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All Journal Dinamika Akuntansi Keuangan dan Perbankan Proceeding Fakultas Ekonomi Students´ Journal of Accounting and Banking Students´ Journal of Economic and Management Proceeding SENDI_U Jurnal Analisis Bisnis Ekonomi
Rr. Tjahjaning Poerwati
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Economics, Econometrics & Finance Education

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DETERMINANTS ADVERTISING TAX REVENUE IN SEMARANG CITY Tiska Febriyani, 09.05.52.0034; Poerwati, Rr. Tjahjaning
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

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Tax is one of the main sources of state revenue, because the roles of the tax sector are enormous, especially to support the successful development of the national, provincial and district /city. One component of Advertising Tax is the local tax. Advertising Tax is one kind of regional tax revenue sources that are important to Semarang city and surrounding areas. This was evident during the years 2002-2011 Advertising Tax revenues have increased. The purpose of this study was to analyze the effect of the total population, the number of industries and inflation on tax revenues advertising in Semarang. The sample in this study is the realization of advertising tax reports, population, number of industries, and the inflation of Semarang and surrounding areas years 2002-2011. Sampling technique is used to determine the sample is using random sampling (sampling not replacement) samples are taken randomly.Sampling not replacement is a sampling technique in which samples were not selected returned to the population before the return of the sample is then performed. Results from this study are expected to provide input for the benefit and Local Government of Semarang City especially the Department Street Lighting and Advertising Management (PJPR). The statistical tool used is multiple linear regression.The results of the regression analysis showed that the population has a significant positive effect, while the number of industrial and inflation has a significant negative effect on tax revenues advertisement.Keywords: Advertising Tax, Total Population, Total Industry, Inflation.
FAKTOR INTERNAL BANK TERHADAP PENYALURAN KREDIT PADA BANK YANG GO PUBLIC DI INDONESIA Ra. Berthy Widya Pusvitasari, 09.05.52.0064; Poerwati, Rr. Tjahjaning
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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The purpose of this study was to find empirical evidence and analyze the effect of the Capital Adequacy Ratio, Return on Assets, Loan to Deposit Ratio, Loan and the amount of nonperfoming loans to the banking company in Indonesia Stock Exchange. The sample used in this study were 25 companies by using purposive sampling technique, sampling technique is based on the criteria, which is a company listed on the Stock Exchange and the companies that deliver financial year 2008 to 2011. Statistical tools used in this study using multiple linear regression models. From the results of tests performed on this study result that the variable CAR and significant negative effect on lending. While ROA variables have positive and significant impact on lending. For LDR and NPL variables have positive and significant impact on lending,Keywords: CAR, ROA, LDR, NPL
PENGARUH INDEPENDENSI, KOMPETENSI, PENGALAMAN DAN PENGETAHUAN TERHADAP TANGGUNG JAWAB AUDITOR DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN Nindya Agustina, 08.05.52.0001; Poerwati, Rr. Tjahjaning
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Auditors are responsible for providing assurance and assessment of the financial statements presented by management of the company if it has been presented fairly and can be trusted or not. Intentional misstatement in fraud management (Fraudulent Financial Reporting) is the responsibility of public accountants to detect and find it, as this may affect the financial statements taken as a whole, both directly and indirectly. The purpose of this study was to find empirical evidence and analyze the influence of independence, competence, experience and knowledge of the auditors responsibility to detect fraud and error in the financial statements. The results of this study hoped to benefit particular companies and inputs for Public Accounting Firm. To test thehypothesisusedmultiple linear regression. The results of the regression analysis showed that the independence, experience and knowledge have a positive effect not significant for the auditors responsibility to detect fraud and error in the financial statements, while the competencies have a significant positive effect for the auditors responsibility to detect fraud and error financial statements.Keywords: Responsibility, Independence, Competence, Experience and Knowledge
FAKTOR-FAKTOR YANG MEMPENGARUHI PROFIT DISTRIBUTION MANAGEMENT ATAS SIMPANAN DEPOSAN PADA BANK SYARIAH DI INDONESIA PERIODE 2009-2012 Lailatul Arafiah, 10.05.52.0035; Poerwati, Rr. Tjahjaning
