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PENGARUH PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN Yuliyanti, Leni
JURNAL PENDIDIKAN AKUNTANSI & KEUANGAN Vol 1, No 2 (2013): JURNAL PENDIDIKAN AKUNTANSI DAN KEUANGAN 2013
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v1i2.15450

The core of the dividend policy is to determine the proportion of the net income to be distributed as dividend, so in theory dividends are determined by the size of the net income. This study examines the effect of profitability on dividend policy PT. Bank Central Asia, Tbk. the purpose of this study is to reveal the profitability of PT. Bank Central Asia, Tbk as measured by Return On Equity (ROE), how is the dividend policy of PT. Bank Central Asia, Tbk as measured by Dividend Payout Ratio (DPR), and to determine the effect of profitability on dividend policy of PT. Bank Central Asia, Tbk. This research method used is descriptive method verification. The data used are secondary data from the financial statement of PT. Bank Central Asia, Tbk during 2002-2011. The statistical analysis used was correlation analysis of product moment using manual calculation and SPSS v.20 software for windows. The results showed that describe of profitability PT. Bank Central Asia, Tbk, which is proxied by Return On Equity (ROE) showed a downward trend with an average ROE of 6.27%, dividend policy overview PT. Bank Central Asia, Tbk, which is proxied by the Dividend Payout Ratio (DPR) showed a downward trend with an average of 43.39% DPR, as well as the positive effect on the profitability of the dividend policy of PT Bank Central Asia Tbk and the magnitude of these effects is equal to 62.09 % and 37.91% influenced by other factors is the rights issue and liquidity factors. Therefore, PT. Bank Central Asia, Tbk should trying to improve profitability, especially in the aspect of ROE in order not to continue to decline, then be careful and consider aspects of financial performance, especially profitability in setting dividend policy so that the dividend can provide a positive signal to investors that a conflict of interest between investors and management can be minimized.

PENGARUH GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Yuliyanti, Leni
JURNAL PENDIDIKAN AKUNTANSI & KEUANGAN Vol 2, No 2 (2014): JURNAL PENDIDIKAN AKUNTANSI DAN KEUANGAN 2014
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v2i2.15464

The objective of this research was to discover the effects of Good Corporate Governance(CGC) and Corporate Social Responsibility (CSR) disclosure on firm value. This studyemployed a descriptive-verifying method. The population in this study was the companies listedin the IICGP ranking, selected through purposive sampling technique. The data collectiontechnique utilized documentation study with descriptive analysis technique and classicalassumption tests; F test and t test. The results of the study demonstrated that GCG gavesignificant positive effect on firm value, CSR disclosure gave significant positive effect on firmvalue, as well as GCG and CSR disclosure gave significant positive effect on firm value.

PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM BANK UMUM KONVENSIONAL DI BURSA EFEK INDONESIA PADA TAHUN 2013-2016 Yuliyanti, Leni
JURNAL PENDIDIKAN AKUNTANSI & KEUANGAN Vol 5, No 1 (2017): JURNAL PENDIDIKAN AKUNTANSI DAN KEUANGAN 2017
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v5i1.15408

Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan yang terbagi kedalam empat komponen rasio keuangan yaitu permodalan, risiko kredit, risiko likuiditas, dan rentabilitas terhadap harga saham bank umum konvensional di Bursa Efek Indonesia tahun 2013-2016. Permodalan dalam penelitian ini diukur dengan menggunakan Capital Adequacy Ratio (CAR), risiko kredit diukur dengan menggunakan Non Performing Loan (NPL), risiko likuiditas diukur dengan menggunakan Loan to Deposit Ratio (LDR), rentabilitas diukur dengan menggunakan Return On Asset (ROA), sedangkan harga saham dalam penelitian ini diukur melalui harga saham penutupan tahunan. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif. Purposive sampling digunakan untuk menentukan sampel penelitian dengan jumlah sampel sebanyak 10 bank selama 4 tahun penelitian. Analisis statistik yang digunakan dalam penelitian ini adalah analisis regresi linier multipel data panel. Berdasarkan hasil pengujian keberartian koefisien regresi (Uji F) menunjukkan bahwa model regresi dapat digunakan untuk mengambil suatu kesimpulan. Sedangkan hasil uji t menunjukkan bahwa permodalan berpengaruh positif terhadap harga saham, risiko kredit berpengaruh negatif terhadap harga saham, rentabilitas berpengaruh positif terhadap harga saham, risiko likuiditas berpengaruh positif tidak signifikan terhadap harga saham. Kata Kunci : Permodalan, risiko kredit, risiko likuiditas, harga saham

