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All Journal Dinamika Akuntansi Keuangan dan Perbankan JURNAL AKUNTANSI DAN AUDITING Proceeding Fakultas Ekonomi Jurnal Akuntansi Kontemporer Kinerja JDM (Jurnal Dinamika Manajemen) Students´ Journal of Accounting and Banking Proceeding SENDI_U Jurnal Akuntansi dan Pajak AKRUAL: Jurnal Akuntansi Jurnal Riset Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal Organisasi Dan Manajemen SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Atma Jaya Accounting Reseach (AJAR) JURNAL MUTIARA AKUNTANSI International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Jurnal PkM (Pengabdian kepada Masyarakat) Jurnal Ekonomi Jurnal Inspirasi Binsis dan Manajemen Jurnal Pengabdian Masyarakat Intimas (Jurnal INTIMAS): Inovasi Teknologi Informasi Dan Komputer Untuk Masyarakat
Elen Puspitasari
Fakultas Ekonomi Dan Bisnis, Universitas Stikubank Semarang
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH KINERJA AUDITOR, TURN OVER INTENTION, DAN KOMITMEN ORGANISASI TERHADAP PREMATURE SIGN- OFF (Ditinjau dari Goal Setting Theory) Sri Mindarti, Ceacilia; Puspitasari, Elen
Proceeding Fakultas Ekonomi 2012
Publisher : Proceeding Fakultas Ekonomi

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Abstract

Goal Setting Theory in this study is used to review and analyze the influence of internal individual factors (such as auditor individual performance, turnover intention and organizational commitment) on acceptance of a premature sign-off. Source of data in this study were auditors working in audit firms in Indonesia as respondents. The data was collected using survey method by sending questionnaires to the respondents by mail. The result of this study has shown that individual performance and turnover intention have influence to acceptance of a premature sign-off. On the other hand organizational commitment has no influence to acceptance of a premature sign-off. Keywords: Goal Setting Theory, Auditor Performance, Turnover Intention, Organizational Commitment, and Premature Sign-off.
PENERIMAAN AUDITOR TERHADAP UNDER-REPORTING TIME Srimindarti, Ceacilia; Puspitasari, Elen
Proceeding Fakultas Ekonomi 2012
Publisher : Proceeding Fakultas Ekonomi

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Abstract

This study seeks to analyze the relationship between the factors that affect the auditors acceptance of under-reporting time. Auditor’s who worked in Public Accounting in Indonesia is an object in this study using questionnaire-based survey that was sent. The data have been collected and analyzed using SPSS. Expectancy theory and the theory of goal setting is the basic theory used to explain the behavior of auditors underreporting time in accepting. The results of this study found that locus of control variables have a positive and significant impact on acceptance of under-reporting time, while the variable of organizational commitment auditor has no influence on the acceptance of under-reporting time. Adversely affect the auditors expertise acceptance under-reporting time. These results indicate that the internal factors affecting the acceptance of individual auditor’s under-reporting time. Keywords : locus of control, auditor’s expertise, organizational commitment, acceptance of under-reporting time, expectancy theory and the theory of goal setting.
ANALISIS FAKTOR-FAKTOR PEMBENTUK KINERJA BANK PADA PERBANKAN INDONESIA Gizca Dwi Putri, 08.05.52.0183; Puspitasari, Elen
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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Abstract

