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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Students´ Journal of Accounting and Banking Proceeding SENDI_U Akuisisi : Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal Jurnal Riset Akuntansi Politala
Listyorini Wahyu Widati
Universitas Stikubank (Unisbank) Semarang
Humanities Economics, Econometrics & Finance Education Social Sciences

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PENGARUH PERTUMBUHAN PERUSAHAAN, PROFITABILITAS, STRUKTUR ASET, RISIKO BISNIS, PAJAK DAN LIKUIDITAS TERHADAP KEPUTUSAN PENDANAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Siti Nafisah, 13.05.52.0145; Wahyu Widati, Listyorini
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 influence of the company's growth, profitability, asset structure, business risk, tax and liquidity to funding decisions on manufacturing companies listed in Indonesia Stock Exchange. The population in this research is manufacturing companies listed in Indonesia Stock Exchange in 2013-2015. Sample selection is done by purposive sampling method. Data were processed as many as 242 companies. Mechanical testing data is by using multiple linear regression analysis. The results of analysis show that the variable tax and asset structure significant positive effect on funding decision, the variable growth of company and liquidity (current ratio) significant negative effect on funding decision, while the variable profitability (ROA) and business risk does not affect to the funding decision on Manufacturing companies listed on the Indonesia Stock Exchange.Keywords: Growth of Company, Profitability, Asset Structure, Business Risk, Tax, Liquidity and Funding Decision
PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, KUALITAS AUDIT, DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2013-2015) Naila Hidayah, 13.05.52.0208; Wahyu Widati, Listyorini
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 influence of corporate governance, company size, quality audits, and leverage on the integrity of financial statements of companies listed on the Stock Exchange. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange in 2013-2015. The sample in this study using purposive sampling with a sample of 175. The method of analysis of this study uses linear regression analysis berganda. Hasil this study indicate that managerial ownership, institutional ownership, and the size of the company and significant positive effect on the integrity of financial statements, while the audit committee, the commissioner independent, audit quality, and leverage do not affect the integrity of financial statements.Keywords: Corporate Governance, Audit Committee, Independent Board, Managerial Ownership, Institutional Ownership, and Firm Size, Quality Audits, and Leverage, The Integrity of The Financial Statements
ANALISIS PENGARUH CAPITAL ADEQUACY RATIO (CAR), LOAN TO DEPOSIT RATIO (LDR), INFLASI (INF), NON PERFORMING LOAN (NPL),DAN DANA PIHAK KETIGA (DPK) TERHADAP PROFITABILITAS BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA Fendi Indra Laksana, 12.05.52.0018; Wahyu Widati, Listyorini
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 examine the influence of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Inflation (INF), Non Performing Loan (NPL), and Third Party Fund (DPK) to profitability in bank research was conducted using purposive sampling for sampling used and there are 69 companies were selected as sample. The analysis technique used in this research is multiple regression analysis using SPSS where previous data was tested using the classical assumption test.Keywords: Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Inflation (INF),Non Performing Loan (NPL), and Third Party Fund (DPK)
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN AKTIVITAS TERHADAP SUSTAINABILITY REPORT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (PERIODE 2013-2015) Lydia Noor Said, 13.05.52.0016; Wahyu Widati, Listyorini
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 analyzethe effect of profitability, liquidity, leverage, and activity on sustainability report on manufacturing companies. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange in 2013-2015. The sampling technique is purposive sampling. Based on purposive sampling obtained a sample of 61 companies. Data analysis technique used is multiple linear regression analysis. The results of this study show that each variable has a different effect, namely profitabilitas leave a positive and significant impact on sustainability report, liquidity positively influence and insignificant impact on sustainability report, leverage has a negative and significant impact on sustainability report, while aktivitas has a negative impact and no significant effect on sustainability report.Keywords: Profitability, Liquidity, Leverage, Activity, and Sustainability Report
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, KOMISARIS INDEPENDEN, LEVERAGE, KOMITE AUDIT DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN Dessy Rina Akhadiani, 13.05.52.0021; Wahyu Widati, Listyorini
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 the effects of institutional ownership, managerial ownership, independent commissioners, leverage, audit committees and firm size on the integrity of financial statements. This study focused on LQ45 companies listed in Indonesia Stock Exchange (BEI) period February 2011- January 2016. Research conducted with the number of observations of 126 research samples obtained by nonprobability sampling method is purposive sampling technique. The analysis technique used in this research is multiple linear regression analysis. The results of the analysis show that institutional ownership, independent commissioners, leverage, and firm size have no effect on the integrity of financial statements. Managerial ownership and audit committee influence the integrity of financial statements.Keywords: Institutional Ownership, Managerial Ownership, Independent Commissioner, Leverage, Company Size, Financial Statement Integrity
PENGARUH UKURAN PERUSAHAAN, REPUTASI AUDITOR, KOMITE MANAJEMEN RISIKO, KOMISARIS INDEPENDEN, DAN KONSENTRASI KEPEMILIKAN TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT Anggi Anindya Ramadhani, 13.05.52.0096; Wahyu Widati, Listyorini
