Article Per Year (5 Year)
p-Index From 2021 - 2026
6.864
P-Index
This Author published in this journals
All Journal SAINS DAN MATEMATIKA Indikator: Jurnal Ilmiah Manajemen & Bisnis Media Mahardhika Jurnal Aplikasi Akuntansi Maker: Jurnal Manajemen Jurnal Proaksi Enrichment : Journal of Management Jurnal Bina Akuntansi Abdimasku : Jurnal Pengabdian Masyarakat Jurnal Kewarganegaraan Jurnal Ekonomi Jurnal Bina Bangsa Ekonomika Jurnal Visi Manajemen (JVM) Journal of Accounting and Finance (JACFIN) Journal of Education Technology Information Social Sciences and Health Jambi Accounting Review (JAR) JAMU : Jurnal Abdi Masyarakat UMUS Jurnal Manajemen Riset Inovasi Jurnal Ekonomi Manajemen Akuntansi Journal of Management Accounting, Tax and Production Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Sains Student Research Jurnal Ilmiah Nusantara JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Ilmiah Manajemen Dan Kewirausahaan
Yenny Ernitawati
Fakultas Ekonomi Dan Bisnis, Universitas Muhadi Setiabudi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Transportation Other

Published : 62 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 62 Documents
Search

 3   4   5   6   7 
Pengaruh Adopsi International Financial Reporting Standards (IFRS) Terhadap Kualitas Informasi Akuntansi (Studi Empiris Perusahaan Publik yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2020) Dwindariswari Roro Agustien; Yenny Ernitawati; Hilda Kumala Wulandari
Jurnal Kewarganegaraan Vol 7 No 1 (2023): Desember 2023
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v6i3.4119

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh adopsi International Financial Reporting Standards (IFRS) terhadap kualitas informasi akuntansi dengan menggunakan proksi relevansi nilai informasi dan reliabilitas. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang berasal dari Bursa Efek Indonesia. Sampel penelitian ini yaitu perusahaan publik yang terdaftar diBursa Efek Indonesia dengan jumlah tahun pengamatan selama empat tahun dan diperoleh sampel sebanyak 25 perusahaan. Uji hipotesis menggunakan uji regresi linier berganda dengan didahului uji normalitas, uji multikolinearitas dan uji heteroskedastisitas. Selanjutnya uji hipotesis di lakukan dengan menggunakan uji parsial (Uji t), uji simultan (Uji F) dan Uji Koefisien Determinasi (R). Hasil penelitian ini menunjukkan bahwa (1) Terdapat pengaruh yang positif dan signifikan adopsi IFRS terhadap relevansi nilai informasi (2) Terdapat pengaruh yang positif dan signifikan antara adopsi IFRS terhadap reliabilitas. Kata Kunci: Adopsi IFRS, Relevansi Nilai Informai, Reliabilitas Abstract This study aims to analyze and determine the effect of the adoption of International Financial Reporting Standards (IFRS) on the quality of accounting information by using information value relevance and reliability proxies. This study is a quantitative study using secondary data from the Indonesia Stock Exchange. The sample of this study is a public company listed on the Indonesia Stock Exchange with a total of four years of observation and a sample of 25 companies was obtained. Hypothesis test using multiple linear regression test preceded by normality test, multicollinearity test and heteroscedasticity test. Furthermore, hypothesis testing is carried out using a partial test (t test), simultaneous test (F test) and the Coefficient of Determination Test (R). The results of this study indicate that (1) There is a positive and significant effect of IFRS adoption on the relevance of the value of information (2) There is a positive and significant influence between IFRS adoption on reliability. Keywords: IFRS Adoption, Information Value Relevance, Reliability
Analisis Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Biaya Operasional Terhadap Pendapatan Operasional (BOPO) dan Non Performing Loan (NPL) Terhadap Return On Assets (ROA) (Studi Empiris pada BPR Nusamba Se-Pulau Jawa Periode 2019-2021) Nurni Annisa; Yenny Ernitawati; Hilda Kumala Wulandari
Jurnal Kewarganegaraan Vol 6 No 1 (2022): Juni 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v6i2.4003