The purpose of this research is to identify the principal components that formed of banking performance and identify of the sequence important principle component forming bank performance based on financial ratios of bank financial statements. The data used are secondary data from published financial statements of banks (2007-2009). The sampling consisted of 49 banking companies registered in the Directorate of Bank Indonesia.Analysis tool used is factor analysis. The important factor in the determination of factor analysis seen from the eigenvalue ≥ 1, and the critical value of the variable rate is determined by loading factor ≥ 0.50. Test the feasibility of the use of factor analysis factor was measured by Bartletts test -Measure of Sampling Adequacy (MSA) with a criteria KMO’s number (Keiser-Meyer-Oklin) ≥ 0.50 and Index Spherecity X2-Approximate. Then do the grouping variables into the respective component factor of the basic component matrix and rotated component matrix. From this research used 24 variables financial ratios included in the model CAMELS.The test found there are 14 permanent variable to pool the data (overall data). This research concludes that the financial ratios CAMELS model of banking is a form factor banking performance.Keywords: Banking Performance, Financial Ratios, CAMELS, Factor Analysis
THE ANALYSIS FACTORS WHICH INFLUENCE FINANCIAL CAPITAL STRUCTURE IN BANKING COMPANY WHICH GO PUBLIC IN INDONESIA Desky Prihandoyo Putro, 08.05.52.0162; Puspitasari, Elen
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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Abstract

Capital is needed to build and ensure the continuity of the company, in addition to the machines resources, material as a contributing factor. Therefore, the company must determine the amount of capital required to meet or finance business and capital structure issues makes an interesting subject matter to be investigated. The factors are the structure of assets, profitabilatas, asset growth, firm size, liquidity and leverage objective of this study was to examine and analyze the evidence of the influence of asset structure, profitability, asset growth, firm size, liquidity and leverage on capital structure. Data from the observations made ​​in 2007-2011. The population in this study are all banking companies that went public on the Stock Exchange. Sampling technique in this study was done by using purposive sampling and observational data obtained with as many as 85. The data used are secondary data obtained from the banking companys financial statements obtained from the Indonesian Stock Exchange (IDX) and the annual report of the year 2007-2011.The analysis technique used is multiple regression. The result of this study were indicates that the: Structure Asset, Profitability, Company Size, Liquidity and Leverage positive effect on capital structure. While Asset Growth negatively effect on capital structure,Keywords: Structure Asset, Profitability, Assets Growth, Company Size, Liquidity, and Laverage, Capital Structure.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Yenny Pricillya Sekarsari, 10.05.52.0013; Puspitasari, Elen
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to examine the factors that affect dividend policy perspective with Packing Order and Signaling theory. Factors that affect dividend policy used in this study is free cash flow, profitability, liquidity, leverage, and growth.The selection of the sample in this study using purposive random sampling technique resulted in 46 observation data. This hypothesis was tested using multiple linear regression analysis.The results showed that the free cash flow negative effect on dividend policy. Profitability has a positive effect on dividend policy, liquidity has a posotive effect on dividend policy, leverage negatively effect on dividend policy, and growth has a negative effect on dividend policy.Keywords: Free Cash Flow, Profitability, Liquidity, Leverage, Growth, and Dividend Policy
FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Dwi Pita Sari, 10.05.52.0025; Puspitasari, Elen
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to examine the factors that affect the profitability of banking companies listed in Indonesia Stock Exchange Consist of capital adequacy ratio, Loan to Deposit Ratio, Loans, Operational Efficiency, Non Performing Loans, and Third Party Funds. The population in this study are all banking companies listed on the Indonesia Stock Exchange from 2009 to 2012. While the sample is determined by purposive sampling method in order to obtain 25 sample firms. This hypothesis was tested using Multiple Llinear Analysis. Based on the test results shown that to Deposit Ratio and Third Party Funds has a positive effect on Return on Assets. While the capital adequacy ratio, Loans, Operational Efficiency, and Non-Performing Loans negative  affect the Return on Assets.Keywords: Capital Adequacy Ratio, Loan to Deposit Ratio , Loans, Operational Efficiency, Non-Performing Loans, Third Party Funds, Return on Assets. 
PENERIMAAN AUDITOR TERHADAP UNDER-REPORTING TIME Srimindarti, Ceacilia; Puspitasari, Elen
Kinerja: Jurnal Bisnis dan Ekonomi Vol 17, No 1 (2013): Kinerja Jurnal Bisnis dan Ekonomi
Publisher : Kinerja: Jurnal Bisnis dan Ekonomi

