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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha ProBank: Jurnal Ekonomi dan Perbankan Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Mirai Management EKSPANSI JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi BISE: Jurnal Pendidikan Bisnis dan Ekonomi Jurnal ASET (Akuntansi Riset) JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) JOURNAL OF APPLIED ACCOUNTING AND TAXATION SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Supply Chain Management YUME : Journal of Management Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Analisa Akuntansi dan Perpajakan Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Kajian Akuntansi Sosiohumanitas: Jurnal Ilmu-Ilmu Sosial dan Humaniora International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi Jurnal E-Bis: Ekonomi Bisnis Jurnal Ilmiah Akuntansi Peradaban Akrab Juara : Jurnal Ilmu-ilmu Sosial STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Pengabdian Masyarakat Akademisi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) eProceedings of Management Innovative: Journal Of Social Science Research AMMA : Jurnal Pengabdian Masyarakat Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) SOCIRCLE : Journal Of Social Community Services Jurnal Penelitian Pendidikan Indonesia Jurnal Ekonomi, Manajemen, Akuntansi Atestasi : Jurnal Ilmiah Akuntansi

Leny Suzan

Universitas Telkom

Author-ID : 629828

Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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PENGARUH DANA PIHAK KETIGA, BI RATE, DAN BOPO TERHADAP PENYALURAN KREDIT PERBANKAN Andini, Putri; Suzan, Leny; Mahardika, Dewa PK.
EKSPANSI Vol 8, No 2 (2016)
Publisher : Politeknik Negeri Bandung

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Abstract: Indonesian banks have a primary function as a collector and distributor of public funds. In collecting funds from the public, the bank offers some savings instrument and in channeling funds to the public, banks give it in various loan form. The purpose of this research is to find out the effect of third-party funds, BI rate and BOPO on the bank loan, either simultaneously or partially. This research is descriptive verification and causality research. The object that used in this research is the BUMN banks that listed in Indonesian Stock Exchange. The sample of this research is 4 banks during five years, from 2011 to 2015. This research using panel data regression analysis technique. The result of this research shows that simultaneously, third-party funds, BI rate, and BOPO have effect on bank loan. Partially, third-party funds and BI rate have positive effect on bank lending, while BOPO has no effect on bank loan. Keywords: Third-Party Funds, BI Rate, BOPO, Bank Loan

Pengaruh Biaya Produksi, Debt to equity ratio, dan Perputaran Persediaan Terhadap Profitabilitas Ramadita, Elke Sonia; Suzan, Leny
Jurnal ASET (Akuntansi Riset) Vol 11, No 1 (2019): Jurnal ASET (Akuntansi Riset) Januari -Juni 2019 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v11i1.17440

Abstract. This study aims to investigate the factors that influence profitability among them production costs, debt to equity ratio and inventory turnover on the basic industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2017. The sampling technique used is perposive sampling and obtained 26 firms with a research period of 4 years, this obtaining 104Â sampel data. The method of data analysis in this study is panel data regression analysis using software eviews 9. The result showed that simultaneous production cost, DER and inventory turnover have a significant effect on profitability. While partially production costs and DER has a negative significant effect on profitabilityÂ and inventory turnover has no effect on profitability.Keywords. Debt to equity ratio; Inventory turnover; Production cost; Profitability.Abstrak. Penelitian ini bertujuan untuk menginvestigasi faktor-faktor yang mempengaruhi profitabilitas perusahaan diantaranya biaya produksi, debt to equity ratio dan perputaran persediaan pada perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2014-2017. Teknik pengambilan sampel yang digunakan yaitu purposive sampling dan diperoleh 26 perusahaan dengan periode penelitian selama 4 tahun, sehingga diperoleh 104 data sampel. Metode analisis data dalam penelitian ini adalah analisis regresi data panel dengan menggunakan software eviews 9. Hasil penelitian menunjukkan secara simultan biaya produksi, DER dan perputaran persediaan berpengaruh signifikan terhadap profitabilitas. Sedangkan secara parsial biaya produksi dan DER berpengaruh negatif signifikan dan perputaran persediaan tidak berpengaruh terhadap profitabilitas.Kata kunci. Biaya produksi; Debt to equity ratio; Perputaran persediaan; Profitabilitas.

