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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ilmiah Telaah Manajemen JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Proceeding Fakultas Ekonomi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Students´ Journal of Accounting and Banking Equilibrium Proceeding SENDI_U Benefit: Jurnal Manajemen dan Bisnis Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Economics, Business and Accounting Research (IJEBAR) Community Development Journal: Jurnal Pengabdian Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Titiek Suwarti
Fakultas Ekonomika Dan Bisnis, Universitas Stikubank
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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RISIKO DAN MODAL: PENGARUHNYA TERHADAP PROFITABILITAS (STUDI EMPIRIS PADA INDUSTRI PERBANKAN DI INDONESIA) Bambang Sudiyatno; Titiek Suwarti; Toto Suharmanto; Okki Martinus
Dinamika Akuntansi Keuangan dan Perbankan Vol 10 No 1 (2021): Vol. 10 No. 1 2021
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v10i1.8544

Abstract

This study discusses the effect of risk and capital on profitability of banks issued on the Indonesia Stock Exchange in the period of 2013-2017. The data used is panel data, which is a combination of time series data and cross section data. The method of taking data uses purposive sampling. Technical analysis was performed using multiple regression analysis. The results of the study show that credit risk (NPL) and operational risk (BOPO) have a negative and significant effect on profitability (ROA). While liquidity risk (LDR), market risk (NIM), and capital (CAR) do not affect on profitability (ROA). Furthermore credit risk (NPL), operational risk (BOPO) and capital (CAR) have a negative and significant effect on profitability (ROE), while liquidity risk (LDR) and market risk (NIM) do not affect on profitability (ROE). Keywords: profitability, liquidity risk, credit risk, market risk, operational risk and capital.
MENILIK REAKSI KREDIT PERBANKAN ATAS DINAMIKA FAKTOR-FAKTOR INTERNAL DAN EKSTERNAL: STUDI KASUS PADA BANK GO PUBLIC INDONESIA PERIODE 2017-2020 DENGAN METODE REGRESI DATA POOL Gregorius N. Masdjojo; Titiek Suwarti; Listiyorini Wahyu Widati
Dinamika Akuntansi Keuangan dan Perbankan Vol 10 No 2 (2021): Vol. 10 No. 2 2021
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v10i2.8881

Abstract

This study aims to analyze the influence of internal and external factors on bank credit. The data was obtained from banks listed on the Indonesian Stock Exchange in the 2017-2020 period. Samples were taken based on the purposive sampling technique. This research uses the data pool regression analysis. Then the selection of the best estimate based on the Chow test to select the Pooled Least Square (PLS) estimate with the Fixed Effect Model (FEM). Then the Hausman test was carried out to select the FEM estimate with the Random Effect Model (REM). The test results found that FEM was the best for further analysis. From the FEM output, it is concluded that Third Party Finance (TPF) and Loan to Deposit Ratio (LDR) have a positive effect on bank credit. Meanwhile, Non Perfoming Loan (NPL) and Capital Adequacy Ratio(CAR) do not affect bank credit. Then Economic Growth affects bank credit negatively. The Market Interest Rate has a positive effect on bank credit. The three state-owned banks have a higher ability to provide credit than the other banks in the sample of this study.
Pengaruh Profitabilitas, Likuiditas Dan Struktur Aset Terhadap Struktur Modal Dengan Ukuran Perusahaan Sebagai Variabel Moderating Dewi Uktani Mukaromah; Titiek Suwarti
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.39819

Abstract

This study aims to analyze and examine the effect of profitability, liquidity, and asset structure on capital structure with firm size as the moderating variable. The population used in this study is all property and real estate companies that have been listed on the Indonesia Stock Exchange (IDX) in the last three years, namely 2018-2020 as many as 182 companies. The sampling method used in this research is using purposive sampling technique which gets a sample of 172 companies and after being outliers to 141 companies. The data analysis method used in this research is Moderating Regression Analysis (MRA). The results of this study explain that liquidity has a negative effect on capital structure, liquidity has a negative effect on capital structure, while profitability has no effect on capital structure. Firm size moderates the effect of liquidity and asset structure on capital structure, but firm size does not moderate the effect of profitability on capital structure.   
PENGARUH TEKNOLOGI INFORMASI, SALING KETERGANTUNGAN, KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL (Studi Kasus : Perusahaan Manufaktur Di Semarang) AJENG NURPRIANDYNI; TITIEK SUWARTI
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 15 No 1 Juni 2011
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v15i1.1328

