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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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“PENGARUH PROFITABILITAS, LIKUIDITAS, TANGIBILITY, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia untuk Tahun 2013-2016)” Aldila Nandia Cita, 14.05.52.0112; Poerwati, Rr. Tjahjaning
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

The purpose of this researchwas to examines the effect of Profitability, Liquidity, Tangibility, and Firm Size to Capital Structure on property and real estate companies listed on the Indonesia Stock Exchange for period 2013-2016.This research was quantitative and the data type includes time series data. The sample of this research used purposive sampling method. Based on certain criteria, there were 52 companies that matched with the sample. The statistical method used in this research was multiple regression. Based on result from data analysis, Profitability has the negative effect and significant to Capital Structure with t value -2,382 and significant value 0,018. Liquidity also has negative effect and significant to Capital Structure with t value -2,086 and the significancy amount 0,039. Tangibility has negative effect and not significant to Capital Structure with t value amount -0,868 and significant value 0,387. Whereas the Firm Size has negative effect and significant to Capital Structure with t value amount -2,036 and significant value amount 0,043.Keywords: Profitability, Liquidity, Tangibility, Firm Size, and Capital Structure.
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, PERILAKU BELAJAR, DAN MINAT BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI IFRS (Studi Empiris Tingkat Pemahaman International Financial Reporting Standards Pada Mahasiswa Universitas Stikubank) Aprillia Hasta Wulandari, 12.05.52.0088; Poerwati, Rr. Tjahjaning
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

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This study aims to examine and analyze the emotional intelligence, spiritual intelligence, learning behavior, and interest in learning to the level of understanding of IFRS accounting. The population in this research is the study of accounting S1 students enrolled University Stikubank (Unisbank) Semarang. Sampling was done by convenience sampling technique. The number of samples obtained as many as 41 people from the number of students enrolled in the University Stikubank (Unisbank) Semarang. Data analysis techniques used in this research is the technique of multiple linear regression analysis. The results showed that the variables of emotional intelligence, spiritual intelligence, and behavior learning does not affect the level of understanding of IFRS accounting, while interest in learning affect the level of understanding of IFRS accounting.   Keywords: Emotional Intelligence, Spiritual Intelligence, Learning Behavior, Interests Learning, Understanding of IFRS
PENGARUH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) TERHADAP KUALITAS INFORMASI AKUNTANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013 Hardita Juliyanti, 12.05.52.0036; Poerwati, Rr. Tjahjaning
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

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The study examines the effect of the adoption of International Financial Reporting Standards (IFRS) ob the quality of accounting information. The Sampling  of this study is manufacturing companies listed in Bursa Efek Indonesia (BEI) in the period 2011-2013. The sampling method used purposive sampling. Influence between variable is described by using multiple linear regression analysis. The results indicate that the application of IFRS has positive effect and significant to the relevance adn reliability. Keywords: Quality of Accounting Information, IFRS, Relevane, Reliability
PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN PADA SEKTOR MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2014 Zaenal Abidin, 12.05.52.0208; Poerwati, Rr. Tjahjaning
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

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The study examined the effect of Liquidity, the size of the company and the capital structure  on the value of companies. This research was conducted at the Indonesian Stock Exchange by using a go public manufacturing companies that have go public. The sampling method used purposive sampling with the observation period from 2012 to 2014. Relationship and (or) influence between variable is described by using multiple regression analysis. The results showed that the size of the company has positive effect and significant to the corporate value. Whereas the positive effect was not significant liquidity and capital structure significant negative effect on the company value.  Keywords: Liquidity, Company Size, and Struktur of Capital and Corporate Value
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS DAN PRODUK DOMESTIK REGIONAL BRUTO TERHADAP BELANJA DAERAH DI KABUPATEN/KOTA PROVINSI JAWA TENGAH TAHUN 2011-2013 Yohana Pratidina, 11.05.52.0150; Poerwati, Rr. Tjahjaning
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students Journal of Accounting and Banking

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This study aims to test the Local Own Revenue, General Allocation Funds Special Allocation Fund and Gross Regional Domestic Product for Regional Shopping in the Regency / City Central Java Year 2011 to 2013. The data used is the Local Own Revenue, General Allocation Funds Special Allocation Fund, Gross Regional Domestic Product and Expenditure at District / City Central Java. 105 samples obtained data. The research data were then tested by multiple linear regression. The results showed that: Local Own Revenue positive and significant impact on regional expenditures. General Allocation Fund positive and significant impact on regional spending. Special Allocation Fund is not significant positive effect on regional spending. Gross Domestic Product no significant positive effect on regional expenditures.Keywords: Local Own Revenue, General Allocation Fund, Special Allocation Funds, Gross Regional Domestic Product And Expenditure
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2016 Siti Wulandari, 14.05.52.0100; Poerwati, Rr. Tjahjaning
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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The purpose of this study is to analyze the effect of profitability, leverage, firm size, institutional ownership and managerial ownership of earnings management at manufacturing companies listed on the Indonesia Stock Exchange. This research uses purposive sampling method in sample selection, with sample criterion is a manufacturing company listed in Bursa Efek Indonesia (BEI) during period 2013-2016. Based on these criteria, obtained a sample of 120 companies during the four-year observation period. The relationship and / or influence between variables are explained by using logistic regression analysis method. The results showed that profitability had negative and insignificant effect, leverage had negative and insignificant effect, managerial ownership had negative and insignificant effect, firm size had positive and significant effect, and institutional ownership had negative and significant effect to earnings management. Keywords: Earnings Management, Profitability, Leverage, Company Size, Institutional Ownership and Managerial Ownership.
PENGARUH FINANCIAL LEVERAGE PADA INCOME SMOOTHING DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI Chahyo Nugroho, 11.05.52.0151; Poerwati, Rr. Tjahjaning
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students Journal of Accounting and Banking

