Listyorini Wahyu Widati
Universitas Stikubank (Unisbank) Semarang

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FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017 Fella Resty Rakhmadani, 14.05.52.0259; Wahyu Widati, Listyorini
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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This study aims to examine the effect of liquidity, leverage, growth, institutional ownership, and profitability on dividend policy in manufacturing companies listed on the Stock Exchange for the years 2015-2017. The research sample was obtained using purposive sampling method. Based on several predetermined criteria, there were 129 companies which were the research samples. The data analysis technique used in this study is multiple linear regression. Based on the results of data analysis, liquidity variables have a negative effect not significantly on dividend policy, Leverage has no significant positive effect on dividend policy, Growth has no significant negative effect on dividend policy, Institutional ownership has a significant negative effect on policy, and profitability variables have a significant positive effect on policy dividend.
PENGARUH INDEPENDENSI, CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2014) Lutfi Nihayatul Husna, 12.05.52.0021; 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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The research aims to analyze the influence of independence, Institusional Ownership, Independent Commissioner, audit committee, Firm Size and Audit Quality toward Integrity of financial Statements on Manufacture that Listed in Indonesia Stock Exchange Periode 2012-2014. The population in this research was all companies manufacture that listed in Indonesia Stock Exchange Period 2012-2014. Selection of sample used purposive sampling method. The analysis used in this research are multiple linier regression model. The result showed that the F-test statistic shows that, between independence, Institusional Ownership, Independent Commissioner, audit committee, Firm Size and Audit Quality jointly influence toward Integrity of financial Statements. And the results of the testing of hypotheses partial evaluation shows Institusional Ownership, audit committee, Firm Size that there is a positive significant toward Integrity of financial Statements. While for independence, Independent Commissioner, there is a negative not significant toward Integrity of financial Statements. While for Audit Quality there is a negative significant toward Integrity of financial Statements.Keywords: Integrity Of Financial Statement, Independence, Institusional Ownership, Independent Commissioner, Audit Committee, Firm Size, Audit Quality
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
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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
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
PENGARUH PENGELOLAAN MODAL KERJA, KESEMPATAN BERTUMBUH, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Leni Setryaningsih, 12.05.52.0106; 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 todetermine the effectof working capital management, growth opportunities, company size, institutional ownership, the financial performance. The populationin this research ismanufacturing companies listedin Indonesia Stock Exchange 2012-2014 year The sample was taken by purposive sampling method. Data were analyzed using skewness-kurtosis normality test, classic assumption test, koofisien determinasi test, F test and test hypotheses. The test results working capital variables are significant positive effect on the performance of financial , growth opportunities variables significant positive effect on the performance of financial, company sizevariables significant negative effect on the performance of financial, institutional ownership variable statistically not significantpositive effecton the performance of financial.Keywords: Working Capital, Growth Opportunities, Company Size, Institutional Ownership, The Performance Of Financial
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
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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
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
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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
FAKTOR - FAKTOR YANG BERPENGARUH TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (Periode 2012-2014) Septi Arianto, 12.05.52.0234; Wahyu Widati, Listyorini
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

This study aims to examine and analyze the factors - factors that affect stock returns in manufacturing companies. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange in 2012-2014. The sampling technique is purposive sampling. Based on purposive sampling obtained a sample of 69 companies. Data analysis technique used is multiple linear regression analysis. The results of this study show that each variable has a different effect, namely EPS leave a positive and significant impact on stock returns, ROA positively influence and insignificant, while the DER, PBV, AG had a negative impact and no significant effect on stock returns. Keywords: Return On Assets (ROA), Debt to Equity Ratio (DER), Earning Per Share (EPS), Price to Book Value (PBV), Asset Growth (AG), and Stock Return
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN SIZE TERHADAP DIVIDEND PAYOUT RATIO (Studi Pada Perusahaan Manufaktur Yang Terdaftar di BEI Periode Tahun 2012-2015) Yusva Pradipta, 11.05.52.0017; Wahyu Widati, Listyorini
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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This study aims to determine the effect of profitability, liquidity, leverage, and the size of the dividend payout ratio for companies listed in Indonesia Stock Exchange year period 2012-2015. This study uses secondary data obtained from the financial statements www.idx.co.id. The population in this study are all manufacturing companies went public and its shares are listed on the Indonesia Stock Exchange (BEI). Samples were selected using purposive sampling technique. Data were analyzed using multiple linear regression analysis. The results of hypothesis testing can be concluded that the positive effect on the profitability of the dividend policy, meaning that the higher profitability of the higher the dividend. Liquidity has no effect on dividend policy. Leverage does not affect the dividend policy. Size does not affect the company's dividend policy.   Keywords: Profitability, Liquidity, Leverage, Size, Dividend Payout Ratio
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
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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
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