dwi Karya Susilawati
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Journal : Jurnal Akuntansi

 1 
Pengaruh Rasio Keuangan terhadap Harga Saham pada Perusahaan Manufaktur Christine Dwi Karya Susilawati
Jurnal Akuntansi Vol. 4 No. 2 (2005)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v4i2.295

Abstract

Pasar modal adalah salah satu alternatif yang dapat dimanfaatkan perusahaan untuk memenuhi kebutuhan dananya. Perkembangan pasar modal di Indonesia telah mendorong perusahaan-perusahaan untuk menjual sebagiansahamnya kepada masyarakat. Banyaknya perusahaan yang go public mendorong para investor berhati-hati sebelum mengambil keputusan investasi yang ada. Oleh karena itu investor harus terlebih dahulu menganalisis informasi akuntansi yang terdapat dalam laporan keuangan. Pada perusahaanbesar yang sahamnya dijual ke masyarakat, maka bursa saham bisa merupakan indeks yang baik untuk mengukur tingkat efektifitas perusahaan. Harga saham terpengaruh langsung dengan cepat oleh informasi yang tersedia. Dalamlaporan keuangan terdapat analisis rasio keuangan yang ternyata mempunyai pengaruh yang cukup besar terhadap perubahan harga saham. Oleh karena itu penulis memilih untuk meneliti pengaruh enam rasio keuangan terhadapperubahan harga saham pada perusahaan manufaktur yang berbasis chemical dari periode tahun 1999-2003. Hipotesis penulis di atas diuji dengan menggunakan uji statistik multiple linear regression dimana variabel-variabel independennya adalah ROA, ROE, PBV, PER, NPM dan OPM sedangkanvariabel dependennya adalah harga saham. Berdasarkan penelitian yang dilakukan dengan menggunakan uji F dan uji t dengan tingkat signifikansi 0.05 ternyata diperoleh hasil sebagai berikut: ”rasio keuangan berpengaruh signifikan terhadap harga saham”.Kata kunci: rasio keuangan, harga saham.
Analisis Perbandingan Pengaruh Likuiditas, Solvabilitas, dan Profitabilitas Terhadap Harga Saham pada Perusahaan LQ 45 Christine Dwi Karya Susilawati
Jurnal Akuntansi Vol. 4 No. 2 (2012)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v4i2.348

Abstract

Analysis tool commonly used is ratio analysis. This study uses three ratio analysis, the liquidity ratio is represented by the Current Ratio (CR), solvability ratio represented by the Debt Equity Ratio (DER), and profitability ratios are represented by the Return On Assets (ROA). This study aims to determine & analysis the significant influence of financial performance in the liquidity, solvability and profitability ( CR, DER, and ROA) to the stock price index of LQ45. The sample used as many as nineteen companies who always entered the elections LQ45 period 2006-2009. This study uses the method of hypothesis testing and processed through single linear regression method. The results showed that , solvability and profitability ( DER & ROA) significantly influence stock prices. The higher influence to stock price is ROA as indicator of profitability with R square 40,2%.
Dampak Muatan Etika Dalam Pengajaran Akuntansi Keuangan dan Audit Terhadap Persepsi Etika Mahasiswa yang Dimoderasi oleh Kecerdasan Kognisi dan Kecerdasan Emosional: Studi Eksperimen Semu Lidya Agustina; Christine Dwi Karya Susilawati
Jurnal Akuntansi Vol. 4 No. 1 (2012)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v4i1.352

Abstract

Ethics education is more than studying the code of professional conduct, but rather a process whereby individuals become more consciously involved in making ethical decisions (Langenderfer and Rockness:1989). This study investigates whether integrating ethical issues in financial accounting course will improve student’s ethics perception. The research design was quasi experiment, posttest-only control group design, and the subject were students who took intermediate accounting. The hypotheses of this research were: (1) loading ethical issues in financial accounting course influenced student’s ethics perception, and (2) interaction between ethical issues in financial accounting course and student GPA (Grade Point Average) influenced student’s ethics perception. The research hypotheses were tested using two way ANOVA. The result show that: (1) loading ethical issues in financial accounting course not influenced student’s ethics perception, (2) interaction between loading ethical issues in financial accounting course and student GPA significantly influenced the student’s ethics perception. Considering the current climate of good corporate governance, educators can no longer postpone in integrating ethics issues in accounting curriculum.
Pengaruh Orientasi Profesional terhadap Konflik Peran: Partisipasi Anggaran dan Orientasi Tujuan Sistem sebagai Variabel Moderating (Studi pada Kantor Akuntan Publik di DKI Jakarta dan Bandung) Lidya Agustina; Christine Dwi Karya Susilawati
Jurnal Akuntansi Vol. 1 No. 2 (2009)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v1i2.376

Abstract

The purpose of this research is to analyze and examine the hypothesis effect of professional orientation on role conflict with budgetary participation and system goal orientation as a moderating variabel. The respondent of this research is auditor in manager and partner level, who are working in accounting firm in DKI Jakarta and Bandung. The method that is used in this research is causal. Sampling technique employed in this research is simple random sampling. Cross-sectional is also used in this research. It is also using simple regression analysis to exemine the effect of professional orientation on role conflict, and moderated regression analysis to exemine the effect with moderating variable. The result of this research shows that professional orientation give effect to role conflict. Budgetary participation gives a positive effect to professional orientation with role conflict correlation. Altough system goal orientation gives a negative effect to professional orientation with role conflict correlation. Keywords: professional orientation, budgetary participation, system goal orientation, role conflict.
Co-Authors Aurora Angela Barnabas Tridig S. Elyzabet Indrawati Marpaung Ita Salsalina Lingga Lauw Tjun Tjun Lidya Agustina Lidya Agustina Lina Anatan Rachmah, Nasywa Alifia Se Tin SETIN, SETIN Thiodora, Veranica Vinny Stephanie Hidayat Yenni Carolina