PENGARUH BIAYA PROMOSI DAN BIAYA DISTRIBUSI TERHADAP PENJUALAN (Suatu Studi pada Perusahaan Manufaktur Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia 2012-2016) Astari Rasyid, Raisya; Suzan, Leny
Aksara Public Vol 2 No 3 (2018): Agustus (2018)
Publisher : EDUTECH CONSULTANT

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Now a days, the competition between companies is getting tighter with the increasingly competitive competition between business actors. In the course of the company is often faced with various problems in maintaining its survival, such as difficulties in increasing sales, increasingly varied consumer tastes, and uncertain economic conditions. Sales become a very important thing for the company, because the value of the profits or losses derived from sales activities become the source that shapes the overall value of the company and determine whether the company can grow and maintain its business activities. This study aims to find out how the cost of promotion and distribution costs affect the sales of food and beverage manufacturing companies listed on the Indonesia Stock Exchange 2012-2016. The population in this study is a food and beverage sector manufacturing company listed on the Indonesia Stock Exchange. Sample selection technique used is purposive sampling and obtained 9 companies with research period in 2012-2016. Data analysis method in this research is panel data regression analysis using software Eviews version 9. The result of t-test shows that promotion cost have a significant positive effect, and distribution cost has a positive significant effect. The result of F test shows that simultaneously promotion cost and distribution cost influence to sales with adjusted R2 equal to 97,7736%.

Effect of production Costs and Sales on the CompanyÃ¢â‚¬â„¢s Net Profit Sausan Nabilah R, Leny Suzan,
Jurnal Akuntansi Vol 24, No 2 (2020): December 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v24i2.689

One way to obtain optimal profits is to conduct sales activities and reduce costs. Sales have an important role in providing income for the company. Production costs are costs that need to be calculated by the company because the high production costs will have an impact on sales and profits to be obtained. This study aims to determine the effect of production costs and sales on net profit in pharmaceutical sub-sector manufacturing companies listed in the Indonesia Stock Exchange period 2013-2018 both simultaneously and partially. This research uses quantitative research methods. The sample used was 7 research samples in a period of six years to obtain 42 sample units. The results of the research show that simultaneous production costs and sales affect profit. Partially shows that the probability of production costs has a significant positive effect on net profit and sales have no effect on net profit.

The Influence of Competitive Strategy on Corporation Performance Hilda Revi O, Leny Suzan,
Jurnal Akuntansi Vol 25, No 2 (2021): December 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v25i2.804

In order to support the ability of business people to face all the challenges of increasingly fierce competition, many strategies must be prepared. Competitive strategy is able to affect the overall performance of the corporation in order to win the competition. The purpose of this research is to prove the outcome of Competitive Differentiation Strategy, Cost Leadership Strategy and Focus Strategy on Corporation Performance either simultaneously or partially. This research was conducted on sub-division corporation retail listed on the Indonesia Stock Exchange for the 2017-2019 period. The quantitative research used as methodology in this research, using 21 research samples over a period of three years so that 63 samples are obtained. The results showed that Differentiation, Cost Leadership, and Focus simultaneously had a significant out come on NPM. Partially, differentiation has a positive outcome on NPM, while Cost Leadership and Focus have no significant out come on NPM.

Pengaruh Kepemilikan Manajerial dan Financial Distress terhadap Integritas Laporan Keuangan Faris Rekzy Ghiyatsul Haq; Leny Suzan; Muhammad Musllih
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 7 No 1 (2017): Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/.v7i1.3928

Beberapa kasus tentang manipulasi keuangan yang terjadi pada perusahaan manufaktur di Indonesia maupun di luar negeri menunjukkan buruknya integritas laporan keuangan perusahaan tersebut. Dalam penelitian ini variabel independen adalah kepemilikan manajerial, dan financial distress. Variabel dependen dalam penelitian ini adalah integritas laporan keuangan. Penelitian ini bertujuan untuk mengetahui pengaruh variabel kepemilikan manajerial dan financial distress terhadap integritas laporan keuangan pada perusahaan manufaktur yang terdaftar di BEI tahun 2011-2015. Penelitian ini bersifat deskriptif verifikatif yang bersifat kausalitas. Populasi dalam penelitian ini adalah perusahaan manufaktur tahun 2011-2015. Teknik pemilihan sampel menggunakan purposive sampling dan diperoleh 113 perusahaan yang disertakan dengan kurun waktu 5 tahun sehingga didapat 565 sampel yang diobservasi. Metode analisis yang digunakan dalam pengamatan ini adalah regresi data panel dengan menggunakan software Eviews 8.0. Hasil penelitian menunjukkan bahwa kepemilikan manajerial dan financial distress, secara simultan berpengaruh terhadap integritas laporan keuangan. Secara parsial kepemilikan manajerial tidak berpengaruh terhadap integritas laporan keuangan dan financial distress berpengaruh negatif terhadap integritas laporan keuangan.

