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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Students´ Journal of Accounting and Banking Proceeding SENDI_U
Listyorini Wahyu Widati
Universitas Stikubank (Unisbank) Semarang
Economics, Econometrics & Finance Education

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ANALYSIS OF THE INFLUENCE OF GOOD CORPORATE GOVERNANCE FOR MANAGEMENTS PROFIT Arief Kurniawan, 07.05.52.0084; Widati, Listyorini Wahyu
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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This research aims to examine and analyze about the influence of institutional ownership, ownership of the management, the audit committee, the independent Commissioner, and the size of0 the company to profit management. Profit management gives managers the flexibility to protect themselves and the company in anticipation of events that are unexpected for the benefit of the parties involved.The sample in this study is the manufacturing sector companies listed on the Indonesia Stock Exchange during 2008-2010 and obtained as many as 48 companies according to a defined criteria. Sampling techniques using a purposive sampling technique with the company listing criteria during the period of observation, the financial statements are presented in euro, net profit in a row, and have complete data. Engineering analysis used is of multiple regression.The results showed that variable and the audit committee of institutional ownership affect profit management. While the ownership of the management, the independent Commissioner, and company size has no effect on earnings management.Keywords: Institutional Ownership, Ownership Of Manajerial, Committee Audit, Independent Commissary, and Measure Company, Management Profit.
ANALISIS PERBEDAAN KINERJA BANK PEMERINTAH DAN BANK UMUM SWASTA Firna Septiarani, 08.05.52.0195; Widati, Listyorini Wahyu
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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The calculation of the ratio is very important for outsiders who want to assess a companys financial statements. Therefore conducted a study to measure the performance of banks through liquidity ratio approach, solvency, and profitability of the Government and the Bank Private Bank.The study was conducted with a view to determining whether or not differences in financial performance, including Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Return On Assets (ROA), Return On Equity (ROE), Non PerformingLoan (NPL), Operating Costs (BOPO) on the Government and the Banks Private Bank.The population in this study were government banks andprivate banks listed in the report of BEI tahun 2003-2010.Sample selection method used is purposive sampling technique. Data analysis technique used is the analysis of different testMann-Whitney test.The results of this study can be concluded that: (1) No difference between the CAR, NIM and NPL Government and Bank Private Bank. (2) There is a difference between the ROA, ROE, BOPO Bank Government and Private Banks.Keywords: Capital Adequacy Ratio, Net Interest Margin, Return On Assets (ROA), Return On Equity, Non PerformingLoan (NPL), Biaya Operasional (BOPO)
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI SAHAM Agsa Sagita Wiliandi, 0625030038; Widati, Listyorini Wahyu
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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This study aimed to investigate the factors - fundamental factors that can affect the value of the stock at a manufacturing company in the Stock Exchange Indonesia. Factors - factors that influence the independent variables include the Debt to Equity Ratio (DER), Return on Equity (ROE) and Earning per Share (EPS). While the value of company stock as dependent variable was measured by Price Earning Ratio (PER).In this study obtained a sample of 128 companies. sampling with purposive sampling method. While the methods of analysis used the multiple regression analysis. The results showed that the variable Debt to Equity Ratio (DER), Return on Equity (ROE) and Earning per Share (EPS) have a significant negative effect on Price Earning Ratio either simultaneously or partially.Keywords: Price Earning Ratio (PER), Debt to Equity Ratio (DER), Return on Equity (ROE) and Earning per Share (EPS).
