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All Journal Fokus Bisnis Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ekonomi Perjuangan (JUMPER) Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi
Artati, Dwi
Universitas Putra Bangsa
Economics, Econometrics & Finance

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Pengaruh Modal Intelektual terhadap Kinerja Keuangan dan Nilai Pasar Artati, Dwi
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 6 No 1 (2017): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.188 KB) | DOI: 10.32639/jiak.v6i1.127

Abstract

            This research aims to observe, analyze effect of intellectual capital (VAIC) to financial performance delegated by ROE and market value delegated by M/B (Market to Book Value Ratio), and test the difference intellectual capital (VACA, VAHU, STAVA) at manufacture, trading and financial industry. In addition to, this research observes difference indication of intellectual capital effect to financial performance and market value among manufacture, trading and financial industry. The sample which used was manufacture companies, trading and financial industries at BEI in 2011-2013. This research used company size as control variable delegated by asset. The method of data collecting was done by conducting documentation secondary data using the financial statement of manufacture, trading, and financial companies at BEI and other seconder data. The method of analyses which used weremultiple linier regression analyses, F test, t test, One Way Anova and chow test. The instrument statistik which used was SPSS 22. Based on the findings, it can be concluded that VACA and STAVA affect financial performance (ROE), whereas VAHU doesn’t. Then, VAHU affects market value, whereas VAHU and STAVA don’t. Furthermore, the test of difference of intellectual capital (VACA, VAHU, STAVA) at three companies, such as manufacture, trading and financial industries showed that there was a difference among them. Meanwhile, the verification showed that there is difference the effect of intellectual capital (VACA, VAHU, STAVA) to financial performance and market value.   Key words : intellectual capital, VACA, VAHU, STAVA, ROE, M/B, company standard
ANALISIS KOMPETENSI PENGELOLAAN KEUANGAN UMKM DALAM UPAYA OPTIMALISASI LABA, PENGEMBANGAN USAHA UNTUK MENCIPTAKAN GOING CONCERN DALAM KOMPETISI BISNIS Eni Kaharti; Dwi Artati; Ika Susilowati
Riset Akuntansi Keuangan Vol 5, No 1 (2020): April 2020
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v5i1.2720

Abstract

Tujuan dari penelitian ini adalah untuk menguji dan membuktikan secara empiris pengaruh kompetensi pengelolaan keuangan pada optimalisasi laba, pengembangan usaha untuk menciptakan going concern dalam kompetisi bisnis. Penelitian ini dilaksanakan di Kabupaten Kebumen. Subjek penelitian adalah UMKM yang ada di Kebumen. Penelitian ini termasuk jenis penelitian kuantitatif. Populasi dalam penelitian ini adalah UMKM yang ada di Kebumen. Instrumen pengumpulan data dilakukan dengan cara menggunakan penyebaran kuesioner. Variabel dependen dalam penelitian ini adalah kompetensi pengelolaan keuangan pada optimalisasi laba dan variabel independen adalah pengembangan usaha. Variabel variabel ini diuji dengan uji asumsi klasik dan digunakan analisis kausal yang bertujuan untuk menganalisi pengaruh variabel independen terhadap variabel dependen. Alat analisis yang digunakan adalah alat analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa kompetensi pengelolaan keuangan pada optimalisasi laba berpengaruh terhadap going concern dan pengembangan usaha berpengaruh terhadap going concern.
Analisis Theory of Planned Behavior dalam Memprediksi Niat Akuntan dalam Memperoleh Gelar Chartered Accountant di Wilayah Jawa Tengah Dwi Artati; Eni Kaharti; Ika Susilowati
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 20 No 1 (2021): Fokus Bisnis
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v20i1.833

Abstract

Abstrak Tujuan dari penelitian ini adalah untuk mengetahui minat dari para akuntan dalam memperoleh gelar Chartered accountant. Melalui penerapan theory of planned behavior (TPB), penelitian ini bermaksud untuk menemukan bukti empiris tentang pengaruh faktor persepsi dan sikap, norma subjektif, dan kontrol perilaku persepsian akuntan terhadap minat untuk memperoleh gelar Chartered accountant. Sample yang digunakan adalah mahasiswa yang sedang menempuh pendidikan akuntan di Jawa tengah. Pada penellitian ini pengujian variabelnya semua sudah lolos uji asumsi klasik dan validitas dan reliabilitas sebelum dilaksanakan pengujian hipotesis yang menggunakan uji regresi dengan alat analisis SPSS 23. Dimana hasil penelitian ini menemukan bahwa variabel sikap tidak berpengaruh terhadap behavioral intention,variabel norma subjektif tidak berpengaruh terhadap behavioral intention, variabel Kontrol perilaku berpengaruh terhadap behavioral intention dalam memperoleh gelar Chartered accountant di Jawa Tengah.
Pengaruh Modal Intelektual terhadap Kinerja Keuangan dan Nilai Pasar Dwi Artati
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 6 No 1 (2017): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v6i1.127

