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<![CDATA[INFLUENCE OF INTELLECTUAL CAPITAL ON COMPANY GROWTH WITH COMPANY PERFORMANCE AS INTERVENING VARIABLES ]]>
<![CDATA[Debbianita, Debbianita]]>
<![CDATA[ KINERJA Vol 23, No 2 (2019): KINERJA ]]>
Publisher : <![CDATA[Faculty of Economics Universitas Atma Jaya Yogyakarta ]]>
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DOI: 10.24002/kinerja.v23i2.2023
<![CDATA[Intellectual capital is one of the knowledge assets owned by a company. This study aims to determine whether intellectual capital has a positive influence on the growth of companies with company performance as an intervening variable. This research takes a sample of companies engaged in hotels, restaurants, and tourism where the sector is one of the critical economic sectors in Indonesia. It is expected that intellectual capital will increase innovation so that it can attract consumers who ultimately improve performance. The data used in this study are financial data for 2009-2015 obtained from the financial statements of each company. The method used is a panel that is processed using e views 6.]]>
<![CDATA[THE EFFECT OF PROFITABILITY AND LIQUIDITY TOWARDS THE CAPITAL STRUCTURE ON RETAIL COMPANIES THAT ARE LISTED IN INDONESIA STOCK EXCHANGE IN THE PERIOD OF 2014 – 2015 ]]>
<![CDATA[Hidayat, Vinny Stephanie]]>;
<![CDATA[Debbianita, Debbianita]]>
<![CDATA[ COMPETITIVE Vol 4, No 1 (2020): Competitive Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/c.v4i1.2362
<![CDATA[The aim of this research is to determine the effect of profitability and liquidity towards the capital structure on retail companies that are listed in Indonesia Stock Exchange. The population of this research is whole of the retail companies that are listed in the Indonesia Stock Exchange in 2014-2015. The method used in this research is explanatory research, and the sampling method used was judgement sampling method. Research hypothesis testing using T test, F test, and multiple regression analysis using SPSS version 20.0. The partially effect is shown by T test, except for profitability variable and the simultaneous effect is shown by F Test. The result of this research shows that the profitability and liquidity affect the capital structure simultaneously. Thus, the hypothesis of the research is empirically supported.Keywords: Capital Structure, Profitability, Liquidity, and Retail Companies]]>
<![CDATA[The Effect of Campus Environment towards the Learning Motivation ]]>
<![CDATA[Hidayat, Vinny Stephanie]]>;
<![CDATA[debbianita, Debbianita]]>;
<![CDATA[Wijaya, I Nyoman Agus]]>;
<![CDATA[Dewi, Sherin Ivana]]>
<![CDATA[ KINERJA Vol 25, No 1 (2021): KINERJA ]]>
Publisher : <![CDATA[Faculty of Economics Universitas Atma Jaya Yogyakarta ]]>
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DOI: 10.24002/kinerja.v25i1.3830
<![CDATA[The aim of this research is to determine the effect of Campus Environment (Physical and Non-Physical Environment) towards the learning motivation of students at Maranatha Christian University. The population of this research is the whole of accounting students at Maranatha Christian University. The sample of this research is 91 accounting students at Maranatha Christian University. The method used in this research is explanatory research, and the sampling method used is judgment sampling method. T-test and F test are used for Research hypothesis testing and SPSS version 20.0 is used for multiple regression analysis. The result of this research shows that College Environment affects the student’s motivation of studying, thus, the hypothesis of this research is empirically supported.Keywords:  campus environment, motivation of studying, internet Access, physical and non-physical environment]]>
<![CDATA[DETECTION OF CASH FLOW FROM OPERATION MANAGEMENT USING CLASSIFICATION AND TIMING ]]>
<![CDATA[Debbianita, Debbianita]]>;
<![CDATA[Hidayat, Vinny Stephanie]]>;
<![CDATA[Mangunsong, Soddin]]>;
<![CDATA[Destiana, Raden Shafira]]>
<![CDATA[ KINERJA Vol 24, No 2 (2020): KINERJA ]]>
Publisher : <![CDATA[Faculty of Economics Universitas Atma Jaya Yogyakarta ]]>
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DOI: 10.24002/kinerja.v24i2.3178
