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All Journal Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Jurnal Ilmu dan Riset Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) JURNAL EKSBIS Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Humanism : Jurnal Pengabdian Masyarakat Jurnal Kreativitas dan Inovasi (Jurnal Kreanova)
Lailatul Amanah, Lailatul
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR DI BEI Sari, Ita Puspita; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to examine the factors which influence income smoothing on companies which are listed in Indonesia Stock Exchange. The variables are firm size, profitability, financial leverage, and tax. Income smoothing has been carried out by using Eckel index calculation. This research is a quantitative research and the population is all manufacturing companies which are listed in Indonesia Stock Exchange in 2011- 2015 periods. The research sample selection has been done by using purposive sampling and based on the result of the Eckel index calculation, 17 companies (85 firm years) has met the criteria as the research samples. The analysis technique has been done by using multiple linear regression analysis and the SPSS 20. The result of the test with its significance level of 5% shows that: 1) Size does not give any influence to the income smoothing, 2) Return on Assets give positive influence to the income smoothing, 3) Debt to Equity Ratio does not give any influence to the income smoothing, and 4) Effective Tax Ratio give positive influence to the income smoothing.Keywords: Income smoothing, firm size, profitability, financial leverage.
PENGARUH RASIO RISK-BASED BANK RATING TERHADAP RETURN SAHAM PERUSAHAAN PERBANKAN Praditasari, Anggi; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to examine the empirical influence of Risk-Based Bank Rating ratio to the stock return. The variables in this research are Risk Profile, Good Corporate Governance, Earnings, and Capital as the explanatory variable to the dependent variable i.e. stock return. The sample collection has been conducted by using purposive sampling method and 31 banking companies with the observation periods during 2012 until 2015 have been selected as samples, After 104 observations data have been obtained, 20 data have been obtained after outlier has been done. The source of the secondary data has been obtained from Indonesia tock Exchange. The data analysis technique has been carried out by using multiple linear regressions analysis, and the SPSS program 20. Based on the result of the analysis, it can be concluded that: Loan to Deposit Ratio (LDR), Operating Expenses on Operating Income (BOPO), Capital Adequacy Ratio (CAR) doesn’t give any influence to the stock return of banking company. Return On Assets (ROA) give significant influence to the stock price of banking company.Keywords: Risk Profile, Good Corporate Governance, Earning, Capital, Stock Return
Pengaruh Kinerja Keuangan dan Ukuran Perusahaan Terhadap Income Smoothing Jamaluddin, Jamaluddin; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
Publisher : STIESIA

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This research is meant to find out the influence of financial performance and firm size to the income smoothing on the real estate and property companies which are listed in Indonesia Stock Exchange during 2012-2013 periods. The samples have been selected by using purposive sampling technique and eckel index calculation, so 30 real estate and property companies which have met the criteria have been selected. The analysis technique has been done by using multiple regressions and SPSS program 16 version. Based on the result of multiple regressions analysis with the significance level is 5%, then the result shows i.e.: 1) Debt to Equity Ratio does not have any influence to the income smoothing, 2). Net Profit Margin has influence to the income smoothing, 3). Return on Asset has influence to the income smoothing, 4). Firm size has influence to the income smoothing. Therefore, Debt to Equity Ratio does not have any influence to the income smoothing whereas net profit margin, return on asset, and firm size have influence to the income smoothing.Keywords: Financial Performance, Firm Size, and Income Smoothing
STRATEGI PEMUNGUTAN PBB SEBAGAI UPAYA MENINGKATKAN PENDAPATAN ASLI DAERAH DI KOTA MOJOKERTO Donovan, Deny; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
Publisher : STIESIA

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The purpose of this research is to find out the strategy which has been used by the municipal government of Mojokerto city incollecting PBB-P2, to find out the efficiency and the effectiveness level of the collection of PBB-P2, to find out the growth rateof land and building tax receipts to the local own-source revenue of Mojokerto city. This research is qualitative descriptiveresearch which is done by using the data collection techniques, i.e.: observation, interview, documentation and themeasurement of performance is carried out by using value for money method. The result of the research shows that themunicipal government of Mojokerto city has run the collecting strategy of PBB-P2 i.e.the acceleration oflegalinstitutionproviders, the provision ofmodern tax administration system, in cooperationwithother government agencies,conductingtechnical guidanceto the tax collector officers, provideonlinepayments, public coaching, provide mobile serviceDPPKA car, the implementation ofrewardsand punishment system, andestablish arole modelweek.The analysis of therealization of the local government budget in 2013-2014 periods explains that the level of efficiency in 2014 is 22.09% is notas efficient as in 2013 which is 19.75% which indicates the enhancement of the level of expenditures in 2014 has not beenable to generate maximum revenue realization compare to the previous year which has made the decline of contribution ofland and building tax to the local own-source revenue (PAD) of Mojokerto city from 7.30% in 2013 becomes 5.55% in 2014.Overall the collection of PBB-P2 has met with the achievement of the realization of revenue target but it has not optimal yetin improving the contribution of the local own-source revenue (PAD) of Mojokerto city.Keywords: Land and Building Tax, Land and Building Tax Collection Strategy, Value for Money.
PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA Hermanda, Riza; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
Publisher : STIESIA

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The purpose of this research is to find out and to prove the influence of financial ratio to the changes in earnings on agricultural companies which are listed in Indonesia Stock Changes in 2010-2013 periods. The ratios which are applied in this research are: current ratio, quick ratio, debt ratio, return on equity, dan total asset turnover.This research is Associative Quantitative research since this research tests whether the dependent variable (changes in earnings) has an influence to the independent variables (current ratio, quick ratio, debt ratio, return on equity, dan total asset turnover). The data has been obtained from the financial statement of agricultural companies. 12 companies are proper to be used as samples after they have passed the purposive sampling steps. The multiple linear regressions and classic assumption test which has been carried out by using SPSS 20 has been applied in this research as the data analysis technique. Based on the result of the analysis and hypothesis test it can be concluded that the determination coefficient value (R2) is 22.6%. It has been expected that the result of this research can be considered by the management to see the company’s changes in earnings. Moreover, the result of the t test describes that current ratio and return on equity variables has an influence to the changes in earnings whereas quick ratio, debt ratio, total asset turnover variables do not have any influence to the changes in earnings. Simultaneously current ratio, quick ratio, debt ratio, return on equity and total asset turnover have an influence to the changes in earnings. Keywords: Current ratio, Quick ratio, Debt ratio, Return on equit, and Changes in Earnings
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN CONSUMER GOODS DI BEI Andriani, Andriani; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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ABSTRACT Dividend is the company retain earning which is shared to the shareholders. The decision in dividend sharing to the shareholders often creates problem between company management and shareholders so it is necessary to notice some factors which influence the dividend sharing. The purpose of this research is to test the influence of quick ratio (QR), return on investment (ROI), debt to asset ratio (DAR), firm size (SIZE), company growth (GROWTH), risk (BETA), free cash flow (FCF), and total assets turnover (TATO) to the dividend policy (DPR). The population is all consumer goods manufaturing companies which are listed in Indonesia Stock Exchange in 2011-2015 periods. The samples collection technique has been done by using purposive sampling technique and 11 companies which have met the criteria with 5 year research periods so the number of the observation is 55 observations. The data analysis technique has been done by using multiple linear regressions analysis. Based on the result of goodness of fit test the models which have been built have met the fit criteria. The result of hypothesis test shows that return on investment, debt to asset ratio and firm size give influence to the dividend policy whereas quick ratio, company growth, risk, free cash flow, and total assets turnover do not give any influence to the dividen policy. Keywords: financial performance, size, risk, free cash flow, dividen policy
PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, DAN SIZE TERHADAP CASH EFFECTIVE TAX RATE Musyarrofah, Eva; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to examine some factors which give influence to the cash effective tax rate on manufacturing companies consumer goods industry sector which are listed in Indonesia Stock Exchange. The research variables are managerial ownership, leverage, and size. This research is a quantitative research and the population is manufacturing companies consumer goods industry sector which are listed in Indonesia Stock Exchange in 2012-2015 periods. The samples collection technique has been done by using purposive sampling method and 22 companies (88 firm years) which have met the research sample have been selected as samples. The analysis technique has been done by using multiple linear regressions analysis and the SPSS 23 program. The result of the research shows that managerial ownership and size give negative and significant influence to the cash effective tax rate whereas leverage give positive and significant influence to the cash effective tax rate.Keywords: cash effective tax rate, managerial ownership, leverage, size
