Yeye Susilowati
Fakultas Ekonomika dan Bisnis Universitas Stikubank Semarang

Published : 75 Documents
Articles

Peran Iklim Kerja Dan Kepemimpinan Memoderasi Pengaruh Kepuasan Kerja Terhadap Kinerja Guru (Studi Kasus SMP Negeri se Kecamatan Kajen Pekalongan) (The role of the Working Climate and Headmaster Leadership Moderating Effect of Job Satisfaction for Perform Setiasih, Niti; Susilowati, Yeye
Conference In Business, Accounting And Management (Cbam) 2012 Vol 1, No 3 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting And Management (Cbam) 2012

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Abstract

This research aims to analyze the role of the Working Climate and Headmaster Leadership Moderating Effect of Job Satisfaction of Performance state junior high school Teachers of Kajen district of Pekalongan Regency. In this research population of 107 people, while the sample was taken as many as 92 people as respondents with a purposive sampling method. Testing the hypothesis in this study using regression analysis. Results of the research can be summarized as follows: (i) Job Satisfaction does not have a positive and significant impact of teacher performance., (ii) Working Climate positive and significant impact of teacher performance, (iii) Headmaster leadership did not have a positive and significant impact on teacher performance, (iv) Working Climate is unknown moderating or not memoderate of Job Satisfaction influence for Teacher Performance, (v) Headmaster Leadership is unkwown moderating or not memoderate of Job Satisfaction for Teacher Performance. Keywords: Working Climate, Headmaster Leadership, Job Satisfaction and Teacher Performance. 
KONSEKUENSI SIGNAL PROSPEKTUS PERUSAHAAN TERHADAP INITIAL RETURN SAHAM PADA PASAR PERDANA DI BURSA EFEK INDONESIA Susilowati, Yeye
Dinamika Keuangan Dan Perbankan Vol 2, No 1 (2010): Vol. 2 No. 1 Mei 2010
Publisher : Dinamika Keuangan Dan Perbankan

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Abstract

This research investigates three variable of  prospectus report that being Signalling Concequences to initial return stock at Initial Public Offering. These variable are Profitabily,, Financial Leverage and Liquidity. The sample took in the present research consists of 35 firms, which have been listed at Indonesia Stock Exchange since 2002 until 2006 years. The financial report data took as time as public offering. The t and F tests in multiple regression models are used to test hypotheses. Research finding show that : Liquidy at financial report are statistically significant to Signalling Concequences Initial Return. Second, other financial as Profitability and Financial Leverage are statistically no significant to Signalling Concequences initial return stock. This results indicates that investor think liquidity is superior to predict initial return stock at Initial Public Offering. Keywords: Signalling Concequences, Initial Return,Initial Public Offering
REAKSI SIGNAL RASIO PROFITABILITAS DAN RASIO SOLVABILITAS TERHADAP RETURN SAHAM PERUSAHAAN Susilowati, Yeye
Dinamika Keuangan Dan Perbankan Vol 3, No 1 (2011): Vol. 3 No. 1 Mei 2011
Publisher : Dinamika Keuangan Dan Perbankan

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Abstract

This research performed in order to test influence of fundamental factor (EPS, NPM, ROA, ROE and DER) toward stock return of manufacture companies that listed in Indonesia Stock Exchange for period 2006-2008. Sampling technique used in the research is purposive sampling with criteria as (1) listed in Indonesia Stock Exchange in 2006-2008. (2) always seem annual financial report over period 2006-2008. (3) always have gain. Data that needed in this research taken from Indonesian Capital Market Directory (ICMD) 2006-2008 was acquired 149 sample company. Data analysis with multiple regressions with ordinary least square (OLS) method. Hypotheses test used t-statistic and f-statistic at level significance 5%. The result of this research show Debt to Equity Ratio (DER) have significant effect towards stock return.. And Earning per Share(EPS) , Net Profit Margin (NPM), Return on Asset (ROA) and Return on Equity don’t have significance effect toward stock return. Result of this research indicate that fundamental factor performance debt to equity ratio (DER) used by investor to predict stock return of manufacture company that listed in Indonesia Stock Exchange at period 2006-2008.   Key words: Earning per Share, Net Profit Margin, Return on Asset, Return on Equity, Debt to Equity Ratio and Stock Return
PENGARUH PRAKTIK CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Siti Wahyuningsih, 07.05.52.0139; Susilowati, Yeye
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