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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The purpose of this study was to analyze the factors that affect the upper deposits Profit Distribution Management depositors in Islamic banks in Indonesia. Independent variables used in this study is the Profit Distribution Management. The dependent variable used is the Capital Adequacy, Effectiveness of Third Party Funds, Risk Financing, Return on Assets, and Deposits proportion.This study used a sample of Islamic banks registered in Bank Indonesia with the first quarter 2009 to fourth quarter 2012. Data collected by purposive sampling method. The sample used was 5 banks, namely Bank Rakyat Indonesia Syariah, Bank Syariah Mandiri, Bank Mega Syariah, Bukopin Syariah and Bank Muamallat.The test results of the test statistic indicates that the variable Return on Assets positive effect on the Profit Distribution Management. Variable Risk Financing and Proportion of Third Party Funds negatively affect Profit Distribution Management. While the variable Capital Adequacy and Effectiveness of Third Party Fund has no effect on Profit Distribution Management.Keywords: Profit Distribution Management, Capital Adequacy, Effectiveness of Third Party Funds, Risk Financing, Return on Assets, Proportion of Third Party Funds
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN HUTANG, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN A.Muhajir Ariano, 09.05.52.0147; Poerwati, Rr. Tjahjaning
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
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This study aims to determine the effect of managerial ownership, institutional ownership, debt policy, profitability, and firm size on dividend policy. The population in  this study is the manufacturing companies listed on the stock exchanges of Indonesia from 2009-2012. The samples in this study were taken by the method of pooling the data. Data were analyzed by using the kolmogorov-smirnov test for normality, the classical assumption, koofisiendeterminasi test, F-test and test hypotheses. The results of this study are significant positive effect of managerial ownership on dividend policy, institutional ownership is not a significant positive effect on dividend policy, debt policy is not a significant positive effect on dividend policy, Profitability significant positive effect on dividend policy, significant positive effect of firm size on dividend policy. Keywords: dividend policy, managerialownership, institutional ownership, debt policy, profitability, size ofthe company
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN COORPORATE (CSR) DAN DAMPAKNYA TERHADAP REAKSI INVESTOR Exwin Subianto, 11.05.52.0009; Poerwati, Rr. Tjahjaning
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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This study aims to determine the effect of company characteristics on the disclosure of corporate social responsibility (csr) and its impact on investor reaction. Population in this research are manufacturing companies listed on the stock exchange Indonesia in 2012-2014. The sample in this study were taken by purposive sampling method. Data were analyzed by using test Partial Least Square (PLS). Results of testing the first hypothesis of variable size companies positive effect on CSR, In the second hypothesis is the variable profitability in the proxy with ROA positive effect on CSR, In the third hypothesis is the variable profile companies positive effect on CSR, In the fourth hypothesis of variable size commissioners positive effect on CSR, On the fifth hypothesis that institutional ownership variable has a positive effect on the disclosure of CSR, In the sixth hypothesis that CSR variable positively affects the disclosure Abnormal Return, In the seventh hypothesis that CSR variable positive effect on the disclosure of share volume.Keywords: Company Size, Profitability, Company Profile, BOC, Institutional Ownership, Abnormal Return, Volume Stocks, CSR
PENGARUH MANAJEMEN MODAL KERJA, LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS PERUSAHAAN (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Pada Tahun 2012-2015) Puguh Adi Setiawan, 13.05.52.0060; Poerwati, Rr. Tjahjaning
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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This study examined the effect of the effect of working capital management. liquidity, leverage, company size and sales growth to profitability. The study was conducted on companies listed in the Bursa Efek Indonesia. The sampling method using purposive sampling with a period of 2012 to 2015. The relationship between variables influence is described using multiple regression analysis. The results showed that the average collection period, average payment period, and the size of the companys significant positive effect on profitability. Average days inventory, and leverage significant negative effect on profitability. While likuidity and sales growth showed a negative result no significant effect on profitability.Keywords: Working Capital Management, Liquidity, Leverage, Firm Size, Growth, Profitability, ROA
PENGARUH FAKTOR PAJAK DAN NON PAJAK TERHADAP KEBIJAKAN HUTANG (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode Tahun 2010-2014) Risa Rahmawati, 12.05.52.0178; Poerwati, Rr. Tjahjaning
