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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 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).
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 FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERBANKAN (Studi Kasus Pada Bank-bank Umum Go Public yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)” Rieta Octavia Pancarani, 14.05.52.0224; 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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This research aims to exam the factors that influence the profitability of banking company listed in the IDX on period 2012-2016. This research based on the annual report of go-public banking company listed on IDX.The sampling method using purposive sampling, that sample determination technique by using certain criteria. The relationship or influence between variables is explained by using multiple linier regression analysis method and hypothesis test (t-test). The result of the research shows that variable of Capital Adequacy Ratio (CAR) has no influence to Return on Asset (ROA), Operating Expense to Operating Income (BOPO) and Loan To Deposit Ratio (LDR) has negative and significant influence to Return on Asset (ROA), Net Interest Margin (NIM) has positive and significant influence to Return on Asset (ROA), Non Performing Loan and Good Corporate Governance has positive and insignificant influence to Return on Asset (ROA).Keyword: CAR, BOPO, NIM, LDR, NPL, GCG, and ROA.
ANALISIS PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA INDUSTRI FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2012-2016 Noor Rizky Setyowati, 14.05.52.0265; 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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This study aimed to examines the influence of Current Ratio (CR), Debt to Equity Ratio (DER), Return on Asset (ROA), Total Asset Turn Over (TATO) and Earning Per Share (EPS) on the stock price. This research was conducted at Indonesia by using analysis unit pharmacy company that have gone public. The population of this research are pharmacy company that listed in Indonesia Stock Exchange. The sampling method using purposive sampling with the study period of 2012 until 2016 and obtained as many as 10 companies. The technique of data analysis is used multiple regression analysis. The results of this study shows that Current Ratio (CR), Debt to Equity Ratio (DER), Return on Asset (ROA), Total Asset Turn Over (TATO)does not affect on stock price. Earning Per Share (EPS) significant positive influence on the stock price.Keyword: Current Ratio (CR), Debt to Asset Ratio (DER), Return on Asset (ROA), Total Asset Turn Over (TATO), Earning Per Share (EPS)and Stock Price.
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
FAKTOR - FAKTOR YANG BERPENGARUH PADA PEMILIHAN METODE AKUNTANSI PERSEDIAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA PERIODE 2012-2014 Irfan Achmad Aditya, 12.05.52.0174; 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

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The purpose of this study was to examine and analyze the factors wich have  effect ofthe selection of method of inventory accounting. The independent variable of this studyused company size, the variability of inventory and the variability of cost of goods sold. While the dependent variable in this study used the selection of method of inventory accounting which is agree with PSAK No.14 (2008) that is average method of inventory and FIFO method of inventory. The population in this research is manufacture companies that listed in Indonesia Stock Exchange in 2012 to 2014. Sampling was done using purposive sampling method. To test and analyze the influence between variables using logistic regression analysis. The results showed that the company size,the variability of inventory and the variability of cost of goods sold has no significant effect to the selection of method of inventory accounting.   Keywords: Company Size, The Variability of Inventory, The Variability of Cost of Goods Sold and The Selection of Method of Inventory Accounting
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 RASIO KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Syahida Muftin, 12.05.52.0049; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016
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This study aims to examine and analyze the factors - factors that affect stock returns in manufacturing companies. The population in this study are all companies listed on the Indonesia Stock Exchange in 2011-2014. The sampling technique was done by purposive sampling. Based on the purposive sampling obtained a sample of 155 companies. Data analysis technique used is multiple linear regression analysis. The results showed that each variable has a different effect, namely ROA, PER provide positive and significant impact on stock returns, while DER and TATO provide negative and significant influence on stock returns, AG provide negative and not significant influence on stock returns, and CR provide positive and not significant influence on stock returns.Keywords: Return On Asset (ROA), Debt To Equity Ratio (DER), Price Earning Ratio (PER), Total Assets Turnover (TATO), Current Ratio (CR), Asset Growth (AG), Return Saham
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERBANKAN DI INDONESIA (Studi Empiris pada Bank Umum Persero yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016) Anis Yunita, 14.05.52.0267; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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This study aims to examine and analyze the factors that affect the financial perfomance of banks (empirical studies on Commercial Bank Limited Listed on IDX Period 2012-2016.Population in this study is Commercial Bank Limited Listed on IDX Period 2012-2016. The financial statement data has been retrieved from IDX which is begun from 1st quarter to 4th quarter in 2012-2016. The analysis tool us in this research is multiple liniear regression.The result of the research show that Good Corporate Governance (GCG) and Net Interest Margin (NIM) has positive significant of Return On Asset (ROA). Non Perfoming Loan (NPL) has negative significant of ROA. Operating Expense / Operating income positive significant of ROA. Loan to Deposit Ratio and Capital Adequacy Ratio has negative significant of ROA.Keywords: ROA, NPL, LDR, GCG, NIM, BOPO, CAR.
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