Pengaruh Pertumbuhan Perusahaan, Ukuran Perusahaan dan Strategi Emisi Saham Terhadap Opini Audit Going Concern Nina Rizkita Amaliyah; Leny Suzan; Dewa Putra Krishna Mahardika
SOSIOHUMANITAS Vol 18 No 1: Maret 2016
Publisher : Lembaga Penelitian Universitas Langlangbuana

Opini audit going concern merupakan opini modifikasi yang diberikan oleh auditor atas kesangsiannya mengenai keberlangsungan hidup perusahaan. Penelitian ini membahas mengenai faktor - faktor dalam pemberian opini audit going concern. Penelitian ini menggunakan metode d eskriptif verifikatif dengan kausalitas. Obyek penelitian ini adalah perusahaan akuisisi yang listing di Bursa Efek Indonesia periode 2010 - 2014. Metode analisis data yang digunakan adalah analisis regresi logistik. Hasil penelitian ini menunjukkan pertumbu han perusahaan, ukuran perusahaan dan strategi emisi saham berpengaruh secara simultan terhadap opini audit going concern. Secara parsial pertumbuhan perusahaan berpengaruh sedangkan ukuran perusahaan dan strategi emisi saham tidak berpengaruh terhadap opi ni audit going concern.

Pengaruh Financial Distress, Pergantian Manajemen ̧ dan Ukuran Kap Terhadap Auditor Switching , Nurmalasari; Leny Suzan
SOSIOHUMANITAS Vol 18 No 2: Agustus 2016
Publisher : Lembaga Penelitian Universitas Langlangbuana

Auditor switching merupakan kondisi dimana perusahaan klien memutuskan untuk melakukan pergantian auditor atau K antor Akuntan Publik (KAP) , baik secara wajib maupun sukarela. Penelitian ini bertujuan untuk mengetahui faktor - faktor yang dapat mempengaruhi perusahaan klien untuk melakukan auditor switching . Populasi dalam penelitian ini adalah perusahaan sektor infras truktur, utilitas, dan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2007 - 2014. Hasil penelitian menunjukan bahwa financial distress , pergantian manajemen, dan ukuran KAP secara simultan berpengaruh signifikan terhadap auditor switching . Secara parsial financial distress tidak berpengaruh terhadap auditor switching . Sedangkan pergantian manajemen berpengaruh signifikan dengan arah positif tehadap auditor switching dan ukuran KAP berpengaruh signifikan dengan arah negatif terhadap auditor switching.

Analisis Intellectual Capital dengan Metode Pengukuran Value Added Intellectual Coefficient (Vaic™) Terhadap Kinerja Keuangan Aryuning Heryustitriasputri; Leny Suzan
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 3 No 3 (2019): Vol 3 No 3 Desember 2019
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Kinerja keuangan perusahaan dapat menjadi acuan dalam penentuan tercapainya tujuan perusahaan yaitu memperoleh keuntungan (laba). Tingginya kinerja keuangan perusahaan menandakan bahwa perusahaan mampu menggunakan aset-asetnya secara efisien sehingga bisa menghasilkan laba. Penelitian ini bertujuan untuk mengetahui pengaruh secara simultan dan parsial antara intellectual capital terhadap kinerja keuangan pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2014-2017. Metode penelitian yang digunakan dalam penelitian ini adalah kuantitatif. Penelitian ini merupakan jenis penelitian deskriptif verifikatif yang bersifat kausalitas. Teknik pengambilan sampel yaitu purposive sampling dan diperoleh 20 perusahaan dengan periode penelitian selama 4 tahun, sehingga diperoleh 80 unit data sampel. Metode analisis data dalam penelitian ini adalah analisis regresi data panel dengan menggunakan software Eviews 9. Hasil penelitian menunjukkan bahwa secara simultan value added capital employed (VACA), value added human capital (VAHU), dan structural capital value added (STVA) berpengaruh signifikan terhadap kinerja keuangan (ROA). Secara parsial value added capital employed (VACA) dan structural capital value added (STVA) tidak berpengaruh terhadap kinerja keuangan, sedangkan Value added human capital (VAHU) berpengaruh positif signifikan terhadap kinerja keuangan.

