Article Per Year (5 Year)
p-Index From 2021 - 2026
1.497
P-Index
This Author published in this journals
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

Published : 108 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 108 Documents
Search

 2   3   4   5   6 
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2010-2013) Kholifah Triningrum, 11.05.52.0087; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The sample in this research are manufacturing companies listed in Indonesia Stock Exchange during the years 2010 - 2013 and obtained as many as 53 companies fit the criteria of which is in charge with purposive sampling technique. The analysis technique used is logistic regression. The results showed that managerial ownership variable effect on earnings management. Meanwhile, institutional ownership, reputation audit and frequency of earnings management has no effect on earnings management. Keywords: Managerial Ownership, Institutional Ownership, Reputation Audit, The Frequency of Audit Committee Meetings and Earnings Management
PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN (Studi Kasus Perusahaan Non Keuangan Peserta Corporate Governance Perception Index tahun 2008-2013) Novia Ayu Wardhani, 11.05.52.0088; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine and analyze the influence of corporate governance on corporate performance. This study uses regression analysis to determine whether corporate governance has a positive effect. Sampling Corporate governance Perception Index (CGPI) in 2008 to 2013 from the Indonesian Institute for Corporate governance (IICG) is used to measure the effect of corporate governance with Tobins Q on market performance. This study used a sample of 61 manufacturing companies surveyed IICG from 2008 to 2013, the financial statements of companies listed BEI, and the Indonesian Capital Market Directory (ICMD). Sampling method is purposive sampling. Results from this study indicate that there is a significant positive relationship between corporate governance with Tobins Q, this is because the companies that implement GCG will increase the market value and also provide protection to the shareholders thereby increasing investor confidence will feel safe against investment.Keywords: Corporate Governance, Performance Corporate, and Tobins Q
ANALISIS PENGARUH ARUS KAS DAN LABA AKUNTANSI TERHADAP RETURN SAHAM Nahdhiyatus Sholekhah, 10.05.52.0173; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No.1 Edisi April 2016
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The financial statements of the company used by investors to predict the stock securities. Stock securities is influenced by the amount of flow yield (return) will be obtained in the future. The performance parameters of the company that received the most attention from investors and creditors of the financial statements is profit and cash flow. This study aimed to analyze the effect of cash flow and profit accounting on stock returns of companies listed on the Indonesia Stock Exchange 2012-2013. Data obtained from the Indonesian Capital Market Directory 2012, 2013. The sample in this study as many as 61 companies out of 155 companies listed in the Indonesia Stock Exchange. Data analysis used noremalitas, classic assumption test, and test models. Test the hypothesis using statistical test T. The results showed that the operating cash flow positive and significant impact. While the investment cash flow, cash flow financing, and accounting income does not affect the Stock Return.Keywords: Return Share, Operating Cash Flow, Cash Flow Investment, Financing,  Cash Flow Accounting Earnings
ANALISA PROFITABILITAS, LIKUIDITAS, PERTUMBUHAN PENJUALAN, STRUKTUR AKTIVA DAN KEBIJAKAN DIVIDEN TERHADAP STRUKTUR MODAL Wahyu Widati, Listyorini; Anggun Farisa, Nurul
Proceeding SENDI_U 2017: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.534 KB)

Abstract

Penelitian ini menguji pengaruh profitabilitas, likuiditas, pertumbuhan penjualan, struktur aktiva dan kebijakan dividen terhadap struktur modal.Penelitian ini dilakukan di Bursa Efek Indonesia dengan menggunakan unit analisis perusahaan manufaktur.Metode pengambilan sampel menggunakan purposive sampling dengan periode penelitian tahun 2012 sampai dengan 2014.Hubuengaruh antar variabel dijelaskan dengan menggunakan metode analisis regresi berganda.Hasil penelitian menunjukkan bahwa likuiditas dan struktur aktiva berpengaruh negatif signifikan terhadap struktur modal, pertumbuhan penjualan berpengaruh positif signifikan terhadap struktur modal.Sedangkan profitabilitas dan kebijakan dividen tidak berpengaruh signifikan terhadap struktur modal. Kata kunci : Profitabilitas, Likuiditas, Pertumbuhan Penjualan, Struktur Aktiva, Kebijakan Dividen dan Struktur Modal
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
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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
PENGARUH VOLUME PERDAGANGAN DAN VARIAN RETURN TERHADAP BID-ASK SPREAD PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE TAHUN 2012-2015 Ardi Winarta, 12.05.52.0119; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study is a study that examinedthe influence of trading volume activity and variant of return have an effect to bid-ask spread. Bid-ask spread is the difference between the lowest asked price and the highest price. In this study, the sampels used by 340 companies that listed on the Indonesian Stock Exchange in the year 2012 to 2015. Sampels choosed by purposive sampling method. In this study, the dependent variable is bid-ask spread and independen variable is stock price, trading volume activity and variant of return. To analyze the hypothesis used multiple regresion analysis. The results indicate thatTrading volume activity showed positive effect on bid-ask spread. Variant of return showed positive effect on bid-ask spread.  Keywords: Bid-Ask Spread, Trading Volume Activity, Variant of Return
PENGARUH LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN DAN EARNING MANAGEMENT TERHADAP NILAI PERUSAHAAN (Studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013-2016) Amiyatun, 14.05.52.0117; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The value of the firm is the performance of company that isreflected by the price of shares in the form of demand and supply the capital market reflects public’s assessment of the company’s performance. Corporate’s value is influenced by several factors including the leverage, profitability, company size and earning menejemen. This research aimed to examine the effect of leverage, profitability, company size and earning menejemen on compeny value on manufacturing compenies listed in indonesia capital exchange year 2013-2016. The result of this research simultaneously leverage,profitability, compeny size, and earning menejemen influence on value of compeny. While partially show that leverage and earning menejemen significant negative effect on value compeny value, meanwhile profitability and compeny size significant positive effect on compeny valueKeyword: leverage, profitability, company size, earning management and compeny value
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI DIVIDEND PAYOUT RATIO (Studi Kasus Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2014) Adi Kusuma Setyaji, 12.05.52.0042; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of study is to examine and analyze the factors that affect the Dividend Payout Ratio on LQ 45 companies. The population of this research are companies included in the category LQ 45 in 2012-2014. The sampling technique is done by purposive sampling. Based on the results of the sampling Proposive obtained a sample of 119 companies. This study uses analysis techniques with multiple linear regression. The results of this study show that each variable has influence varies ie Cash Ratio positive effect was not significant to Dividend Payout Ratio, Return on Assets and Firm Size significant positive effect on Dividend Payout Ratio, while Debt to Equity Ratio significant negative effect on Dividend payout Ratio, Current Ratio while the significant negative effect on the Dividend payout Ratio. Keywords: Cash Ratio, Return On Asset, Debt To Equity Ratio, Firm Size, Current Ratio, Dividen Payout Ratio
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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
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