Abstract

This research aims to observe, analyze effect of intellectual capital (VAIC) to financial performance delegated by ROE and market value delegated by M/B (Market to Book Value Ratio), and test the difference intellectual capital (VACA, VAHU, STAVA) at manufacture, trading and financial industry. In addition to, this research observes difference indication of intellectual capital effect to financial performance and market value among manufacture, trading and financial industry. The sample which used was manufacture companies, trading and financial industries at BEI in 2011-2013. This research used company size as control variable delegated by asset. The method of data collecting was done by conducting documentation secondary data using the financial statement of manufacture, trading, and financial companies at BEI and other seconder data. The method of analyses which used weremultiple linier regression analyses, F test, t test, One Way Anova and chow test. The instrument statistik which used was SPSS 22. Based on the findings, it can be concluded that VACA and STAVA affect financial performance (ROE), whereas VAHU doesn’t. Then, VAHU affects market value, whereas VAHU and STAVA don’t. Furthermore, the test of difference of intellectual capital (VACA, VAHU, STAVA) at three companies, such as manufacture, trading and financial industries showed that there was a difference among them. Meanwhile, the verification showed that there is difference the effect of intellectual capital (VACA, VAHU, STAVA) to financial performance and market value. Key words : intellectual capital, VACA, VAHU, STAVA, ROE, M/B, company standard
Pengaruh Kinerja Keuangan Terhadap Return Saham dengan Inflasi Sebagai Variabel Moderasi pada Perusahaan Manufaktur Sub Sektor Logam dan Sejenisnya yang Terdaftar di Bursa Efek Indonesia (BEI) Adinda Putri Yuliana; Dwi Artati
Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi (JIMMBA) Vol. 4 No. 5 (2022): JIMMBA
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jimmba.v4i5.151

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Return on Assets (ROA), Earning Per Share (EPS), Current Ratio (CR), dan Debt to Equity Ratio (DER) terhadap return saham dengan inflasi sebagai variabel moderasi pada perusahaan manufaktur sub sektor logam dan sejenisnya yang terdaftar di Bursa Efek Indonesia (BEI). Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur sub sektor logam dan sejenisnya yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020 dengan jumlah keseluruhan 17 perusahaan. Metode pengambilan sampel pada penelitian ini adalah metode purposive sampling dengan perolehan jumlah sampel sebanyak 15 perusahaan sehingga menghasilkan data berjumlah 75. Teknik analisis yang digunakan adalah uji asumsi klasik, uji regresi linier berganda, uji hipotesis, dan uji residual dengan program SPSS 25. Hasil penelitian menunjukkan bahwa Return on Assets (ROA), Current Ratio (CR), dan Debt to Equity Ratio (DER) tidak berpengaruh terhadap return saham, Earning Per Share (EPS) berpengaruh negatif terhadap return saham, serta inflasi tidak dapat memoderasi hubungan Return on Assets (ROA), Earning Per Share (EPS), Current Ratio (CR), dan Debt to Equity Ratio (DER) terhadap return saham.
Pengaruh Struktur Modal, Profitabilitas dan Ukuran Perusahaan Terhadap Nilai Perusahaan pada Perusahaan Sektor Transportasi yang Terdaftar di BEI Periode 2019-2021 Rifqi Adhitama Firdaus; Dwi Artati
Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi (JIMMBA) Vol. 5 No. 4 (2023): JIMMBA
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jimmba.v5i4.469

Abstract

This study aims to determine the effect of capital structure, profitability and firm size to firm value. The variable of company value is proxied by Price to Book Value (PBV), capital structure policy proxies with Debt to Equty Ratio (DER), profitability proxies with Return on Asset (ROA) and firm size is measured using the formula Ln (Total Asset). The population in this study is a transportation company listed on the Indonesia Stock Exchange (BEI) in 2019-2021 as many as 12 companies. The sample of research is 11 companies with purposive sampling method. The method used in this research is quantitative method. Data analysis used multiple linear regression analysis with SPSS 25 program. The result showed that capital structure had positive effect on firm value, profitability had negative effect on company value and firm size had negative effect on firm value simultaneously.
PENGARUH KEBIJAKAN DIVIDEN, LEVERAGE DAN EARNING VOLATILITY TERHADAP VOLATILITAS HARGA SAHAM PADA PERUSAHAAN YANG TERDAFTAR DALAM INDEKS LQ45 Dwi Artati; Siti Laeli Wahyuni
JURNAL EKONOMI PERJUANGAN Vol. 5 No. 1 (2023): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v5i1.1250

Abstract

This research aims to find out the effect of Return on Assets (ROA), Earning Per Share (EPS), Current Ratio (CR), and Debt to Equity Ratio (DER) on the return of stocks with inflation as moderation variables in manufacturing companies of metal sub-sectors and the like listed on the Indonesia Stock Exchange (IDX). The population used in this study is metal sub-sector manufacturing companies and the like listed on the Indonesia Stock Exchange (IDX) for the period 2016-2020 with a total of 17 companies. The sampling method in this study is a purposive sampling method with the acquisition of the number of samples as many as 15 companies so as to produce data amounting to 75. The analytical techniques used are classical assumption tests, multiple linear regression test, hypothesis tests, and residual tests with the SPSS 25 program. The results showed that Return on Assets (ROA), Current Ratio (CR), and Debt to Equity Ratio (DER) had no effect on stock returns, Earnings Per Share (EPS) negatively affected stock returns, and inflation could not moderate the relationship of Return on Assets (ROA), Earning Per Share (EPS), Current Ratio (CR), and Debt to Equity Ratio (DER) to return on shares.
Co-Authors Adinda Putri Yuliana Eni Kaharti Eni Kaharti Ika Susilowati Ika Susilowati Munjiyah Munjiyah Nofia Sari Rifqi Adhitama Firdaus Siti Laeli Wahyuni Siti Nurlaeli Tri Yundari