Linda Santioso
Tarumanagara University

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PENGARUH UMUR PERUSAHAAN, UKURAN PERUSAHAAN, DEWAN KOMISARIS, LEVERAGE, DAN PROFITABILITAS TERHADAP PENGUNGGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2008-2010 Santioso, Linda; Devona, Natasha Caesar
Akuntansi Krida Wacana vol. 12 no. 1 April 2012
Publisher : Akuntansi Krida Wacana

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Abstract

The purpose of this research is to examine the effect of corporate characteristic, consist of company age, firm size, size of board commissioner, leverage, and profitability to corporate sosial responsibility disclosure in corporate annual report. This research can explain the decision making about the corporate sosial responsibility disclosure done by manufacturing companies listed in IDX for the year 2008 – 2010. The data used are in form of annual reports from 30 companies used as sample for the year 2008-2010. The statistical methods use in this research is multiple regressions. The results of this research shows that company age and size of board commissioner have significant effect to corporate sosial responsibility disclosure, while firm size, leverage and profitability have insignificant effect to corporate sosial responsibility disclosure. Keywords : Corporate Social Responsibility Disclosure, Company age, Firm size, Size of board commissioner, leverage, and profitability. 
Faktor-Faktor yang Mempengaruhi Kelengkapan Pengungkapan Wajib dalam Laporan Keuangan pada Perusahaan Manufaktur yang terdaftar di BEI Santioso, Linda; Yenny, Yenny
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 13, No 2 (2012): The Winners Vol. 13 No. 2 2012
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v13i2.654

Abstract

The purpose of this research was to determine the influence of leverage ratio, liquidity ratio, profitability ratio, the portion of stocks owned by public, firm size, and company ages on mandatory disclosure comprehensiveness of financial statement. The sample consisted of 80 manufacturing companies listed at Indonesia Stock Exchange from 2008-2010 selected using purposive sampling method. Descriptive statistics and the multiple regression method were used to analyze the hypotheses. The results of this research showed that only firm size that influence the mandatory disclosure positively and liquidity ratio that influence the mandatory disclosure negatively. This research also showed that there was no autocorrelation, multicollinearity, and heteroscedasticity.
Analisis Pengaruh Pemilihan Metode Penilaian Persediaan, Ukuran Perusahaan, dan Laba Bersih Terhadap Price Earning Ratio pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2006-2008 Febrianty, Levina; Santioso, Linda
Akuntansi Krida Wacana vol. 11 no. 1 April 2011
Publisher : Akuntansi Krida Wacana

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Abstract

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN AKUNTANSI SUMBER DAYA MANUSIA Daryatno, Andreas Bambang; Alverianti, Adeline; Santioso, Linda
Akuntansi Krida Wacana VOL. 17 NO. 2 JULI-DESEMBER 2017
Publisher : Akuntansi Krida Wacana

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Tujuan penelitian adalah untuk membuktikan secara empiris perbedaan rata-rata pengungkapan akuntansi sumber daya manusia (ASDM) pada perusahaan financial dan nonfinancial, dan pengaruh ukuran perusahaan, profitabilitas, dan umur perusahaan terhadap pengungkapan ASDM pada perusahaan financial dan nonfinancial yang terdaftar di Bursa Efek Indonesia tahun 2013-2014. Penelitian ini menggunakan sampel 283 perusahaan yang telah diseleksi dengan menggunakan metode purposive sampling. Data yang digunakan adalah data sekunder yaitu berupa laporan keuangan dan laporan tahunan yang telah diaudit. Metode statistik yang digunakan untuk menguji hipotesis penelitian adalah model regresi linier berganda. Hasil penelitian menunjukkan bahwa ukuran perusahaan mempunyai pengaruh yang signifikan terhadap pengungkapan ASDM, sedangkan profitabilitas dan umur perusahaan tidak mempunyai pengaruh yang signifikan terhadap pengungkapan ASDMKata Kunci: ukuran perusahaan, profitabilitas, umur perusahaan, pengungkapan akuntansi sumber daya manusia
The Effect of Financial Leverage, Employee Stock Ownership Program and Firm Size on Firm Performance of Companies Listed in Indonesia Stock Exchange Bangun, Nurainun; Tjakrawala, F.X. Kurniawan; Andani, Kurniati W.; Santioso, Linda
International Business and Accounting Research Journal Vol 1, No 2 (2017): July 2017
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (688.81 KB) | DOI: 10.15294/ibarj.v1i2.7