Abstract

AbstrakPendapatan atau keuntungan, dalam beberapa penelitian umumnya diproksikan dengan menggunakan rasio keuangan Return On Assets (ROA). ROA dipilih sebagai variabel dependen dalam penelitian ini. Rasio keuangan yang umumnya memengaruhi ROA adalah Capital Adequacy Ratio (CAR), Loan To Deposit Ratio (LDR), Biaya Operasional Terhadap Pendapatan Operasional (BOPO), dan Non Performing Loan (NPL). Penelitian ini bertujuan untuk mengetahui pengaruh dari Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Biaya Operasional Terhadap Pendapatan Operasional (BOPO) dan Non Performing Loan (NPL) Terhadap Return On Assets (ROA) secara parsial maupun secara simultan dengan objek penelitian Bank Perkreditan Rakyat (BPR) Nusamba Se-pulau Jawa yang terdaftar di Otoritas Jasa Keuangan (OJK) periode tahun 2019-2021. Metode ini adalah penelitian kuantitatif dengan menggunakan jenis data sekunder yang diperoleh dari laporan keuangan BPR Nusamba yang terdaftar di Otoritas jasa Keuangan (OJK). Penentuan sampel diambil berdasarkan teknik purposive sampling yang selanjutnya dilakukan pengujian-pengujian seperti uji analisis statistik deskriptif, uji asumsi klasik, uji koefisien determinasi, uji hipotesis dan analisis regresi linier berganda. Pengujian tersebut dilakukan dengan bantuan software SPSS versi 26. Hasil penelitian menunjukan bahwa Capital Adequacy Ratio (CAR) memiliki arah negatif signifikan terhadap Return On Assets (ROA) sebesar -0,6%, Loan to Deposit Ratio (LDR) memiliki arah positif dan signifikan terhadap Return On Assets (ROA) sebesar 2,5%, Biaya Operasional terhadap Pendapatan Operasional (BOPO) memiliki arah negatif signifikan terhadap Return On Assets (ROA) sebesar -23,7%, dan Non Performing Loan (NPL) memiliki arah positif signifikan terhadap Return On Assets (ROA) sebesar 5,8%. Selain itu, secara simultan Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Biaya Operasional terhadap Pendapatan Operasional (BOPO), Non Performing Loan (NPL) berpengaruh signifikan terhadap Return On Assets (ROA) dengan nilai koefisien determinasi sebesar 93,6%.Kata Kunci: Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Biaya Operasional terhadap Pendapatan Operasional (BOPO), Non Performing Loan (NPL), Return On Assets (ROA). AbstractIncome or profits, in some studies are generally proxied by using financial ratios Return On Assets (ROA). ROA was chosen as the dependent variable in this study. Financial ratios that generally affect ROA are Capital Adequacy Ratio (CAR), Loan To Deposit Ratio (LDR), Operating Costs to Operating Income (BOPO), and Non Performing Loans (NPL). This study aims to determine the effect of the Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Operational Costs on Operating Income (BOPO) and Non Performing Loans (NPL) on Return On Assets (ROA) partially or simultaneously with the object of research is the Nusamba People's Credit Bank (BPR) for the island of Java which is registered with the Financial Services Authority (OJK) for the period 2019-2021. This method is a quantitative study using secondary data types obtained from the financial statements of BPR Nusamba registered with the Financial Services Authority (OJK). Determination of the sample was taken based on purposive sampling technique which was then carried out tests such as descriptive statistical analysis test, classical assumption test, coefficient of determination test, hypothesis testing and multiple linear regression analysis. The test was carried out with the help of SPSS version 26 software. The results show that the Capital Adequacy Ratio (CAR) has a significant negative direction on Return On Assets (ROA) of -0.6%, Loan to Deposit Ratio (LDR) has a positive and significant direction on Return On Assets (ROA) of 2, 5%, Operating Costs to Operating Income (BOPO) has a significant negative direction on Return On Assets (ROA) of -23.7%, and Non Performing Loans (NPL) has a significant positive direction to Return On Assets (ROA) of 5, 8%. In addition, simultaneously Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Operating Costs to Operating Income (BOPO), Non Performing Loans (NPL) have a significant effect on Return On Assets (ROA) with a coefficient of determination of 93 ,6%.Keywords: Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Operating Costs to Operating Income (BOPO), Non Performing Loans (NPL), Return On Assets (ROA)
Co-Authors Afridah, Nur Agus Prayitno Aldi Prayoga Alfia Indriyanti Amaliah Amaliah Amelia Sholeha Andi Yulianto Anesa Sintya Wati Anggi Ayu Saputra Anggih Anggih Anisa Sains Kharisma Asep Saeful Alam Asih Setyaningsih Barkah, Dwi Ariyanti Casroni Casroni Casroni, Casroni Desi Lita Aryani Dewi Mulyani, Indah Dhina Nur Farida Dhita Putri Aprilia Didi Pangestu Didi Pangestu Dumadi, Dumadi DWI HARINI Dwindariswari Roro Agustien Dwindariswari Roro Agustien Erika Oktavia Fajar Nur Iman Fora Susanti Fuji Asih Gian Fitralisma Hendri Sucipto Hilda Kumala wulandari Hilda Kumala Wulandari Hilda Kumala Wulandari Hilda Kumala Wulandari Ika Novita Ardelia Ikhwan, Syariefful Indah Dewi Mulyani Indah Dewi Mulyani Indah Lestari Indriyani, Azizah Irna Roseniati Ismi Nur Kholifah Karis Widyatmoko Kholifah, Ismi Nur Kuntoro, Muhammad M. Badrun Zaman Maftuhin Maftuhin Maftukhin Maftukhin Maftukhin Maftukhin Maftukhin Maftukhin Ma’rifatul Indra Oktaviani Melly Pitria Indriani Mertha Agung Durya, Ngurah Pandji Muhammad Badrun Zaman Muhammad Kuntoro Mukson Mukson Mukson Naela Rizqiyatun Khasanah Nasiruddin Nasiruddin Nasiruddin, Nasiruddin Navira Nur Hannisa Nitasari Eka Puspita Ningrum Noviana Dewi Nur Afridah Nurni Annisa Nurul Izzati Nurul Izzati Nurul Izzati Oktoriza, Linda Ayu Otong Saeful Bachri Prawitasari, Dian Prayoga, Aldi Rahayu Rahayu Rahmat Gernowo Riono, Slamet Bambang Roni Roni Roni Roni Roni Roni Safira Utami Sasti Wulandari Setiawan, Aries Siti Khopipah Siti Musdalifah Siti Sarah Suci Alfiani Susi Sunanti TITI RAHMAWATI Turidah Turidah Tuti Alawiyah Umama Sari Windy Girmaliya Wulandari, Hilda Kumala Yanah, Nur Sopi Yanti, Sita Dwi Yulita Setiawanta Yuni Tri Rahayu