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 aimed to examine the effect of Firm Size, Auditor Reputation, Risk Management Committee, Independent Commissioners, and Ownership Concentration ofEnterprise Risk Management. This study focused on manufacturing companies listed in Indonesia Stock Exchange (BEI) period 2013-2015. This study 177 number of observations sample obtained by the method nonprobability sampling purposive sampling technique. The analysis technique used in this research is multiple linear regression analysis. The analysis showed that the Auditor Reputation, Risk Management Committee, and Independent Commissionershasno effect on Enterprise Risk Management. Firm Size and Ownership Concentration has effect on Enterprise Risk Management.Keywords: Enterprise Risk Management, Firm Size, Auditor Reputation, Risk Management Committee, Independent Commissioners, and Ownership Concentration
ANALISIS PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Nurus Sya’ah, 13.05.52.0238; Wahyu Widati, Listyorini
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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The purpose of this researchis to analyze the effect of  leverage, company size, and corporate governance to the earnings management on manufacturing companies listed in Indonesia Stock Exchange 2011-2016 period.Data used in this research is secondary data, the data in this study were obtained from the Financial Statements, Annual Report, ICMD (Indonesian Capital Market Directory) 2011-2016. The sampling method used is purposive sampling. The amount of data that is processed as many as 126 companies. The results of this study indicate that the leverage, company size, managerial ownership, audit quality, and audit committee has no coefisien effect on earnings management. Keywords: Earnings Management, Leverage, Company Size, Managerial Ownership, Audit Quality, Audit Committee
PENGARUH KINERJA KEUANGAN, KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP SUSTAINABILITY REPORT (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2010-2016) Dinda Permatasari, 13.05.52.0104; Wahyu Widati, Listyorini
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Sustainability report is a voluntary report to present corporate responsibility report on social, economic, environmental aspects. This study aims to examine the effect of profitability, liquidity, leverage, corporate activity, firm size, audit committee, board of directors, and independent board of commissioners towards sustainability report. The dependent variables in this study are sustainability report and the independent variables are profitability, liquidity, leverage, Company activity, company size, audit committee, board of directors, and independent board of commissioner. The population of this research is all mining industry companies listed on Indonesia Stock Exchange 2010-2016. The sample of this research is 40 companies. This research uses purposive sampling method. The disclosure indicator used in this study is the Global Reporting Initiative (GRI). The test results show that the liquidity and board of directors variables affect the sustainability report. Variable profitability, leverage, company activity, company size, audit committee, and independent board of commissioner have no effect on sustainability report.Keywords: Sustainability Report, Profitability, Liquidity, Leverage, Company Activity, Company Size, Audit Committee, Board of Directors, And Independent Board of Commissioners Again
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2013-2015) Putri Trianingrum, 13.05.52.0141; Wahyu Widati, Listyorini
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 the analysis of factors that affect the completeness of the disclosure of financial statements (Empirical Studies on Manufacturing Companies Listed on the Indonesia Stock Exchange in 2013-2015). The dependent variable in this study is the completeness of financial statement disclosure and the independent variables are profitability, liquidity leverage, public stock portion, firm age and firm size.The population in this study are all Manufacturing Companies located in Indonesia Stock Exchange in 2013-2015. A total of 269 samples were met as the sample of this study. This research uses purposive sampling method. The technique of testing the data by using multiple linear regression analysis. The result of the analysis shows that variables that have significant positive influence are profitability, and firm size is negative is leverage and age of company, non positive variable is not significant is public stock, and non negative variable is liquidity to disclosure of Financial Statement at Manufacturing company which is In Indonesia Stock Exchange 2013-2015.Keywords: Profitability, Liquidity, Leverage, Public Shares, Age of Company and Company Size To Disclosure
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND PAYOUT RATIO PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS LQ-45 BURSA EFEK INDONESIA PERIODE 2012-2016 Erna Ambaryani, 14.05.52.0015; Wahyu Widati, Listyorini
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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Dividend payment policy is a very important policy, because it will involve two parties namely shareholders and management companies that can have different interests. The dividend policy determines the placement of profits, which is between paying to shareholders and reinvesting the company. sfs purpose of this research is to examine the factors influencing dividend payout ratio at the company listed in Index LQ-45 by using Current Ratio (CR), Debt to Equity Ratio (DER), Return On Asset (ROA) and Firm Size.  The data in this research is annual report (Annual Report). The sample is determined by Purposive Sampling technique. This research uses 24 companies that are included in category LQ-45 in Indonesia Stock Exchange (BEI) as sample.  The result of this research shows that Current Ratio and Debt to Equity Ratio have significant negative effect to Dividend Payout Ratio, while Return On Asset and Firm Size have positive significant effect to Dividend Payout Ratio.Keywords:Current Ratio (CR), Debt to Equity Ratio (DER), Return On Assets (ROA), Firm Size., Dividend Payout Ratio (DPR).
