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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 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 company's 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
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
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 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
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 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
PENGARUH PROFITABILITAS, STRUKTUR MODAL, CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNING RESPONSE COEFFICIENT (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Ema Widiastuti, 13.05.52.0128; 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 examine and analyze the effect of profitability, capital structure, corporate social responsibility towards earning response coefficient at manufacturing companies listed on the Indonesia Stock Exchange). The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) from 2013-2015. Sampling technique in this research is done by using purposive sampling method and obtained by total of 144 samples of data observation. The data obtained were analyzed by using multiple linear regression analysis. The results of hypothesis testing can be concluded that (1) Profitability has no effect on earning response coefficient. (2) Capital structure has no effect on earning response coefficient. (3) CSR has a positive effect on earnings response coefficient (ERC), meaning that the higher the disclosure index of CSR information then the earning response coefficient will increase.Keywords: Profitability, Capital Structure, Corporate Social Responsibility and Earning Response Coefficient
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 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 research's 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 research's 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 research's sample which including in the criteria was 212 companies using purposive sampling. The analysis method in this research used double linear regression analysis. This research's 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)
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