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The purpose of this research is to examine and to obtain affected empirical evidence of financial leverage, firm size and employee stock ownership program (ESOP) to firm performance in manufacturing company in Indonesian Stock Exchange on 2013-2015. Independent variables in this research are Financial Leverage (DER), Firm Size and Employee Stock Ownership Program (ESOP). Dependent variables in this research are Return on Assets (ROA) and Return On Equity (ROE). The results Showed that the simultaneous test of three independent variables Significantly afftected to the ROA and ROE. The partial tests of Financial Leverage (proxy DER) and Firm Size Significantly affected to ROA and ROE. But, the results Showed that the Employee Stock Ownership Program (ESOP) did not Affect to ROA and ROE.
ANALISIS PENGARUH NILAI TUKAR RUPIAH PER DOLLAR AS, TINGKAT SUKU BUNGA SBI, DAN INFLASI INDEKS HARGA KONSUMEN (IHK) TERHADAP IHSG DI BEI PERIODE 2003 – 2008 Kurnia, Fransisca; Santioso, Linda
Jurnal Ekonomi Vol 15, No 3 (2010): November 2010
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v15i3.175

Abstract

Financial statement is an important thing for a company. The financial statement of the company can indicate the company's condition and the investors always wait it for setting their investments. The purpose of this survey is to observe whether Rupiah exchange rate per US Dollars, Interest rate of SBI and Inflation of Consumer Price Index (CPI) have influence Composite Stock Price Index at Jakarta Stock Exchange either through partial and also simultan. The result shows that variable of Interest rate of SBI and Inflation of Consumer Price Index (CPI) significantly influence on the Composite Stock Price Index. If it is analyzed simultaneously, three variables have significant influences on the Composite Stock Price Index.
ANALISIS PERSEPSI KEGUNAAN, PERSEPSI KEMUDAHAN, KESIAPAN TEKNOLOGI INFORMASI, KEAMANAN DAN KERAHASIAAN TERHADAP MINAT PERILAKU PENGGUNAAN E-FILLING Santioso, Linda; Daryatno, Andreas Bambang; Aristha, Adya Juni
Akuntansi Krida Wacana VOL. 18 NO. 2 JULI-DESEMBER 2018
Publisher : Akuntansi Krida Wacana

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Abstract

The purpose of this research is to determine the effect of perceived usefulness, perceived ease of use, readiness of information technology, security and privacy of the tax payer’s interest to use the e-filling system. The research data covers primary data obtained through questionnaires. The subjects of this research is the taxpayer listed on KPP Pratama Jakarta-Cengkareng. Based on the test results R2 can be concluded that the variation of the variables (perceived usefulness, perceived ease of use, readiness of information technology, security and privacy) are able to explain by 29,2%, while the remaining 70,8% can be explained by other variables which are not included in this research model and the result showed that all independent variables have influence of the tax payer’s interest to use the e-filling system.Keywords: E-filling, Technology Acceptance Model, perceived usefulness, perceived ease of use, readiness of information technology, security and privacy
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI KOMITMEN ORGANISASI DAN MOTIVASI SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Manufaktur di Jakarta dan Tangerang) Gunawan, Aditiya Christianto; Santioso, Linda
Jurnal Akuntansi Vol 19, No 1 (2015): January 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (152.807 KB) | DOI: 10.24912/ja.v19i1.119