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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The purpose of this research is to examine The Effect of CTR, Asset Structure, Profitability, Firm Size, Firm Growth, and Institusional Ownership on Debt Policy. The population of this research is manufacturing companies listed in Indonesia Stock Exchange (IDX) in the period 2010-2014 a total of 155 companies. Methods of analysis of this study uses multiple regression. The result of this research shows that: (1) CTR has negative and not significant effect on corporate debt policy, (2) Asset Structure has negative significant effect on corporate debt policy, (3) Profitability has negative significant effect on corporate debt policy, (4) Firm Size has positive and not significant effect on corporate debt policy, (5) Firm Growth has positive significant effect on corporate debt policy, (6) Institusional Ownership has negative significant effect on corporate debt policy.Keywords: CTR, Asset Structure, Profitability, Firm Size, Firm Growth, Institusional Ownership, Debt Policy
PENGARUH PROFITABILITAS, KEPUTUSAN INVESTASI, DAN KEPUTUSAN PENDANAAN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2016) Sholikhatun Nikmah, 13.05.52.0030; Poerwati, Rr. Tjahjaning
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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This study aims to examine the factors that affect the firm value that can be judged from its stock price in the stock market. Samples in  this study were 91 manufacturing companies listed on the Indonesia Stock Exchange, which has published a financial report from 2014-2016. Methods of analysis in this study using multiple regression analysis. Testmultiple regression analysis is used to view the simultaneous influence of the profitability, investment decisions, and financing decisions areincluded as independent variables in this study on the firm value. The results showed that variable profitability and investment decisionshave a significant positiveeffect on firm value, while the variable financing decisionshave a significant negative affect on the firm value.Key words: firm value, profitability,  investment decisions,  financing decisions
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, PERTUMBUHAN LABA, LIKUIDITAS DAN INVESTMENT OPPORTUNITY SET TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2015 Sagita Heppy Jayanti, 12.05.52.0135; Poerwati, Rr. Tjahjaning
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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The purpose of this study was to examine the effect of financial ratios to predict earnings quality on manufacturing companies in the Indonesian Stock Exchange using financial ratios variable which is capital structure, size of company, the growth of profit, liquidity, and investment opportunity set as independent variables. While earning quality is measured using Earnings Response coefficient (ERC) as the dependent variables. The population in this study were manufacturing companies that listed on Indonesian Stock Exchange. Samples are taken 136 manufacturing companies with purposive sampling method and observation period during five (2012-2015). Relationship and influence between variable is described by using multiple regression analysis. The result showed that capital structure hassignificant and positive effect to the earnings quality. size of company had no significant and positive effect to the earnings quality. While the growth of profit, and has significant and negative effect to the earnings quality. Liquidity had no significant and positive effect to the earnings quality. Investment Opportunity Set  had significant and positive effect to the earnings quality.Keywords: Capital Structure, Size Of Company, The Growth Of Profit, Liquidity, Investment Opportunity Set and Earning Quality
Co-Authors 08.05.52.0001 Nindya Agustina 09.05.52.0034 Tiska Febriyani 09.05.52.0064 Ra. Berthy Widya Pusvitasari 09.05.52.0147 A.Muhajir Ariano 10.05.52.0035 Lailatul Arafiah 11.05.52.0009 Exwin Subianto, 11.05.52.0009 11.05.52.0150 Yohana Pratidina, 11.05.52.0150 11.05.52.0151 Chahyo Nugroho, 11.05.52.0151 11.05.52.0187 Abraham Deny Septian Widodo, 11.05.52.0187 : Debi Putri Kenanga, 14.05.52.0026 : Debi Putri Kenanga, 14.05.52.0026 Achmad Badjuri Aldila Nandia Cita, 14.05.52.0112 Aldila Nandia Cita, 14.05.52.0112 Anissa Oktafia, 12.05.52.0137 Anissa Oktafia, 12.05.52.0137 Aprillia Hasta Wulandari, 12.05.52.0088 Aprillia Hasta Wulandari, 12.05.52.0088 Burhan Wijaya, 14.05.52.0033 Desi Sulistyawati, 15.05.52.0116 EriImroatulAnisak, 14.05.52.0263 Hardita Juliyanti, 12.05.52.0036 Hardita Juliyanti, 12.05.52.0036 Ida Nurhayati Ida Nurhayati Inten Palupi, 13.05.52.0180 Inten Palupi, 13.05.52.0180 Izzatun Ni’mah, 15.05.52.0371 Izzatun Ni’mah Kartika Andi Lia Warokha, 13.05.52.0079 Lia Warokha, 13.05.52.0079 Novita Putri Riandani, 14.05.52.0162 Novita Putri Riandani, 14.05.52.0162 Pancawati Hardiningsih Puguh Adi Setiawan, 13.05.52.0060 Puguh Adi Setiawan, 13.05.52.0060 Rachmawati Meita Oktaviani Retno Ika Sundari, Retno Ika Rini Husniwati, 13.05.52.0144 Rini Husniwati, 13.05.52.0144 Risa Rahmawati, 12.05.52.0178 Risa Rahmawati, 12.05.52.0178 Rissa Himmalia, 14.05.52.0192 Romy Putra Adhitama, 14.05.52.0288 Sagita Heppy Jayanti, 12.05.52.0135 Sagita Heppy Jayanti, 12.05.52.0135 Sholikhatun Nikmah, 13.05.52.0030 Sholikhatun Nikmah, 13.05.52.0030 Siti Wulandari, 14.05.52.0100 Siti Wulandari, 14.05.52.0100 Sri Sudarsi Srimindarti, Caecilia Zaenal Abidin, 12.05.52.0208 Zaenal Abidin, 12.05.52.0208