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PENGARUH LEVERAGE, GROWTH OPPORTUNITIES DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI (Studi Pada Perusahaan Keuangan Dan Perbankan Di Bursa Efek Indonesia Tahun 2013-2015) Erika Anantya Rahmawati, 13.05.52.0132; Suwarti, Titiek
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 examines the effect of Leverage, Growth Opportunities and Firm Size on conservatism in accounting. This reserch was conducted at the finance and banking companies listed on the Indonesia Stock Exchange. The sampling method used purposive sampling with the observation period from 2013 to 2015. Relationship and (or) influence between variable is described by using multiple regression analysis. The result indicted that 1) Leverage had insignificant negative 2) Growth Opportunities had insignificant negative and 3) Firm Size had a negative significantly effect on accounting conservatism on finance and banking company listed on the Indonesia Stock Exchange in the period 2013-2015.Keywords: Leverage, Growth Opportunities, Firm Size and Conservatism in Accounting
PENGARUH KEPEMILIKAN MANJERIAL, PROFITABILITAS, UKURAN PERUSAHAAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN (Studi pada Perusahaan Property dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2012-2015) Denny Nor Rohman, 13.05.52.0175; Suwarti, Titiek
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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This researchs purpose is to examine and to analyze the influence of Managerial Ownership, Profitability with proxy (Return On Assets), firm size, and Corporate Social Responsibility (CSR) on Corporate Value with proxy (Price Book Value) toward property and real estate companies which registered in Bursa Efek Indonesia (BEI). This researchs population is property and real estate companies which registered at Bursa Efek Indonesia (BEI) that has reported their annual report and financial report completely in between 2012-2015. This researchs sample which including in the criteria was 212 companies using purposive sampling. The analysis method in this research used double linear regression analysis. This researchs result found that the variable of Managerial Ownership and firm size were significant negative toward the corporate value, the variable of Profitability was significant postive toward the corporate value, and the variable of Corporate Social Responsibility (CSR) was non significant negative toward the corporate value.Keywords: Managerial Ownership, Profitability (ROA), Firm Size, Corporate Social Responsibility (CSR), Corporate Value (PBV)
PENGARUH CORPORATE GOVERNANCE, KEBIJAKAN HUTANG, NET PROFIT MARGIN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Yang Mengikuti Program Corporate Governance Preception Index CGPI Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2014) Lela Laras Dewi Yanti, 12.05.52.0133; Suwarti, Titiek
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 aimed to determine the effect of corporate governance, debt policy, the net profit margin and the size of the company to the value of the company at the companys corporate governance program preception CGPI index listed on the Indonesia Stock Exchange in 2011-2014. The population is all companies follow corporate governance program preception CGPI index in 2011-2014. The sampling technique in this research is done by using purposive sampling method. Data were analyzed using multiple linear regression analysis. The results of hypothesis testing can be concluded that corporate governance perception index does not affect the value of the company. Debt policy has no effect on the value of the company. Net profit margin positive effect on the value of the company Increased net profit margin will be followed by an increase in the value of the company perusahaan.Ukuran no effect on the value of the company.Keywords: Corporate Governance, Debt Policy, The Net Profit Margin Of Company Size And Value of The Company
PENGARUH CAPITAL ADEQUACY RATIO, LOAN TO DEPOSIT RATIO, DANA PIHAK KETIGA, DAN DEBT TO EQUITY RATIO TERHADAP KINERJA KEUANGAN PERBANKAN DI INDONESIA (Studi Kasus Pada Bank Umum Yang Terdaftar Di BEI Tahun 2012-2015) Dita Destiana Natali, 12.05.52.0118; Suwarti, Titiek
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 aimed to analyze the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Third Party Funds (TPF), Debt to Equity Ratio (DER) on Return on Asset (ROA) in Commercial Banks. The population in this study is a Commercial Bank in Indonesia, which is listed on the Indonesia Stock Exchange (IDX) and is still in operation during the years 2012-2015. The sample in this study were obtained by purposive sampling method, samples are taken based on criteria used by researchers. Samples taken as many as 25 commercial banks. Data company then tested by means of multiple liniear regression analysis. The results showed that partially CAR and LDR no significant effect on ROA, DPK significant positive effect on ROA, and DER significant negative effect on ROA.Keywords: CAR, LDR, DPK, DER, ROA
ANALISIS FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP RESIKO SISTEMATIK (BETA SAHAM) PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE TAHUN 2012-2015 Dina Setyawati, 12.05.52.0187; Suwarti, Titiek
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 transform and analyze the effect of financial leverage, company size, profitability, inflation, interest rates and the exchange rate against the systematic risk in mining companies listed on the Indonesian Stock Exchange for the period 2012-2015. In this study, researchers used a population of financial data mining company listed on the Stock Exchange during the years 2012-2015. The method used is purposive sampling method. Test equipment in this study using multiple linear regression, partial test (t test) and f simultaneous test (test f). The results of this study are positive effect on the financial laverage, company size, and inflation systematic risks. While Interest rates, profitability and the exchange rate has no effect on the systematic risk.Keywords: Financial Leverage, Company Size, Profitability, Inflation, Interest Rates, Exchange Rates, The Systematic Risk
ANALISIS FAKTOR-FAKTOR PENENTU PERSISTENSI LABA (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2016) KhoirulAmaliyah, 13.05.52.0063; Suwarti, Titiek
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

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This study examines the effect of cash flow volatility, accruals, sales volatility, debt level, operating cycle and firm size to earnings persistence. This research is conducted at Indonesia Stock Exchange by using unit of analysis of manufacturing company which have go public. Sampling method using purposive sampling with research period 2014-2016. Relationship and or influence between variables explained by using multiple analysis method with program SPSS 19. The results showed that the sales volatility, debt level and operating cycles had a significant effect. While volatility of cash flow, the amount of accruals and firm size have no effect to earnings persistence.Keywords: Volatility of cash flow, accrual amount, sales volatility, debt level, operating cycle, firm size and profit persistence.
PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS DAN PRODUKTIFITAS TERHADAP PERINGKAT OBLIGASI (Perusahaan Non Keuangan Yang Terdaftar Di Bursa Efek Indonesia 2011-2015) Adeka Titis Kurniawan, 13.05.52.0197; Suwarti, Titiek
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 profitability,leverage, liquidity, and productivity in the bond rating to non financing companies listed in Indonesian stock Exchange an is registered in the ratings of bonds issued by PT. PEFINDO period 2011-2015. In this study the sample were 163 non financing companies. The sampling method used purposive sampling with the observation period from 2011 to 2015. Relationship and (or) influence between variable is described by using multiple linier regression analysis. The result indicted that 1) Profitability had significant positive 2) Leverage had significant negative 3) Liquidity had insignificantly and Productifity had insignificant in the bond rating.Keywords: Bond Rating, Profitability, Leverage, Liquidity and Productivity
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL MEDIASI (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2013-2015) Mohamad Arif Khakim, 13.05.52.0127; Suwarti, Titiek
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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This study aims to examined and analyzed the effect of profitability and leverage on firm value with corporate social responsibility as a mediation variable on manufacturing companies listed in the Indonesia Stock Exchange. The population of this research is manufacturing companies listed in the Indonesia Stock Exchange (IDX) wich reports the annual report and financial statements wich complete during the year 2013-2015 in a row. The samples are included in the criteria of this study were 165 companies using purposive sampling method. This research data analysis methods using the multiple linear regression analysis. The result of the research shows that the first model profitability variables do not have an effect on corporate social responsibility (CSR) and leverage variable have effect to corporate social responsibility (CSR). In the second model profitability, leverage, and corporate social responsibility (CSR) have effect to firm value. As a mediation variable corporate social responsibility (CSR) is not able to mediate the relationship of profitability and leverage to the firm value. Keywords: Firm Value, Corporate Social Responsibility, Profitability, Leverage
ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE (ICD) Nineng Setianingsih, 12.05.52.0144; Suwarti, Titiek
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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The purpose of this study was to examine and analyze the effect of firm size, firm age, independent commissioners, leverage, profitability and oenership’s concentration of the intellectual capital disclosure. The sample of this study were companies that listed in Indonesian Stock Exchange (IDX) which the category were manufacture companies. The population in this research is manufacture companies that listed in Indonesia Stock Exchange in 2012 to 2014. Sampling was done using purposive sampling method. To test and analyze the influence between variables using multiple regression analysis. The results showed that the firm size and profitability has significant positive effect to the intellectual capital disclosure; firm age and independent commissioners has negative significant effect to the intellectual capital disclosure; leverage has positive effect and no significant to the intellectual capital disclosure; while the ownership’s concentration has no significant effect to the intellectual capital disclosure.Keywords: Company Size, Company Age, Independent Commissioners, Leverage, Profitability, Ownership Concentration, Intellectual Capital Disclosure
FAKTOR – FAKTOR YANG MEMPENGARUHI UNDERPRICING SAHAM PADA PENAWARAN UMUM PERDANA DI BURSA EFEK INDONESIA TAHUN 2012 - 2016 Satrio Agung Nugroho, 14.05.52.0176; Suwarti, Titiek
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

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This study aims to examine the effect of underwriter reputation, auditor reputation, current ratio, firm age, and return on asset on underpricing. This research is conducted in Bursa Efek Indonesia (BEI), a company that has go-public. The population of this study is a company that conducted an IPO in 2012 until the year 2016 in Indonesia Stock Exchange. Sampling method using purposive sampling with research period year 2012 until 2016 and obtained by 71 company. Underpricing as measured by initial return is the dependent variable in this study. While the independent variables in this study is the current ratio, company age and return on assets. The results showed that firm age and return on assets significantly negatively impacted underpricing. While current ratio has no significant effect on underpricing.Keyword: Underpricing, current ratio, firm age, and return on asset
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