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All Journal AKUNTABILITAS Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ilmu dan Riset Akuntansi Proceeding of World Conference Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi
Hermanto, Suwardi Bambang
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Mathematics Medicine & Pharmacology

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PENGARUH FINANCIAL DISTRESS DAN DIVIDEND PAYOUT RATIO TERHADAP PERUBAHAN HARGA SAHAM Ririanty, Reffida Octian; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 5 (2015)
Publisher : STIESIA

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This research is meant to test the Financial Distress and Dividend Payout Ratio to the change of stock price on the manufacturing companies which are listed in Indonesia Stock Exchange.The samples have been selected by using purposive sampling technique to the 36 manufacturing companies which have published their financial statements in 2011-2013 periods. Therefore, 108 financial statements which meet the sample criteria have been obtained.The analysis technique has been done by using multiple regressions analysis and the independent variables i.e.: Working Capital to Total Assets (WC/TA), Retained Earnings to Total Assets (RE/TA), Sales to Total Assets (S/TA), Earnings before Interests and Tax to Total Assets (EBIT/TA), Market Value of Equity to Book Value of Total Liabilities (MVE/BTL), Dividend Payout Ratio (DPR) and the dependent variable i.e.: the change of stock price.The result of the research has found that Working Capital to Total Assets (WC/TA), Earnings Before Interest and Tax to Total Assets (EBIT/TA) and Dividend Payout Ratio (DPR) variables have influence to the change of stock price, whereas the Retained Earnings to Total Assets (RE/TA), Sales to Total Assets (S/TA), Market Value of Equity to Book Value of Total Liabilities (MVE/BTL) variables do not have any significant influence to the stock price and simultaneously Working Capital to Total Assets (WC/TA), Retained Earnings to Total Assets (RE/TA), Sales to Total Assets (S/TA), Earnings before Interests and Tax to Total Assets (EBIT/TA),Market Value of Equity to Book Value of Total Liabilities (MVE/BTL) and Dividend Payout Ratio (DPR) variables have significant influence to the change of stock price.Keywords: Financial Distress, DPR, and Change of Stock Price.
PENGARUH KEPEMILIKAN, ARUS KAS, DIVIDEN DAN KINERJA TERHADAP KEBIJAKAN HUTANG Saraswaty, Shieta; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to test the influence of managerial ownership, institutional ownership, free cash flow, dividend policy, and profitability, and sales growth to the debt policy of property and real estate companies which are listed in Indonesia Stock Exchange (IDX) in 2010-2014 periods. The research method has been done by using purposive sampling method and the samples are 215 financial statements of 45 property and real estate companies and the data has been obtained from the official website of Indonesia Stock Exchange (www.idx.co.id). The test has been done by using multiple linear regressions analysis and SPSS (Statistical Package for Social Sciences) 20 version and the independent variables that have been applied are managerial ownership, institutional ownership, free cash flow, dividend policy, profitability, and sales growth and its influence to the dependent variable i.e. debt policy. The result of multiple analyses shows that managerial ownership, institutional ownership, free cash flow and profitability have significant influence to the debt policy. Meanwhile, dividend policy, and sales growth do not have any influence to the debt policy, and the 0.21 or 21% R square the independent variable influence dependent variable.Keywords: ownership, cash flow, dividend, financial performance, debt policy.
PENGARUH LEVERAGE, SIZE, GROWTH DAN MODAL KERJA TERHADAP PROFITABILITAS Lestari, Anis Puji; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
Publisher : STIESIA

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The purpose of this research is to test the influence of leverage, size, growth, and work capital to the profitability on the go public companies which are listed in Indonesia Stock Exchange in 2010-2013 periods in the group of consumer goods industry. The sample collection has been done by using purposive sampling method to the 38 consumer goods industry companies and 26 companies with 104 financial statements which meet the sample criteria have been obtained to be analyzed. The analysis technique has been done by using Multiple Regression Analysis and the independent variables i.e.: Leverage (LEV), Size (SIZ), Growth (GRO), Work Capital (MKE) and the dependent variable i.e.: Profitability (PRO). The result of the research shows that size (SIZ) and growth (GRO) variable has positive and significant influence to the profitability (PRO) whereas leverage (LEV) variable has negative and significant influence to the profitability (PRO). Meanwhile work capital (MKE) variable has negative and not significant influence to the profitability (PRO). The result of multiple regression tests has obtained R2 by 0.519 or 51.9%, meanwhile the remaining 48.1% is influenced by other variables.Keywords: Profitability, Leverage, Size, Growth, Work Capital.
ANALISIS FAKTOR PENGGUNAAN SOFTWARE AKUNTANSI DENGAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM) Patmawati, Patmawati; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
Publisher : STIESIA