PENGARUH PERTUMBUHAN EARNING PER SHARE DAN LEVERAGE TERHADAP RETURN SAHAM Setyowati, Maria; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 11 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The aim and this research were to analyse the Earnings Per Share (EPS) influence, and Debt to TotalAssets (DTA) partially and simultaneously against return the share of the company food and beverages that wasregistered in the Indonesian Stock Exchange. The sample of the research was taken was based on 6 companiesfood and beverages, with the period of the research during 5 years (2006-20108) and the analysis technique of thedata used the analysis of multiplied regression.Results of the Test t menujukkan that partially the Earnings Per Share (EPS) variable and Debt toTotal Assets (DTA) had the influence that was significant against return the share, this was based on the level ofthe significance that was produced by each one this variable was smaller than α: 5%. The variable that had thedominant influence on return the share was Earnings Per Share (EPS), because of producing the determinationcoefficient partially biggest.F test output results show the value of Fhitung = 18.437 with a significant level of 0.006, indicating that theregression model that tested the Earnings Per Share (EPS) and Debt to Total Assets (DTA) is significant toReturn Shares (RIT), because the sign 0.006 <(α) 0.05. This suggests that the Earnings Per Share (EPS) andDebt to Total Assets (DTA) is very well known, if the Earnings Per Share (EPS) and Debt to Total Assets(DTA) may provide hope for investors and companies.Keywords: Stock Return, Earnings Per Share (EPS) and Debt to Total Assets (DTA), Effect of Partial,Simultaneous Effects
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAN Mu’Afi, Muhammad; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
Publisher : STIESIA

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This research is meant to find out the influence of Corporate Social Responsibility (CSR) disclosure and the firm size to the profitability of the company. This research applies explanatory research which has been done by using quantitative approach. The samples are 15 companies which have been selected by using purposive sampling method.The result of the research shows that CSR disclosure has positive influence to the profitability of the company whereas the firm size has negative influence to the profitability of the company.Keywords: Corporate Social Responsibility (CSR), Firm Size and Company’s Profitability.
PENGARUH ARUS KAS DAN MODAL KERJA TERHADAP TINGKAT PROFITABILITAS Pangartiningsih, Siammi; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this company is to obtain maximum profit for the company sustainability. The financial manager is appointed to how to obtain profit as maximum as possible in order to fulfill the need of the company. Therefore, the financial manager requires the information of cash flow and the work capital of the company in order to assess and to generate profit for the company. This research is conducted to analyze the influence of cash flow and work capital to the profitability.The secondary data which is the financial statement of the wholesale and retail trade companies which are listed in Indonesia Stock (IDX) in 2010-2012 periods are used as the research data. The purposive sampling has been used as the sample collection technique 12 companies have been selected as samples. The multiple linear regressions are used as the data analysis technique that is preceded by classic assumption tests which consist of normality test, multicolinearity test, heteroscedasticity test, and autocorrelation test.The goodness of fit test of cash flow model and working capital is feasible as explanatory variable of profitability. The hypothesis test shows that cash flow does not have any significant influence to the profitability whereas the working capital has significant influence to the profitability.Keywords: Cash Flow, Working Capital, Profitability.
Co-Authors Andriani Andriani Ardiansyah, Windra Azizah, Muftiyatul Azizah, Noor Laily Chrismas Bisara, Chrismas Cisilia, Aimee Deny Donovan, Deny Dyah Putri Pratiwi, Dyah Putri Elania, Nurul Erik Setiyono, Erik Eveline, Debby Gabriella Fauzia, Norma Febryanthi, Sherlina Feriani, Laila Zakiya Firdiana, Merindha Hawu, Sylfie Aprilia Ajeng Handa Henrikus Herdi, Henrikus Irana Kartika Puspita, Irana Kartika Ita Puspita Sari, Ita Puspita Jamaluddin Jamaluddin Lilyani, Anggita Ika Lusi Amanda Putri, Lusi Amanda Maesa Kharisma Okta Islamiya, Maesa Kharisma Okta Maria Setyowati, Maria Mochammad Hilal Wijaya, Mochammad Hilal Muhammad Mu’Afi, Muhammad Mustika, Hindah Musyarrofah, Eva Novitasari, Laila Sya’adah Nur Fadjrih Asyik Nur Fathonah, Nur Nur Handayani Palupi, Dian Panjaitan, Yefta Rinaldi Yusak Ponga, Bogam Tempar Praditasari, Anggi Prastika, Indri Wahyu Puri Yunia Utami, Puri Yunia Riza Hermanda, Riza Rizkiyah, Shirly Dwi Rochdianingrum, Widhi Ariestianti Sari, Fitri Nanda Saswanto, Saswanto Septiawan, Oky Siammi Pangartiningsih, Siammi Siti Rokhmi Fuadati Stefhany, Patrisia Susanti Susanti Triyonowati, Triyonowati Viveronica, Dwi Aldonna Wahidahwati Wahidahwati, Wahidahwati Yuliana Yuliana Zooana Farida Panjaitan, Zooana Farida Zulfa Eka Widya Novianti, Zulfa Eka Widya