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All Journal Dinamika Akuntansi Keuangan dan Perbankan Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Students´ Journal of Accounting and Banking Proceeding SENDI_U Jurnal Akuntansi dan Pajak Indonesia Accounting Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
G. Anggana Lisiantara
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALISIS PENGARUH CAPITAL ADEQUACY RATIO, LOAN TO DEPOSIT RATIO, NON PERFORMING LOAN, LEVERAGE MULTIPLIER, LOAN TO ASSETS RATIO, EQUITY TO TOTAL ASSETS RATIO TERHADAP PROFITABILITAS PERBANKAN (Studi Kasus Pada Bank Umum Konvensional yang Terdaftar di BEI Periode Tahun 2012-2016) Diana Sulistiyaningrum, 14.05.52.0205; Lisiantara, G. Anggana
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to examine the impact of Capital Adequacy Ratio, Loan to Deposit Ratio, Non Performing Loans, Leverage Multiplier, Loan to Assets Ratio, Equity to Total Assets Ratio Toward Banking Profitability (In Conventional Commercial Banks Listed on BEI in the Year of 2012-2016). Besides, the measurement of bank profitability used was Return On Assets. Moreover, sampling method used was purposive sampling with period of research in the year of 2012 until 2016 and obtained by 21 banking company. The relationship and / or the impact between variables was explained by using analysis method of panel data regression using Eviews 9.0 program. The result of the research showed that CAR had no significant effect to ROA, LDR had significant positive effect to ROA, then NPL and LAR had significant negative effect to ROA, and LM and EAR had no significant negative effect to ROA.Keywords: Financial Ratio, Profitability, Conventional
FAKTOR-FAKTOR YANG MEMPENGARUHIKUALITAS LABA (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSAEFEKINDONESIA PADA PERIODE 2014-2016) Susanti Purboningsih, 14.05.52.0106; Lisiantara, G. Anggana
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to examines and analyzes the effect of capital structure, company size, profit growth, liquidity, profitability and liquidity to the quality of earnings at manufacturing companies listed on the Stock Exchange 2014-2016. In this study the researchers used the financial population data of manufacturing companies listed on the Stock Exchange during the years 2014-2016. The relationship between variables and or described by using multiple regression analysis. The result showed that the variables of capital structure, earnings growth, and liquidity is not significant positive effect on the quality of eranings. In the variable size of the company and significant positive effect on the quality of earnings. While the profitability variable and no significant negative effect on the quality of earnings. Keywords : Capital Structure, Company Size, Income Gwowth, Liquidity, Profitability, and Quality of Earnings.
PENGARUH INDEPENDENSI, KOMPETENSI, AKUNTABILITAS, DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT (Studi Pada Auditor Kantor Akuntan Publik Kota Semarang) Yuni Listiani, 14.05.52.0153; Lisiantara, G. Anggana
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study is intended to identify the impact of independence, competence, accountability, and time budget pressure on audit quality. This study was conducted at Public Accounting Firm (KAP) of Semarang city. Population in this research is auditor working at Public Accounting Firm (KAP) in Semarang City. Sampling was done by using convenience sampling method and the number of samples were 53 respondents. The primary data retrieval method used is questionnaire method. And data analysis using multiple linear regression model. the results of this study show that independence, competence, and accountability have a significant positive effect on audit quality, while time budget pressure has no effect on audit quality. Keywords: Independence, competence, accountability, time budget pressure and audit qualit
LIKUIDITAS, LEVERAGE, OPERATING CAPACITY, PROFITABILITAS, SALES GROWTH SEBAGAI PREDITOR FINANCIAL DISTRESS (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2016) Lisiantara, G. Anggana; Febrina, Lilik
Proceeding SENDI_U 2018: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