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This research is meant to examine some factors which influence the acceptance and the utilization of accounting software by using of Technology Acceptance Model (TAM) approach. The constructions which are used in this research i.e.: the computer self-efficacy, perceived ease of use, perceived of usefulness, attitude toward using, behavioral intention and actual use. In this research the computer self-efficacy is correlated to the perceived ease of use and the perceived of usefulness. The perceived of usefulness is correlated to the perceived of ease of use. Furthermore, the perceived ease of use and perceived of usefulness will be correlated to the attitude toward using. The attitude toward using is correlated to the behavioral attention. Then, the attitude toward using is correlated to the actual use. The objects of this research are the accounting students of STIESIA in 2004/2015 periods who have ever used the accounting software. The data collection is done by using survey method through questionnaire media. The 104 questionnaires have been obtained as the primary data and these questionnaires have been processed by using Partial Least Square. The result of this research shows that computer self-efficacy has positive influence to the perceived ease of use but it has no influence to the perceived of usefulness. The perceived ease of use has no influence to the perceived of usefulness. The perceived ease of use and the perceived of usefulness have positive influence to the attitude toward using. Moreover, the perceived attitude toward using has positive to the actual use. Keywords: Technology Acceptance Model, Computer Self Efficacy, Accounting Software, Students.
PENGARUH RASIO KEUANGAN DAN VOLUME PERDAGANGAN TERHADAP RETURN SAHAM Effendi, Erdianza Septian; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to test the influence of net profit margin, debt to equity ratio, cash ratio, dividend payout ratio, total asset turn over and trade volume to the stock return. Research method used is purposive sampling with the sample of the as many as 163 financial reports of 45 company property and real estate, who go-public at the indonesian stock exchange the period 2011-2014. Testing using a technique regression analysis linear multiple with the tools spss (statistical pagkage for social sciences) version 20, with independent variable for which used is net profit margin, debt to equity ratio, cash ratio, dividend payout ratio, total assets turn over and trade volume and its effect on dependent variable stock return. The result of multiple linear regressions analysis shows that total assets turn over and trade volume influential positive to the stock return. Meanwhile, net profit margin, debt to equity ratio, cash ratio, and dividend payout ratio do not give any influence to the stock return, and the result of R square is 0.15 or 15% of the independent variables give influence to the dependent variable.
PENGARUH PAD, DAU, DAK DAN BELANJA MODAL TERHADAP PERTUMBUHAN EKONOMI Qomariyahti, Nova Dwi; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to examine the influence of Local Own Source Revenue, General Allocation Fund, Special Allocation Fund and Capital Expenditure toward the economy growth. This research applies secondary data in the form of budget realization report from each Local Government which has been collected from the Audit Board of Indonesia East Java Province and the economic growth data which has been collected from the Statistics Indonesia of East Java Province. The samples are 132 Districts / Cities in East Java and the data analysis has been carried out by using multiple linear regressions analysis. The result of the regressions analysis shows that Local Own Source Revenue, General Allocation Fund, and Special Allocation Fund give positive influence to the economic growth. Meanwhile the capital expenditure does not give any influence to the economy growth. The amount of R2 is 36.4% which can be explained by independent variables i.e. Local Own Source Revenue, General Allocation Fund, Special Allocation Fund and Capital Expenditure whereas the remaining is 63.6% which can be explained by other variables which are not included in the research models.Keywords: Local Own Source Revenue, Fiscal balance, capital expenditure, economy growth.
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP FINANCIAL REPORTING LAG Anggriani, Febry; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

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This research is meant to examine the influence of corporate governance mechanism and financialperformance to the lag of the publication of financial statement (financial reporting lag) on every companysectors which are listed in Indonesia Stock Exchange in 2012-2014 periods. The sample has been carried out byusing stratified random sampling method and the collection technique has been selected 25% of go publiccompanies, and the number of observations is 269 annual financial statements which have been issued by theircompany have been retrieved from official website of Indonesia Stock Exchange (www.idx.co.id). Theexamination has been done by using multiple regressions analysis technique and instrument SPSS (StatisticalPackage for Social Science) 18 version, and the independent variables i.e. independent commissioner,managerial ownership, institutional ownership, the size of audit committee, meeting of audit committee,profitability, financial leverage, and liquidity to the dependent variable which is lag of the publication offinancial statement. The result of the research shows that the size of audit committee, meeting of auditcommittee, profitability, financial leverage, and liquidity have negative influence to the lag of the publication offinancial statement whereas independent commissioner, managerial ownership, institutional ownership do nothave any influence to the lag of the publication of financial statement with the contribution of the value ofAdjusted R square 57.3%.Keywords : financial reporting lag, time delay of publication, corporate governance, financial performance
PENGARUH PROFITABILITAS, SOLVABILITAS, DAN RASIO PASAR TERHADAP RETURN SAHAM Rufaida, Ida; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 5 (2015)
Publisher : STIESIA

