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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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PENGARUH MODAL INTELEKTUAL DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Azizah, Noor Laily; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 1 (2018)
Publisher : STIESIA

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh modal intelektual dan kinerja keuangan terhadapnilai perusahaan melalui laporan keuangan yang telah disusun oleh perusahaan consumer goods yangterdaftar di Bursa Efek Indonesia. Modal intelektual yang diukur dengan rasio Value Added IntellectualCoefficient dan kinerja keuangan yang diukur dengan Return On Assets dan Total Assets Turnover, sertanilai perusahaan yang diukur dengan Price to Book Value. Sampel penelitian ini diperoleh denganmenggunakan metode purposive sampling yakni pemilihan sampel dengan kriteria-kriteria yang telahditentukan. Berdasarkan kriteria yang telah ditentukan tersebut diperoleh sampel sebanyak 35perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia selama periode 2013-2016. Metodeanalisis yang digunakan adalah analisis regresi linier berganda dengan program SPSS versi 20. Hasilpenelitian menunjukkan bahwa Return On Assets berpengaruh positif terhadap nilai perusahaan.Sedangkan Total Assets Turnover dan modal intelektual tidak berpengaruh terhadap nilai perusahaan. Kata kunci: Value Added Intellectual Coefficient, Return On Assets, Total Assets Turnover, price to book value.
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM Bisara, Chrismas; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 2 (2015)
Publisher : STIESIA

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This research is meant to examine the influence of financial performance which is proxy by current ratio, debt to equity ratio, return on asset, and total asset turnover to the stock return which is measured by using capital gain/loss plus dividend yield on the manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in the years of 2011-2013. The sample collection method has been carried out by conducting purposive sampling and the samples are thirty two manufacturing companies. The dependent variable is the Stock Return whereas the independent variables are Current Ratio, Debt to Equity Ratio, Return on Asset, and Total Asset Turn Over. The multiple linear regressions analysis is used as the data analysis method. The result of goodness of fit test shows that Current Ratio, Debt to Equity Ratio, Return on Asset, and Total Asset Turnover are the explanatory variables of the stock return. The result of the hypothesis test shows that Return on Asset has positive and significant influence to the stock return whereas Current Ratio, Debt to Equity Ratio, Total Asset Turnover do not have any significant influence to the stock return.Keywords: Current Ratio, Debt to Equity Ratio, Return on Asset, Total Asset Turnover and Stock return
PENGARUH KINERJA KEUANGAN DAN STRUKTUR KEPEMILIKAN TERHADAP RETURN SAHAM Islamiya, Maesa Kharisma Okta; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 8 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to find out the influence of financial performance and Good Corporate Governance to the stock return. The independent variables of this research are return on assets, debt to equity ratio, total assets turnover, structure of managerial ownership, and structure of managerial institutional. Meanwhile, the dependent variable of this research is stock return.This research has been conducted by using purposive sampling which selects sample with the criteria which has been determined by the researcher. Based on the research method, 63 samples of 21 manufacturing companies which are listed in Indonesia Stock Exchange (IDX) with periods of 2012-2014 have been selected as samples. The analysis method has been done by using multiple linear regressions analysis.The result of goodness of fit shows that the variables of return on asset, debt to equity ratio, total assets turnover, structure of managerial ownership, and structure of managerial institutional is the explanatory variables from the stock return. The result of hypothesis test shows that the variable of Return on Asset has significant positive to the stock Return, meanwhile Debt to Equity Ratio, Total Asset Turnover, structure of managerial ownership, and structure of managerial institutional do not have any influence to the stock return.Keywords: Financial performance, good corporate governance, stock return
PENGARUH FREE CASH FLOW DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING Feriani, Laila Zakiya; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
Publisher : STIESIA

