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All Journal Jurnal Ilmiah Telaah Manajemen Fokus Ekonomi JURNAL AKUNTANSI DAN AUDITING JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Proceeding Fakultas Ekonomi Kinerja JDM (Jurnal Dinamika Manajemen) Jurnal Mahasiswa Pasca Sarjana Media Ekonomi dan Manajemen Students´ Journal of Accounting and Banking AKSES: Jurnal Ekonomi dan Bisnis Proceeding SENDI_U Jurnal Ilmiah Universitas Batanghari Jambi EKONOMIS : Journal of Economics and Business Jurnal Organisasi Dan Manajemen AKTSAR: Jurnal Akuntansi Syariah PROCEEDINGS J-MAS (Jurnal Manajemen dan Sains) EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal STIE Semarang (Edisi Elektronik) Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Jurnal Akuntansi Indicators : Journal of Economic and Business Jurnal Akuntansi dan Keuangan Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Ceacilia Srimindarti
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Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences

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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 BEBAN PAJAK TANGGUHAN DAN BEBAN PAJAK KINI UNTUK MENDETEKSI MANAJEMEN LABA Elisa Yuliana, 08.05.52.0144; Srimindarti, Ceacilia
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

This research is a testing that examined the effect and analyze the changes in deferred tax expense and current tax expense on earnings management to avoid earnings decreases in manufacturing companies that go public in Indonesia.The population in this study is a company engaged in the manufacturing sector are listed in Indonesia Stock Exchange (BEI) in 2008-2010. Sampling technique using a purposive sampling. According to established criteria contained 32 samples. Analysis technique used is logistic regression.The results showed that the change in deferred tax expense have a significant effect can be used to detect earnings management to avoid earnings decreases. Meanwhile, the current income tax can not be used for detecting earnings management to avoid earnings decreases.Keywords: Earnings Management, Accrual, Cash Flow Operating, Deferred Tax Expense, Deferred Tax Liabilities, Deferred Tax Assets, Current tax expense
Analisis Faktor-Faktor yang Mempengaruhi Audit Delay Jayanti Sukining Tiyas, 08.05.52.0057; Srimindarti, Ceacilia
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

This study aims to test empirically the. effect of firm size, profit / loss, auditor reputation, and profitability of the audit delay in manufacturing companies listed on the Indonesia Stock Exchange. This study uses secondary data, namely the financial statements of 135 companies listed on the Indonesia Stock Exchange as many as 82 companies to be sampled in 2008-2010. To prove the hypothesis, the test begins the classic assumption.The results of hypothesistesting with multiple regression found empirical evidence that the variable profitability and significant negative effect on audit delay. As for the variables of firm size, profit / loss, and the auditors reputation has no effect on audit delay.Keywords: audit delay, firm size, profit / loss, auditor reputation, and profitability
GOING CONCERN DAN OPINI AUDIT (SUATU STUDI PADA PERUSAHAAN PERBANKAN DI BEI) Novi Indrayani, 08.05.52.0146; Srimindarti, Ceacilia
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 study was to examine the effect of liquidity, profitability and solvency of the auditor in providing audit opinions with going concern. Based on the results of the analysis is known that proper regression model used for analysis.By using logistic regression test of this study concluded that: (1) Variables of liquidity in this study consisted of Quick Ratio (QR) and the Banking Ratio (BR). Variable Quick Ratio (QR) does not affect the going concern audit opinion. While liquidity is measured by using the Banking Ratio (BR) did not affect the going concern audit opinion. (2) profitability variables in this study consisted of Return On Assets (ROA) and Interest Margin Loan (IML). Variable Return On Assets (ROA) affect the going concern audit opinion. While profitability is measured using the Interest Margin Loan (IML) does not affect the going concern audit opinion. (3) solvency variables in this study consists of the Capital Ratio (CR) and Adequency Capital Ratio (CAR) does not affect the going concern audit opinion. Keywords: liquidity, profitability and solvency and going concern audit opinion
INTERDEPENDENSI ANTARA KEBIJAKAN DIVIDEND PAYOUT RATIO, FINANCIAL LEVERAGE, DAN INVESTASI Nursia Wahyuningtyas, 09.05.52.0122; Srimindarti, Ceacilia
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