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This research is meant to examine the influence of profitability, solvability, and market ratio tothe stock return on the companies which are listed in Indonesia Stock Exchange (IDX). The sampleshave been selected by using purposive sampling technique to the 42 property and real estate companieswhich have published their financial statement and their stocks are still actively traded in IndonesiaStock Exchange (IDX) in the 2011-2013 periods, so 126 financial statements which have met thesample criteria have been obtained. The data analysis has been done by using multiple regressionsanalysis with the independent variables i.e.: Return On Asset (ROA), Return On Equity (ROE), Debtto Equity Ratio (DER), Earning Per Share (EPS), Price Earnings Ratio (PER), and the dependentvariable is Stock Return. The result of this research has found that Return On Equity (ROE) andEarning Per Share (EPS) variables have significant influence to the company’s stock return,meanwhile Return On Asset (ROA), Debt to Equity Ratio (DER) and Price Earnings Ratio (PER)variables do not have any significant influence to the research model.Keywords: Profitability, Solvability, Market Ratio, Stock Return and Multiple Regressions Analysis.
PENGARUH NILAI PERUSAHAAN, PROFITABILITAS DAN RISIKO KEUANGAN TERHADAP EARNINGS MANAGEMENT Agustin, Trisia; Hermanto, Suwardi Bambang
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 analyze the influence of firm value, profitability, and financialrisk to the earnings management on consumption goods industrial sector manufacturing companies in IndonesiaStock Exchange. The collection of sample are 21 companies with the observation period from 2009 to 2012, so 84observation data have been obtained. The source of secondary data is originated from Indonesia Stock Exchangeand the official website of Indonesia Stock Exchange, http:/www.idx.co.id. The data analysis technique is carriedout by using the multiple linear regressions analysis with the assistance of SPSS program. Based on the result ofthe analysis, it can be conculeded that: (1) firm value has significant influence to the earnings management onconsumption goods industrial sector manufacturing companies in Indonesia Stock Exchange; (2) Profitabilityhas significant influence to the earnings management on consumption goods industrial sector manufacturingcompanies in Indonesia Stock Exchange; (3) Financial risk has significant influence to the earnings managementon consumption goods industrial sector manufacturing companies in Indonesia Stock ExchangeKeywords: firm value, profitability, financial risk and earnings management
Corporate Governance, Performance, and Financial Statements Publication as Moderation on Company Value in Indonesia Suwardi Bambang Hermanto; Ikhsan Budi Riharjo
Journal of World Conference (JWC) Vol. 2 No. 1 (2020): January 2020
Publisher : NAROTAMA UNIVERSITY, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/prd.v2i1.102

Abstract

The research objective was to analyze the influence of corporate governance and performance, as well as the publication of financial statements as the moderation of company value. Institutional ownership variables, number of commissioners, number of directors, and number of audit committees and independent commissioners as corporate governance. Return on asset variables as performance, and audit delay as the publication of financial statements, and Tobin's Q as a company value. The research objects were 70 public companies on the Indonesia Stock Exchange, with a sample of 122 observations of financial statements from 2013-2017. The results showed that the number of commissioners, audit committees and return on assets had a positive effect on firm value. Publication of financial statements affects the value of the company, and moderates the effect of financial performance on firm value. Whereas institutional ownership, the number of directors and independent commissioners does not affect
Co-Authors Afkarina, Zia Agustin, Trisia Akbarurrizqillah Al Azhar, Akbarurrizqillah Al Anggriani, Febry Anie Sasmita Meilina, Anie Sasmita Aprinia, Rizki Wulan Aswati, Vicka Hajar Budi Riharjo, Ikhsan Danny Adhitya Desi Fia Kuslihaniati, Desi Fia Effendi, Erdianza Septian Ema Novita Sari, Ema Novita Fidiana, Fidiana Isma Arum Wardiana Ivoni Ike Liando, Ivoni Ike J Jamaluddin Khurotun Amaliyah Sholikhah, Khurotun Amaliyah Kristianto, Oktavianus Langgeng Prayitno Utomo Lestari, Anis Puji Lestari, Saptorini Dyah Lilis Ardini Ningsih, Susi Mujia Nur Fadjrih Asyik Patmawati Patmawati, Patmawati Pertiwi, Santi Trisno Qomariyahti, Nova Dwi Ramadhani, Zakky Ribka Armanda, Ribka Ririanty, Reffida Octian Ririt Ambarsari, Ririt Rufaida, Ida Rusadi, Putri Lita Sa’diyah, Siti Saraswaty, Shieta Sisil Ayu Lestari, Sisil Ayu Yunianto, Wisnu Tri