Abstract

This research tries to examine the impact of Information Technology and Interdependence to the Managerial Perfomance. There is Managerial Accounting System as the intermediation variable. The object of this research are the manufactures managers in Semarang. By purposive sampling technique this research choose 274 respondens. To analyze the data, this research uses validity and realibilty test and multiple regression analysis to examine the impact of the independence variables to the dependent variables. This research finds that  Information Technology and Interdependence partially have a positive effect to the Managerial Accounting System. Beside that the Information Technology and Interdependence partially have a positive impact to the Managerial Perfomance. But the Managerial Accounting System is not the intermediation variable between Information Technology and Interdependence to the Managerial Perfomance
Analisis Pengaruh Konservatisme Akuntansi, Corporate Governance, dan Sales Growth Terhadap Tax Avoidance (Studi Terhadap Perusahaan Manufaktur yang Terdaftar di BEI Periode Tahun 2018-2020) Riska Sakhiya Ellyanti; Titiek Suwarti
Equilibrium: Jurnal Penelitian Pendidikan dan Ekonomi Vol 19, No 01 (2022): Equilibrium: Jurnal penelitian Pendidikan dan Ekonomi
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/equi.v19i01.5032

Abstract

AbstractTax avoidance is an effort to reduce, or even eliminate the tax burden that must be paid by the company, in a way that is allowed by existing laws and regulations. The application of these practices can be seen from the policies carried out by the company such as accounting conservatism, corporate governance and sales growth. This study aims to examine whether accounting conservatism, corporate governance and sales growth have an effect on tax avoidance. The subjects of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. This study uses the verification method as a method for sample selection, so that 50 companies are obtained that meet several research criteria, namely: Companies that report their financial statements consecutively during 2018-2020, and have complete data according to the variables to be studied are available in the financial statements consecutively during 2018-2020. The data analysis methods used are normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, multiple linear regression analysis, coefficient of determination test (R2), F test, and T test. The data used in this study are secondary data derived from reports. the company's annual finances. The data analysis technique used is descriptive statistical analysis and multiple linear analysis using the SPSS version 25 program. The results of this study are accounting conservatism, corporate governance, and positive sales growth on tax avoidance.Keywords : Tax Avoidance; Accounting Conservatism; Corporate Governance; Sales GrowthAbstrakPenghindaran pajak adalah usaha dalam mengurangi, atau bahkan meniadakan beban pajak yang harus dibayar oleh perusahaan, dengan cara yang diperbolehkan oleh peraturan perundang-undangan yang ada. Penerapan praktik tersebut dapat dilihat dari kebijakan yang dilakukan perusahaan seperti konservatisme akuntansi, tata kelola pada perusahaan tersebut dan pertumbuhan penjualannya. Penelitian ini bertujuan untuk menguji apakah konservatisme akuntansi, tata kelola perusahaan dan pertumbuhan penjualan berpengaruh terhadap penghindaran pajak. Subjek dari penelitian ini adalah perusahaan manufaktur yang terdaftar di bursa efek Indonesia (BEI) tahun 2018-2020. Penelitian ini menggunakan metode verifikatif sebagai cara untuk pemilihan sampel, sehingga diperoleh 50 perusahaan yang memenuhi beberapa kriteria penelitian yaitu : Perusahaan yang melaporkan laporan keuangannya berturut- turut selama tahun 2018-2020, dan memiliki kelengkapan data sesuai dengan variabel yang akan diteliti tersedia dalam laporan keuangan berturut-turut selama tahun 2018-2020. Metode analisis data yang digunakan adalah uji normalitas, uji multikolinearitas, uji heteorokedastisitas, uji autokorelasi, analisis regresi linear berganda, uji koefisien determinasi (R2), uji F, dan uji T. Data yang digunakan pada penelitian ini adalah data sekunder yang berasal dari laporan keuangan tahunan perusahaan. Teknik analis data yang digunakan adalah analisis statistik deskriptif dan analisis linear berganda dengan menggunakan program SPSS versi 25. Hasil penelitian ini adalah konservatisme akuntansi, tata kelola perusahaan, dan pertumbuhan penjualan positif terhadap penghindaran pajak.Kata kunci: Penghindaran Pajak; Konservatisme Akutansi; Tata Kelola Perusahaan; Pertumbuhan Penjualan 
Analysis of the Influence of Good Corporate Governance on Company Value in All Manufacturing Companies Listed On Idx 2018-2020 Julio Andre; Titiek Suwarti
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3793