Penelitian ini bertujuan untuk menganalisis pengaruh praktik  corporate governance, yang terdiri dari kepemilikan manajerial, kepemilikan institusional, dan komite audit terhadap manajemen laba. Objek dari penelitian ini adalah perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2006-2008.Nilai Adjusted R2 dari mekanisme corporate governance terhadap manajemen laba sebesar 51%. Dengan demikian, untuk dapat mengurangi tindakan manajemen laba, perusahaan dapat menerapkan mekanisme corporate governance dengan baik.Kata Kunci: kepemilikan manajerial, kepemilikan institusional, komite audit dan manajemen laba
PENGARUH LIKUIDITAS, CAPITAL, PROFITABILITAS TERHADAP TINGKAT SUKU BUNGA DEPOSITO BERJANGKA Oktaviendo Diandra Setyabudi, 08.05.52.0024; Susilowati, Yeye
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 analyze the effect of Liquidity ratio, Capital ratio, and Profitability ratio affects the Interest Rate On Fixed Deposit Banking Companies listed on the Stock Exchange. The population in this study are the financial statements of banking companies in Indonesia, published by the Stock Exchange during the period 2008-2011. The technique of collecting samples in this study using purposive sampling method which samples are taken based on the criteria used by the researchers. Samples taken as many as 21 commercial banks in 2008-2011.Testing the hypothesis in this study using multiple linear regression analysis. The results of this study is the coefficient of LDR and CAR showed a positive direction, so that it will raise the deposit interest rate setting, and the coefficient of ROA showed negative direction means an increase in ROA will decrease the deposit interest rate setting. From this study it can be concluded that based on the results of statistical tests that LDR variables have a positive significant effect on the determination of deposit rates, variable CAR no significant effect on the determination of deposit rates and the variable ROA is negative and significant effect on the determination of deposit rates.Keywords: Pengaruh Likwiditas , capital, profitabilitas, terhadap tingkat suku bunga deposito berjangka
ANALISIS PENGARUH STRUKTUR MODAL TERHADAP ECONOMIC VALUE ADDED (EVA) Santi Dyah Oktarini, 09.05.52.0089; Susilowati, Yeye
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 aim of this research is to examine the effect of capital structure to Economic Value Added. According to traditional approach theory, the change of the optimal capital structure and increase firm value by the financial leverage. The financial leverage in this research are Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), Long Term Debt to Equity Ratio (LDER), Long Term Debt to Asset Ratio (LDAR), and Equity to Asset Ratio (EAR). Researcher use purposive sampling, this study get the 75 firms’s sample and then data have test use normality and classic assumption test. To test hypothesis, researcher use multiple regression model. The result of partial’s test show that Debt to Equity Ratio, Long Term Debt to Equity Ratio, and Equity to Asset Ratio have negative dan significant influence to Economic Value Added. Debt to Asset Ratio has positive and significant influence and Long Term Debt to Asset Ratio has positive and insignificant influence to Economic Value Added. Keywords: Debt to Equity Ratio, Debt to Asset Ratio, Long Term Debt to Equity Ratio, Long Term Debt to Asset Ratio, Equity to Asset Ratio, and Economic Value Added.
PENGARUH KARAKTERISTIK DAN EFEKTIVITAS KOMITE AUDIT TERHADAP MANAJEMEN LABA Maria Anastasia Luhur, 08.05.52.0010; Susilowati, Yeye
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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The role of audit committee is ensure the quality of corporate financial reporting process. The purpose of this paper is to examine the correlation between the characteristic of audit committees (Independency, financial expertise, activity, and time commitment) and earnings management as measured by the level of discretionary accruals. This study use data of 116 manufacturing company listed IDX in 2008 until 2010. Data of audit committees were collected from annual report. The data then analized using multiple regression analysis. The result of this study shows that audite committee skills and audit committee time comitement have influence that significant toward earnings mangement. In the meantime, others characteristic audit committee do not have significant influence toward earning managements.Keywords: audit Committee, God Corporate Governance, Earnings Management
PENGARUH LDR, CAR, DAN ROA TERHADAP TINGKAT SUKU BUNGA DEPOSITO BERJANGKA Septian Dwi Rosianto, 08.05.52.0129; Susilowati, Yeye
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 research aims to analyze the influence of the Loan to Deposit Ratio (LDR), Capital Adequancy Ratio (CAR), and Return On Assets (ROA) influence on interest rate term deposit At banking company registered in BEI. The population in this research is on the banking company financial reports published by BEI Indonesia during the period 2008-2010. As for the technique of collecting samples in this study by using purposive sampling method that samples taken on the basis of criteria used by the researchers. Samples taken, as many as 10 commercial banks in 2008-2010. Test the hypothesis in this study using multiple linear regression analysis. The results of this research are the coefficients of LDR and CAR shows positive direction, so that will increase the determination of the interest rates of deposits, and showing a negative direction coefficient ROA means rise in ROA will decrease the determination of deposit rates. From this research it can be concluded that based on the results of statistical tests that variable positive effect significantly to LDR determination of deposit rates, variable CAR did not affect significantly to the determination of deposit rates and variable is negative andsignificant influential ROA against the determination of deposit rates.Keywords: Pengaruh LDR, CAR dan ROA terhadap tingkat suku bunga deposito berjangka
ANALISIS PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN MASA DEPAN (Studi Empiris Perusahaan LQ 45) Lena Diyah Prihatiningtiyas, 10.05.52.0059; Susilowati, Yeye
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

