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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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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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Abstract

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 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.
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.
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
Publisher : Students' Journal of Accounting and Banking

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Abstract

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 KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, LEVERAGE, DAN KUALITAS AUDITOR TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2015-2016) : Debi Putri Kenanga, 14.05.52.0026; 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 research is the discover and analyze the effect of the managerial ownership, institusional ownership, leverage, and auditor quality to the earnings management. The research is an empirical study. The data source is secondary data obtained by using documentation technique. This study use documentary method from Indonesia Capital Market Directory (ICMD) and annual reports of manufacture companies. Samples were taken by using purposive sampling technique. Samples were 70 companies from 155 companies listed in Indonesia Stock Exchange in 2015-2016, so that the research data was analyzed totaled 140. To analyze the hypothesis used logistic regression analysis. The research shows that the variable of institusional ownership and leverage do not any have significant influence to the earnings management, meanwhile the managerial ownership and auditor quality have significant influence to the earnings management.Keywords: Earnings Management, Managerial Ownership, Institusional Ownership, Leverage, and Auditor Quality.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARISINDEPENDEN, KUALITAS AUDIT DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2014-2016) Burhan Wijaya, 14.05.52.0033; Poerwati, Rr. Tjahjaning
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 research is to examine the effect of nstitutional ownership, independent commissioner, audit quality and audit committee on tax avoidance. The population of this study are all manufacturing companies listed on the Indonesia Stock Exchange during the period 2014-2016. The sample of this research is obtained by using purposive sampling method, where only 71 companies listed in Indonesia Stock Exchange fulfill all criteria, so that obtained 213 data used as research sample to be processed. This research uses multiple linear regression model to test the influence of each variable to tax avoidance. The results of the analysis in this study indicate that institutional ownership and audit quality have no significant positive effect. While independent commissioners and audit committees have a negative effect on tax avoidance. Keywords: Tax Avoidance, Institutional Ownership, Independent Commissioners, Audit Quality and Audit Committee.
PENGARUH PERTUMBUHAN PENJUALAN, LIKUIDITAS, LEVERAGE, DAN STRUKTUR MODAL TERHADAP PROFITABILITAS (StudiEmpirispada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2014-2016) EriImroatulAnisak, 14.05.52.0263; Poerwati, Rr. Tjahjaning
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 examinesthe effect of sales growth, liquidity, leverage, and capital structure to profitability. This research was conducted at the Indonesia Stock Exchange by using a go public manufacturing company as the unit of analysis. The sampling method used purposive sampling with the observation period from 2014 to 2016. Relationship and (or) influence between variable is described by using multiple regression analysis. The results showed that the sales growth has a positive effect And significant to profitability (Return On Asset),so that the first hypothesis was approved. Liquidity (Current Ratio) has a positive effect And significant to profitability (Return On Asset), thus it makes the second hypothesis was approved. Leverage (Debt of Equity Ratio) has a negative and significant effect to profitability (Return On Asset), so that the third hypothesis was approved.capital structure (Long Term Debt to Equity Ratio) did not have an effect on profitability (Return On Asset), so that the hypothesis was denied. Keyword: Sales Growth, Liquidity, Leverage, Capital Structure, Profitability.
PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU DALAM PELAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 – 2017 Romy Putra Adhitama, 14.05.52.0288; Poerwati, Rr. Tjahjaning
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

The purpose of this research are for examine and analyze the effect of likuidity firm size, leverage and profitability on the timeliness of financial reporting at manufacture companies listed on the BEI 2014-2017. The sampling technique in this research use purposive sampling. The sample in this study using 508 data from 572 companies manufacture sector listed on BEI year 2014-2017. Analysis method is logistic regression. The result are : the liquidity and leverage are not significant on the timeliness of financial reporting, firm size and profitability positive affect on the timeliness of financial reporting. Keywords : Timeliness, Liqudity, Firm Size, Leverage, Profitability
Does the Company's Scale, Fixed Asset Intensity and Operating Cash Flow Affect Asset Revaluation? Poerwati, Rr. Tjahjaning; Hardiningsih, Pancawati; Srimindarti, Caecilia; Sundari, Retno Ika
Jurnal Analisis Bisnis Ekonomi Vol 18 No 1 (2020)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (710.621 KB) | DOI: 10.31603/bisnisekonomi.v18i1.3342

Abstract

Fixed assets that are measured using cost may have lost their relevance because they do not reflect the real situation. This study aims to analyze the factors that influence the company to revaluate its fixed assets. The sample of this study consisted of 426 manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 time frame. The research sample was selected by purposive sampling. Technical analysis of the study used logistic regression. The results of this study found that only fixed asset intensity and operating cash flow affect the revaluation of fixed assets and the scale of the company does not affect the decision of the revaluation of fixed assets. The implication of the results of the study shows that large-scale companies do not always revaluate fixed assets because they can cause taxes on revaluations that must be borne by the company. In addition, the practical implications also show that the Indonesian government must increase the number of licensed appraisers to compensate for the increasing number of companies adopting revaluation models.
DAMPAK MODERASI KEPEMILIKAN MANAJERIAL PADA PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DI INDONESIA Poerwati, Rr. Tjahjaning; Nurhayati, Ida; Kartika, Andi
Proceeding SENDI_U 2020: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh kinerja keuangan terhadap nilaiperusahaan, dengan kepemilikan manajerial sebagai pemoderasi pada perusahaan manufaktur yang terdaftardi Bursa Efek Indonesia. Pemilihan sampel menggunakan proposive sampling dan diperoleh sampel sebanyak189 perusahaan. Tehnik analisis menggunakan MRA (moderated regression analysis).Hasil penelitian ini menunjukan bahwa kinerja keuangan berpengaruh positif signifikan terhadap nilaiperusahaan, kepemilikan manajerial dapat memperkuat pengaruh kinerja keuangan terhadap nilai perusahaan
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