<![CDATA[This study aims to examine whether management is proven to have cash flow from operation management (CFO management) using classification and timing in companies listed on the Indonesia Stock Exchange in 2017. The research method used is explanatory research, and the method of determining the sample used is the judgment sampling method. Testing the research hypothesis using the multiple regression analysis using eviews versin 6.0. The result from this study is no indication of CFO management using classification and timing. Key words: cash flow from operation management, classification, timing ]]>
<![CDATA[Ethical environments in university and plagiarism evidence from Indonesia ]]>
<![CDATA[SeTin SeTin]]>;
<![CDATA[Santy Setiawan]]>;
<![CDATA[Debbianita Debbianita]]>
<![CDATA[ International Journal of Evaluation and Research in Education (IJERE) Vol 11, No 3: September 2022 ]]>
Publisher : <![CDATA[Institute of Advanced Engineering and Science ]]>
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DOI: 10.11591/ijere.v11i3.23278
<![CDATA[Accountant educators are among those who are blamed for scandals in practice because the journey of ethical learning is believed to begin in the college. Therefore, this study investigated the perceptions of accountant educators about the ethical environment in colleges and plagiarism behavior. More specifically, this study compared the perceptions of accountant educators in: i) State and private universities; ii) A-accredited universities and B-accredited universities, and examined the relationship between ethical environment and plagiarism. Comparative analysis (t test and one-way ANOVA) and regression analysis methods are used for data analysis. Based on the responses of 147 accountant educators, it was found that accountant educators who work at state universities and at A-accredited universities perceive an ethical environment significantly stronger than accountant educators who work at private universities and at B-accredited universities. Average of the respondents perceived plagiarism behavior as unethical. There were differences in the perception of the ethical environment in terms of gender and academic position, and there were significant differences in plagiarism behavior in terms of type and institutional accreditation, working period, and academic position. The findings also showed that the perception of the ethical environment has a negative effect on plagiarism behavior.]]>
<![CDATA[KARAKTERISTIK EKSEKUTIF TERHADAP TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Verani Carolina]]>;
<![CDATA[Maria Natalia]]>;
<![CDATA[Debbianita Debbianita]]>
<![CDATA[ Jurnal Keuangan dan Perbankan Vol 18, No 3 (2014): September 2014 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/jkdp.v18i3.819
<![CDATA[This research aimed to examine the influence of the executive characteristic on corporate tax avoidance. Risktakers executive tended to be more courageous and aggressive in taking decision related to the tax. On thecontrary, the risk averse executive tended to be carefully (Low, 2006). This research used leverage as interveningvariable. Therefore, there was an assumption that the executive characteristic determined the corporateleverage which then influenced their tax avoidance in the company. Manufacturing companies which werelisted in Indonesia Stock Exchange during the period 2010-2012 were used as samples. This research usedpurposive sampling method to select the sample with the criteria as follows: they were listed in Indonesia StockExchange during the period of 2010-2012, they made a profit during the period of 2010-2012, and they usedrupiah as reporting currency. Data was processed using path analysis and the result showed that the executivecharacteristic had an impact on corporate tax avoidance with leverage as the intervening variable. The resultof this research could be used for the investors to assess the corporate tax avoidance before they made a decision,and also for the policy makers to detect the corporate tax avoidance.]]>
<![CDATA[Analisis Studi Kelayakan Usaha Air Minum Berbasis Chlorine Dioxide Pada Unit Usaha BUMDes Kertajaya ]]>
<![CDATA[Lidya Agustina]]>;
<![CDATA[Hanny Hanny]]>;
<![CDATA[Lauw Tjun Tjun]]>;
<![CDATA[Debbianita Debbianita]]>;
<![CDATA[Joni Joni]]>;
<![CDATA[Feren Farah Focket Batistuta]]>
<![CDATA[ Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 6, No 1 (2022): Februari ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surabaya ]]>
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DOI: 10.30651/aks.v6i1.4601
