Article Per Year (5 Year)
p-Index From 2019 - 2024
6.846
P-Index
This Author published in this journals
All Journal Conference In Business, Accounting And Management (Cbam) 2012 Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ilmiah Telaah Manajemen Jurnal Bisnis dan Ekonomi Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis JURNAL AKUNTANSI DAN AUDITING JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Proceeding Fakultas Ekonomi JDM (Jurnal Dinamika Manajemen) Abdimas Jurnal Mahasiswa Pasca Sarjana Media Ekonomi dan Manajemen Students´ Journal of Accounting and Banking Infestasi AKSES: Jurnal Ekonomi dan Bisnis Proceeding SENDI_U Jurnal Akuntansi dan Pajak AKUNTANSI DEWANTARA Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal Organisasi Dan Manajemen Jurnal Analisis Bisnis Ekonomi AKTSAR: Jurnal Akuntansi Syariah PROCEEDINGS Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal STIE Semarang (Edisi Elektronik) Jurnal Keuangan dan Bisnis International Journal of Islamic Business and Economics (IJIBEC) Jurnal Ilmu Manajemen dan akuntansi Terapan (JIMAT) Valid Jurnal Ilmiah Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Jurnal Akuntansi The Indonesian Journal of Accounting Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) PENA ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Jurnal Abdimas Musi Charitas Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Islamic Business and Economics Jurnal Keuangan dan Bisnis
Pancawati Hardiningsih
Fakultas Ekonomika Dan Bisnis Universitas Stikubank
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Medicine & Pharmacology Nursing Public Health Social Sciences

Published : 151 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 151 Documents
Search

 1   2   3   4   5 
RASIO KEUANGAN SEBAGAI PREDIKATOR LABA DIMASA YANG AKAN DATANG Angga Pangondian Sinaga, 03.25.03.0011; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to know the influence of profit changes, changes receivable, changes in inventories, changes in the cost of administration and sales, gross profit on sales changes to predict profit a year ahead on the manufacturing company that listed on the Indonesia stock exchange (IDX).This research using a sample of as many as 48 to win the manufacturing company profit on each annual period. selected by using the method of purposive sampling and use of secondary data in the form of financial statements and auditan income statement period 2008-2010 in manufacturing companies listed on the Indonesia stock exchange (IDX), Regression Analysis used to test the hypothesis. The results showed that the variable profit and gross profit on the sale of influential positive future profits against to come, whereas the variable receivable, inventory, accounts Sales and Administration Costs have no effect against future profits to come.Keywords: Pofit, receivable, Inventory, Cost Administration and Sale, Gross Profit on Sale.
INFLUENCE OF TAX-DEFERRED INTEREST BURDEN, THE BURDEN OF TAXES TODAY, AND THE ACCRUAL OF EARNING MANAGEMENT IN DETECTING Fitra Sutriaji, 07.05.52.0098 Muhammad; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze the ability of tax-deferred interest burden and the current tax burden for profit management detection. Profit management gives managers the flexibility to protect themselves and the company in anticipation of events that are unexpected for the benefit of the parties involved.The population in this study is a company manufacturing sectors listed on the Indonesia stock exchange during 2008- 2010. The sample was chosen by purposive technique gained as much as 40 issuers. Logistic regression analysis techniques in this research is used to test the hypothesis.The results of this research show that tax burden now affect the management profit while tax burden-deferred interest accrual and have no effect.Keywords: management, income tax-deferred interest burden, the burden of taxes now, the accrual.
PENGARUH CORPORATE GOVERNANCE PADA CORPORATE SOCIAL RESPONSIBILITY DAN EARNING MANAGEMENT TERHADAP NILAI PERUSAHAAN Achmad Subari, 08.05.52.0108; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research to analyze the effect of corporate governance on CSR and earning management of the corporate value after the issuance of Law No. 40 Year 2007 regarding Limited Liability Company in manufacturing companies on the Stock Exchange with the perspective of agency theory and expectancy theory. Appropriate agency to resolve the conflict theory and agency theory expectations are expecting a certain strength to enhance shareholder value.The research proved that corporate governance has no effect on corporate value, CSR affects corporate value, earning management doesn’t affect on corporate value, corporate governance proved not as moderating variableon CSR and corporate value, corporate governance proved to be a moderating variable on earning management and corporate value. In  this study supports the agency theory and expectacy theory to enhance shareholder value.Keywords: Corporate Governance, Corporate Social Responsibility, Earning Management, Corporate Value
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG GO PUBLIK DI BEI Amelia Ima Susanti, 07.05.52.0067; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The reseach is in an examinitam which examine and analyze the influence of size of the company, business risk, active growth, and profitability towards the capital structure in go public manufacture company in Indonesia Stock Exchange in 2007-2009.The Population of the research is a manufacture company which is joined In Indonesia Stock Exchange since 2007 until 2009. Meanwhile, the sample of the research is a go public manufacture company which is joined in Indonesia Stock Exchange from 2007 to 2009 by taking’’ Purposive Sampling’’ sample.The Result of the research shows that the hypothesis examination result shows that: (a). The size of the company has positive significant influence towards the capital structure of go public manufacture company in 2007-2009. (b). The business risk doesn’t have influence towards the capital structure of go public manufacture company in 2007-2009. (c) The active growth has positive significant influence towards the capital structure of go public manufacture company in 2007-2009. (d) Profitability has negative significant influence towards the capital structure of go public manufacture company in 2007-2009. The size of company, business risk, active growth, and profitability simultantly has an influence towards the capital structure variable.Keywords: The size of the company, business risk, active growth, and capital structure profitability.