The purposes of this study is to analyzed the interdependence of dividend payout ratio, financial leverage, and invesment. Pecking order theory is the basic theory used to explane of that interdependence. The population in this study were manufacturing companies listed in Indonesia Stock Exchange from 2008-2011. The data source of this study were financial statemens of manufacturing companies listed in Indonesia Stock Exchange from 2008-2011. The data collected was analyzed using Two Stage Least Square. The result of this study found that investment has negative significant’s influence to dividend payout ratio but the dividend payout ratio has negative insignificant’s influence investment, it means the dividend payout ratio and the investment do not have a relationship of interdependence. Divident payout ratio has positive insignificant’s influence to financial leverage but the financial leverage has negative insignificant’s to divident ratio, therefor Divident payout ratio variable and financial leverage do not have interdependence relationship. Financial leverage has positive insignificant’s influence to investment and investment has positive insignificant’s to financial leverage, means financial leverage have a relationship of interdependence of investments.Keywords: pecking order theory, dividend payout ratio, financial leverage, investment
FAKTOR-FAKTOR YANG MEMPENGARUHI KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN Choirotun Nisak, 09.05.52.0057; Srimindarti, Ceacilia
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

This study aims to analysis the factors affecting the completeness of the disclosure of financial statements in manufacturing companies listed on the Indonesia Stock Exchange. The sample in this study were manufactured companies listed in Indonesia Stock Exchange from 2009 to 2011. The data was analyzed using the multivariate regression. On the hypothesis conducted to identify whether liquidity, leverage, profitability, company size, company ages and public ownership have significant influence towards the level of disclosure of financial statements completeness. The results of the study shows that company size variable, company ages, and public ownership have positive and significant influence towards the level of disclosure of financial statements completeness. The other independent variable such as liquidity, leverage, and profitability do not indicate certain significance towards on the disclosure of financial statements completeness. Keywords: disclosure of financial statements, liquidity, leverage, profitability, company size, company ages, and public ownership.
PENGARUH DPK, CAR, LDR TERHADAP ROA YANG TERDAFTAR DI BEI Indrawati, 09.05.52.0070; Srimindarti, Ceacilia
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

The objective of this research is to analyze the effect of variable Third Party Fund, Capital Adequacy Ratio (CAR), Loan To Deposit Ratio (LDR) on Financial Performance (ROA). The sample in this study were banking companies listed in Indonesian Stock Exchange from 2008 to 2011.The data collected was analyzed using multiple regression.The result of this study show that TPF and LDR have a positive and significant impact on financial performance. On the other hand CAR has no influence on financial performance (ROA).Keywords: ROA, TPF, CAR and LDR
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.
ANALISIS PENGARUH NET PROFIT MARGIN, RETURN ON ASSETS, DEBT TO EQUITY RATIO, RETURN ON EQUITY DAN CURRENT RATIO TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Luluk Badriyah, 10.05.52.0079; Srimindarti, Ceacilia
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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The  objective  of  the  study  is  to  examine  the  effect  ofNet Profit Margin (NPM), Return on Assets (ROA), Debt to Equity Ratio (DER), Return on Equity (ROE) and Current Ratio (CR)on Stock Prices. This study was taken because there are still differences between the research study with each other. This research was conducted using secondary data. Population in this research was  insurance  company  obtained  from  share  which  was  listed  and  “go  public”  in Indonesian Stock Exchage period 2010-2012. Sampling technique used was purposive sampling. There is 70 companies that can be analysed. This study is analyzed by using multiple regression. The  multiple  regression  shows  that Net Profit Margin significant positive effect on stock price, Return on Assets significant positive effect on stock price, Debt to Equity Ratio haven’t significant positive effect on stock price, Return on Equity haven’t significant negative effect on stock price, and  Current Ratio haven’t significant positive effect on stock price. Keywords: NPM, ROA, DER, ROE and Stock Price
PENGARUH KOMPETENSI DAN KOMITMEN ORGANISASIONAL TERHADAP KINERJA GURU YANG DIMODERASI OLEH IKLIM RGANISASI PADA MI SEKECAMATAN WINONG KABUPATEN PATI (Studi Kasus pada Guru-guru Mi Sekecamatan Winong Kabupaten Pati) ., Shodiqin; Srimindarti, Ceacilia
Proceeding SENDI_U 2015: SEMINAR NASIONAL MULTI DISIPLIN DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

