Yeye Susilowati
Fakultas Ekonomika dan Bisnis Universitas Stikubank Semarang

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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).
SOLUSI PENCAPAIAN BIAYA MINIMUM BAGI PASANGAN LIMA PEKERJAAN DAN LIMA MESIN MENGGUNAKAN METODE HUNGARIAN Liana, Lie; Susilowati, Yeye; Suhana, Suhana
Proceeding SENDI_U 2017: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
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In daily life a human often does a work with a machine. Commonly a work can be accomplished by many machines. Conversely one machine can finish many works. Tasking model is a special form of linear programming used to seek the most efficient task to determine whether a work can be accomplished by which machine. The main goal of tasking model is to find work and machine pairs in such a way that it can minimize total cost.Main characteristic of tasking model is a machine is focused for a work and conversely a work is only finished with one machine. The term for such condition is one to one correspondence or one to one basis so the number of employees must be the same with number of machine. The problem is how to pair five works with five machines in such a way to minimize cost. Though linear programming can be used to gain optimum solution of work and machine, a more efficient algorith has been developed to accomplish the problem. The method is called Hungarian method.By using Method of Hungarian, it is derived work and machine pairs in such a way so that minimum cost can be gained amounted 1.700.000.000,-. Keywords: model of tasking, one to one basis, method of Hungarian
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, CAPITAL INTENSITY RATIO, DAN KOMISARIS INDEPENDEN TERHADAP EFFECTIVE TAX RATE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2014-2016) Susilowati, Yeye; Widyawati, Ratih; Nuraini, Nuraini
Proceeding SENDI_U 2018: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, leverage, profitabilitas, capital intensity ratio, dan komisaris independen terhadap effective tax rate . Populasi yang digunakan adalah perusahaanmanufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2014-2016. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Teknik pengujian data adalah dengan menggunakananalisis regresi linear berganda.Hasil analisis menunjukkan bahwa variabel ukuran perusahaan, capital intensity ratio dan komisaris independen tidak berpengaruh terhadap effective tax rate. Leverage dan profitabilitasberpengaruh terhadap effective tax rate.
ANALISIS KECUKUPAN MODAL, EFISIENSI DAN LIKUIDITAS TERHADAP PROFITABILITAS Susilowati, Yeye; Aini, Nur; Poerwati, Tjahjaning; Rahayuningsih, Reny
Proceeding SENDI_U 2019: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
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This study aims to analyze the effect of capital adequacy, efficiency, liquidity on profitability. Using purposive sampling, 135 banking companies listed on the Indonesian stock exchange for the period 2013 – 2017 are determined as a sample. Multiple linear regression was analyzed using SPSS 19 software. The results show that capital adequacy ratio and liquidity have no effect on profitability. Efficiency has a significant positive effect on profitability. Keywords: Profitability (ROA),Capital Adequacy Ratio (CAR), Efficiency (BOPO), Liquidity (LDR).
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