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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
Listyorini Wahyu Widati
Universitas Stikubank (Unisbank) Semarang
Humanities Economics, Econometrics & Finance Education Social Sciences

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ANALISIS PENGARUH FAKTOR FUNDAMENTAL DAN RISIKO SISTEMATIK TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Arianvika Apriliani, 09.05.52.0013; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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This study aims to obtain a proven fact that explains the influence of fundamental factors (Return On Assets, Dividend Payout Ratio, Current Ratio, Return On Equity, Debt to Equity Ratio, Book Value) and the systematic risk on the stock return of go public manufacturing companies on the Stock Exchange either partially or simultaneously, as well as to obtain a proven fact that explains the factors that are most influential and dominant on stock return in such manufacturing company. The population in this study is all manufacturing companies listed on the Indonesia Stock Exchange during the ears 2009 to 2011. By purposive sampling technique, obtained a sample of 87 companies. Data were analyzed by multiple linear regression analysis techniques. The results of this study indicate that the Return On Assets (ROA) has negative and significant influence on Stock Return, Dividend Payout Ratio (DPR) has negative and significant impact on Stock Return, Current Ratio (CR) has positive and significant Stock Return, Return On Equity (ROE) has negative and significant impact on Return Stock, Debt to Equity Ratio (DER) had no significant effect on Stock Return, Book Value (BV) has positive and significant impact on Stock Return and Systematic Risk has positive and significant influence on Stock Return. Keywords: Fundamental factors, Return On Assets, Dividend Payout Ratio, Current Ratio, Return On Equity, Debt to Equity Ratio, Book Value, systematic risk, stock returns
ANALISIS UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN DPR TERHADAP PERATAAN LABA Rendy Lanang Galih Gumilang, 09.05.52.0026; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
Publisher : Students Journal of Accounting and Banking

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The research it’s about to examine the influence company size, profitability, Financial Leverage, and Dividen Payout Ratio, toward income smoothing to manufaktur company which is registered in BEI. Company size dividend with using natural logaritma total asset. Profitabilty dividend with ratio between tax profit with asset totaly. Financial leverage dividend with ratio debt total with asset total, and dividen payout ratio dividend with each of sheet share toward profit each of sheet share.Income smoothing dividend with using Wang and Williams method. The populations from this research are 148 manufaktur companies resgistered in BEI for 2009- 2011 period. The data from this research to get from Indonesia Capital Market Directory (ICMD). According purposive sampling method, sampel to get 15 companies. In examined this hipotesis dividend using logistic regresi analize.The analize proceeds to show that it has significant influence toward income smoothing are profitability and financial leverage. And then variable company size and dividen payout ratio are not influences to profit balancing significantly.Keywords: company size, profitability, financial leverage, dividen payout ratio, and income smoothing.
FAKTOR FAKTOR YANG MEMPENGARUHI RENTABILITAS PADA BANK KONVESIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA Ratih Yuda Wardhani, 09.05.52.0011; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

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The purpose of this study was to examine the effect of Adequecy Capital Ratio (CAR), Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR) and to Return on Assets (ROA).This study focused on traditional banking companies listed on the Stock Exchange in 2009, 2010 and 2011. In this study, researchers used purposive sampling and obtain a sample of 30 sample companies. Data using multiple regression analysis.The results showed that the Capital Adequacy Ratio (CAR) is not significant positive effect on return on assets (ROA), Non Performing Loan (NPL) significant negative effect on return on assets (ROA) and the Loan to Deposit Ratio (LDR) is not significant positive effect on Return on Assets (ROA) on Conventional Banks listed on the Indonesia Stock Exchange in the period from 2009 to 2011. Through determination coefficient test result of 0.114 means that 11.4 % of independent variables namely the Capital Adequacy Ratio (CAR), Non Performing Loan (NPL) and the Loan to Deposit Ratio (LDR) can explain the dependent variable Return on Assets ( ROA ) and the rest 88.6 % is explained by other factors not revealed in this study.Keywords : Adequecy Capital Ratio (CAR), Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR) and Return on Assets (ROA)
RASIO PROFITABILITAS, LIKUIDITAS, LEVERAGE, FIRM SIZE, DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Kartika Septiana, 10.05.52.0049; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

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Dividend policy is a guidelines set by the company to determine the amount of money that will paid as dividends to investors. The size of the dividends paid by the company to the investor depends on the dividend policy of each company. The purpose of this study is to examine and analyze the effect of pliers Profitability is measured by Return On Investment (ROI), Liquidity as measured by the current ratio (CR), Leverage as measured by Debt Equity Ratio (DER), Firm Size is measured by Ln Total Assets, and the Investment Opportunity Set measured by MVE / BVE.This study was conducted on 19 companies of the 134 listed companies in manufacturing companies in Indonesia Stock Exchange, which is selected through purposive sampling technique. Methods of analysis used in this study is multiple regression analysis.The results showed that: liquidity, leverage and investment opportunity set has a positive relationship to dividend policy. While the ratio of profitability and investment opportunity set has a negative relationship to the dividend policy.Keywords: Profitability, Liquidity, Leverage, Firm Size, Investment oppportunity Set, and Dividend Policy
ANALISIS PERBEDAAN ABNORMAL RETURN DAN VOLUME PERDAGANGAN SAHAM SEBELUM DAN SETELAH PENGUMUMAN INDONESIA SUSTAINABILITY REPORTING AWARD (ISRA) (StudyEmpirisPada Perusahaan Go Publik Yang Listing di BEI PeraihPenghargaan ISRA Periode2009-2012) Ranny Oktaviani, 10.05.52.0108; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