PERBANDINGAN KEAKURATAN MODEL ARUS KAS METODE LANGSUNG LANGSUNG DAN TIDAK LANGSUNG DALAM MEMPREDIKSI ARUS KAS DAN DIVIDEN MASA DEPAN Yustisa Taufik, 08.05.52.0199; Widati, Listyorini Wahyu
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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FASB assert that the direct method is more consistent with the purpose of cash flow, by providing information than the cash receipts and disbursements method of indirect (FASB, (1987). In other words, that the direct method cash flow information to better assess company’s ability to pay dividends. The purpose of this study was to determine the predictive ability of cash flow information of direct and indirect method to predict cash flows and future dividends.The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) for the year 2007-2010. Sampling of this study using purposive sampling, the choice of subject groups based on traits-traits or specific properties, namely: the Company paid cash dividends from net income during the year 2007-2010, the company’s financial statements using the currency of Indonesia and the company’s operating cash flow does not lose. Samples used in this study were as many as 18 companies with 3 years of research into 54 observation data. Hypothesis testing with multiple linear regression.The result can be concluded that; 1) Model with a component of cash flows direct method is more accurate than the model with a component of cash flow indirect method to predict future cash flows. 2) Model with a component of cash flows direct method is more accurate than the model with a component of cash flow indirect method to predict future dividends.Keywords: Cash flows of direct and indirect method
ANALISIS PENGARUH CAR, NPL, BOPO, LDR, DAN NIM TERHADAP ROA PADA PERUSAHAAN PERBANKAN DI INDONESIA Anggun Dwi Nurmawati, 08.05.52.0132; Widati, Listyorini Wahyu
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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The study aims to analyze the effect of Capital Adequacy Ratio (CAR), non-performing loans (NPL), Operating Expenses to Operating Income (BOPO) , Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), to the Banking Profitability (ROA). Population in this study is a commercial bank registered in the Bank Indonesia year period 2007-2009. Number of samples were 332 banks registered in the Bank Indonesia. Study sample is taken with certain criteria that companies belonging to banking in general banks in early 2007 to 2009, and the bank has published its financial statements in the year 2007-2009 as well as having a complete variable according to the author of the analysis.The research method used in this study is multiple regression analysis, to test the hypothesis. Before using multiple regression analysis, conducted tests of normality, the assumption of classical test and multiple regression.Based on the results of the feasibility test model using the F test showed that the CAR, NPL, BOPO, LDR, and NIM have a significant effect on ROA in the banking public bank with a significance level of 0.000. Adjusted R ² value in the regression model obtained for 0.647 bank. This suggests that the major influence of the independent variable is CAR, NPL, BOPO, LDR, and NIM, to the dependent variable (ROA) of 64,7% while the remaining 35,3% influenced by other factors. If the R ² value closer to 1 the independent variables (CAR, NPLs, BOPO, LDR and NIM) the stronger influence in explaining the bound variable (ROA). While based on the hypothesis test results indicate that the variable CAR, LDR, and NIM significantly positive effect on ROA. NPL negative effect on ROA is not significant. While a significant negative effect BOPOvariables to ROAKey words: CAR, NPL, BOPO, LDR, NIM, ROA
Analisis Pengaruh Kecerdasan Emosional Terhadap Tingkat Pemahaman Akuntansi Dimoderasi Oleh Kepercayaan Diri Hariani Putri Rahayu, 08.05.52.0030; Widati, Listyorini Wahyu
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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The purpose of this study was to obtain empirical evidence of whether the emotional intelligence of students affect the level of understanding of accounting with confidence as a moderating variable. Population taken in this study were students of Economics, University of accounting faculty Stikubank Semarang. The sample in this study using purposive samplingThis research method is used to test the hypothesis in this study is to use multiple linear regression and regression with moderating variables, hypothesis checking is done by mengumpulkjan answers from 60 respondents to the criteria the student has to take introductory accounting courses 1, 2 introductory accounting, financial accounting intermediate 1, intermediate 2 financial accounting, accounting information 1, 2 advanced accounting, auditing 1, 2 auditing, and accounting theory.Based on the results of this study assert that emotional intelligence (self-knowledge, self-control, motivation, empathy and social skills) significantly influence the level of accounting understanding, and confidence to have influence as a moderating variable Keywords: self-knowledge, self-control, motivation, empathy, social skills, and confidence.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BEI Dwiaknita Nandia Fatmasari, 09.05.52.079; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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This study aims to empirically examine the factors that affect the capital structure of the company by using the analyzed variables are firm size (SIZE), asset structure (SA), profitability (NPM), sales growth (GROW) and managerial ownership(MAN). The sample in this study is a joint Food and Beverages manufacturing sectors listed on the Indonesia Stock Exchange (IDX) of the years 2007-2011. The results of this study indicate that company size (SIZE) and no significant positive effect on capital structure, asset structure (SA) have positive and significant impact on capital structure, profitability (NPM) and a significant negative effect on capital structure, as well as sales growth (GROW ) and managerial ownership (MAN) and no significant negative effect on the capital structure of the company manufacturing the Food and Beverages sector listed on the Indonesia Stock Exchange in 2007-2011. Keywords: Firm Size (SIZE), Asset Structure (SA), Profitability (NPM), Sales Growth (GROW),Managerial Ownership (MAN) and Capital Strukture (DER).
