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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 EARNINGS PER SHARE, LOAN TO DEPOSIT RATIO, ARUS KAS OPERASI, DAN RETURN ON EQUITY TERHADAP HARGA SAHAM EMITEN SEKTOR PERBANKAN DI BURSA EFEK INDONESIA Kurniawan Pribawanto, 10.05.52.0167; 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 examine and analyze the effect of Earning per share, Loan to Deposit Ratio, Operating Cash Flow and Return on Equity on the stock price of the banking sector in Indonesia Stock Exchange. The population in this study is a banking company that has gone public on the Indonesia Stock Exchange (IDX) for the period 2009-2013. Sampling technique in this study is the use of purposive sampling. The data analysis technique used is multiple linear regression analysis. Based on the test results it can be concluded that : Earning per share has positive effect on stock prices, loan to deposit ratio has no effect on stock prices, Operating Cash Flows no effect on stock price, return on equity has positive effect on stock prices. Keywords: Earnings Per Share, Loan to Deposit Ratio, Operating Cash Flow, Return on Equity and Stock Prices
FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Dwi Untami, 10.05.52.0070; 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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The purpose of this study was to analyze the factors that affect the price of shares in a mining company listed on the Indonesia Stock Exchange. Factors that affect the stock price consists dar Earning Pershare, Return on Investment, Price Book Value, Profit Margin, Debt Equity Ratio, Devident Pershare. The population in this study is a mining company in the period 2009-2013. The sample in this study were selected using purposive sampling method. The analysis tool used is multiple linear regression. The results showed that Pershare Earnings , Return On Investment and Price Book Value influence on stock prices while the variable profit margin , Debt Equity Ratio , Devident Pershare no effect on stock prices at a mining company listed on the Indonesia Stock Exchange.Keywords: Earning Pershare, Return On Investmen, Price Book Value, Profit Margin, Debt Equity Ratio, Devident Pershare, Stock Price
ANALISIS FAKTOR YANG BERPENGARUH TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2009 - 2013 Noviana Aristyawati P, 11.05.52.0155; Puspitasari, Elen
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to transform and analyze the effect of profitability, the composition of the board of directors, audit committee number, company size, fiscal loss compensation and leverage against tax avoidance in the mining company listed on the Indonesia Stock Exchange period 2009 - 2013. In this study, researchers used population of all financial data mining company listed on the Stock Exchange during the years 2009-2013. The method used is purposive sampling method. The samples used were 16 mining companies listed on the Stock Exchange during the years 2009-2013 in a row. Test equipment in this study using multiple linear regression, partial test (t test) and a simultaneous test off (f test). Results of this research is the positive effect on the profitability of tax avoidance, independent commissioner has no effect on tax avoidance, the number of audit committee has no effect on tax avoidance, the size of the company a positive effect on tax avoidance, tax loss carryforwards no effect on tax avoidance, and leverage no effect on tax avoidance.Keywords: Profitability, The Composition of The Board of Directors, Audit Committee Number, Company Size, Fiscal Loss Compensation, Leverage, Tax Avoidance
PERAN INDIKATOR KEKAYAAN INTELEKTUAL TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Puspitasari, Elen; Srimindarti, Ceacilia
Proceeding Fakultas Ekonomi 2013: 2013
Publisher : Proceeding Fakultas Ekonomi

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Abstract

Capability of knowledge and technology becomes a key factor for the progress of the economy in many developed countries, so there is a necessity intended for companies to change their business strategy, which was originally based labor force towards knowledge-based businesses. Companies need to communicate some other information to users of financial statements related to the value added that is owned by the company i.e. intellectual capital (IC).This study will describe the role of IC indicators as measured by VAICTM, which consists of VACA, VAHU, and STVA to the companys performance measured by market valuation, profitability and productivity,which firm size as a control variable. The population in this study is manufacturing companies listed on the IDX from 2007 to 2010, with purposive sampling to obtain a sample of 20 companies with 80 data observations. The results of statistical hypothesis testing using multiple linear regression test showed that the IC has a positive and significant influence on companys performance.Keywords: Intellectual Capital, Value Added, Performance.
PENERIMAAN AUDITOR TERHADAP UNDER-REPORTING TIME Srimindarti, Ceacilia; Puspitasari, Elen
Proceeding Fakultas Ekonomi 2014
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
PENGARUH KINERJA AUDITOR, TURN OVER INTENTION, DAN KOMITMEN ORGANISASI TERHADAP PREMATURE SIGN- OFF (Ditinjau dari Goal Setting Theory) Srimindarti, 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 ofinternal individual factors (such as auditor individual performance, turnover intentionand organizational commitment) on acceptance of a premature sign-off. Source of datain this study were auditors working in audit firms in Indonesia as respondents. The datawas collected using survey method by sending questionnaires to the respondents bymail. The result of this study has shown that individual performance and turnoverintention have influence to acceptance of a premature sign-off. On the other handorganizational 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.
PENGARUH KINERJA AUDITOR, TURN OVER INTENTION, DAN KOMITMEN ORGANISASI TERHADAP PREMATURE SIGN- OFF (Ditinjau dari Goal Setting Theory) Srimindarti, 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 ofinternal individual factors (such as auditor individual performance, turnover intentionand organizational commitment) on acceptance of a premature sign-off. Source of datain this study were auditors working in audit firms in Indonesia as respondents. The datawas collected using survey method by sending questionnaires to the respondents bymail. The result of this study has shown that individual performance and turnoverintention have influence to acceptance of a premature sign-off. On the other handorganizational 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.
THE PERCEPTION OF ADOPTING AN INFORMATION TECHNOLOGY INNOVATION ON THE RURAL BANKS OWNED BY LOCAL GOVERNMENT Puspitasari, Elen; Srimindarti, Ceacilia
Proceeding Fakultas Ekonomi 2013: 2013
Publisher : Proceeding Fakultas Ekonomi