Abstract

This study aims to test the effect of Good Corporate Governance to Price to Book Value of All Registered Manufacturing Companies in Indonesia Stock Exchange from 2018-2020. Type of data used in this study is secondary data. The population of this study is all manufacture companies listed in Indonesia Stock Exchange from 2018-2020. To retrieve the sample, the writer employed purposive sampling method and applied criteria listed in Indonesia Stock Exchange, reported annually subsequently from 2018-2020 in Indonesia Stock Exchange and there was Managerial ownership, Institutional ownership, Independent commissioner, Audit committee, and frequency of board commissioners meeting in the company. The result of this study shows that Managerial ownership, Institutional ownership, Independent commissioner, Audit committee and frequency of board commissioners meeting positively and significantly influenced Price to Book Value in Manufacture company in Indonesia from 2018-2020.
Pengaruh Tax Avoidance, Leverage Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Ulil Fikriyah; Titiek Suwarti
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 02 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pada penelitian ini bertujuan untuk menganalisis dan menguji pengaruh tax avoidance, leverage dan ukuran perusahaan terhadap nilai perusahaan pada perusahaan manufaktur yang telah terdaftar di Bursa Efek Indonesia periode 2018-2020. Metode pengambilan sampel yang digunakan pada penelitian ini yaitu menggunakan teknik purposive sampling yang mendapatkan sampel sebanyak 413 perusahaan. Metode analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linier berganda. Hasil penelitian ini menjelaskan bahwa ukuran perusahaan berpengaruh positif signifikan terhadap nilai perusahaan, sedangkan tax avoidance dan leverage tidak berpengaruh terhadap nilai perusahaan.
Pengaruh Penerapan Good Corporate Governance Terhadap Kinerja Keuangan Perbankan Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2018-2020 Sekar Arum Pirenaning Adi; Titiek Suwarti
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 02 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Good Corporate Governance dengan indikator variabel dewan komisaris, dewan direksi, komite audit, kepemilikan institusional terhadap kinerja keuangan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Metode pengambilan sampel yang digunakan pada penelitian ini yaitu menggunakan teknik purposive sampling yang mendapatkan sampel sebanyak 126 perusahaan. Hasil penelitian ini menjelaskan bahwa dewan komisaris tidak berpengaruh terhadap kinerja keuangan perbankan. Variabel dewan direksi dan komite audit berpengaruh negatif signifikan terhadap kinerja keuangan perbankan, sedangkan kepemilikan institusional berpengaruh positif signifikan terhadap kinerja keuangan perbankan.
Pengaruh Profitabilitas, Growth Opportunity, Capital Structure Dan Size Terhadap Nilai Perusahaan Real Estate Dan Property Yang Terdaftar Di BEI Tahun 2018-2021 Rafly Zidane; Titiek Suwarti
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 03 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i03.51012

Abstract

This study aims to examine and analyze the effect of profitability, growth opportunity, capital structure, and size on firm value in property and real estate companies listed on the Indonesia Stock Exchange in 2018-2021. The sampling method used in this research is using purposive sampling technique and obtained a sample of 246 companies. The data analysis method used in this research is multiple linear regression analysis. The results showed that growth opportunity had a significant positive effect on firm value, while capital structure had a significant negative effect on firm value. However, profitability and size have no effect on firm value. Keywords : Profitability, Growth Opportunity, Capital Structure, Size, Firm Value
PENGARUH INTELLECTUAL CAPITAL DAN GOOD CORPORATE GORVERNANCE TERHADAP NILAI PERUSAHAAN MENGGUNAKAN ROA SEBAGAI VARIABEL INTERVENING Tri Puji Rahayu; Titiek Suwarti
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 16 No 1 (2023): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v16i1.1068