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This research is aimed to prove the direct influence of profitability and free cash flow to the firm value and the indirect influence through dividend as the intervening variable. This research applies quantitative research and the research population has been done by using consumer goodsindustry sector manufacturing companieswhich are listed in Indonesia Stock Exchange in 2012-2015 periods. The sample selection has been done by using purposive sampling method and 14 companies (56 firm years) which have met the criteria have been selected as samples. The analysis technique has been carried out by using multiple linear regressions analysis and path analysis with the SPSS 23. The result of this research shows that profitability gives positive and significant influence to the dividend policy and firm value. Free cash flow gives negative and significant influence to the dividend policy. Meanwhile, free cash flow and dividend policy does not give any influence to the firm value. It has been found from the path analysis test that dividend policy does not give any indirect influence through dividend policy.Keywords: profitability, free cash flow, dividend policy, firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA Elania, Nurul; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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ABSTRACTHigh competition in business world has forced companies to have competitive advantage to keep on competing. Whether the corporate performance is good or bad it will give an impact to the firm value and it can give influence to the interest of investors to invest their capital in the company. This research is meant to examine some factors i.e. financial laverage, net profit margin, return on assetsandfirm size which give influence to the smoothing income. Smoothing income is measured by using eckel index calculation. This research is quantitative research. The population is all manufacturing companies which are listed in Indonesia Stock Exchange in 2013-2015 periods. The sample selection has been done by using purposive sampling technique and 65 companies which have meet the criteria have been selected as samples so 195 observations have been obtained. The data analysis technique has been carried out by using multiple regression and SPSS program 20th version. Based on the result of the examination, it can be concluded that Debt to Equity Ratio gives positive influence to the smoothing income, Net Profit Margin does not give any positive influence to the smoothing income, Return on Assets does not give any positive influence to the smoothing income, and firm size does not give any positive influence to the smoothing income.Keywords: Smoothing Income, Financial Leverage, Profitabiliy, Firm Size.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT SEKTOR PUBLIK Stefhany, Patrisia; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to examine some factors which influence public sector audit quality at the Audit Board of the Repbulic of Indonesia East Java Province representative. The variables in this research are accountability, due professional care, auditor ethics, work experience,and knowledge. Quantitave method has been applied in this research. The data collection method is done by giving written question to the respondents. The data is the primery data which has been obtained by issuing quesionnaires to the respondents. The population in this research is all auditors who have been working at the Audit Board of the Republic of Indonesia East JavaProvince representative. The sample selection has been done by using purposive sampling method and 50 auditors have been selected as samples. The analysis technique has been done by using multiple liniear regressions analysis and the SPSS. The result of the research shows that variables i.e., accountability give positive influence to the public sector quality, due professional care give positive influence to the public sector quality, auditor ethics give positive influence to the public sector quality, work experience give positive influence to the public sector quality,and knowledge give positive influence to the public sector audit quality.Keywords: Accountability, due professional care, auditor ethics, work experience, public sector audit quality
PENGARUH LEVERAGE, INTELLECTUAL CAPITAL DAN OWNERSHIP STRUCTURE TERHADAP KINERJA KEUANGAN Putri, Lusi Amanda; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