PENERAPAN MODEL PEMBELAJARAN CONTEXTUAL TEACHING AND LEARNING DENGAN MENGGUNAKAN MEDIA MODUL DALAM MENINGKATKAN HASIL BELAJAR MATA PELAJARAN AKUNTANSI PADA SISWA SMA SE-KOTA BANDUNG Purnamasari, Imas; Tanuatmodjo, Heraeni; Yuliyanti, Leni
Jurnal Riset Akuntansi dan Keuangan Vol 2, No 3 (2014): Jurnal Riset Akuntansi dan Keuangan. Desember 2014
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v2i3.6597

The results of student learning is a combination of various factors that affect the overall learning process. The phenomenon in this study is the lack of student learning outcomes are seen from the results of the national exam on economic subjects, especially the material accounting, one of the causes of the problems in the learning process, namely on how to give lessons conducted by teachers, and the use of instructional media, especially the media module.This study, use the method of the experiment to make a difference between the results of the study on the student teaching and learning by contextual the use of the media, the students are not using the models of the contextual teaching and learning to use media. Results of the analysis of 10 schools in the city of bandung at 8 school with the influence of contextual teaching and learning module, using this hypothesis can be seen from the increase is the result of study to students.

Entrepreneurial Intention Model of Learning and Self-Efficacy Aspects Kurjono, Kurjono; Yuliyanti, Leni; Saripudin, Saripudin
Dinamika Pendidikan Vol 15, No 2 (2020): December 2020
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v15i2.26679

The purpose of this study is to unearth the effect of entrepreneurship learning on entrepreneurial intentions mediated by self-efficacy, and to find out the differences in entrepreneurial intentions viewed from the gender aspect. The research method employed in this study was an explanatory survey method. With respect to the research population, 560 accounting education students from all over Indonesia took part in this study by using the sample size technique of Isaac Michael so that the sample size was 233 respondents. The research samples taken from the population of accounting education students in Indonesia consisted of the students from Unimed, UPI, UNY, UNM, UM Malang and Unesa Surabaya. The data were collected using questionnaires in a google form and the validity and reliability of the collected data had also been tested. In this study, descriptive analysis and path analysis were employed as the data processing technique. The results showed that entrepreneurship learning and self-efficacy had a significant positive effect on entrepreneurial intentions. In particular, self-efficacy had the greatest effect on entrepreneurial intentions. There is no difference in entrepreneurial intentions based on the gender aspect. It is recommended to increase entrepreneurship learning through facilities and infrastructure indicators, self-efficacy through generally indicators, and entrepreneurial intentions through the indicators of spirit to try entrepreneurship.

Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility Sulaeman, Annisa Zuhro; Mulyani, Heni; Yuliyanti, Leni
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 10, No 1 (2022): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v10i1.43091

AbstractThis study aims to determine the effect of profitability, leverage and company size on disclosure of corporate social responsibility (CSR). Profitability is measured by Return On Equity (ROE), Leverage is measured by Debt to Equity Ratio (DER), Company Size is measured by SIZE, and CSR Disclosure is measured by the Corporate Social Responsibility Disclosure Index (CSRDI). The data used is secondary data which is originating from the official IDX website and primary data which is originating fto, the official website of each company in the form of an annual report. The sample using purposive sampling method, 11 companies were selected as samples in this study. The hypothesis were tested by panel data regression. The results show that profitability have no effect on CSR disclosure, leverage has a negative effect on CSR disclosure and firm size has a positive effect on CSR disclosure.Keywords: CSR Disclosure, Profitability, Leverage, Firm Size

Entrepreneurial Intention Model of Learning and Self-Efficacy Aspects Kurjono, Kurjono; Yuliyanti, Leni; Saripudin, Saripudin
Dinamika Pendidikan Vol 15, No 2 (2020): December 2020
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v15i2.26679

