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All Journal Jurnal Ilmiah Telaah Manajemen Proceeding Fakultas Ekonomi JDM (Jurnal Dinamika Manajemen) Jurnal Mahasiswa Pasca Sarjana Students´ Journal of Accounting and Banking Students´ Journal of Economic and Management Proceeding SENDI_U
Yeye Susilowati
Fakultas Ekonomika dan Bisnis Universitas Stikubank Semarang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Asri Cahyati, 11.05.52.0065; Susilowati, Yeye
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students Journal of Accounting and Banking

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Abstract

The purpose of this study was to analyze the influence of the commissioners, leverage, company size, profitability and managerial ownership on the disclousure of corporate social responsibility. The populations of this study is manufacturing companies which are listed in Indonesia Stock Exchanged  during 2010 – 2013. The samples were selection using purposive sampling method is manufacturing company amount 27 companies. Technique test of data is by using multiple linear regression analysis. The analysis showed that the variables have a significant positiveeffect on the diclosure of corporate social responsibility is leverage. While commissioners,company size, profitability and managerial ownership does not significanly influence the disclosure of corporate responsibility.Keywords: Commissioners, Leverage, Company Size, Profitability and Managerial Ownership
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL (Studi pada Perusahaan Go Public yang Tergabung dalam Indeks LQ45 Tahun 2012 dan 2013 di Bursa Efek Indonesia) Noor Wachid, 11.05.52.0123; Susilowati, Yeye
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to examine and analyze the influence of the characteristics of the company against of intellectual capital disclosure. This analysis uses the independent variable is the size of company, profitability, leverage, business age, ownership structure, independent commisioner and dependent variable of intellectual capital disclousure. The results of this research show that each variable has a different influence, namely the companys size, leverage, profitability, ownership structures and significant positive influence of paint against the disclosure of intellectual capital, the independent Commissioner gave a negative and significant influence, while giving the influential listing age positive and insignificant against of the intellectual capital disclosure. Conclusion the research indicates that the regression models that are formed with the independent variable which consists of company size, profitability, leverege, age listings, independent Commissioner and ownership structures can be used to predict the disclosure of intellectual capital in the company go public listed on the Indonesia stock exchange (idx) of the index LQ 45.Keywords: The Size of Company, Profitability, Leverage, Listing of Age, The Ownership Structure, Independent Commissioner and Intellectual Capital Disclosure
Konsekuensi Ukuran Perusahaan, Profitabilitas, Pengungkitan, Umur Perusahaan, Struktur Kepemilikan, Komisaris Independen terhadap Pengungkapan Modal Intelektual (Studi pada Perusahaan Terindeks LQ45 Tahun 2012 dan 2013 di BEI) Susilowati, Yeye; Wachid, Noor; Aini, Nur; L, Gregorius Anggana
Jurnal Dinamika Manajemen (Journal of Management Dynamics) Proceeding Madic 2015
Publisher : Department of Management, Faculty of Economics, Semarang State University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v0i0.4800

Abstract

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
Publisher : Students Journal of Accounting and Banking

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Abstract

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 KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP KETERJADIAN RESTATEMENT LAPORAN KEUANGAN Arum Sekar Kaloka, 12.05.52.0237; Susilowati, Yeye
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 aimed the effect of corporate governance characteristics on the financial restatement. Indicators used to measure corporate governance mechanisms in this study is proportion of independent board, proportion of independent audit committee, size of audit committee, institutional ownership,and managerial ownership. This study uses secondary data with entire population companies listed in the Indonesia Stock Exchange (BEI) in 2010-2015. The method used to determine the sample using purposive sampling. Sample contains from 22 restate companies and 22 non-restate companies. The analytical method used is logistic regression. The results of hypothesis testing showed that the proportion of independent board, proportion of independent audit committee, size of audit committee and managerial ownership did not significantly affect on restatement. While the instititional ownership has a sgnificantly negative affect on restatement.   Keywords: Restatement, Corporate Governance, Proportion of Independent Board, Proportion of Independent Audit Committee
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
Publisher : Students Journal of Accounting and Banking

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Abstract

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 UKURAN PERUSAHAAN, RISIKO BISNIS, PERPUTARAN MODAL KERJA DAN PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012 - 2014 Susilowati, Yeye; Elisa Agustina, 12.05.52.0176
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

This study aimed to analyzet the influence size of the company, business risk, working capital turnover and profitability toward capital structure of Manufacturing Companies listed ont he Indonesia Stock Exchange. The populationin this studyare 180 companies listed inIndonesia Stock Exchange in 2012-2014. The sample selectionis doneby purposive sampling method. Mechanical testing of the data is by using multiple linear regression analysis. The results of analysis shows that variable business risk of the company significant positive effect on capital structure, while the size of the company and profitability variables does not effect the capital structure in Manufacturing Companieslisted onthe Indonesia Stock Exchange.Keywords: Capital Structure, Size Of The Company, Business Risk, Working Capital Turnover, Profitability
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
Publisher : Students Journal of Accounting and Banking

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Abstract

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 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
Publisher : Students Journal of Accounting and Banking

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Abstract

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 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
Publisher : Students Journal of Accounting and Banking

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Abstract

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)
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