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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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PENGARUH ARUS KAS OPERASI, ARUS KAS INVESTASI, ARUS KAS PENDANAAN, LABA KOTOR DAN SIZE PERUSAHAAN TERHADAP RETURN SAHAM PERUSAHAAN (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Periode Tahun 2011-2013) Wahid Fadoli, 10.05.52.0084; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to examine and analyze the effect of operating cash flow, investment cash flow, cash flow financing, the companys gross profit and size on stock returns of the company. The population in this study are stock companies listed in Indonesia Stock Exchange during 2011-2013. Sampling technique in this study is the use of purposive sampling. The data analysis technique used is multiple linear regression analysis. Based on the test results it can be concluded that: Operating cash flow is not a significant negative effect on stock returns. Cash flow investing significant positive effect on stock returns. Cash flow financing is not significant positive effect on stock returns. Gross profit significantly positive effect on stock returns. Size company is not significant positive effect on stock returns. Keywords: cash flow from operations, investment cash flow, cash flow financing, gross profit, company size and stock return
PENGARUH KEPEMILIKAN MANAGERIAL, KEBIJAKAN HUTANG, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN (Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia) Dwi Cahyaningrum, 10.05.52.0089; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students Journal of Accounting and Banking

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The purpose of the company in general is for profit. company also expects continuous growth to maintain the viability of the company, who will also have to provide greater welfare to its shareholders. Therefore, companies need to implement a dividend policy that benefits both the company and the shareholders. The purpose of this study was to determine the effect of managerial ownership, debt policy, profitability, and firm size on dividend policy (Case Study In Banking Companies Listed in Indonesia Stock Exchange). The population in this study are all banking companies listed Exchange Indonesia Stock Exchange (IDX). Sample selection techniques using Purpose Sampling methods. The analytical tool used is multiple linear regression. The results showed that managerial Ownership significant negative effect on the House of Representatives. Policy Debt significant positive effect on the House of Representatives.Significant positive effect on the profitability of the House. Negative effect of firm size is not significant to the House. Keywords: managerial ownership, debt policy, profitability, firm size and dividend policy
PENGGUNAAN CURRENT RATIO, DEBT TO EQUITY RATIO, DAN RETURN ON EQUITY, UNTUK MEMPREDIKSI KONDISI FINANCIAL DISTRESS (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Eefek Indonesia Periode Tahun 2010-2013) Bayu Adhi Pratama, 11.05.52.0018; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students Journal of Accounting and Banking

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This research is a study that tested the effect of the ratio of CR, DER, and ROE for Financial Distress. Analysts financial ratio is one tool to estimate or determine the companys financial condition. If the performance is increased by the value of the company will be higher In this study, researchers used a purposive sampling and obtained a sample of 252 sample companies listed on the Stock Exchange. Data company then tested using logit regression to explain the relationship between these variables. The results of this study indicate that CR not significant negative effect on financial distress, while striving DER variable is positive and significant to the financial distress, and ROE significant positive effect on the financial distress.Keywords: CR, DER, ROE and Financial Distress
PENGARUH PAJAK PENGHASILAN DAN ASSET PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PROPERTY & REALESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Desy Rahma Putri Dwi Lestari, 11.05.52.0056; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students Journal of Accounting and Banking

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The purpose of this study to determine how the effect of income tax as well as the size of the firm on earnings management. Purposive sampling method was selected from as many as 94 companies sector Property & Realestate as the study sample. The sampling technique used is the documentation. Methods of data analysis using multiple linear regression analysis. The results of multiple linear regression showed a significant negative effect of income tax on earnings management, where the tax is not the main reason for the company to act earnings management. Firm size shows a significant positive effect on earnings management, which reflects the companys increasingly motivate earnings management measures.Keywords: Earnings Management, Income Tax, Company Size
PENGARUH STRUKTUR AKTIVA, UKURAN PERUSAHAAN, PROFITABILITAS, DAN PERTUMBUHAN ASET TERHADAP DEBT TO EQUITY RATIO PADA PERUSAHAAN REAL ESTATE DAN PROPERTY DI BEI TAHUN 2010-2013 Okty Anindias Sari, 11.05.52.0111; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students Journal of Accounting and Banking

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This study aimed to examine and analyze the influence of Structure Asset, Size, Profitability and Growth Assets for Debt to Equity Ratio in Real Estate and Property companies listed in Indonesia Stock Exchange in 2010-2013. The population used in this study is the Real Estate and Property companies listed in Indonesia Stock Exchange ( IDX ) during 2010-2013. Sampling method used is purposive sampling, with a total sample of 116 companies.The research data analysis using multiple linear regression starting with test data normality, the classical assumption test consisting of multicoloniarity test, test and test heterokadasitas autocorrelation. Further testing of the strength of the model by using the coefficient of determination and F test of hypothesis testing using t test with significance at 5 % alpha. The test results showed that the variable structure assets negative and a significant on the Debt to Equity Ratio, Size positive and no significant on the Debt to Equity Ratio, Profitability positive and significant on the Debt to Equity Ratio and Growth Asset positive and no significant on Debt to Equity Ratio.Keywords: Structure Asset, Size, Profitability, Growth Assets and Debt to Equity Ratio
PENGARUH AUDIT TENURE, UKURAN KANTOR AKUNTAN PUBLIK, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2011-2013 Lady Candra Jayantie, 11.05.52.0169; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students Journal of Accounting and Banking

