Yeye Susilowati
Fakultas Ekonomika dan Bisnis Universitas Stikubank Semarang

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Journal : Students

PENGARUH EARNING PER SHARE, CURRENT RATIO, DAN DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM PADA PERUSAHAAN PERTAMBANGAN PERIODE 2009-2015 Aulia Heni Wijaya, 12.05.52.0091; Susilowati, Yeye
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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The study was to examines and analyzes the effect of earnings per share, current ratio and debt to equity ratio on stock price. This research was conducted at the Indonesian Stock Exchange by using a go public mining companies as the unit of analysis. The sampling method used purposive sampling with observation period from 2009 to 2015. Relationship and (or) influence between variable is described by using multiple regression analysis. The results showed that the earning per share and the current ratio has positive effect and significant to the stock prices. Whereas the debt to equity ratio had negative effect and significant on stock prices.Keywords: Earning Per Share, Current Ratio, Debt to Equity Ratio, and Stock Price
PENGARUH STRUKTUR GOOD CORPORATE GOVERNANCE DAN UMUR PERUSAHAAN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE (Studi Empiris Pada Perusahaan Yang Tergabung Indeks LQ-45 Di Bursa Efek Indonesia 2012-2015) Lacmy Earnest Anugrah, 12.05.52.0094; Susilowati, Yeye
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 board size, the number of board meetings, the size of the audit committee, the number of audit committee meetings, concentration of ownership, the life of the company and disclosure of intellectual capital This study population is a company listing on the Indonesia Stock Exchange index of LQ-45 2012-2015 sample was taken by purposive sampling method. Data were analyzed using normality skewness test, classic assumption test, coefficient determination test, test F and test the hypothesis. Test results variable board size, the number of board meetings, the number of audit committee meetings, and the concentration of ownership has no effect on the disclosure of intellectual capital. whereas the size of the negative effect on the audit committee disclosure of intellectual capital and firm age positive effect on intellectual capital disclosuresKeywords: Corporate Governance, Intellectual Capital Disclosure, The Size of The Board of Commissioners, Number of Board Meeting, The Audit Committee Size, Number of Audit Committee Meetings Shareholding Concentration, Company Age, Intellectual Capital Dislosure
PENGARUH DEBT TO EQUITY RATIO, CURRENT RATIO, DAN TOTAL ASSET TURNOVER TERHADAP ROA (Studi Empiris Pada Perusahaan LQ 45 Non Bank Yang Terdaftar Di Bursa Efek Indonesia) Dewi Prastika Arum, 12.05.52.0101; Susilowati, Yeye
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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This study examined the effect of Debt to Equity Ratio, Current Ratio, and Total Asset Turnover on Return On Assets. Iini research done at the Indonesian Stock Exchange with the unit of analysis Non Bank LQ45 companies that have gone public. The sampling method using purposive sampling method with the period of the study, 2011 to 2014 or influence the relationship between variables is described using multiple regression analysis. The test results variable Debt to Equity Ratio (DER) significant negative effect on ROA, while the Current Ratio (CR), and Total Asset Turnover (TAT) significant positive effect on ROKeywords: ROA, ROE, DER, CR, and TAT
PENGARUH UMUR PERUSAHAAN, EARNING PER SHARE, DEBT TO EQUITY RATIO, RETURN ON EQUITY, REPUTASI UNDERWRITER, DAN PERSENTASE PENAWARAN SAHAM TERHADAP UNDERPRICING PADA PERUSAHAAN YANG MELAKUKAN INITIAL PUBLIC OFFERING (IPO) TAHUN 2009-2015 Susi Susilowati, 13.05.52.0017; Susilowati, Yeye
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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This research was conducted to examine the effect of firm’s age, earning per share, debt to equity ratio, return on equity, underwriter reputation and the precentage of offers in that companies do an initial public offering (IPO) in the 2009 to 2015. Sampling method used in this study was purposive sampling method, which was based on certain criteria. Sampel that match with the criteria of this research were 115 companies do an initial public offering (IPO) in the period 2009-2015. The analysis used was multiple regressions, to see wheter the independent variables influence the dependent variable jointly or individually, preceded by normality test and assumption of classical test for test of multicolliniearity test, autocorrelation test, and heteroscedasticity test. The result of the data analysis or the regression indicate that the firm’s age, debt to equity ratio, return on equity and underwriter reputation negative effect on the level of underpricing, while earning per share and the precentage of offers positive effect on the level of underpricing.Keywords: Underpricing, Firm’s Age, Earning Per Share, Debt to Equity Ratio, Return On Equity, Underwriter Reputation, The Precentage of Offers, and initial Public Offering
PENGARUH UKURAN PERUSAHAAN, RASIO LANCAR, FINANCIAL LEVERAGE DAN LABA SEBELUM PAJAK TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN (Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015) Nanda Setya Agustin, 13.05.52.0158; Susilowati, Yeye