Pengaruh Pajak, Intangible Assets, dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing Anggun Rizki Novira; Leny Suzan; Ardan Gani Asalam
Journal of Applied Accounting and Taxation Vol 5 No 1 (2020): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Transfer pricing is the price for the delivery of goods, services, or other intangible assets at related parties transact with each other based on the arm’s lenght principle. The purpose of this study to examine the influence factors of tax, intangible assets, and bonus mechanism on transfer pricing decisions. The population in this study are mining sector companies listed on the Indonesian Stock Exchange from 2015-2018. Sample selection technique used in purposive sampling and acquired 13 sample companies. The data used in this study was obtained from financial statement. Methods of data analysis in this research in logistic regression analysis using SPSS software version 23. The result showed that simultaneous tax, intangible assets, and bonus mechanism have a significant effect on transfer pricing decision. Tax partially have no significant effect on transfer pricing decision, while intangible assets has a significant positive effect on transfer pricing, and bonus mechanism have no significant effect on transfer pricing decision.

Co-Authors , Nurmalasari Abd. Rasyid Syamsuri Ade Amara Dini Adji, Koenta Afifah, Istighfarin Eka Nur Alifia Salsabila Almanda, Syalsabilla Chyntia Amalia Cahya Rini Anak Agung Istri Sri Wiadnyani Andi Muhammad Rayhan Angelia Tampubolon Anggun Rizki Novira Anisa Anggraeni, Anisa Anisha, Salsabilla Putri Annaya Rizha Fairy Aprilia , Venni Ardan Gani Asalam Ardhiestadion, Alexandra Aryuning Heryustitriasputri Assyifa, Andi Ecce Nada Astari Rasyid, Raisya Baihaki, Muhammad Farhan Beliacintiana, Fadiyah Bella Rifci Permata Devi Bethari Shakuntala Chusnul Khotimah Citra Sukmadilaga Dara Rahma Septia - Dekri Ardiansyah Devi, Bella Rifci Permata Dewa PK. Mahardika Dewa PK. Mahardika, Dewa PK. Dewa Putra Krishna Mahardika Dewi Wulan Dhian Wahyuni Djusnimar Zultilisna Erfa Fauzi Excelina, Chika Faris Rekzy Ghiyatsul Haq Fatin, Aisya Nisrina Fauzananda Musrady, Raihan Aqil Febrial Pratama Febrianti Siagian, Hosanna Alicia Hafidza Qurrota Ayunina Hana, Tri Selomita Hanifa, Alya Amany Hanifah Khadrinur Hannah Joevanty Ichwan Nul Ichsan Ida Farida Ilyasa, Fabian Daffa Jihan Fadlilah Zatayumni Jihan Septiani Putri Kusworo Kania, Triasafa khairunnisa runny Effendi Kurnia . Lumbantobing, Alfrina Mahardika, Dewa Manurung, Liana S K Marsheli Indira Putri Marwiyati, Ni Nyoman Meldiyana Trianadifa Suharto Mentari Utami Supriyadiputri MUHAMAD MUSLIH Muhammad Iqbal Muhammad Iqbal Muhammad Musllih Mulki, Azam Fadhillah Munadi Munadi Mutiah, Noraini Fairuth Nabila Choirunnisa Namira Azzahra Nikita Melisa Siallagan Nina Rizkita Amaliyah Noraini Fairuth Mutiah Novianti, Silvia Nur Aini, Hani Nur Rahma Shafira Nuraini Anis Arifah Nurhakim, Qoyyimah Nurhidayah, Lamis Salsabila Nurul Izza Ramadhani Padma Priyono Pandan Maywulan Megawati Pratama, Febrial Pratiwi, Shela Pungki Atma Negara Putri Andini Putri Andini, Putri Putri, Deliana Putri, Nafika Andria Putri, Shafitri Berliana Rachmawati, Restika Okta Rahmawati Kartikasari Raisya Astari Rasyid Ramadhan, Muh. Risandi Ramadhani, Risqa Putri Ramadhanti, Nadya Amelia Ramadita, Elke Sonia Ranti, Denia Rifaldi Juliawan Rizaldi, Viola Rosselini Sabila, Raissa Salsa Sausan Nabilah R. Setiawan, Faysa Adityar Sidauruk, Marta Rosiana Siti Jasmine Dwi Santosa Sujati, Hardilana Syalsabilla Chyntia Almanda Syamsudin, Shenny Teodora Winda Mulia Tri Utami Lestari Wahyuningrum, Septiani Widjaya, Qizza Angeline Wijaya, Muhammad Marhandega Yolandha Ayudya Fitriana Yolandha Ayudya Fitriana Yuliani, Ratu Andri

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