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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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PENGARUH INDIKATOR FINANSIAL, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, DAN KEPEMILIKAN MANAJERIAL TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2017 Nur Aprilita Fauziyah, 15.05.52.0336; Susilowati, Yeye
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

This study aims to examine and analyze the influence of financial indicators, company size, institutional ownership, and managerial ownership of financial distress on manufacturing companies listed on BEI period 2014-2017. The population in this study is all manufacturing companies registered in BEI period 2014-2017. The sample selection used a purposive sampling method and obtained a sample of 250 companies. The analytical tool used in this research is logistic regression analysis.The results of the research show that leverage influence has positive significant of financial distress. Profitability, operating capacity, and company size have a significant negative effect on financial distress. While liquidity, sales growth, institutional ownership, and managerial ownership do not have a effect on financial distress.
PENGARUH RASIO LIKUIDITAS, SOLVABILITAS, AKTIVITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014-2017 Wahyu Putri Sartika, 14.05.52.0297; Susilowati, Yeye
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 examines the effect of liquidity ratios, solvability, activity and profitability on stock prices. Each ratio is proxied by the current ratio, debt to equity ratio, total asset turnover, return on equity and earnings per share. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2017. The sample in this study used 204 data from 51 manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2017 period. In this study using hypothesis testing. Based on multiple linear regression tests on the research that has been done shows that liquidity, solvability ratios and activities have no significant effect on stock prices. While the profitability ratio has a positive and significant effect on stock prices.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Ulfi Hidayah, 14.05.52.0274; Susilowati, Yeye
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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Abstract

This study aims to analyze the factors that influence the selection of inventory accounting methods in manufacturing companies listed on the Stock Exchange in 2014-2017. The independent variables used in this study are company size, inventory variability, inventory intensity, variability in cost of goods sold, financial leverage, and liquidity. While the dependent variable used in this study is the inventory accounting method in accordance with PSAK No. 14 (2018), namely the FIFO inventory method and the average. The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2014-2017. The method of sampling in this study was purposive sampling method with a total sample of 280 companies. The analytical tool used is logistic regression analysis using the IBM SPSS version 21 program. The results showed that the variability of cost of goods sold and liquidity had a significant influence on the selection of inventory accounting methods. While company size, inventory variability, inventory intensity, and financial leverage do not significantly influence the selection of inventory accounting methods.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Ulfi Hidayah, 14.05.52.0274; Susilowati, Yeye
Students' Journal of Economic and Management Vol 8 No 1 (2019): VOL. 8 NO. 1 APRIL 2019
Publisher : Students' Journal of Economic and Management

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Abstract

This study aims to analyze the factors that influence the selection of inventory accounting methods in manufacturing companies listed on the Stock Exchange in 2014-2017. The independent variables used in this study are company size, inventory variability, inventory intensity, variability in cost of goods sold, financial leverage, and liquidity. While the dependent variable used in this study is the inventory accounting method in accordance with PSAK No. 14 (2018), namely the FIFO inventory method and the average. The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2014-2017. The method of sampling in this study was purposive sampling method with a total sample of 280 companies. The analytical tool used is logistic regression analysis using the IBM SPSS version 21 program. The results showed that the variability of cost of goods sold and liquidity had a significant influence on the selection of inventory accounting methods. While company size, inventory variability, inventory intensity, and financial leverage do not significantly influence the selection of inventory accounting methods.
PENGARUH UKURAN PERUSAHAAN, RISIKO BISNIS, PERPUTARAN MODAL KERJA DAN PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012 - 2014 Elisa Agustina, 12.05.52.0176; Susilowati, Yeye
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 PROFITABILITAS, FREE CASH FLOW DAN INVESTMEN OPPORTUNITY SET TERHADAP KEBIJAKAN UTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014 Eka Purwanti, 12.05.52.0196; 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 to determine the effect Profitability, Free Cash Flow (FCF), Investment Opportunity Set (IOS) to the Debt Policy. The population in this study is a manufacturing company listing on the Indonesian Stock Exchange (BEI) in 2010-2014. This research was conducted by using quantitative data. The research sample was determined by purposive sampling techniques and sample menghasillan 95 companies for analysis. This quantitative analysis includes the classical assumption (normality test, multicollinearity, heteroscedasticity test, autocorrelation test), multiple linear regression test, test the feasibility of this model through the F test, the coefficient of determination. and t test. T test results showed that the only variable partial IOS significant negative effect on the variable Debt Policy, while the variable profitability, Free Cash Flow does not affect the Debt Policy. Simultaneously profitability, FCF, IOS has a significant effect on the Debt Policy. While the coefficient of determination through the adjusted R-square showed 8.7% means that the Debt Policy variable variation can be explained by the variable profitability, FCF, IOS, while the remaining 90.8% is explained by other causes beyond the model.Keywords: Profitability, FCF, IOS, Debt Policy
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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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 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
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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
Publisher : Students' Journal of Accounting and Banking

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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
Publisher : Students' Journal of Accounting and Banking

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Abstract

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
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