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ABSTRACTThis This research is meant to examine some factors which influene the company financial statement on manufacturing companies which are listed in Indonesia Stock Echange. The variables in this research are leverage, intellectual capital, managerial ownership, and institusional ownership. This research is a quantitative research and the research population is manufacturing companies which are listed in Indonesia Stock Echange in 2013-2015 periods. The sample collection technique has been done by using purposive sampling and 12 companies (36 firm years) which have met the criteria have been selected as the research samples. The analysis technique has been done by using multiple linear regression analysis and the SPSS 23. This result of the research shows that leverage give negative and significant influence to the company financial statement, intellectual capital and managerial ownership give positive and insignificant influence to the company financial statement whereas institusional ownership give positive and significant influence to the company financial statement.Keywords: Financial statement, leverage, intellectual capital, ownership structure
PENGARUH PROFITABILITAS, GROWTH, KEBIJAKAN HUTANG DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN DIVIDEN Novianti, Zulfa Eka Widya; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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ABSTRACTThe purpose of this research is to examine the influence of profitability variable which is measured by return on assets (ROA), growth is measured by using total assets (GRT), debt policy is measured by debt to equity ratio (DER), institutional ownership is measured by (INST), and dividend policy is measured by dividend payout ratio (DPR). The population is all consumer goods industrial sector manufacturing companies which are listed in Indonesia Stock Exchange. The data has been obtained from www.idx.co.id and STIESIA Indonesia Stock Exchange Corner. 13 sample companies have been selected as sample by using purposive sampling technique with the criteria industrial manufacturing companies which are listed in Indonesia Stock Exchange in 2012-2015 periods. The predictive ability of profitability, growth, debt policy, institutional ownership to the DPR is 54.9% as it is described by the magnitude of adjusted R-square is 0.549 or 54.9%, whereas the remaining 45.1% is influenced by other factors which are not included in the research model. The result of the research shows that profitability (ROA) and debt policy (DER) does not give any influence to the DPR. Growth, in this research, gives negative influence to the DPR and institutional ownership gives positive influence to the DPR.Keywords: Profitability, growth, debt policy, institutional ownership, dividend policy
PENGARUH MOTIVASI, PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK Novitasari, Laila Sya’adah; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 2 (2018)
Publisher : STIESIA

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Tujuan penelitian ini adalah untuk menguji pengaruh motivasi, pengetahuan perpajakan, kualitas pelayanan, dan sanksi perpajakan terhadap kepatuhan wajib pajak pada KPP Pratama Surabaya Rungkut. Populasi dalam penelitian ini adalah seluruh wajib pajak yang terdaftar di KPP Pratama Surabaya Rungkut. Teknik pengambilan sampel menggunakan teknik sampling insidental yaitu teknik penentuan sampel berdasarkan kebetulan/insidental bertemu dengan peneliti dapat digunakan sebagai sampel, bila dipandang orang yang kebetulan ditemui itu cocok sebagai sumber data. Metode analisis yang digunakan adalah analisis regresi linear berganda dengan alat bantu SPSS 23.Hasil penelitian menunjukkan bahwa motivasi berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dengan koefisien regresi sebesar 0,213 dan tingkat signifikasi 0,006.Pengetahuan perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajakdengan koefisien regresi sebesar 0,160 dan tingkat signifikasi 0,014. Kualitas pelayanan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajakdengan koefisien regresi sebesar 0,246 dan tingkat signifikasi 0,000.Sanksi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajakdengan koefisien regresi sebesar 0,196 dan tingkat signifikasi 0,020.Kata Kunci: Motivasi, Pengetahuan Perpajakan, Kualitas Pelayanan, Sanksi Perpajakan, Kepatuhan Wajib Pajak
PENGARUH MANAJEMEN LABA, LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN Panjaitan, Yefta Rinaldi Yusak; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 2 (2015)
Publisher : STIESIA

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The purpose of this research is to find out the influence of earnings management, liquidity, profitability, solvability to the disclosure level of annual financial statement on the manufacturing companies which are listed in Indonesia Stock Exchange in the 2010-2013 periods. The discretionary accrual, current ratio, return on assets, and debt to equity ratio are the ratios and the formulas which are used in this research.The result of the research is expected to become a consideration for the management in improving the quality of financial statement of the company. The F test shows that discretionary accrual, current ratio, return on assets, and debt to equity ratio are feasible to be as the explanatory variables to the disclosure level of financial statement. Meanwhile, the t test shows that discretionary accrual, current ratio, and return on assets, and debt to equity ratio variables do not have any influence to the disclosure level of financial statement.Keywords: Discretionary Accrual, Current Ratio, Return On Assets, Debt to Equity Ratio, the Disclosure Level Of financial Statement.
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