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Abstract

This study seeks to analyze the relationship between the factors that affect the auditor’s acceptanceof under-reporting time. Auditor’s who worked in Public Accounting in Indonesia is an object in this studyusing questionnaire-based survey that was sent. The data have been collected and analyzed using SPSS.Expectancy theory and the theory of goal setting is the basic theory used to explain the behavior of auditorsunderreporting time in accepting. The results of this study found that locus of control variables have a positiveand signifi cant impact on acceptance of under-reporting time, while the variable of organizational commitmentauditor has no infl uence on the acceptance of under-reporting time. Adversely affect the auditor’s expertiseacceptance under-reporting time. These results indicate that the internal factors affecting the acceptance ofindividual auditor’s under-reporting time.Keywords: locus of control, auditor’s expertise, organizational commitment, acceptance of under-reportingtime, expectancy theory and the theory of goal setting.
FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN AWAL PADA PERUSAHAAN YANG MELAKUKAN PENAWARAN UMUM PERDANA DI BURSA EFEK INDONESIA PERIODE 2008-2013 Ahmad Fauzi, 09.05.52.0068; Puspitasari, Elen
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students Journal of Accounting and Banking

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Abstract

This study was conducted to determine the factors that influence initial returns. This study examined the size of the company, profitability, financial leverage, firm age, proportion of ownership of existing shareholders, auditor reputation, underwriter reputation, and price earning ratio of the initial return. This study uses secondary data from the companys initial public offering in 2008 to 2013 were collected by purposive sampling method. Analysis using multiple linear regression analysis. The results found that company size, financial leverage, firm age, underwriter reputation, and price earning ratio and no significant positive effect on initial returns. profitability, proportion of ownership of existing shareholders, auditor reputation and significant negative effect on the initial return. Keywords: profitability, leverage, proportion ofownership ofexisting shareholders, auditor reputation, underwriter reputation andinitial return 
ANALISIS FAKTOR PEMBENTUK TINGKAT KESEHATAN BANK PADA INDUSTRI PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Susanti, 0725030037; Puspitasari, Elen
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students Journal of Accounting and Banking