Co-Authors 0625030038 Agsa Sagita Wiliandi 07.05.52.0084 Arief Kurniawan 0725030095 Taufik Briliyan Novendi 08.05.52.0030 Hariani Putri Rahayu 08.05.52.0132 Anggun Dwi Nurmawati 08.05.52.0195 Firna Septiarani 08.05.52.0199 Yustisa Taufik 09.05.52.0011 Ratih Yuda Wardhani 09.05.52.0013 Arianvika Apriliani 09.05.52.0026 Rendy Lanang Galih Gumilang 09.05.52.0090 Anindya Maharani 09.05.52.0156 Tri Prahara Yunianti 09.05.52.079 Dwiaknita Nandia Fatmasari 10.05.52.0015 Catur Wahyu Antoni 10.05.52.0046 Ikhsanudin 10.05.52.0049 Kartika Septiana 10.05.52.0084 Wahid Fadoli 10.05.52.0089 Dwi Cahyaningrum 10.05.52.0099 Budi Wahyono, 10.05.52.0099 10.05.52.0108 Ranny Oktaviani 10.05.52.0112 Raeza Ayu Agustina 10.05.52.0130 Puji Astuti 10.05.52.0136 Hardianti 10.05.52.0173 Nahdhiyatus Sholekhah, 10.05.52.0173 10.05.52.0205 Nur Asih 11.05.52.0018 Bayu Adhi Pratama 11.05.52.0053 Dewi Astuti Fetiyatul Ulum, 11.05.52.0053 11.05.52.0056 Desy Rahma Putri Dwi Lestari 11.05.52.0087 Kholifah Triningrum, 11.05.52.0087 11.05.52.0088 Novia Ayu Wardhani, 11.05.52.0088 11.05.52.0111 Okty Anindias Sari 11.05.52.0169 Lady Candra Jayantie 12.05.52.0021 Lutfi Nihayatul Husna, 12.05.52.0021 12.05.52.0042 Adi Kusuma Setyaji, 12.05.52.0042 12.05.52.0049 Syahida Muftin, 12.05.52.0049 12.05.52.0106 Leni Setryaningsih, 12.05.52.0106 Ainunnisa, Swa Zulfa Aldha Nava Pratiwi Amiyatun, 14.05.52.0117 Amiyatun, 14.05.52.0117 Anggi Anindya Ramadhani, 13.05.52.0096 Anggi Anindya Ramadhani, 13.05.52.0096 Anggun Farisa, Nurul Anggun Farisa, Nurul Anis Yunita, 14.05.52.0267 Anis Yunita, 14.05.52.0267 Ansista Cyntya Octavella Ardi Winarta, 12.05.52.0119 Ardi Winarta, 12.05.52.0119 Budi Santoso, 14.05.52.0086 Darmiyanti, Agustina Dessy Rina Akhadiani, 13.05.52.0021 Dessy Rina Akhadiani, 13.05.52.0021 Desy Budi Lestari, 14.05.52.0144 Diah Ulsa Uktrilina, 14.05.52.0223 Dinda Permatasari, 13.05.52.0104 Dinda Permatasari, 13.05.52.0104 Ellina Monica Septiani Erna Ambaryani, 14.05.52.0015 Erna Ambaryani, 14.05.52.0015 Fella Resty Rakhmadani, 14.05.52.0259 Fendi Indra Laksana, 12.05.52.0018 Fendi Indra Laksana, 12.05.52.0018 Fitri Ratnasari, 15.05.52.0162 Fitri Wardihana, 15.05.52.0155 Ida Nurhayati Irfan Achmad Aditya, 12.05.52.0174 Irfan Achmad Aditya, 12.05.52.0174 Lydia Noor Said, 13.05.52.0016 Lydia Noor Said, 13.05.52.0016 Mahindra Nathan Mastroyanna Arifin Muhammad Ali Ma'sum Naila Hidayah, 13.05.52.0208 Naila Hidayah, 13.05.52.0208 Noor Rizky Setyowati, 14.05.52.0265 Noor Rizky Setyowati, 14.05.52.0265 Nurul Anggun Farisa, 13.05.52.0111 Nurul Anggun Farisa, 13.05.52.0111 Nurus Sya’ah, 13.05.52.0238 Nurus Sya’ah, 13.05.52.0238 Oktaviani , Devi Putri Trianingrum, 13.05.52.0141 Putri Trianingrum, 13.05.52.0141 Rahmawati, Riris Indah Rieta Octavia Pancarani, 14.05.52.0224 Rieta Octavia Pancarani, 14.05.52.0224 Rosaliana Wigati Septi Arianto, 12.05.52.0234 Septi Arianto, 12.05.52.0234 Siti Nafisah Siti Nafisah, 13.05.52.0145 Siti Nafisah, 13.05.52.0145 Sri Ernawati, 14.05.52.0034 Titiek Suwarti Trias Umi Ulfa Wilda Sofia Rini, 15.05.52.0287 Y. Arif Christianto, 14.05.52.0234 Yolanda, Vera Yusva Pradipta, 11.05.52.0017 Yusva Pradipta, 11.05.52.0017