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Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai ada atau tidaknya pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial pada perusahaan manufaktur dengan komitmen organisasi dan motivasi sebagai variable moderating. Adanya ketidakkonsistenan hasil dari penelitian-penelitian sebelumnya menjadi motivasi peneliti untuk dilakukannya kembali penelitian ini. Data yang diperoleh dikumpulkan dengan cara menyebarkan kuesioner kepada para manajer perusahaan dan tim penyusun anggaran. Dari 200 kuesioner yang disebarkan kepada perusahaan manufaktur yang berdomisili di daerah Jakarta dan Tangerang, hanya 122 kuesioner yang dapat diperoleh kembali dan 19 kuesioner tidak dapat digunakan karena data yang diisi tidak lengkap. Penelitian ini dilakukan dengan menggunakan bantuan SPSS (Statistical Program For Social Science) versi 19.00. Metode statistik yang digunakan untuk menguji hipotesis yaitu model Simple Regression, Multiple Regression dan Moderated Regression Analysis. Sebelum melakukan pengujian hipotesis dilakukan pengujian kualitas data, dan asumsi klasik. Hasil penelitian menunjukkan partisipasi anggaran berpengaruh terhadap kinerja manajerial, dan interaksi antara partisipasi anggaran dengan komitmen organisasi juga memiliki pengaruh terhadap kinerja manajerial, sedangkan motivasi tidak berhasil memoderasi pengaruh partisipasi anggaran terhadap kinerja manajerial. Penelitian selanjutnya disarankan agar menambah sektor perusahaan yang menjadi sampel penelitian, serta menambahkan variabel-variabel lainnya yang mempengaruhi kinerja manajerial.The purpose of this research is to analyst the influence of participation in composing budget toward managerial performance, whether through organization commitment and motivation as moderating variable. The inconsistency situations between results of the prior research, about the influence of budget participation on managerial performance become a motivation of this study. Data used in this study is obtained from ideas or perceptions of managers who filled and gave the questionnaires back to the researcher. From 200 questionnaires which distributed to managers on manufacturing companies which stated at Jakarta and Tangerang. 122 (61%) questionnaires were sent back, and 19 questionnaires can’t used because of the incomplete answer, for then analyzed with moderate regression analysis in SPSS 19.00. The result of these study proving that the value of directly influence between budget participation toward managerial performance. Commitment as variable moderating succeed given influence, but not with the motivation. However, the researcher can make conclusion that organization commitment as moderating variable is influence the managers participation in compose budget toward their performance on managerial activities, but not with the motivation as moderating variable.
Pengaruh corporate governance, profitability, dan foreign ownership terhadap dividend policy pada perusahaan manufaktur yang terdaftar di bursa efek indonesia Periode 2014-2016 Bangun, Nurainun; Yuniarwati, Yuniarwati; Santioso, Linda
Jurnal Akuntansi Vol 22, No 2 (2018): May 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.189 KB) | DOI: 10.24912/ja.v22i2.353

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The purpose of this research is to analyze the effect of corporate governance, profitability, and foreign ownership on dividend policy. This research uses manufacturing company listed in Indonesia Stock Exchange for the period 2014-2016 as the population. Using purposive sampling, 95 data are selected as samples. Data processing in this research uses software program IBM SPSS version 23. The result shows that board size have a significant effect on dividend policy. Board independence do not have a significant effect on dividend policy. CEO duality do not have a significant effect on dividend policy. Profitability have a significant effect on dividend policy. Foreign ownership have a significant effect on dividend policy.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Daryatno, Andreas Bambang; Santioso, Linda
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 4, No 1 (2020): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v4i1.7575

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Tujuan penelitian ini adalah untuk menguji secara empiris pengaruh risiko litigasi, ukuran perusahaan, struktur kepemilikan manajerial, intensitas modal, dan growth opportunities terhadap penerapan konservatisme akuntansi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tahun 2015-2017. Teknik pengambilan sampel dalam penelitian ini adalah metode purposive sampling. Penelitian dilakukan dengan total 33 sampel perusahaan manufaktur dari total populasi 136 perusahaan. Hasil dari penelitian ini adalah risiko litigasi, ukuran perusahaan, struktur kepemilikan manajerial, dan intensitas modal tidak berpengaruh terhadap penerapan konservatisme akuntansi. Growth opportunities memiliki pengaruh negatif terhadap penerapan konservatisme akuntansi. Penelitian ini menggunakan analisis regresi berganda. Alat analisis yang akan digunakan pada penelitian ini merupakan teknik analisis statistik yang berbasis software computer dengan menggunakan program Statistical Product and Service Solutions (SPSS) versi 23.  The purpose of this study is to empirically examine the effect of litigation risk, company size, managerial ownership structure, capital intensity, and growth opportunities on the application of accounting conservatism to manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2015-2017. The sampling technique in this research is purposive sampling method. The study was conducted with a total of 33 samples of manufacturing companies from a total population of 136 companies. The results of this study are litigation risk, company size, managerial ownership structure, and capital intensity do not influence the application of accounting conservatism. Growth opportunities have a negative influence on the application of accounting conservatism. This research uses multiple regression analysis. The analytical tool that will be used in this research is a statistical analysis technique based on computer software using the Statistical Product and Service Solutions (SPSS) version 23 program.