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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 KINERJA KEUANGAN, KEBIJAKAN DIVIDEN, KEPUTUSAN INVESTASI DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Prastika, Indri Wahyu; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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ABSTRACT The purpose of this research is to examine the influence of financial performance which is measured by return on equity (ROE), debt to equity ratio (DER), the dividend policy is measured by dividend payout ratio (DPR), the investment decision is measured by price earnings ratio (PER), and the firm size is measured by the natural log (Ln) of the total assets of the firm value is measured by price book value (PBV). The population is all consumer goods industry manufacturing company sector listed in Indonesia Stock Exchange. The sample collection technique has been done by using purposive sampling technique. Based on the predetermined criteria 16 companies during the period of 2013 to 2015 with the observation of data as many as 48 have been obtained as samples. The analysis method has been done by using multiple linear regression analysis. The result of this research indicates that profitability and the investment decision give influence to the firm value. Whereas leverage, dividend policy, and Firm size does not give any influence to firm value.Keywords: Financial performance, dividend policy, investment decision, firm size, firm value.
PENGARUH CSR DAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN DENGAN GCG SEBAGAI PEMODERASI Ponga, Bogam Tempar; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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The purpose of this research was to discover the effect of corporate social responsibility disclosure and intellectualcapital disclosure of the company with a value of GCG as a moderating variable on manufacturing companiesthat listed in Indonesia Stock Exchange 2010-2013. The approach that used in this research is a quantitativeapproach, it is to analyze the data in the form of numbers and perform data analysis using statistical procedures.The data used in this research was obtained from the Annual Report of the manufacturing company. Afterpassing through the stage of purposive sampling, so the samples that fit is as many as 27 companies. Dataanalysis techniques in this study using classic assumption test and multiple linear regression analysis usingSPSS20.The results ofthis research showed that CSR disclosure variables affect the value of the company, theintellectual capital disclosure does not affect the value of the company. While CSR moderated by GCG does notaffect the value of the company and intellectual capital disclosure that is moderated by GCG effect on the value ofthe company.Keywords: Corporate Social Responsibility Disclosure, Intellectual capital disclosure, Good CorporateGovernance, Corporate Values.
PENGARUH TINGKAT KESEHATAN KEUANGAN, EVA, DAN NILAI KAPITALISASI PASAR TERHADAP RETURN SAHAM Ardiansyah, Windra; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
Publisher : STIESIA

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This research is meant to find out the influence of financial distress potency, Economic Value Added, and market capitalism value to the stock return in LQ 45 which companies which are listed in Indonesia Stock Exchange in 2010-2014 periods. This research is a quantitative research. The samples are 32 companies which are included in the LQ45 index, the observation years is from 2010 to 2014 which has been done by using purposive sampling technique. The analysis technique has been done by using multiple linear regressions with SPSS 18. Based on the result of multiple linear regressions with its significance level is 5% and the result shows that the regression equation of goodness of fit test of has significance level is 0.000 which is smaller than (α=0.05), it means that the potency variables i.e. financial distress, Economic Value Added (EVA) and market capitalism value are in accordance with the explanatory variables from the stock return. Hypothesis test, the first hypothesis (H1) and second hypothesis (H2) stated that the potency variables i.e. financial distress and Economic Value Added have positive influence to the stock return. Meanwhile, the third hypothesis (H3) is stated that market capitalism value has positive influence to the stock return but it is denied because the result of hypothesis test shows that market capitalism value has negative influence to the stock return.Keywords: Financial Distress, Economic Value Added, Market Capitalism Value, Stock Return
PENGARUH VARIABEL KEUANGAN DAN VARIABEL INDUSTRI TERHADAP RETURN SAHAM SYARIAH Hawu, Sylfie Aprilia Ajeng Handa; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research is to find out the influence of return on assets, debt to equity ratio, earnings per share,industrial type, and firm size to the stock return. The samples are companies which their stocks are listed in JakartaIslamic Index consistently from 2012 to 2014. The analysis technique has been done by using multiple linearregression analysis, F test and t test. The result of the research shows that ROA has influence to the stock return sincethe regression coefficient value is 1,793 and the t test significance value is 0,038. DER has does not have anyinfluence to the stock return since the regression coefficient value is 0,100 and the t test significance value is 0,359.EPS has influence to the stock return since the regression coefficient value is -0,0002 and the t test significance value is0,008. Industrial type does not have any influence to the to the stock return since the regression coefficient value is -0,092 and the t test significance is 0,189. Firm size has does not have any influence to the to the stock return sincethe regression coefficient value is 0,063 and the t test value is 0,133.Keywords: return on assets, debt to equity ratio, earnings per share, industrial type, firm size.
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN Febryanthi, Sherlina; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
Publisher : STIESIA