<![CDATA[BUMDes Kertajaya melalui PAB Tirta Jaya memiliki usaha penyaluran air bersih, namun daya dorong ekonomi yang dihasilkan dari usaha penyaluran air bersih masih sangat rendah sehingga keberadaan BUMDes masih jauh dari harapan yang telah disampaikan melalui Undang-Undang. Dalam pengabdian masyarakat ini, kami berupaya untuk meningkatkan nilai tambah dari usaha yang ada sebelumnya. Peningkatan nilai tambah ekonomi dapat dilakukan dengan mengembangkan usaha penyaluran air bersih menjadi usaha penyaluran air minum yang berbasis Chlorine Dioxide. Untuk mengetahui minat, kepercayaan, serta tanggapan masyarakat Desa Kertajaya terhadap usaha penyaluran air minum yang berbasis Chlorine Dioxide, maka kami mengevaluasi studi kelayakan bisnis usaha penyaluran air minum pada BUMDes Kertajaya dengan memperhatikan Aspek Pasar; Teknis dan Teknologi; Keuangan; Ekonomi/Sosial dan Politik; Lingkungan Hidup; Hukum dan Legalitas usaha penyaluran air minum. Hasil studi kelayakan bisnis diharapkan dapat memberikan masukan mengenai prospek usaha penyaluran air minum bagi BUMDes Kertajaya.]]>
<![CDATA[MANAJEMEN LABA MENGGUNAKAN CLASSIFICATION SHIFTING DAN KUALITAS AUDIT ]]>
<![CDATA[Debbianita Debbianita]]>;
<![CDATA[Sylvia Veronica Siregar]]>;
<![CDATA[Desi Adhariani]]>
<![CDATA[ Jurnal Keuangan dan Perbankan Vol 20, No 2 (2016): May 2016 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/jkdp.v20i2.253
<![CDATA[AbstractThis research aims to detect earnings management through classification shifting by classifying core expensesas discontinued operation or special items to increase core earnings. This research also predict that AuditQuality (KAP big 4 or non-big 4) can mitigate earnings management through classification shifting. Samplesof this research are obtained by using purposive sampling from all companies listed in the capital markets ofSingapore, Malaysia, Indonesia, and Philippines. Methods of data analysis used in this research were multiplelinear regression cross section data were processed using statistical software E-views 6.0. Final samples are1551 observations for the year 2012. Results showed that there no classification shifting through discontinuedoperations and special items. Audit Quality is found to be unable to mitigate earnings management throughclassification shifting.]]>
<![CDATA[INFLUENCE OF INTELLECTUAL CAPITAL ON COMPANY GROWTH WITH COMPANY PERFORMANCE AS INTERVENING VARIABLES ]]>
<![CDATA[Debbianita Debbianita]]>
<![CDATA[ KINERJA Vol. 23 No. 2 (2019): KINERJA ]]>
Publisher : <![CDATA[Faculty of Business and Economics Universitas Atma Jaya Yogyakarta ]]>
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DOI: 10.24002/kinerja.v23i2.2023
<![CDATA[Intellectual capital is one of the knowledge assets owned by a company. This study aims to determine whether intellectual capital has a positive influence on the growth of companies with company performance as an intervening variable. This research takes a sample of companies engaged in hotels, restaurants, and tourism where the sector is one of the critical economic sectors in Indonesia. It is expected that intellectual capital will increase innovation so that it can attract consumers who ultimately improve performance. The data used in this study are financial data for 2009-2015 obtained from the financial statements of each company. The method used is a panel that is processed using e views 6.]]>
<![CDATA[DETECTION OF CASH FLOW FROM OPERATION MANAGEMENT USING CLASSIFICATION AND TIMING ]]>
<![CDATA[Debbianita Debbianita]]>;
<![CDATA[Vinny Stephanie Hidayat]]>;
<![CDATA[Soddin Mangunsong]]>;
<![CDATA[Raden Shafira Destiana]]>
<![CDATA[ KINERJA Vol. 24 No. 2 (2020): KINERJA ]]>
Publisher : <![CDATA[Faculty of Business and Economics Universitas Atma Jaya Yogyakarta ]]>
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DOI: 10.24002/kinerja.v24i2.3178
<![CDATA[This study aims to examine whether management is proven to have cash flow from operation management (CFO management) using classification and timing in companies listed on the Indonesia Stock Exchange in 2017. The research method used is explanatory research, and the method of determining the sample used is the judgment sampling method. Testing the research hypothesis using the multiple regression analysis using eviews versin 6.0. The result from this study is no indication of CFO management using classification and timing. Key words: cash flow from operation management, classification, timing ]]>