BEHAVIOR OF INDIVIDUAL TAXPAYERS AND CORPORATE TAXPAYERS IN THE IMPLEMENTATION OF SELF ASSESSMENT SYSTEM Abdul Muis, 08.05.52.0190; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to investigate and analyze the application of functions to calculate, pay, reporting, counseling, supervision, and services in the self assessment system at KPP Pratama Semarang Barat.This study population penghasilah tax only on the individual taxpayer who has a free employment agency and taxpayers residing in KPP Pratama Semarang Barat. Sampling technique using purposive sampling. Source of data is primary data obtained by distributing questionnaires and interviews directly from the 2nd of January to February 2, 2012 obtained the data as much as 53 individual taxpayer and the taxpayer Agency 50 persons. Mechanical analysis of qualitative data using descriptive statistics with percentages.The results showed that the self assessment system has not been implemented properly. Proved most taxpayers do not calculate their own taxes even if the taxpayer has to pay taxes on time. Taxpayers tax report is not due to consciousness, but because of fear of fines. Information about the extension has not been implemented properly. Tax officials have not implemented the system with good judgment, but its also a supervisory function carried too far. So also with the officials have not implemented the service tax to the max.Keywords: taxpayers, tax authorities, self assessment system
Kemampuan Beban Pajak Tangguhan, Akrual dan Size Untuk Mendeteksi Manajemen Laba Ability of Deferred Tax Expense, Accrual and Size for Detecting Earnings Management Friszal Anggi Nurlindra, 08.05.52.0181; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed examine the effect of the deferred tax asset and analyze, discretionary accruals and earnings management on the size of a manufacturing company that went public in Indonesia.The population in this study is a company engaged in the manufacturing sector are listed in Indonesia Stock Exchange (BEI) in 2008-2010. According to established criteria contained 37 samples. Analysis technique used is logistic regression.The results showed that the deferred tax liabilities have no effect on earnings management. Meanwhile, discretionary accruals and size effect on earnings management.Keywords: Earnings Management, Deferred Tax liabilities, Discretionary Acruaals, Size
PENGARUH KONSERVATISME TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) Atim Hariati Supartono, 09.05.52.0137; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine the effect of accounting conservatism on earnings response coefficient (ERC), which accounting conservatism is explained by several components that have a relationship with conservatism. The components are then diijadikan a variable to test its effect on the ERC. So the independent variables in the study include discretionary accruals, debt covenants, growth opportunities and firm size. Meanwhile, the dependent variable is the ERC. This study used a sample of manufacturing firms listed on the Indonesia Stock Exchange (IDX) year observation period 2008-2011. Data were collected using purposive sampling method in order to obtain a sample of 160 companies. This study uses multiple regression analysis to data analysis. Results from the study showed discretionary accruals, debt covenants, and growth opportunities are not effect the ERC. Meanwhile, company size significant positive effect on the ERC. Keywords: Earning Response Coefficient, Discretionary Accruals, Covenant Debt, Growth Opportunities and Company Size.