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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This study examined the effect of firm size, the current ratio, financial leverage and profit before tax to the selection method of inventory accounting. This research was conducted at the Indonesian Stock Exchange by using analysis unit manufacturing company. The dependent variable is declared with the dummy variable is the number 0 for companies using the FIFO method and the numbers 1 to companies using the average method. The sampling method using purposive sampling the study period of 2013 to 2015, obtained 192 companies that qualify as research samples. And the relationship between variables or effect described by using logistic regression analysis using SPSS version 19. The results show that the variable size of the company and the current ratio not significant but variable financial leverage and profit before tax significantly influence the selection method of inventory accounting.Keywords: Company Size, Current Ratio, Financial Leverage, Profit Before Tax and Inventory Accounting Methods
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, CAPITAL INTENSITY RATIO DAN KOMISARIS INDEPENDEN TERHADAP EFFECTIVE TAX RATE (Study Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2014-2016) Ratih Widyawati, 13.05.52.0006; Susilowati, Yeye
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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This study aims to analyze the effect of firm size, leverage, profitability, capital intensity ratio and independent commissioner to effective tax rate. In this study popuation are used companies registered in Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2016 . The sampling technique using purposive sampling. Mechanical testing data is to use a multipe linear regression analysis. The analysis showed that the variables firm size, capital intensity ratio, indepentdent commissioner had no effect on effective tax rate. Leverage and profitability had effect on effective tax rate.Keywords: Firm Size, Leverage, Profitability, Capital Intensity Ratio and Independent Commissioner, Rate.Effective Tax
PENGARUH INTELLECTUAL CAPITAL DAN INTELLECTUAL CAPITAL DISCLOSURE KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2013-2015) Aprilia Prastiwi, 13.05.52.0248; Susilowati, Yeye
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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This study aims to analyze the influence of intellectual capital and intellectual capital disclosure influence to the financial performance. In this study popuation are used companies registered inManufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013-2015.The sampling technique using purposive sampling. Mechanical testing data is to use a multipe linear regression analysis. The analysis showed that the variables Physical Capital (VACA) positif significant effect on influence to the financial performance. Human Capital (VAHU) positif significant effect on influence to the financial performance. Structural Capital Value Added (STVA) and (ICD) do not have any influence to the financial performance.Keywords: Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA),Intellectual Capital Disclosure (ICD), Return on Assets (ROA)
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016) Intan Dwi Safitri, 14.05.52.0216; Susilowati, Yeye
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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The purpose of this study aims to examine and analyze the impact of Return on Investment, Debt to Equity Ratio, Earning Per Share, dan Current Ratio, toward stock return of manufacture companies that listed in Indonesia Stock Exchange for period 2014-2016. The sample of this study was obtained by purposive sampling method and consisted of 86 manufacturing companies listed in Indonesia Stock Exchange during the period from 2014-2016. The technique of data analysis is used multiple regression analysis with interation method. The results of this study shows that Return on Investment and Earning Per Share have a positive and don’t have a significance effect toward stock return. Debt to Equity Ratio and Current Ratio have a positive and has a significance effect toward stock return.Keywords : Return on Investment, Debt to Equity Ratio, Earning Per Share, Current Ratio and stock Return.
ANALISIS FUNDAMENTAL TERHADAP CORPORATE SOCIAL RESPONSIBILITY (Studi padaPerusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia periode 2013-2016) Nur Chorika Zarina Saraswati, 14.05.52.0036; Susilowati, Yeye
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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This study aims to examine and analyze the effect of profitability, leverage, liquidity and company size on corporate social responsibility on mining companies listed on the Indonesia Stock Exchange in 2013-2016. The population in this study are mining companies listed on the Indonesia Stock Exchange in 2013-2016. The samples were taken using the purpose sampling method and obtained 88 observational data from 42 companies. The data analysis method used is a multiple linear regression data analysis method with SPSS 21 program and uses secondary data in the form of a Sustainability Report. Based on the research that has been done, the results obtained that Profitability and Size have a significant positive effect on Corporate Social Responsibility. While Leverage has a negative and not significant effect on Corporate Social Responsibility and Liquidity, it does not have a significant positive effect on Corporate Social Responsibility. Keywords: Profitability, Leverage, Liquidity, Corporate Size and Corporate Social Responsibility.
