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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 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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Abstract

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 CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN Anissa Oktafia, 12.05.52.0137; 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 purpose of this study was to examine institutional ownership, independent directors, audit committee, company size, and leverage the Integrity of Financial Statements. The population of this research are companies listed on the Indonesia Stock Exchange in 2009-2014. Samples were companies that follow the rating Governanace Corporate Perception Index (CGPI) 2009-2014. The sampling method using purposive sampling. To test and analyze the influence between variables using multiple linear regression analysis. The results show that institutional ownership and independent commissioners are not sgnifikan positive effect on the integrity of financial statements; audit committee significant positive effect on the integrity of financial statements; company size (size) significant negative effect on the integrity of financial statements; and leverage positive effect and  no significant the integrity of financial statements.Keywords: Corporate Governance, Institutional Ownership, Independent Commissioners, Audit Committee, Company Size, Leverage and Integrity of Financial Statements
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
Publisher : Students' Journal of Accounting and Banking

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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 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 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 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
Publisher : Students' Journal of Accounting and Banking

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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 company's significant positive effect on profitability. Average day's 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
FAKTOR-FAKTOR YANG MEMPENGARUHI UNDERPRICING SAHAM PADA PENAWARAN UMUM PERDANA DI BURSA EFEK INDONESIA TAHUN 2012-2015 Inten Palupi, 13.05.52.0180; 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 aimed to examine the effect of underwriter’s reputation, corporate profitability (ROA), financial leverage (DER), firm’s scale and firm’s age on the level of underpricing with the case study companies on the Stock Exchange Indonesia periode from 2012 to 2015. The research used purposive sampling method . Secondary datas were used and obtained from the Indonesian Stock Exchange by using Multiple Regression analysis testing to prove the research’s hypothesis. The results shows that the underwriter's reputation, corporate profitability (ROA), and financial leverage (DER) affected the underpricing negatively. The scale of companies affected on the level of underpricing positively and the firm’s age do not significantly affected the level of underpricing.Keywords: Underpricing, Underwriter’s Reputation, Corporate Profitability (ROA), Financial Leverage (DER), Firm’s Scale and Firm’s Age
PENGARUH TINGKAT BAGI HASIL, SUKU BUNGA DEPOSITO UMUM, INFLASI, UKURAN BANK UMUM SYARIAH, DAN LIKUIDITAS TERHADAP DEPOSITO MUDHARABAH PADA BANK UMUM SYARIAH DI INDONESIA Rini Husniwati, 13.05.52.0144; Poerwati, Rr. Tjahjaning
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students' Journal of Accounting and Banking

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This study aimed to examine and analyze the effect of level of profit sharing, deposit interest rates, inflation, the size of the bank, and liquidity of mudharabah deposits at Islamic commercial bank and to know the value of the coefficient of each Islamic Commercial Bank. The population in this study is the Islamic Commercial Bank listed on the OJK website during January to December 2014. Monthly financial statements of Islamic Commercial Bank obtained from the OJK website, deposit interest rates obtained from SEKI website and inflation obtained from BI website.The sampling method using purposive sampling. The sample in this study a number of 114. The method used is the Panel Data Regression. The results showed that the level of profit sharing and the size of the bank's positive and significant effect on mudharabah deposits. Deposit interest rates, inflation and FDRnegative and not significant effect on the mudharabah deposits. The highest coefficient value is Bank Muamalat IndonesiaKeywords: Level of Profit Sharing, Deposit Interest Rates, Inflation, Bank Size, Liquidity and Mudharabah Deposit
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
Publisher : Students' Journal of Accounting and Banking

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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
PENGARUH CORPORATE GOVERNANCE DAN INTENSITAS PERSEDIAAN TERHADAP MANAJEMEN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Lia Warokha, 13.05.52.0079; Poerwati, Rr. Tjahjaning
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students' Journal of Accounting and Banking

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The study examines the influence of Corporate Governance, inventory intensity and auditor reputasion to tax management. Tax management is measured by effective tax rate. Corporate governance are measured by number of commissioner and percentage of independent commissioner. This research sample is manufactured company for years 2013-2015 selected by using method of purposive sampling. There are 254 companies fulfilling criterions. This research used multiple regression analysis. The results of this research indicates that the number of commissioner and the proportion of independent commissioners tax management significantly. Meanwhile, inventory intensity and auditor reputasion does not significantly influence the company's tax management.Keywords: Number of Commissioner, Percentage of Independent Commissioner, Inventory Intensity, Auditor Reputasion, Tax Management
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