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Abstract

The purpose of this study aims to determine the main factor that shape the health of banks in the banking industry in Indonesia based on the ratio CAMELS. Population in this study is the entire banking industry are listed on a stock exchange Indonesia during 2010-2013. The sampling technique used in this study using purposive sampling method with the criteria listed for 4 years in a row. The total number of samples in this study were 29 bank. However, there were 3 samples were classified as outliers and should be abolished and the number of samples become 26 samples. Data used for this study is financial ratio that according to CAMELS ratio, consisting of CAR(Capital Adequacy Ratio) and PER (Price Earning Share) as Capital aspects, APB (Aktiva Produktif Bermasalah) and NPL (Non Performing Loan) as Assets aspects, PDN as Management aspects, ROE (Return On Equity) and NIM (Net Interest Margin) as Earning aspect, LDR (Loan To Deposit Ratio) as Liquidity aspects, and Sensitivity as Sensitivity to market risk aspect. Techniques of analysis in this study is using factor analysis. The analysis showed that from 9 ratio, there are 4 of them are the permanent factors that forming the banks performance. That four ratio is PER (Price Earnings Ratio), NPL (Non Performing Loan), PDN (Posisi Devisa Netto) and NIM (Net Interest Margins).Keywords: The Health of Banking, CAMELS , Principle Factors
ANALISIS FAKTOR PAJAK DAN NON PAJAK TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Sri Partini, 10.05.52.0215; Puspitasari, Elen
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to analyze  tax factors and non tax factors that influence debt policy at manufacture company listed in the Indonesian Stock Exchange. The tax  factors in this study are taxes rate and earnings after taxes. And the non tax factors are operating leverages, sales growth, and  firms size. Period of research started from year of 2010-2013. This study used  purposive sampling method. The data analysis techniques used multiple linier regresion analysis. The results showed that  taxes rate has positive influence but not significant toward debt policy, Earning after taxes has negative influence and significant toward debt policy, Operating leverages has negative influence but not significant toward debt polict. While sales growth and firms size have positive influence  and significant toward debt policy.Keywords: Debt Policy, Taxes, Earning After Taxes, Operating Leverages, Sales Growth, and Firms Size
Co-Authors 0725030037 Susanti 08.05.52.0162 Desky Prihandoyo Putro 08.05.52.0183 Gizca Dwi Putri 09.05.52.0068 Ahmad Fauzi 10.05.52.0013 Yenny Pricillya Sekarsari 10.05.52.0025 Dwi Pita Sari 10.05.52.0070 Dwi Untami 10.05.52.0167 Kurniawan Pribawanto 10.05.52.0215 Sri Partini 11.05.52.0155 Noviana Aristyawati P, 11.05.52.0155 12.05.52.0030 Rachma Indriyani, 12.05.52.0030 12.05.52.0066 Dian Wahyu Utami, 12.05.52.0066 12.05.52.0183 Arye Nursa Asyik, 12.05.52.0183 Adelia Arya Safira Alfasadun Alfasadun Alfian Fakhri Fauzi Alib Elyanti, 13.05.52.0149 Alimuddin Rizal Amelya Dwi Kurniasasi, 12.05.52.0168 Amelya Dwi Kurniasasi, 12.05.52.0168 Anggraeni Nurmala Sari Anik Rahmatika, 14.05.52.0244 Anindiansyah, Gladis Ayuandani Dwi Purnama Sari, 12.05.52.0124 Ayuandani Dwi Purnama Sari, 12.05.52.0124 Bambang Sudiyatno Bambang Sudiyatno Bambang Sudiyatno Bambang Sudiyatno Sudiyatno Ceacilia Sri Mindarti Ceacilia Sri Mindarti Ceacilia Srimindarti Desi Pudwi Handayani Destania, Chairunnisa Okta Dewi Yuliana, 14.05.52.0061 Dewi Yuliana, 14.05.52.0061 Diah Ayu Kustariyanti, 13.05.52.0061 Diah Ayu Kustariyanti, 13.05.52.0061 Dita Pratana Ayusari, 12.05.52.0158 Dita Pratana Ayusari, 12.05.52.0158 DwiPolahWicaksonowati, 13.05.52.0249 DwiPolahWicaksonowati, 13.05.52.0249 Dyah Setyawati, 15.05.52.0284 Eddy Nurraharjo Eka Agustyn Nurhayati Eka Setya Atsari Ramadhan, 14.05.52.0068 Fatkhul Amin Fatkhul Amin Felix Andreas Sutanto Gregorius Anggana Lisiantara Gregorius Masdjojo Ida Nurhayati Indah Triwijaya Indika Riski Oktaviana Irmawati Irmawati Irna Maya Sari Irna Maya Sari, Irna Maya Kiki Widiastuti Liliana C.D.T. Duarte, 12.05.52.0216 Liliana C.D.T. Duarte, 12.05.52.0216 Linda Sulastyowati, 12.05.52.0095 Linda Sulastyowati, 12.05.52.0095 Lulu Atul Hasanah Maria Goreti Kentris Indarti Moch Irsad Moch Irsad, Moch Moch Irsyad Muslimin, 12.05.52.0200 Muslimin, 12.05.52.0200 Natalia Ariyani, 14.05.52.0255 Sabas Setyo Hadi Sabna Aprila Maharani Salsa Gina Virginia Sefiana Irawati Sinta Zahrotul Ulya Siti Rohqimah, 13.05.52.0056 Siti Rohqimah, 13.05.52.0056 Tiara Ayu Andani Tito Destafia, 13.05.52.0135 Tito Destafia, 13.05.52.0135 WAHYU MEIRANTO Wahyu Meiranto WAHYU MEIRANTO Wahyu Meiranto Widiatmoko, Jacobus Wiwik Nuraini Yeye Susilowati Zubaidah, Amilia Zubaidah, Amilia