Penelitian ini dilakukan untuk meneliti pengaruh rasio likuiditas, leverage, operating capacity, profitabilitas dan sales growth terhadap financial distress. Penelitian ini diadakan di perusahaan manufaktur yangterdaftar di BEI periode 2013-2016. Jumlah sampel yang terpilih adalah sejumlah 260 amatan yang ditentukan dengan menggunakan metode purposive sampling. Pengumpulan data dilakukan dengan teknik dokumentasi yang dikumpulkan melalui situs BEI dan Pojok BEI-Unisbank Stikubank (Unisbank). Teknik analisis yang digunakan yaitu regresi logistik. Hasil analisis dari penelitian ini menyatakan bahwa rasio leverage, operating capacity, dan profitabilitas mampu mempengaruhi financial distress, sedangkan rasio likuiditas dan sales growth tidak mampu mempengaruhi financial distress.
PENGARUH LIQUIDITY RATIO, CREDIT RISK RATIO, PRIMARY RATIO, COMPANY SIZE TERHADAP PROFITABILITY (STUDI KASUS PADA BANK PEMBANGUNAN DAERAH DI INDONESIA PERIODE 2014-2018) Kustyaningrum, Aprilliya; Lisiantara, G. Anggana
Proceeding SENDI_U 2020: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

Tujuan penelitian ini untuk menganalisis pengaruh variabel Liquidity Ratio, Credit Risk Ratio, PrimaryRatio, Company Size terhadap Profitability, pada seluruh Bank Pembangunan Daerah di Indonesia yangterdaftar di Otoritas Jasa Keuangan periode 2014-2018, dengan menggunakan metode purposive sampling.Penelitian ini menggunakan analisis regresi data panel Eviews 9, pilihan model regresi data panel yangmeliputi Estimasi Common Effect Model (CEM), Fixed Effect Model (FEM) dan Random Effect Model (REM).Pemilihan model menggunakan Uji Chow dan Uji Hausman. Hasil kedua uji ini, merekomendasikan analisismenggunakan output estimasi Random Effect Model (REM). Hasil penelitian menunjukkan bahwa PrimaryRatio (EAR) berpengaruh signifikan positif terhadap Profitability (ROA), Cedit Risk Ratio (NPL) dan CompanySize (Total Assets) berpengaruh signifikan negatif terhadap Profitability (ROA) sedangkan Liquidity Ratio(LAR) tidak berpengaruh terhadap Profitability (ROA).
Analysis of factors affecting audit delay in manufacturing and financial companies listed on IDX Muna, Eristamia Faizul; Lisiantara, G. Anggana
Indonesia Accounting Journal Vol 3, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.33169

Abstract

The study aims to identify and analyze the factors affecting the audit delay. The study includes a quantitative study using secondary data obtained from the company’s financial statement. The study’s population constituted the entire manufacturing and finance companies listed on the Indonesia Stock Exchange during the year 2018-2019. The sample is collected by using purposive sampling over the listed companies in the criteria that the company publishes the audited financial report as of December 31 and also shows the data needed in the study. The sample which has met the criteria is 510 companies and analyzed by multiple linear regression analysis. The results show that the industrial type and complexity of the company have a positive influence on the audit delay, the auditor opinions, the reputation of Public Accounting Firm and the company’s size have a negative impact on the audit delay, while the profitability does not affect the audit delay.
FINANCIAL DISTRESS PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Ida Mustahgfiroh; G. Anggana Lisiantara
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.2888

Abstract

Abstract This researcheri examinesi how profitability, liquidity, leverage, andi market ratios affect fiinanciali distress. Thei sample usedi is real estate and propertiyi companies listedi on the Indonesia Stocki Exchangei for the periodi 2016i to 2019. Thei samplingi methodi uses purposive samplingi so that 144i real estate andi property companies are obtained. This study uses paneli data regressioni analysisi tecihnique withi the help ofi Eviewsi 9. This studyi shows that the independenti variable profitabilityi has no significanti effect on financiali distress. Liquidityi has no effecti on financiali distress, Leveragei has a significanti positive effiecti on financiali distress, and Marketi Ratio has no effect oni financiali distress.
PERPUTARAN KAS, PERPUTARAN PERSEDIAAN, DAN PERPUTARAN PIUTANG DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL TERHADAP PROFITABILITAS (Studi pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2014 Virginia Elsa Haryono; G. Anggana Lisiantara
Dinamika Akuntansi Keuangan dan Perbankan Vol 7 No 1 (2018): Vol. 7 No. 1 2018
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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Abstract

