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PENGARUH LIKUIDITAS, PROFITABILITAS, EPS, PBV DAN SIZE TERHADAP TINGKAT PENGEMBALIAN SAHAM PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2014 Widia Cahya Rahmawati, 12.05.52.0192; Suwarti, Titiek
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 examine and analyze the effect of Liquidity, Profitability, EPS, PBV, and Size of banking that listed in Indonesia Stock Exchange. The population in this research was bank companies listed in Indonesia Stock Exchange in 20122014. A sample of 83 companies. The type of data used was secondary data. The analysis used was multiple linear regression analysis. The results showed that the variable Loan to Deposit Ratio (LDR), Return On Asset (ROA), Earning per Share (EPS) is not significant positive effect on the stock return. Price to Book Value (PBV) significant negatively effect on the stock return. Size significant positive effect on the stock return.  Keywords: Liquidity, Profitability, EPS, PBV and Size, Stock Return
PERAN PERSISTENSI LABA MEMODERASI PENGARUH EARNINGS GPACITY TERHADAP AKTIVITAS VOLUME PERDAGANGAN Studi Empiris pada Perusahaan Go Public di Indonesia selain Sektor Keuangan dan Properti ., Sunarto; Suwarti, Titiek
Proceeding Fakultas Ekonomi 2014
Publisher : Proceeding Fakultas Ekonomi

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Abstract

Artikel ini merupakan pecahan dari disertasi Sunarto (2008) khususnya studi mengenai peran laba memoderasi pengaruh earnings opacity terhadap aktivitas volume perdagangan. Secara khusus, Studi ini menguji apakah persistensi laba berperan memoderasi pengaruh earnings aggressiveness dan earnings terhadap aktivitas volume perdagangan. Kontribusi studi ini adalah menjelaskan dan memperluas sebelumnya mengenai peran persistensi laba terhadap hubungan antara earnings opacity dan aktivitas Studi ini menggunakan sampel perusahaan yang sahamnya aktif diperdagangkan di Bursa Efek Jakarta 2005/2006 dan 2006/2007 sejumlah 109 perusahaan. Studi ini menguji pengaruh earnings opacity aggressiveness dan earnings smoothing), persistensi laba, interaksi persistensi laba dan earnings eness, interaksi persistensi laba dan earnings smoothing terhadap aktivitas volume perdagangan_ analisis menggunakan quasi moderator berbasis regresi interaksi, Hasil studi ini menunjukkan bahvva persistensi laba berbasis NIBE memperkuat hubungan antara aggressiveness dan aktivitas volume perdagangan. Earnings aggressiveness berpengaruh negative terhadap aktivitas perdagangan.
ANALISIS PENGARUH KOMISARIS INDEPENDEN, KONSENTRASI KEPEMILIKAN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE (ICD) DAN KINERJA PERUSAHAAN Suwarti, Titiek; Srimindarti, Ceacilia; Setianingsih, Nineng
Proceeding Fakultas Ekonomi 2016
Publisher : Proceeding Fakultas Ekonomi