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Abstract

The performance of rural banks owned by the local government showed progress very proud. Therefore, policies and strategies for the future development of rural banks directed inaccordance with the fundamental characteristics of rural banks, which is rural banks as community banks are healthy, strong, productive and spread throughout Indonesia andfocused in the provision of financial services the small, micro and medium Enterprises (SME’s) and local communities, especially in rural areas. The purpose of this study was to find out which variables are to be determinant to measure the user’s perceptions of adopting an information technology (IT) innovation on the rural banks owned by local government. Respondents in this study were employees as user’sadoption of IT on rural banks. Data obtained from respondents answers to the questionnaire. The factors that influence adopting an information technology innovation, which isvoluntariness, relative advantage, compatibility, image, ease of use, result demonstrability, visibility, trial ability, and facilitating conditions to be determined by principle componentanalysis under Factor Analysis Techniques. The adoption of information technologies by individuals and organizations has been an area of substantial research to extend information system. One of the important strategiesthat need to be done by the rural banks in order to increase competitiveness and outreach is empowering of supporting infrastructure industries owned by rural banks effectively, especially in information technology.Keywords: information system, technology innovation, principle component
The Effect Of Management Ownership, Leverage, Firm Size, And Profitability On Social Disclosure In Annual Reports Of Manufacturing Company (Empirical Study On Manufacturing Company Listed In Idx) Puspitasari, Elen; Srimindarti, Ceacilia
Proceeding Fakultas Ekonomi 2012
Publisher : Proceeding Fakultas Ekonomi

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Abstract

Products  of accounting  in  the form of financial statement–annual  report is the exposure of the report containing the accountability         of    the   management               of operational  activities  to  the  shareholders, but now need to extend this paradigm to be accountable to all  stakeholders. This study is        an        empirical       study   conducted       in manufacturing companies listed in IDX are intended to identify and examine the effect of  management  ownership,  leverage,  size, and                   profitability      on        social   disclosure (Sustainable   Reporting)  in  their  annual reports during the  period 2007-2010. The results of                     this       study        indicate       that management  ownership  and  leverage  has no   effect  on        the         disclosure       of     social reporting in annual reports, whereas firm size and profitability have an influence on social disclosure in annual reports. Keywords: Social  Disclosure,  Sustainable Reporting,  Management  Ownership, Leverage, Firm Size, Profitability
FAKTOR - FAKTOR YANG MEMPENGARUHI SIMPANAN MUDHARABAH PADA BANK SYARIAH DI INDONESIA Arye Nursa Asyik, 12.05.52.0183; Puspitasari, Elen
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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Abstract

Mudharabah deposits are deposits which is based on a kind of partnership agreements. There are two parties involved in the mudharabah deposits, where the first party as shahibul maal can be referred to customers who provide the funds and the second party as mudharib be called Islamic banks are responsible for the management. The purpose of this study was to identify factors that influence the Mudharabah deposits in Islamic banks in Indonesia. Objects that are used as research are factors thought to influence the Mudharabah deposits in Islamic banks during the period 2012-2014, in the form of benchmark interest rate, the rate of profit sharing, inflation, financing to deposit ratio, the size of the Bank, non-performing financing and promotion costs , Population and samples taken consisted of Islamic Banks and Sharia Business Unit by taking the data derived from the entire financial performance of Islamic banks in Indonesia in the period 2012 to 2014, obtained a total sample of 101 data obtained by purposive sampling technique. Hypothesis testing using multiple regression analysis. The results showed that the benchmark interest rate, and inflation does not affect the mudhrabah deposits in Islamic banks in Indonesia. Variable Financing to Deposit Ratio, the size of the bank, and the cost of the promotion of significant positive effect on mudhrabah deposits in Islamic banks in Indonesia. Non Performing Financing significant negative effect on mudhrabah deposits in Islamic banks in Indonesia. Determination coefficient of 0.783 indicates that the independent variable on the dependent variable mudaraba deposits amounted to 78.3% and the remaining 21.7% is influenced by other variables not included in this study.Keywords: Islamic Banking, The Benchmark Interest Rate, Profit Sharing, Financing To Deposit Ratio, Inflation, Bank Size, Non Performing Financing, Promotion Costs, Mudharabah Deposits
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 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