The purpose of this studies is to examine relation influence cash turnover, inventory turnover, receivable turnover and firm size as a control variable on the profitability of manufacturing companies in the consumer goods industry sector in the Indonesia Stock Exchange for the period of 2014-2017. This studies conducted on 149 sample sector consumer goods manufacturing companies that published annual report in period of 2014-2017 used Rupiah. This studies was quantitative studies by using multiple linear regression. The result of study concluded that that cash turnover, inventory turnover, and receivable turnover were proved did not have influence on profitability (ROA). Keyword: cash turnover, inventory turnover, and receivable turnover
PENGARUH MANAJEMEN PAJAK, PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Nadya Mei Aulia; G. Anggana Lisiantara
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 15 No 2 (2022): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v15i2.772

Abstract

This study aims to examine the effect of tax management, profitability, liquidity, leverage, and firm size on firm value in property and real estate companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The sampling technique in this study used a purposive sampling technique. The data used is secondary data in the form of company financial statements obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The number of samples used in this study were 74 companies. The results obtained in this study are tax management, liquidity, leverage have no effect on firm value. However, profitability and firm size have a positive and significant effect on firm value.
PENGARUH LDR DAN LAR TERHADAP NPL PADA BPR DI KOTA SEMARANG DENGAN CAR DAN BANK SIZE SEBAGAI VARIABEL KONTROL (STUDI KASUS PADA OJK PERIODE 2016-2020) Siti Choiriyah; G. Anggana Lisiantara
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 5 No 2 (2021): Edisi Mei - Agustus 2021
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.741 KB) | DOI: 10.31955/mea.v5i2.1395

Abstract

This study aims to examine the effect of LDR and LAR on NPL on Rural Bank in Semarang City with CAR and Bank Size as control variables in the Financial Services Authority for 2016-2020 periods. The sampling method used is saturated sampling (population census), which is a sampling technique that takes all members of the population as a samples. The population used in this research was 24 BPR. The analytical tool used is multiple linear regression analysis. The results indicated that LDR had significant positive effect on NPL, LAR had a significant negative effect on NPL, and the control variables CAR and bank size had no significant effect on NPL.
Co-Authors 09.05.52.0105 Arisya Eri Pradita Abd. Rasyid Syamsuri Aditya Wisnu Pradana, 12.05.52.0020 Aditya Wisnu Pradana, 12.05.52.0020 Anggia Maharani, 15.05.52.0274 Ari Anggraini, 15.05.52.0273 Arin Affifah, 15.05.52.0258 Diana Sulistiyaningrum, 14.05.52.0205 Diana Sulistiyaningrum, 14.05.52.0205 Febrina, Lilik Febrina, Lilik Fifin Setiani, 14.05.52.0052 Fifin Setiani, 14.05.52.0052 Hanif Rifa’i, 13.05.52.0152 Hanif Rifa’i, 13.05.52.0152 Ida Mustahgfiroh Jelita Mardiana Prihani, 14.05.52.0204 Khana Sae Mariya, 12.05.52.0139 Khana Sae Mariya, 12.05.52.0139 Kustyaningrum, Aprilliya Lilik Febrina, 14.05.52.0051 Lilik Febrina, 14.05.52.0051 Muhammad Fauzan, 13.05.52.0112 Muhammad Fauzan, 13.05.52.0112 Muhammad Prayogi, 13.05.52.0173 Muhammad Prayogi, 13.05.52.0173 Muna, Eristamia Faizul Nadya Mei Aulia Nita Rizky Berlianti, 15.05.52.0255 Rendy Anggara, 13.05.52.0134 Rendy Anggara, 13.05.52.0134 Sigit Prasetyo, 12.05.52.0080 Sigit Prasetyo, 12.05.52.0080 Siti Choiriyah Susanti Purboningsih, 14.05.52.0106 Virginia Elsa Haryono Virginia Elsa Haryono, 15.05.52..0089 Yuni Listiani, 14.05.52.0153