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All Journal Jurnal Ekonomi Akuntansi Krida Wacana Jurnal Akuntansi Jurnal Akuntansi
Elizabeth Sugiarto Dermawan
Universitas Tarumanagara
Economics, Econometrics & Finance Education

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Journal : Akuntansi Krida Wacana

 1 
Kaitan Free Cash Flow, Perubahan Debt Equity Ratio dan Return Saham pada Perusahaan-Perusahaan Manufaktur yang Go Public di Bursa Efek Indonesia Tahun 2009-2010 Dermawan, Elizabeth Sugiarto; Ekadjaja, Agustin; Indrajati, MF Djeni
Akuntansi Krida Wacana vol. 13 no. 1 April 2013
Publisher : Akuntansi Krida Wacana

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Dampak Krisis Kelangsungan Hidup Perusahaan Terhadap Informasi Akuntansi dan Peran Akuntan Dermawan, Elizabeth Sugiarto
Akuntansi Krida Wacana vol. 10 no. 3 September 2010
Publisher : Akuntansi Krida Wacana

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KAITAN INTELLECTUAL CAPITAL TERHADAP RASIO PROFITABILITAS PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE 2014-2015 Dermawan, Elizabeth Sugiarto
Akuntansi Krida Wacana VOL. 17 NO. 1 JANUARI - JUNI 2017
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ABSTRACT This study aimed to investigate the association Intellectual Capital and profitability ratios consumer goods industries listed in the Indonesia Stock Exchange (BEI) in the period 2014-2015. Intellectual Capital is measured by the Value Added Intellectual Coefficient (VAIC) and the company’s financial performance is measured by Return on Assets (ROA). Hypothesis testing cross section data in this study using multiple linear regression model with a significance level of 5%. F test results showed that the VACA, VAHU, and STVA have significant influence jointly on profitability ratios. The results of this study also concluded that the cross section partially only VAHU consistent positive significantly effect on the profitability ratio (ROA), while VACA and STVA consistent no significantly effect on the profitability ratio (ROA). In time series data is not normal so that the study was tested with non-parametric test. Data hypothesis testing time series with Spearman’s Rho show a correlation between VACA, VAHU, and STVA entirely significant positive to ROA. Keywords: intellectual capital, profitability ratio, consumer goods industry.   ABSTRAK Penelitian ini bertujuan untuk menginvestigasi kaitan Intellectual Capital terhadap rasio profitabilitas perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2014-2015. Intelectual Capital diukur dengan Value Added Intellectual Coefficient (VAIC) dan kinerja keuangan perusahaan diukur dengan Return on Asset (ROA). Uji hipotesis data cross section dalam penelitian ini menggunakan model regresi linear berganda dengan tingkat signifikansi sebesar 5%. Hasil uji F menunjukkan bahwa VACA, VAHU, dan STVA mempunyai pengaruh yang signifikan secara bersama-sama terhadap rasio profitabilitas perusahaan. Hasil penelitian ini secara cross section juga menyimpulkan bahwa secara parsial hanya VAHU konsisten berpengaruh signifikan terhadap rasio profitabilitas (ROA), sedangkan VACA dan STVA konsisten tidak berpengaruh signifikan terhadap rasio profitabilitas (ROA). Secara timeseries data penelitian ini tidak normal sehingga diuji dengan uji non parametrik. Uji hipotesis data timeseries dengan Spearman’s Rho menunjukkan kaitan VACA, VAHU, dan STVA yang seluruhnya signifikan positif terhadap ROA. Kata Kunci: modal intelektual, rasio profitabilitas, sektor industri barang konsumsi. 
PERSEPSI MAHASISWA S1 AKUNTANSI TERHADAP PERUBAHAN STANDAR AKUNTANSI KEUANGAN Widjaja, Djeni Indrajati; Dermawan, Elizabeth Sugiarto
Akuntansi Krida Wacana VOL. 18 NO. 2 JULI-DESEMBER 2018
Publisher : Akuntansi Krida Wacana

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This study uses primary data with respondents who represent undergraduate accounting students. The distribution of questionnaires was done either manually or through google form at Tarumanagara University, Universitas Pelita Harapan, Universitas Krida Wacana, and STIE Trisakti. The specific target of this study is to evaluate the academic perspective (undergraduate accounting student) on the change of SAK and the readiness of academics (undergraduate accounting students) to understand the new paradigm contained in SAK. This study also examines the correlation between undergraduate accounting students’ perception on Change of SAK, Expectation of Cost of Benefit, General Interpretation, and Accountability of Accountant’s Responsibility to Perception of Undergraduate Accounting Students on the Benefit of SAK Change. The results of this study indicate that there is a positive and significant influence between the perceptions of undergraduate students of accounting for changes in SAK, on the expectations of cost benefits, and on accountability education responsibilities to the benefits of changes in SAK. On the other hand there is also a positive but insignificant influence from the perception of undergraduate accounting students on the general interpretation of SAK against the benefits of SAK change.Keywords: persepsi, perubahan SAK, harapan biaya manfaat, interpretasi umum, tanggungjawab pendidikan akuntansi, dan keuntungan.
Dampak Krisis Kelangsungan Hidup Perusahaan Terhadap Informasi Akuntansi dan Peran Akuntan Elizabeth Sugiarto Dermawan
Jurnal Akuntansi vol. 10 no. 3 September 2010
Publisher : Jurnal Akuntansi

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Abstract

Kaitan Free Cash Flow, Perubahan Debt Equity Ratio dan Return Saham pada Perusahaan-Perusahaan Manufaktur yang Go Public di Bursa Efek Indonesia Tahun 2009-2010 Elizabeth Sugiarto Dermawan; Agustin Ekadjaja; MF Djeni Indrajati
Jurnal Akuntansi vol. 13 no. 1 April 2013
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FAILURE OF CORPORATE GOVERNANCE - A CASE STUDY AT PT GARUDA INDONESIA TBK Yuniarwati; I Cenik Ardana; Elizabeth Sugiarto Dermawan
Jurnal Akuntansi Vol. 21 No. 1, JANUARI - JUNI 2021
Publisher : Jurnal Akuntansi

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The topic of corporate governance became the focus of research, discussions, seminars and recent regulatory reforms following a wave of failures in implementing the governance of multinational companies in various countries. In Indonesia, PT Garuda Indonesia Tbk is a public company that has failed in implementing a good corporate governance system. The purpose of this study is to investigate the factors causing the failure of corporate governance. The research method uses a single case study. The research subject was PT Garuda Indonesia Tbk during the period 2018-2019. The results showed that the failure of the implementation of the corporate governance system at PT Garuda Indonesia Tbk was caused by the crisis of ethical leadership in almost all the highest ranks of the company. This study reinforces the findings of the latest researchers who revealed the absence of ethical leadership as a cause of failure in implementing corporate governance in various companies and emphasized the important role of ethical leadership in a business entity or organization.   Keywords: ethical leadership, corporate governance, case studies
Co-Authors Agustin Ekadjaja Agustin Ekadjaja Ardana, I Cenik Aritonang, Lerbin R Djeni Indrajati Widjaja I Cenik Ardana Lerbin R Aritonang Merry Susanti MF Djeni Indrajati Widjaja, Djeni Indrajati Yuniarwati Yuniarwati Yuniarwati Yuniarwati, Yuniarwati