FAKTOR – FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Tri Prahara Yunianti, 09.05.52.0156; Wahyu Widati, Listyorini
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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This study aimed to analyze the effect of business risk, profitability, asset structure, size and level of liquidity of the Companys Capital Structure Manufacturing Company listed on the Indonesia Stock Exchange in the year 2007 to 2011. The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) during the years 2007 to 2011. The sampling method used was purposive sampling, a total of 375 samples per year as the company. Data analysis using multiple linear regression starting with normality test data, test assumptions comprising classical multicollinearity test, test and test heterokadasitas autocorrelation. Further testing of the power of the model by using the coefficient of determination and F test Hypothesis testing using t-test with 5% sifnifikansi with negligent. The test results showed that the variables Business Risk, Profitability, Asset Structure, Corporate Size and Liquidity The significant negative effect on capital structure. Keywords: Business Risk, profitability, asset structure, company size, level of liquidity and capital structure.
PENGARUH INVESTASI, KEPEMILIKAN MANAJERIAL, DAN LEVERAGE OPERASI TERHADAP HUBUNGAN INTERDEPENDENSI ANTARA KEBIJAKAN DIVIDEN DENGAN KEBIJAKAN LEVERAGE KEUANGAN Anindya Maharani, 09.05.52.0090; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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This study aimed to determine the effect of the investment, managerial ownership, and operating leverage on the relationship of interdependence between the dividend policy with the policy of financial leverage on the manufacturing companies listed on the Indonesia Stock Exchange (IDX). In this study, researchers used purposive sampling to the criteria of (1) the company remains actively operating and capital market activities do not stop until December 2011, (2) the company paying the dividends during the years of the study, (3) the necessary data regarding the factors to be studied presented complete. Obtained total sample of 135 companies of 578 manufacturing companies listed on the Stock Exchange. The data is then tested to normality, multicollinearity, heteroscedasticity, autocorrelation. The results showed that the study data are not normally distributed then do the normal data and outliers so free from the symptoms of classical assumptions. Further analysis researchers using Two Stage Least Square to test the research hypothesis. The results showed that in the first test model of investment and managerial ownership is not a significant effect on dividend policy, while operating leverage significant effect on dividend policy. And the second test model result that investment, managerial ownership, and operating leverage jointly insignificant effect on financial leverage. While the empirical results indicate that there is no interdependency relationship between dividend policy and financial leverage and the financial leverage and dividend policies. Keywords: Investment, Managerial Ownership, Operating Leverage, Dividend Policy, Operating Leverage.
PENGARUH INDEPENDENSI DAN EFEKTIVITAS KOMITE AUDIT TERHADAP MANAJEMEN LABA Taufik Briliyan Novendi, 0725030095; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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This research which testing and analysing influence of independency of audit committee, size of audit committee, meet frequency of audit committee and proportion of audit committee to earning management at manufacturing company which is go public in Indonesia. Population in this research is entire/all peripatetic company in sector of manufaktur which enlist in Effect Exchange Indonesia (BEI) Year 2008-2011. Technique intake of sampel use technique of purposive sampling with criterion as follows: (1) company which is launch annual report during period of perception, (2) financial statement presented in rupiah, (3) have a net profit report , and (4) owning complete data for this research. According to criterion which have been specified by there are 166. Technique analysis sampel the used is doubled regresi. Research result indicte that independency of audit committee size of audit committee have an effect on to earning management. While variable of independency of audit committee, meet frequency of audit committee and proportion of audit committee not have an effect on to earning management.Keywords: Independency of audit committee, Size of audit committee, Meet frequency of audit committee and Proportion of audit committee.