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This research is aimed to examine some factors i.e. profitability, leverage, liquidity, firm size, public accounting firm reputation, auditor opinion, and firm age which gives influence to the timeliness of the submission of financial statement. This research is a quantitative research, the population is manufacturing companies which are listed in Indonesia Stock Exchange in 2012-2016 periods. The sample collection has been done by using purposive sampling technique and 9 companies which have met the criteria have been selected as samples and 45 observations has been obtained. The data analysis technique has been carried out by using multiple linear regressions. Based on the result of the test, it can be concluded that profitability gives negative influence to the timeliness of the submission of financial statement, leverage gives positive influence to the timeliness of the submission of financial statement, liquidity gives positive influence to the timeliness to the submission of the financial statement, firm size does not give any influence to the submission of financial statement, public accountancy firm reputation does not give any influence to the timeliness of the submission of financial statement, and firm age does not give any influence to the timeliness of the submission of financial statement.Keywords: Profitability, leverage, liquidity, company size, auditors opinion
PENGARUH INFLASI DAN PROFITABILITAS TERHADAP HARGA PASAR SAHAM Firdiana, Merindha; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of the research is to find out and to analyze the influence of inflation and profitability to the stock market price of manufacturing companies which are listed in Indonesia Stock Exchange in 2012-2014 periods. The sample collection has been carried out by using purposive sampling method, and the samples are 73 companies manufacturing with the observation period from 2012 to 2014, so 219 observation data have been obtained. The secondary data sources in this research have been obtained from the official website of Indonesia Stock Exchange. The data analysis technique has been done by using multiple linear regressions analysis and SPSS program. Based on the result of the analysis, it can be concluded that (1) Inflation has significant and negative influence to the stock market price on the companies which are listed in the Indonesia Stock Exchange. (2) Profitability (ROA) has significant and positive influence to the stock market price of the manufacturing companies which are listed in Indonesia Stock Exchange.Keywords: Inflation, profitability, stock price
PENGARUH KEBIJAKAN PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN Viveronica, Dwi Aldonna; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

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ABSTRACTThe primary objective of the company is to optimize the firm value, this research is aimed to examine the influence of firm policies and ownership structure to the firm value.This research is a quantitative research with the population is all manufacturing companies which are listed in Indonesia Stock Exchange in 2011-2015 periods. The selection of the research sample has been done by using purposive sampling method and seven companies which have metthe criteriawith 5 year research periods so the number of the observation is 35 observations. The analysis technique has been done by using multiple linear regression analysis and the SPSS 20.Based on the result of goodness of fit test the models which have been built have met the fit criteria. The result of the research indicates that (1) debt policy give negative influence to the firm value, (2) the investment policy give positive influence to the firm value, (3) dividend policy does not give any influence to the firm value, (4) institutional ownership give positive influenceto the firm value (5) managerial ownership does not give any influence to the firm value.Keywords: debt policy, investment policy, dividend policy, ownership structure.
PENGARUH KEPUTUSAN INVESTASI,PENDANAAN, KEBIJAKAN DIVIDEN, DAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN Eveline, Debby Gabriella; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

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Maximizing firm value is one of company priorities in running its operations. Firm value which is reflected in share price is one of important elements for investors who want to invest their capital. This research is meant to examine the influence of investment decision, funding decision, dividend policy, intellectual capital to firm value of manufacturing companies which are listed in Indonesia Stock Exchange (IDX).The population has been obtained by using purposive sampling method to the manufacturing companies which are listed in Indonesia Stock Exchange in 2012-2014 periods and they have been selected based on the determined criteria so manufacturing companies have been obtained as samples. The analysis method has been carried out by using multiple linear regressions analysis and the SPSS application. The result of goodness of fit test shows that investment decision, funding decision, and dividend policy is the explanatory factor of firm value. The result of hypothesis test which has been done by using t test shows that funding decision and intellectual capital has an influence to the firm value 000 whereas investment decision and dividen policy does not have any influence to the firm value. Keywords: Investment decision, funding decision, dividend policy, intellectual capital.
PENGARUH LABA, ARUS KAS, LIKUIDITAS, DAN LEVERAGE TERHADAP KONDISI FINANCIAL DISTRESS Rizkiyah, Shirly Dwi; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 1 (2018)
Publisher : STIESIA

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Penelitian ini bertujuan untuk mengetahui pengaruh laba, arus kas, likuiditas, dan leverage terhadap kondisi financial distress pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia selama periode tahun 2014-2016. Jenis penelitian ini adalah penelitian kuantitatif. Sampel dalam penelitian ini diperoleh dengan menggunakan metode purposive sampling yaitu pemilihan sampel dengan kriteria-kriteria yang telah ditentukan. Data yang digunakan merupakan data sekunder yaitu laporan keuangan perusahaan. Berdasarkan metode purposive sampling tersebut didapatkan 96 sampel dari 32 perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia selama periode tahun 2014-2016. Metode analisis yang digunakan adalah analisis regresi logistik dengan menggunakan program SPSS versi 20. Hasil penelitian menunjukkan bahwa variabel laba berpengaruh negatif terhadap kondisi financial distress dan variabel leverage berpengaruh positif terhadap kondisi financial distress. Sedangkan variabel arus kas dan likuiditas tidak berpengaruh terhadap kondisi financial distress.Kata kunci: Laba, Arus Kas, Likuiditas, Leverage, Financial Distress.
PENGARUH INTELLECTUAL CAPITAL, KARAKTERISTIK PERUSAHAAN, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Fauzia, Norma; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to test the influence of intellectual capital, ownership structure, growthopportunity and CSR disclosure to the firm value. The population of this research is manufacturing sectorcompanies which are listed in Indonesia Stock Exchange (IDX) which have been taken by using purposivesampling. The data uses financial data from the years of 2012 to 2014. The result of this research shows that: (1)Intellectual capital has positive influence to the firm value because when the intellectual capital which has beenallocated, it can increase the firm value; (2) Managerial ownership does not have any influence to the firm value,it is caused by a low proportion of the managerial ownership owned by the management (3) Institutionalownership does not have any influence to the firm value because there is asymmetric information between themanagement and the institutional investors (4) Growth Opportunity does not have any influence to the firmvalue because of the uncertain factor in the future. (5) CSR disclosure has positive influence to the firm value,because when the company has done a lot of CSR disclosure it will make company image good and impact to theenhancement of firm value.Keywords: intellectual capital (VAIC), ownership structure (MANJ & INST), growth opportunity(GROWTH), CSR disclosure (CSDI), firm value (PBV).
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