PENGARUH PERPUTARAN MODAL KERJA DAN DER TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2013 – 2016 Aldin Azura, 14.05.52.0140; Susilowati, Yeye
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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This study is a research that examines and analyzes the effect of cash turnover, receivable turnover, inventory turnover and debt equity of ratio (DER) on the profitability of companies listed on the Indonesia Stock Exchange 2013-2014. This study uses purposive sampling method in sample selection, with sample criteria is a company listed in Indonesia Stock Exchange during the period 2013-2016. Based on these criteria, obtained sample of 244 to 141 companies during the four-year observation period. The relationship and / or influence between variables are explained by using multiple linear regression analysis method. The results showed that cash turnover had a significant negative effect on profitability (ROA). Positive receivable turnover has no effect on profitability (ROA). The positive inventory turnover has no effect on profitability (ROA). DER (debt to equity ratio) has a significant negative effect on profitability (ROA). Keywords: Profitability (ROA), Cash Turnover, Receivable Turnover, Inventory Turnover, and Debt to Equity Ratio (DER).
Co-Authors 07.05.52.0139 Siti Wahyuningsih 08.05.52.0010 Maria Anastasia Luhur 08.05.52.0024 Oktaviendo Diandra Setyabudi 08.05.52.0129 Septian Dwi Rosianto 09.05.52.0076 Adam Satria Widyanto 09.05.52.0089 Santi Dyah Oktarini 09.05.52.0148 Heny Setiyowati 10.05.52.0059 Lena Diyah Prihatiningtiyas 11.05.52.0011 Elisabet Stefani Novia K, 11.05.52.0011 11.05.52.0064 Ratih Kusumadewi, 11.05.52.0064 11.05.52.0065 Asri Cahyati, 11.05.52.0065 11.05.52.0123 Noor Wachid, 11.05.52.0123 12 5202 0254 Riyanto, 12 5202 0254 12 5202 0255 Suningsih, 12 5202 0255 12.05.52.0176 Elisa Agustina, 12.05.52.0176 12.52.02.0186 Kastini, 12.52.02.0186 12.52.02.0247 Sukiyanto, 12.52.02.0247 12.5202.0101 Siti Nur Asiyah 12.5202.0102 Moh Khuzaeni 12.5202.0122 Rokhmuji 12.5202.0123 Muh Budiyanto 12.5202.0184 Anik Hastiyaningsih, 12.5202.0184 12.5202.0186 Kastini, 12.5202.0186 13.52.02.0020 Bambang Sumaryanto, 13.52.02.0020 13.52.02.0027 Suyono, 13.52.02.0027 1352020028 Sa’dunnaim, 1352020028 Aldin Azura, 14.05.52.0140 Anindiansyah, Gladis Aprilia Prastiwi, 13.05.52.0248 Aprilia Prastiwi, 13.05.52.0248 Arum Sekar Kaloka, 12.05.52.0237 Arum Sekar Kaloka, 12.05.52.0237 Aulia Heni Wijaya, 12.05.52.0091 Aulia Heni Wijaya, 12.05.52.0091 Bambang Sudiyatno Dewi Prastika Arum, 12.05.52.0101 Dewi Prastika Arum, 12.05.52.0101 Eka Purwanti, 12.05.52.0196 Eka Purwanti, 12.05.52.0196 Elen Puspitasari Febrianti, Laras Ayu Gregorius Anggana L, Gregorius Anggana Hastiyaningsih, Anik Intan Dwi Safitri, 14.05.52.0216 Intan Dwi Safitri, 14.05.52.0216 Kartiko Dewi Pangestuti, 13.05.52.0194 Lacmy Earnest Anugrah, 12.05.52.0094 Lacmy Earnest Anugrah, 12.05.52.0094 Lie Liana . Maryusis, Maryusis Mochammad Imron Awalludin Murdianto, Agus Nanda Setya Agustin, 13.05.52.0158 Nanda Setya Agustin, 13.05.52.0158 Nasution, Annio Indah Lestari Nisa, Kamilatun Noor Wachid, Noor Nugrohowati, Mariana Nur Aprilita Fauziyah, 15.05.52.0336 Nur Chorika Zarina Saraswati, 14.05.52.0036 Nuraini Nuraini Poerwanti, Tjahjaning Rafika Hermawati, 14.05.51.0192 Rafika Hermawati, 14.05.51.0192 Rahayuningsih, Reny Ratih Widyawati, 13.05.52.0006 Ratih Widyawati, 13.05.52.0006 Sari, Elen Puspita Susi Susilowati, 13.05.52.0017 Susi Susilowati, 13.05.52.0017 Syamsul Arifin Tjahjaning Poerwati Ulfi Hidayah, 14.05.52.0274 Ulfi Hidayah, 14.05.52.0274 Wahyu Meiranto Wahyu Putri Sartika, 14.05.52.0297 Widyawati, Ratih Widyawati, Ratih Wulandari, Pungki Yuseno, Anton