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This study was conducted to determine differences in abnormal returns and trading volume of the Indonesia Sustainability Reporting Award(ISRA) 2009-2012. This difference is seen from abnormal stock returns and trading volume before and after the announcement of Indonesia Sustainability Reporting Award(ISRA).In this study, the sample used is publicly traded company awarded Indonesia Sustainability Reporting Award ( ISRA ) 2009-2012 . The data used are secondary data consists of daily data abnormal stock returns and trading volume. Testing method is a paired t test ( paired t test ).The results of the study proved that there is no difference in abnormal returns before and after the announcement of ISRA 2009-2010. Stock trading volume has no difference before and after the announcement of ISRA 2009-2010.Keywords: sustainability report , sustainability reporting award Indonesia ,abnormal return , stock trading volume
Pengaruh Kompetensi Mahasiswa Akuntansi Terhadap Konvergensi International Financial Reporting Standards (Studi Kasus pada Perguruan Tinggi Swasta di Semarang) Hardianti, 10.05.52.0136; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

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This research aim was to determine the effect of Accounting Students competence on IFRS Convergence. Respondents in this study were as many as 352 respondents. Using regression analysis to determine the relationship between variables Accounting Students competence toward IFRS Convergence. The test results showed that the Accounting Student competence had positive and significant impact on IFRS ConvergenceKeywords: Accounting Students Competence and IFRS Convergence  
PENGARUH PAJAK PENGHASILAN, BEBAN BUNGA, DEPRESIASI, DAN KEBIJAKAN DIVIDEN TERHADAP KEBIJAKAN PENDANAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008-2012 Puji Astuti, 10.05.52.0130; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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The purpose of this study was to determine the effect of Income Tax , Interest Expense , Depreciation , and Dividend Policy on Funding Policy Manufacturing Company listed on the Indonesia Stock Exchange in the period 2008-2012 . The ratio used in this study using Devident Payout as an independent variable ( free ) and Debt to Equity Ratio as the dependent variable . This research is associative research that aims to determine the relationship between two or more variables . The population of this study are all companies listed on the Indonesia Stock Exchange 2008-2012 period . The sample used by 26 companies . Data collection techniques used were obtained documentation that the data is secondary data . Methods of data analysis using multiple linear regression analysis F test and t test - a test of hypothesis testing . This study shows that the variable Income Tax , Interest Expense , and Dividend Policy Funding significantly influence policy while depreciation variable effect is not significant to Funding Policy.Keywords: Tax Income, Interest Expense, Depreciation, Dividend Policy and funding policy 
PENGARUH DEBT TO EQUITY RATIO INVESMENT OPPORTUNITYSET DAN PROFITABILITAS TERHADAP KEBIJAKAN DEVIDEN DENGAN LIKUIDITAS SEBAGAI VARIABEL PEMODERASI (Studi Pada Sektor Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2005-2012) Nur Asih, 10.05.52.0205; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

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The aim of this study is to examine the effect of the Debt to Equity Ratio,Invesment Opportunity Set and Profitability to Devidend Policy with Liquidity as a Moderating Variable.The present study used purposive sampling tecnique and sample derived from manufacturing company distributed devidend period 2005-2012. Result : DER and IOS does not significantly influence on dividend policy.ROA could significantly influence on dividend policy and likuidity could be used as moderating variable between ROA and DPR.Keywords: DER, IOS,. ROA, CR, DPR
ANALISIS PENGARUH CASH RATIO, GROWTH OF SALES, FIRM SIZE, DAN DEBT TO EQUITY RATIO TERHADAP DIVIDEND PAYOUT RATIO (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2012) Catur Wahyu Antoni, 10.05.52.0015; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
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The purpose of this research is to analyze the influence of Cash Ratio, Growth of Sale, Firm Size, Debt to Equity Ratio toward Dividend Payout Ratio. The population this research is the companies listed which on the Indonesian Stock Exchange on 2009-2012. The sampling technique is using purposive sampling and obtain the sample of 179 companies. Company data subsequently tested with normality, multicollinearity, autocorrelation and heterokedastisity. Subsequent researchers used multiple regression to determine the relation between those variable. The results showed Cash Ratio, Growth of Sales, Firm Size, Debt to Equity Ratio is a significantly toward Dividend Payout Ratio with the adjustment R2 of 9,8%. Based on the test result it can be concluded that Cash Ratio is not a significant positive effect on Dividend Payout Ratio. Growth of Sales and Firm Size is a significant positive effect on Dividend Payout Ratio. Whereas Debt to Equity Ratio not a significant negative on Dividend Payout Ratio.Keywords: Cash Ratio, Growth Of Sales, Firm Size, Debt to Equity Ratio, Dividend Payout Ratio
PENGARUH PROFITABILITAS, STRUKTUR AKTIVA DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Ikhsanudin, 10.05.52.0046; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
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This study aims to determine the effect of profitability, asset structure and size of the Companys Capital Structure on Manufacturing Companies Listed in Indonesia Stock Exchange (IDX). The population in this study is a manufacturing company that is listed on the Indonesia Stock Exchange 2010-2012. The samples in this study were taken by purposive sampling method. Data were analyzed by using the skewness-kurtosis test for normality, the classical assumption, koofisiendeterminasi test, F-test and test hypotheses. The results of this study are significant negative effect on the profitability of capital structure, asset structure is not a significant negative effect on the capital structure, the size of the company significant positive effect on the capital structure.Keywords: capital structure, profitability, asset structure, size of the Company
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 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 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