The purpose of this study is to unearth the effect of entrepreneurship learning on entrepreneurial intentions mediated by self-efficacy, and to find out the differences in entrepreneurial intentions viewed from the gender aspect. The research method employed in this study was an explanatory survey method. With respect to the research population, 560 accounting education students from all over Indonesia took part in this study by using the sample size technique of Isaac Michael so that the sample size was 233 respondents. The research samples taken from the population of accounting education students in Indonesia consisted of the students from Unimed, UPI, UNY, UNM, UM Malang and Unesa Surabaya. The data were collected using questionnaires in a google form and the validity and reliability of the collected data had also been tested. In this study, descriptive analysis and path analysis were employed as the data processing technique. The results showed that entrepreneurship learning and self-efficacy had a significant positive effect on entrepreneurial intentions. In particular, self-efficacy had the greatest effect on entrepreneurial intentions. There is no difference in entrepreneurial intentions based on the gender aspect. It is recommended to increase entrepreneurship learning through facilities and infrastructure indicators, self-efficacy through generally indicators, and entrepreneurial intentions through the indicators of spirit to try entrepreneurship.

Pengaruh Kinerja Perusahaan Terhadap Harga Saham Perusahaan Automotif and Component di Bursa Efek Indonesia Leni Yuliyanti
Jurnal Dinamika Akuntansi dan Bisnis Vol 1, No 1 (2014): Maret 2014
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (405.454 KB)

Share prices are much influenced by some factors among other things financial performance,rates of interest, rates of exchange, inflation rates and other factors, supplies and demands, volatility of share prices, trade volumes and so forth. One of barometers being used is financial performance. Such a financial performance might be seen from financial risk. Purpose of the research is to know influence of financial performance produced by PER, PBV and EPS on automotive and spare part company’s share prices in the Indonesia’s Stock Exchange. Population of the research is automotive and spare part company by using purposive sample. Hypothesis verification employs multiple correlation analysis by using SPPS 20 for windows. The results of the research demonstrated that financial performance has a significant influence upon share prices.

Determinants of Firm Value with Dividend Policy as The Moderating Variable Yuliyanti, Leni; Nugraha, Nugraha; Disman, Disman; Solikin, Ikin; Mulyana, Dendi
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 2 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i2.72608

This research aims to investigate how profitability, capital structure, and firm size affect firm value. It also seeks to ascertain whether dividend policy can moderate the influence of profitability, capital structure, and firm size on firm value. The observational data in this study amounts to 340, obtained from 68 companies in the consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. The data were sourced from the companies' financial statements published on the website https://www.idx.co.id. This study employs the Moderated Regression Analysis (MRA) model. The results indicate that profitability and capital structure have a positive but not significant impact, while firm size has a significantly negative impact on firm value. The interaction of profitability, capital structure, and firm size with dividend policy is significantly positive, meaning that dividend policy strengthens the influence of profitability, capital structure, and firm size on firm value. The implication of these findings is that dividend policy can be used as a reference in formulating company policies to enhance firm value.

The Moderating Effect of Firm Size on the Relationship Between Environmental, Social, and Governance Factors and Firm Value: Evidence from Asia Yuliyanti, Leni; Solikin, Ikin; Disman, Disman; Mulyana, Dendi
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 1 (2025): March 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i1.39175

This study investigates the influence of environmental, social, and governance (ESG) factors on firm value, focusing on companies in Asia from 2019 to 2022. Using a quantitative approach with a sample of 919 companies (resulting in 3,676 observations), this study employs moderated regression analysis (MRA) to examine the relationships. The findings reveal a significant impact of ESG factors on firm value, highlighting their relevance in the contemporary business landscape. Moreover, this study identifies a crucial yet underexplored aspect: the moderating role of firm size in the relationship between ESG factors and firm value, particularly within the Asian context. The results suggest that while ESG factors are universally influential, their effects may vary depending on firm size. These findings contribute to a deeper understanding of corporate sustainability practices and align with key theoretical perspectives, including signaling theory, stakeholder theory, and legitimacy theory. The study underscores the importance of transparent communication and ESG disclosure in enhancing firm value.

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