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This research aimed to analyze the influence of leverage to income smoothingt and the ability to analyze the influence corporate governance consisting of institusional ownership, managerial ownership, institusional ownership, independent commisioner and audit commite in influencing income smoothing on the listed manufacturing companies spesifically consumer goods in Indonesia Stock Exchange during years 20011-2014. The sampling method in this study is purposive sampling metod found 104 companies in the sample. This study used secondary data obtained from the official website of the Indonesia Stock Exchange (IDX). Data analysis used logistic regression analysis and Moderated Regression Analysis (MRA). Index Eckel (1981) was used to determine the income smoothing. The hypotheseses were tested using binary logistic regression. The results show that the financial leverage had not effect on income smoothing. Good corporate governance proxied with managerial ownership and institutional ownership able to moderate the effect of financial leverage on good corporate income smoothing yet governance proxied by independent directors and audit committee is not able to moderate the effect of financial leverage on income smoothing.Keywords: Financial Leverage, Income Smoothing, Good Corporate Governance, Managerial Ownership, Institusional Ownership, Independent Commisioner And Audit Commite
NASKAH PUBLIKASI “PENGARUH TATA KELOLA PERUSAHAAN, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2016” Novita Putri Riandani, 14.05.52.0162; Poerwati, Rr. Tjahjaning
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 examines the effect of corporate governance, capital structure, and company size of the earnings management on the manufacturing companies listed on the Indonesia Stock Exchange in the period 2013-2016. This study used purposive sampling method in sample selection, the criteria for a sample of the manufacturing companies listed in Indonesia Stock Exchange (IDX) during the period 2013-2016. Based on these criteria, obtained a sample of 120 companies over a four-year observation period. relationship and or influence between variables explainned by using logistic regression analysis method. The result of reseacrh indicate that audit commite variable and managerial ownership have positive effect not significant to earnings management, independent commissioner variable has no significant effect on earnings management, the variable of institutional ownership and capital structure have a significant positive effect on earnings management, and firm size variable have a significant negative effect to earnings management.Keywords: earnings management, audit commite, independent commisioner, institutional ownership, managerial ownership, capital structure, firm size.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (Periode 2011-2013) Abraham Deny Septian Widodo, 11.05.52.0187; Poerwati, Rr. Tjahjaning
Students Journal of Economic and Management Vol 5, No 1 (2016): Vol.5 No.1 Edisi April 2016
Publisher : Students Journal of Economic and Management

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This study aims to examine and analyze the factors - factors that affect stock returns in manufacturing companies. The population in this study are all companies listed on the Indonesia Stock Exchange in 2011-2013.The sampling technique was done by purposive sampling. Based on the purposive sampling obtained a sample of 124 companies. Data analysis technique used is multiple linear regression analysis. The results showed that each variable has a different effect, namely ROA, PBV provide positive and significant impact on stock returns, while DER, EPS, AG provide positive and significant influence on stock returns. Keywords:   Return On Asset (ROA), Debt to Equity Ratio (DER), Earning Per Share (EPS), Price to Book Value (PBV), Asset Growth (AG), dan Return Saham.
ANALISIS PERBANDINGAN PENERAPAN SELF ASESSMENT SYSTEM PRA DAN PASCA PEMBERLAKUAN PERATURAN PEMERINTAH NO. 46 TAHUN 2013 Oktaviani, Rachmawati Meita; Poerwati, Rr. Tjahjaning
Proceeding Fakultas Ekonomi 2015: 2015
Publisher : Proceeding Fakultas Ekonomi

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Abstract

Taxes are a necessary part of the State. Tax implemented in the course based on the rules set by the Government. This study aims to compare the implementation of SME tax obligations before and after the imposition of Government Regulation No. 46 In 2013 Comparisons were made from the standpoint of taxpayer obligations. Obligation undertaken begin aspect of the calculation process, depositing, and reporting. The results obtained from this study is the aspect of the perceived benefits and disadvantages of SMEs by the taxpayer after the enactment of this Government Regulation Keywords: Comparison Analysis, Self Asessment System, Government Regulation No. 46 In 2013
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