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Abstract

The purpose of this study was to examine and analyze the effect of ownership’s concentration independent commissioners and leverage to 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: Ownership Concentration, Independent Commissioners, Intellectual Capital Disclosure and Performance
FAKTOR - FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014 Eka Apriyani Setianingrum, 12.05.52.0132; Suwarti, Titiek
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 to analyze the factors affecting capital structure. Profitability measured by the capital structure, company size, liquidity, asset structure and growth of assets. The sample was LQ 45 listed company on the Stock Exchange in 2010-2014 by using purposive sampling method. Total sample was 85 companies that meet the criteria as a sample of this research. Methods of analysis of this study using multiple linear regression analysis. The results of this study indicate that profitability was  significant effect on the capital structure. Firms size, liquidity, asset structure and growth in assets have a significant effect on the capital structure. Limitations of this study is to use the LQ 45 companies whose shares are listed on the Indonesia Stock Exchange (BEI) as the research object, so that research results can not be drawn the conclusion for each industry sector. Keywords: Capital Structure, Profitability, Company Size, Liquidity, Asset Structure, Growth Assets
PENGARUH KOMISARIS INDEPENDEN, LEVERAGE, PROFITABILITAS, DAN TIPE AUDITOR TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL (Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2016) Arista Irfan Prakoso, 13.05.52.0106; 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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The era of globalization has changed the business strategy of a business based on labor to a knowledge-based business. Intellectual capital becomes an important factor for companies in improving competitiveness. This study aims to analyze the influence of independent commissioners, leverage, profitability, and type of auditors to the disclosure of Intellectual capital. The population of this study are all food and beverage companies listed in Indonesia Stock Exchange 2012-2016. The sample was chosen using purposive sampling method and obtained 48 samples of food and beverage companies. Sources of data obtained through the website of BEI, the website of each company, and ICMD. Analysis method used in this research is multiple linear regression analysis. The results of this study indicate that the independent commissioner have significant influence on intellectual capital disclosure, leverage has no significant effect on intellectual capital disclosure. profitability has no significant effect on intellectual capital disclosure, and auditor type has a significant effect on intellectual capital disclosure.Keywords: Intellectual Capital Disclosure, Independent Commissioner, Leverage, Profitability, and Type of Auditors
“PENGARUH PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN DIVIDEN DENGAN LIKUIDITAS SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016” Dewi Yuliani, 14.05.52.0179; 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 test profitability, institutional ownership and liquidity as a moderating variable to dividend policy. This research is conducted in Indonesia by using unit analysis of manufacturing companies that have go-public. The population of this study is a manufacturing company listed on the stock exchange Indonesia. Sampling method using purposive sampling with period of research year 2014 until 2016 and obtained by 34 company. The technique of data analysis used is multiple linier regression analysis. The results showed that profitability has a significant positive effect on dividend policy, institutional ownership has no significant negative effect on dividend policy, liquidity as a moderating variable affects the profitability of dividend policy having negative effect is not significant and liquidity as a moderating variable affects institutional ownership of dividend policy having a non significant positive effectKeyword: Profitability, Institutional Ownership, Liquidity and Dividend Policy
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2013-2015) Uswatun Kasanah, 12.05.52.0207; 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 determine the effect of profitability, operating cash flow, debt to total assets, liquidity to dividend policy on Manufacturing companies listed on the Indonesia Stock Exchange 2013-2015. The population is all Manufacturing companies listed on the Indonesia Stock Exchange 2013-2015. Sampling technique in this research is done by using purposive sampling method. The data obtained were analyzed by using multiple linear regression analysis. Hypothesis testing results can be concluded that profitability does not affect the dividend policy. Operating cash flow affects positively to dividend policy. Debt to total assets has no effect on dividend policy. Liquidity has no effect on dividend policy.Keywords: Profitability, Operating Cash Flow, Debt to Total Assets, Liquidity and Dividend Policy
PENGARUH PENGUNGKAPAN CSR, ASIMETRI INFORMASI, UKURAN PERUSAHAAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP COST OF EQUITY Sukarti, Sukarti; Suwarti, Titiek
Proceeding SENDI_U 2018: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

Penelitian ini bertujuan menganalisis pengaruh pengungkapan CSR, Asimetri Informasi, Ukutan Perusahaan dan Kepemilikan Institusional terhadap Cost of Capital pada perusahaan manufaktur yang terdaftar diBursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaaurn manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2013-2016. Teknik sampling yang digunakan adalah purposive. Dengan teknik sampling tersebut diperoleh sampel sebanyak 140 data observasi. Teknik analisis yang digunakan Analisis Regresi Berganda. Hasil penelitian menunjukkan pengungkapan CSR berpengaruh positif terhadap Cost of Capital, Asimetri Informasi berpengaruh negative terhadap Cost of Capital, Ukuran Perusahaan berpengaruh negative terhadap Cost of Capital dan Kepemilikan Institusional tidak berpengaruh terhadap Cost of Capital.
ANALISIS PENGARUH KOMISARIS INDEPENDEN, KONSENTRASI KEPEMILIKAN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE (ICD) DAN KINERJA PERUSAHAAN Suwarti, Titiek; Srimindarti, Ceacilia; Setianingsih, Nineng
Proceeding Fakultas Ekonomi 2016
Publisher : Proceeding Fakultas Ekonomi

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Abstract

The purpose of this study was to examine and analyze the effect of ownership’s concentration independent commissioners and leverage to 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: Ownership Concentration, Independent Commissioners, Intellectual Capital Disclosure and Performance
PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN, RISIKO BISNIS DAN PAJAK TERHADAP STRUKTUR MODAL (Studi pada perusahaan pertambangan yang terdaftar di BEI periode 2014-2017) Rizki Amalia, 15.05.52.0014; Suwarti, Titiek
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 aims to examine the effect of Profitability, Liquidity, Company Size, Business Risk and Tax on Capital Structure in Mining Sector Companies listed on the Indonesia Stock Exchange for the period 2014-2017. Capital Structure is a balance or comparison between external and internal funds. The sample selection technique used a purposive sample and obtained 16 companies with a period of 4 years so that 64 data were obtained, and processed using the SPSS application. Based on the results of data processing, it was found that Profitability, Business Risk and Taxes did not affect the capital structure. While liquidity has a negative and significant effect on capital structure. Company size variables have a positive and significant effect on capital structure. The results of the test on the coefficient of determination (R2) are 0.459. This means that 45.90% is influenced by profitability, liquidity, company size, business risk and tax while the remaining 54.10% is influenced by other variables.
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