This study aimed to examine the effect of competence and organizational commitment toward teachers’performance in MI Sekecamatan Winong Pati regency moderated with the organization climate. Thespecific objective of this study was to examine the effect of competence and organizational commitmenttoward teachers’ performances are moderated by the organization climate. The usefulness of this study isto clarify and extend previous research on the effects of competences and organizational commitmenttoward teachers’ performance are moderated organization climate. This study used a population ofteachers in MI Sekecamatan Winong Pati regency much as 107 teachers. Sampling techniques in thisstudy is proportional random sampling methode. The method used in this research is regression withinteraction quasi moderation. Based on the results of the study can be summarized as follows competencehas no effect toward teachers’ performance, organizational commitment effect toward the teachers’performance, the organization climate no affect the teachers’ performance, the influence of competencetoward teachers’ performance is not moderated by organizations climate, and organizations climatedebilitates the effect of organizational commitment toward teachers’ performance.Keywords : competence, organizational commitment, organization climate, teachers’ performance
Co-Authors 08.05.52.0057 Jayanti Sukining Tiyas 08.05.52.0144 Elisa Yuliana 08.05.52.0146 Novi Indrayani 09.05.52.0057 Choirotun Nisak 09.05.52.0070 Indrawati 09.05.52.0122 Nursia Wahyuningtyas 10.05.52.0079 Luluk Badriyah 12.05.52.0205 Intan Rosemaya Cintya, 12.05.52.0205 12.52.02.0189 Suwargono, 12.52.02.0189 12.52.02.0191 Dewi Ayun, 12.52.02.0191 12.52.02.0200 Rudi Hartono, 12.52.02.0200 13.52.02.0076 Dwi Joko Supriyanto, 13.52.02.0076 13.52.02.0097 Sri Hartini, 13.52.02.0097 Achmad Badjuri Alfasadun Alfasadun Amedio Aditya Aneta Devi Angga Prasetia, 13.05.52.0091 Angga Prasetia, 13.05.52.0091 Anggun Prasetia Ningtyas, 12.05.52.0136 Ani Sulistiyani, 13.05.52.0089 Ani Sulistiyani, 13.05.52.0089 Annisa Fattika, 12.05.52.0190 Annisa Fattika, 12.05.52.0190 Ardiansyah, Firdaus Damas Septio Ardiansyah, Firdaus Damas Septio Arum septhia anggreani Ashobah, Siti Nur Fajriah Askar Yunianto Caroline Caroline Catur Ragil Sutrisno Cicilia Amanda Tia Oktaviani, 17.05.72.0010 Deviana Fadhila Aprilia Puspita Effendhi, Aziz Elen Puspitasari Etty Puji Lestari Fajar Lia Agustina, 15.05.52.0034 Farah Harwandita Firdaus Damas Septio Ardiansyah, 14.05.52.0260 Firdaus Damas Septio Ardiansyah, 14.05.52.0260 Fita Aprilian, 13.05.52.0178 Fita Aprilian, 13.05.52.0178 FX Sugiyanto Hanif Pratiwi Ikha Fatmawati Indira Djanuarti Isna Aulia Dewi, 14.05.52.0257 Iye, Risman Juremi Juremi, Juremi Kristiana, Ida Kurnia, Achmad Syakir Lili Wijayanti Martadi, Damianus Nursih Maryono Maryono Mila Agustin Moch Irsad Ni Made Adi Krisnawati, 11.05.52.0121 Ni Made Adi Krisnawati, 11.05.52.0121 Nita Happi Amalia, 12.05.52.0177 Nita Happi Amalia, 12.05.52.0177 O., Rachmawati Meita Oktarinda Eka Putri Zalzabela Oktaviani, Cicilia Amanda Tia Pancawati Hardiningsih Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Radea Dian Purnama, 11.05.52.0034 Radea Dian Purnama, 11.05.52.0034 RR Dewi Handayani Rufiyad Mawati, Eny Setianingsih, Nineng Shodiqin ., Shodiqin Sholihul Fuad, Sholihul Titiek Suwarti Tofan Gilang Pratama, 13.05.52.0011 Tofan Gilang Pratama, 13.05.52.0011 Wasirin, 12.05.52.0111 Wasirin, 12.05.52.0111 Winarto Winarto Yuni Mirati, 14.05.52.0228 Yuni Mirati, 14.05.52.0228