Co-Authors 0625030038 Agsa Sagita Wiliandi 07.05.52.0084 Arief Kurniawan 0725030095 Taufik Briliyan Novendi 08.05.52.0030 Hariani Putri Rahayu 08.05.52.0132 Anggun Dwi Nurmawati 08.05.52.0195 Firna Septiarani 08.05.52.0199 Yustisa Taufik 09.05.52.0011 Ratih Yuda Wardhani 09.05.52.0013 Arianvika Apriliani 09.05.52.0026 Rendy Lanang Galih Gumilang 09.05.52.0090 Anindya Maharani 09.05.52.0156 Tri Prahara Yunianti 09.05.52.079 Dwiaknita Nandia Fatmasari 10.05.52.0015 Catur Wahyu Antoni 10.05.52.0046 Ikhsanudin 10.05.52.0049 Kartika Septiana 10.05.52.0084 Wahid Fadoli 10.05.52.0089 Dwi Cahyaningrum 10.05.52.0099 Budi Wahyono, 10.05.52.0099 10.05.52.0108 Ranny Oktaviani 10.05.52.0112 Raeza Ayu Agustina 10.05.52.0130 Puji Astuti 10.05.52.0136 Hardianti 10.05.52.0173 Nahdhiyatus Sholekhah, 10.05.52.0173 10.05.52.0205 Nur Asih 11.05.52.0018 Bayu Adhi Pratama 11.05.52.0053 Dewi Astuti Fetiyatul Ulum, 11.05.52.0053 11.05.52.0056 Desy Rahma Putri Dwi Lestari 11.05.52.0087 Kholifah Triningrum, 11.05.52.0087 11.05.52.0088 Novia Ayu Wardhani, 11.05.52.0088 11.05.52.0111 Okty Anindias Sari 11.05.52.0169 Lady Candra Jayantie 12.05.52.0021 Lutfi Nihayatul Husna, 12.05.52.0021 12.05.52.0042 Adi Kusuma Setyaji, 12.05.52.0042 12.05.52.0049 Syahida Muftin, 12.05.52.0049 12.05.52.0106 Leni Setryaningsih, 12.05.52.0106 Ainunnisa, Swa Zulfa Amiyatun, 14.05.52.0117 Amiyatun, 14.05.52.0117 Anggi Anindya Ramadhani, 13.05.52.0096 Anggi Anindya Ramadhani, 13.05.52.0096 Anggun Farisa, Nurul Anggun Farisa, Nurul Anis Yunita, 14.05.52.0267 Anis Yunita, 14.05.52.0267 Ardi Winarta, 12.05.52.0119 Ardi Winarta, 12.05.52.0119 Budi Santoso, 14.05.52.0086 Dessy Rina Akhadiani, 13.05.52.0021 Dessy Rina Akhadiani, 13.05.52.0021 Desy Budi Lestari, 14.05.52.0144 Diah Ulsa Uktrilina, 14.05.52.0223 Dinda Permatasari, 13.05.52.0104 Dinda Permatasari, 13.05.52.0104 Ellina Monica Septiani Erna Ambaryani, 14.05.52.0015 Erna Ambaryani, 14.05.52.0015 Fella Resty Rakhmadani, 14.05.52.0259 Fendi Indra Laksana, 12.05.52.0018 Fendi Indra Laksana, 12.05.52.0018 Fitri Ratnasari, 15.05.52.0162 Fitri Wardihana, 15.05.52.0155 Ida Nurhayati Irfan Achmad Aditya, 12.05.52.0174 Irfan Achmad Aditya, 12.05.52.0174 Lydia Noor Said, 13.05.52.0016 Lydia Noor Said, 13.05.52.0016 Naila Hidayah, 13.05.52.0208 Naila Hidayah, 13.05.52.0208 Noor Rizky Setyowati, 14.05.52.0265 Noor Rizky Setyowati, 14.05.52.0265 Nurul Anggun Farisa, 13.05.52.0111 Nurul Anggun Farisa, 13.05.52.0111 Nurus Sya’ah, 13.05.52.0238 Nurus Sya’ah, 13.05.52.0238 Putri Trianingrum, 13.05.52.0141 Putri Trianingrum, 13.05.52.0141 Rieta Octavia Pancarani, 14.05.52.0224 Rieta Octavia Pancarani, 14.05.52.0224 Rosaliana Wigati Septi Arianto, 12.05.52.0234 Septi Arianto, 12.05.52.0234 Siti Nafisah Siti Nafisah, 13.05.52.0145 Siti Nafisah, 13.05.52.0145 Sri Ernawati, 14.05.52.0034 Titiek Suwarti Trias Umi Ulfa Wilda Sofia Rini, 15.05.52.0287 Y. Arif Christianto, 14.05.52.0234 Yusva Pradipta, 11.05.52.0017 Yusva Pradipta, 11.05.52.0017