Abstract

This study aims to examine the effect of intellectual capital and good corporate governance on firm value using ROA as an intervening variable. This study used a purposive sampling method in selecting the sample. The research data used in secondary data obtained from goods and consumption companies that have gone public and are listed on the Indonesia Stock Exchange (IDX) in 2016-2021. the independent variables used in this study are intellectual capital and GCG in the form of institutional share ownership and independent board of commissioners. And dependent variable is firm value and intervening variable used in this study is profitability. Profitability is able to mediate Intellectual Capital, Independent Board of Commissioners, Institutional Ownership on Company Value.
Co-Authors 08.05.52.0094 Eni Setiyowati 08.05.52.0100 Yuliyanti 08.05.52.0103 Eko Supriyanto 08.05.52.0154 Defry Kurniawan Pratama 09.05.52.0060 Afi Cahyo Doyo Ningrat 09.05.52.0102 Joko Prasetyo, 09.05.52.0102 09.05.52.0125 Laudita Duanty 09.05.52.0128 Sulistyowati 09.05.52.0129 Vina Roschiana 10.05.52.0033 Vera Dwi Intan Findiyani 10.05.52.0044 Chita Kartika Santoso 10.05.52.0102 Afna Hasufa Faisyar 10.05.52.0134 Eva Dwi Rukmana 10.05.52.0195 Widiastuti Rukmini Wulansari 11.05.52.0048 Tatik Kurniyati, 11.05.52.0048 11.05.52.0068 Ferlisa Septania Menawati, 11.05.52.0068 11.05.52.0084 Ria Ariyanti, 11.05.52.0084 11.05.52.0100 Adhita Setya Nurhudha 11.05.52.0152 Arif Widodo, 11.05.52.0152 11.05.52.0156 M. Fattah Arrasyid, 11.05.52.0156 12.05.52.0144 Nineng Setianingsih, 12.05.52.0144 Adeka Titis Kurniawan, 13.05.52.0197 Adeka Titis Kurniawan, 13.05.52.0197 Adhita Setya Nurhudha, Adhita Ainunnisa, Swa Zulfa AJENG NURPRIANDYNI AJENG NURPRIANDYNI, AJENG Aloysius Gonzaga Danny Rio Yudistira, 16.05.62.0019 Angganitta Noveli Kawer, 13.05.52.0150 Antono Adhi Ari Nurjanah, : 14.05.52.0007 Arista Irfan Prakoso, 13.05.52.0106 Arista Irfan Prakoso, 13.05.52.0106 Bambang Sudiyatno Cahya Rahmawati, Widia Cahya Rahmawati, Widia Ceacilia Srimindarti Dana Sagita Devi, 15.05.52.0301 Denny Nor Rohman, 13.05.52.0175 Denny Nor Rohman, 13.05.52.0175 Dewi Uktani Mukaromah Dewi Yuliani, 14.05.52.0179 Dewi Yuliani, 14.05.52.0179 Dina Setyawati, 12.05.52.0187 Dina Setyawati, 12.05.52.0187 Dita Destiana Natali, 12.05.52.0118 Dita Destiana Natali, 12.05.52.0118 Dita Setya Ningrum, 14.05.52.0010 Ega Arminta, 15.05.52.0275 Eka Apriyani Setianingrum, 12.05.52.0132 Eka Apriyani Setianingrum, 12.05.52.0132 Ema Widiastuti, 13.05.52.0128 Erika Anantya Rahmawati, 13.05.52.0132 Erika Anantya Rahmawati, 13.05.52.0132 Faisal Aditya, Faisal Farrah Anggita Nurmaliani, 15.05.52.0325 Fatihatul Faidah Fatihatul Faidah, 15.05.52.0203 Gregorius Masdjojo Gregorius Nasiansenus Masdjojo Ida Nurhayati Julio Andre Khoirul Amaliyah KhoirulAmaliyah, 13.05.52.0063 KhoirulAmaliyah, 13.05.52.0063 Lela Laras Dewi Yanti, 12.05.52.0133 Lela Laras Dewi Yanti, 12.05.52.0133 Listiyorini Wahyu Widati Listyorini Wahyu Widati Martha Oktavia, Martha Masdjojo, Gregornius N Mohamad Arif Khakim, 13.05.52.0127 Mohamad Arif Khakim, 13.05.52.0127 Mohamad Waliyya Amananto Mukaromah, Dewi Uktani Nugroho Joko Okki Martinus Rafly Zidane Rinaldi Kurniawan, 14.05.52.0187 Rindyarini Rindyarini Riska Hanifa Rahmawati, 14.05.52.0181 Riska Sakhiya Ellyanti Rizki Amalia, 15.05.52.0014 Satrio Agung Nugroho, 14.05.52.0176 Satrio Agung Nugroho, 14.05.52.0176 Sekar Arum Pirenaning Adi Sembiring, Rinawati Seran, Angelina Pindy Setianingsih, Nineng Setiomiguno Aryani Ery Soepriyanto Budi Sukarti Sukarti Sukarti, 14.05.52.0067 Sunarto . Titis Kurniawan, Adeka Titis Kurniawan, Adeka Toto Suharmanto Tri Puji Rahayu Trisno Iwan Ulil Fikriyah Uswatun Kasanah, 12.05.52.0207 Uswatun Kasanah, 12.05.52.0207 Utami, Intan Widia Cahya Rahmawati, 12.05.52.0192 Widia Cahya Rahmawati, 12.05.52.0192 Wilansari Okta Purnama Putri, Wilansari Okta Purnama Yus Fanila Puspa Arum, 15.05.52.0225