ANALISIS HUBUNGAN ANTARA EKSTENSIFIKASI WAJIB PAJAK, SURAT SETORAN PAJAK DAN KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK Alex Herdianto, 08.05.52.0193; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Efforts made by the Directorate General of Taxation to meningkatkatkan state income taxation of the sector is to conduct searches or extensification taxpayers and improve tax compliance in submitting or report the amount of tax payable into the Tax Payment (SSP). The research objective to be achieved is to know how the relationship of the number of taxpayers, the Tax Payment (SSP), and taxpayer compliance to existing Revenue Tax Office Primary Palmerah Jakarta. In this study, samples were selected using purposive sampling technique that samples the criteria Compliant Taxpayers (timely submission of tax payable by the taxpayer) at the Jakarta Tax Office Primary Palmerah during the period from 2008 to 2011 on a monthly basis. Taxpayers who dutifully used as research data is Taxpayer Effective in 2008 to 2011. The type of data used in the form of secondary data obtained from the Tax Information System (SIP) Administrative Section of Taxation (TUP), SIP The Integrated Services (TPT), SIPs Data Processing and Information Section (SPDI), SIPs Directorate General of Taxation or Monitoring Payment of Tax reporting (MP3), Master File Tax Office Primary Palmerah in Jakarta from 2008 to 2011. Data analysis methods used were correlation analysis and hypothesis testing using Pearson Product Moment Correlation. These results indicate that the hypothesis is rejected, which means that the number of taxpayers have the relationship with the Revenue because the linearity of the relationship between the number of taxpayers with Revenue. While the second hypothesis is accepted, which means the Tax Payment Receipts Tax have the relationship with as there are relationships in the linearity between the Tax Payment Receipts Tax. The results of the third hypothesis is rejected, which means have the Taxpayer Compliance with Tax Filing relationship because there is linearity of the relationship between the Taxpayer Compliance with Tax Filing. Keywords: extensification Taxpayers, Tax Payment, Tax Compliance and Tax Filing.
EFEKTIFITAS CORPORATE GOVERNANCE PADA HUBUNGAN MANAJEMEN LABA DAN KINERJA KEUANGAN Irma Deviana, 08.05.52.0175; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research analyze Earnings Management Influence to financial Performance, Influence Corporate Governance to financial Performance, Influence Corporate Governance to Earnings Management Relationship with financial Performance. Population in observational it is enrolled manufacturing business at Indonesian Stock Exchange (BEI) year 2009-2011 one chose by methods purposive is sampling which is sample chose by sample elect criterion already been determined. Of 160 enrolled manufacturing business at BEI year 2009 2011, base criterion already being established acquired total elected sample available 17 firms each year it, so sample that is utilized (n ) as much 51 (17 x 3 years) observation data. Base observational result and study upon can take conclusion as follows Earnings Management not significant ascendant to financial performance. Corporate governance are not influential significant to financial performance. Corporate governance are not influential significant to Earnings Management relationship with financial performance. That research also proves that corporate governance not such the moderate variable among Earnings Management with financial performance. Keywords: Corporate Governance, Earnings Management, Financial Performance
PENGARUH PRICE BOOK VALUE, PRICE EARNING RATIO, DAN DIVIDEND YIELD TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2008-2010 Nurul Afandi, 0835030717; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aim to analyze influence of Price Book Value, Price Earning Ratio and Dividend Yield to Stock Return by partial in Indonesian Stock Exchange. Population in this research [is] manufacturing business which have been noted in Effect Exchange Indonesia till year period 2010. Research Sample with criterion which have been determined to be to be obtained by counted 14 manufacturing business which is go public in Indonesian Stock Exchange during 3 year, so that processed by data counted 42 data. Result of examination in obtaining that there is influence which significant and is positive of PBV to Stock Return by partial, there no influence which significant PER to Stock Return by partial, and there no influence which Dividend Yield significant to Stock Return by partial. Keywords: Price Book Value, Price Earning Ratio, Dividend Yield and Stock Return