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This study is to examine the influence of audit tenure, audit firm size, and audit rotation of audit quality. This research was conducted at the Indonesian Stock Exchange by using a go public manufacturing company as the unit of analysis. The sampling method used purposive sampling with the observation period from 2011 to 2013. Relationship and (or) influence between variable is described by using logistic regression analysis. The result showed that audit tenure has positive effect and no significant to the audit quality, audit rotation has positive effect and no significant to the audit quality. and audit firm size has negative effect and no significant to the audit quality.Keywords: Audit Tenure, Audit Firm Size, Audit Rotation, and Audit Quality
ANALISIS KEMAMPUAN BEBAN PAJAK TANGGUHAN DAN AKRUAL DALAM MEMPREDIKSI MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Tercatat Di Bursa Efek Indonesia) Raeza Ayu Agustina, 10.05.52.0112; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students Journal of Accounting and Banking

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Abstract

The study was conducted to analyze the deferred tax expense and accruals in detecting earnings management in manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the year 2010-2012. Data used in the research originated from audited annual financial statements, the population of the study were 114 manufacturing companies listed on the Indonesia Stock Exchange with the object of study (sample) accounted for 38 companies were selected using purposive sampling method. Data were tested using logistic regression methods. These results indicate that the deferred tax expense no significant effect on the probability of earnings management firms do. Accrued no significant effect on the probability of earnings management firms do.Keywords: Deferred Tax Expense, Accrual, Earnings Management
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, DAN RETURN ON EQUITY, UNTUK MEMPREDIKSI KONDISI FINANCIAL DISTRESS Wahyu Widati, Listyorini
Proceeding SENDI_U 2015: SEMINAR NASIONAL MULTI DISIPLIN DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

Penelitian ini merupakan penelitian yang menguji pengaruh rasio Current Ratio, Debt to Equety Ratio,dan Return On Equety terhadap Financial Distress. Analis rasio keuangan perusahaan merupakan salahsatu alat untuk memperkirakan atau mengetahui kondisi keuangan perusahaan. Apabila kinerjaperusahaan meningkat nilai perusahaan akan semakin tinggi. Peneliti menggunakan purposive samplingdan memperoleh sample sebesar 192 sampel perusahaan manufaktur yang terdaftar di BEI. Dataperusahaan kemudian diuji dengan menggunakan regresi logit untuk menjelaskan pengaruh antarvariable tersebut. Hasil dari penelitian menunjukkan bahwa Current Ratio berpengaruh negatif tidaksignifikan terhadap financial distress,sedangkan variable Debt to Equity Ratio berpengaruh positifsignifikan terhadap financial distress, dan Return On Equity berpengaruh positif signifikan terhadapfinancial distress.Kata Kunci : CR, DER, ROE, financial distress
ANALISIS FAKTOR YANG MEMPENGARUHI ROA BANK UMUM DI INDONESIA YANG TERDAFTAR PADA BURSA EFEK INDONESIA (BEI) Budi Wahyono, 10.05.52.0099; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students Journal of Accounting and Banking

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This study aims to determine Analysis of Factors Influencing Financial Performance of Commercial Banks Listed In Indonesia Indonesia Stock Exchange. The population in this study is a banking company that is listed on the stock exchange Indonesia 2009-2012. The sample in this study were taken by purposive sampling method. Data were analyzed using skewness-kurtosis normality test, classical assumption, koofisiendeterminasi test, F test and test hypotheses. The results of hypothesis testing the first hypothesis testing results showed that CAR is not a significant positive effect on ROA. The second hypothesis testing results showed that LDR significant positive effect on ROA. The third hypothesis testing results showed that the NPL significant negative effect on ROA. The fourth hypothesis testing results showed that no significant DER positive effect on ROA.Keywords: CAR, LDR, NPL, DER, ROA
PENGARUH LEVERAGE, PROFITABILITAS, DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Dewi Astuti Fetiyatul Ulum, 11.05.52.0053; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students Journal of Accounting and Banking

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This study aimed to get empirical evidence of: (1) Effect of Leverage Against Company Value (2) Effect of Profitability of the Company Value (3) Effect of Corporate Social Responsibility Disclosure on Corporate Value. Collecton data using purposive sampling method. The study population was all manufacturing companies listed in Indonesia Stock Exchange in 2010-2013 amounted to 155 companies. The sampling technique is purposive sampling. The research sample totaled 150 companies. Analysis of data by multiple regression. Results of this study concluded that: (1) Leverage significant positive  effect on the value of the company to, (2) Profitability significant positive effect on the value of the company, (3) CSR is not effect onfirm value.Keywords: Leverage, Profitability, CSR, Corporate Values
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