Co-Authors 03.25.03.0011 Angga Pangondian Sinaga 07.05.52.0067 Amelia Ima Susanti 07.05.52.0087 Ganny Frido Setiawan 07.05.52.0098 Muhammad Fitra Sutriaji 0725030030 Andre Budi Wicaksono 08.05.52.0108 Achmad Subari 08.05.52.0175 Irma Deviana 08.05.52.0181 Friszal Anggi Nurlindra 08.05.52.0190 Abdul Muis 08.05.52.0193 Alex Herdianto 08.3503.0704 Sarana Hadi Wibowo 0835030717 Nurul Afandi 0835030720 Filzah Zafiroh 09.05.52.0055 Desy Tri Ratnasari Kene 09.05.52.0065 Diah Retno Palupi 09.05.52.0137 Atim Hariati Supartono 09.05.52.0141 Yandytia Kusuma Aji Damanik 09.05.52.0171 Vaya Sekar Kemala 10.05.52.0005 Stephanie Gracia Sutiyanto 10.05.52.0009 Nisa Kamela 10.05.52.0057 Lia Novita Sari 10.05.52.0066 Adhitia Widiyanto 10.05.52.0142 Henry Adi Kurnianto 10.05.52.0146 Dyah Sawitri 10.05.52.0165 Dheny Indra Gunawan 10.05.52.0187 Septian Ardi Prabowo 11.05.52.0006 Dhisa Deviana 11.05.52.0010 Ratna Arsita Sari, 11.05.52.0010 11.05.52.0026 Herzegovina Amarta 11.05.52.0079 Lukitasari Winastuti, 11.05.52.0079 11.05.52.0099 Dita Septiana Sari 11.05.52.0129 Lintang Jingga Widua, 11.05.52.0129 11.05.52.0130 Novia Hari Wulandari 11.05.52.0168 Umi Dwi Susanti 11.05.62.0003 Desy Nurkhasanah 11.05.62.0006 Aprilia Pancawati 11.42.02.0092 Elysabeth Irma Lestari Wameyop 12.05.52.0001 Amalia Rahmawati, 12.05.52.0001 12.05.52.0027 Winda Plorensia Amilia. P, 12.05.52.0027 12.05.52.0053 Yuli Widiastuti, 12.05.52.0053 Achmad Badjuri Afifatul Jannah Afri Mei Saputra, 13.05.52.0107 Agung Anugerah Adhipratama Ahmadani Syah Melenio Rohim Alfasadun Alfasadun Alvina Damayanti Anggi Nadila Putri Anggit Wahyu Pambudi., 14.05.52.0236 Anisa Sekar Pramesti Ariani, Nenny Ashobah, Siti Nur Fajriah Askar Yunianto Aulia Muqsita Majid, 08.3503.0702 Aulia Muqsita Majid, 08.3503.0702 Aulia Nastiti Bambang Sutejo Caecilia Srimindarti Caecilia Srimindarti Cahyani, IgnatiaKusuma Catur Ragil Sutrisno Ceacilia Srimindari Ceacilia Srimindarti Ceacilia Srimindarti Ceacilia Srimindarti Ceacilia Srimindarti Ceacilia Srimindarti Ceacilia Srimindarti Ceacilia Srimindarti Ceacilia Srimindarti Ceacilia Srimindarti, Ceacilia Cici Andriani Widyaningsih Dewi Gayatri Mandasari, 12.05.52.0229 Dewi Gayatri Mandasari, 12.05.52.0229 Dhevita Niken Hapsari dhiah putri wulandari Dhisa Deviana, Dhisa Dini Tsaa Afnitasari Ella Rahmawati, 14.05.52.0299 Ella Rahmawati, 14.05.52.0299 Eny Rufiyad Mawati, 13.05.52.0043 Eny Rufiyad Mawati, 13.05.52.0043 Etna Nur Afri Yuyetta Firdaus DamasSeptio Ardiansyah Greg Anggana Lisiantara Haniatus Sa’diyah, 13.05.62.0009 Haniatus Sa’diyah, 13.05.62.0009 Hardian Nurul Agustin, 12.05.52.0173 Hardian Nurul Agustin, 12.05.52.0173 Haryanto, M. Y. Dedi Heni Sumiyati, 13.05.52.0171 Heni Sumiyati, 13.05.52.0171 Heri Sutanto Ida Kristiana Ignatia Kusuma Cahyani, 15.05.52.0124 Indira Djanuarti Indri Nur Wakhidati Indri Nur Wakhidati, 12.05.52.0099 Indri Nur Wakhidati, 12.05.52.0099 Intan Isnaeni, 14.05.52.0096 Ira Setiawati Iszardani, Cindy Gustiara Khanifah Khanifah Kristiana, Ida Lulukil Maknun, 14.05.52.0241 Lutfi Surya Kusuma Maryono Maryono Meyda Putri Moch Irsad Nenny Ariani Novita Mariana Nur Fajriyah Rizkiyani O., Rachmawati Meita Putri, Septian Eka Rachmawati Meita O. Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Ravenski Nadia Friesta, 13.05.52.0199 Ravenski Nadia Friesta, 13.05.52.0199 Retno Ika Sundari, Retno Ika RR Dewi Handayani Rr. Tjahjaning Poerwati Rufiyad Mawati, Eny Rufiyad Mawati, Eny Septi Anggraeni Shalina Qinta Pratiwi Siti Purwaningsih, 12.05.52.0222 Siti Purwaningsih, 12.05.52.0222 Sri Mulyani, 14.05.52.0283 Srimindari, Ceacilia Srimindarti, Caecilia Srimindarti, Ceacilia Stefania Sri Putri Aliuk Sulasminingsih Sulasminingsih Sulastri Sunarto Sunarto Tia Fatmawati, 13.05.52.0082 Tia Fatmawati, 13.05.52.0082 Umi Nur Arofah, 13.05.52.0075 Umi Nur Arofah, 13.05.52.0075 Vina Natasya Wening Tiyas Kusumawati, 12.05.52.0188 Wening Tiyas Kusumawati, 12.05.52.0188 Widyawati Widyawati Winda Plorensia A.P Woro Hestiningsih Yohanes Septo Wahyu Kristiyan, 12.05.52.0201 Yohanes Septo Wahyu Kristiyan, 12.05.52.0201 Zati Rizka Fadhila Zati Rizka Fadhila, 13.05.52.0227 Zati Rizka Fadhila, 13.05.52.0227