The purpose of this research wastoexamine the effect ofIntellectual Capitalon theFinancial Future in companies included in theLQ 45.Intellectual Capital Measurement method Pulicis VAIC™ is proxied byVAHU, VACA, STVA. Financial performanceused is DER, NPM, ROE. usingVAHU, VACA and STVA year tis usedto test theDER, NPM, ROEin year t+2. The population of this research is all the companies listed on the Indonesia Stock Exchange and included in the LQ 45between 2008-2010. The sampling technique was done by purposive sampling in order to obtaina representative sample with the criteria that the company is listed on the Stock Exchange and included in theLQ 45 Index for three consecutive years beginning in 2008, 2009, 2010; Publish the audited financial statements are consistent from year 2010-2012, period financial statements ending December 31 each; companies that have positive  earnings 2008-2012. So there are 54 samples that meet the criteria. The analysis technique used is multiple regression. The results showed that VAHU has a positive and significant effect on the DER, STVA has a negative and significant effect on the DER, where as VACA no effect on DER. VAHU, VACA, STVA has no effect on NPM,. VACA has apositive  and significant impacton  ROE, and STVA, VAHU have no effecton ROE.Keywords: Value Added Human Capital (VAHU), Value Added Capital Employed (VACA), Structural Capital Value Added (STVA), Debt to Equity Ratio(DER), Net Profit Margin(NPM), Return On Equity(ROI).  
PENGARUH RETURN ON ASSET, PRICE EARNING RATIO, EARNING PER SHARE, DEBT TO EQUITY RATIO DAN PRICE TO BOOK VALUE TERHADAP HARGA SAHAM PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BEI Adam Satria Widyanto, 09.05.52.0076; Susilowati, Yeye
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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This study aimed to examine the effect of Return on Assets ( ROA ), Price Earning Ratio ( PER ), Earning Per Share ( EPS ), Debt To Equity Ratio ( DER ), and price to book value ( PBV ) of the stock price of companies included in LQ - 45 categories listed in Indonesia Stock Exchange IDX. The population is the entire company LQ - 45 In Indonesia Stock Exchange ( IDX ) with 45 companies and penlitian during the period 2009 to 2012. Samples taken in this study were as many as 26 companies. The sampling technique was purposive sampling. Analysis tools used in this research are Linear Regression Analysis. The results showed that the coefficient of determination in this study is the value of Adjusted R Square of 95.9 %. While the test statistic f -test shows that the Return on Assets ( ROA ), Price Earning Ratio ( PER ), Earning Per Share ( EPS ), Debt To Equity Ratio ( DER ), and price to book value ( PBV ) jointly influence significant impact on stock prices. Partial hypothesis test results showed that there is a positive effect between price earning ratio ( PER )  Earning Per Share ( EPS ) Debt To Equity Ratio ( DER ) and price to book value ( PBV ) on stock prices. As for the Return on Assets ( ROA ) showed a negative influence on stock prices.Keywords: Return on Assets ( ROA ), Price Earning Ratio ( PER ) , Earning Per Share ( EPS ),   Debt To Equity Ratio ( DER ), and Price to Book Value ( PBV ) and Stock Price
Co-Authors 07.05.52.0139 Siti Wahyuningsih 08.05.52.0010 Maria Anastasia Luhur 08.05.52.0024 Oktaviendo Diandra Setyabudi 08.05.52.0129 Septian Dwi Rosianto 09.05.52.0076 Adam Satria Widyanto 09.05.52.0089 Santi Dyah Oktarini 09.05.52.0148 Heny Setiyowati 10.05.52.0059 Lena Diyah Prihatiningtiyas 11.05.52.0011 Elisabet Stefani Novia K, 11.05.52.0011 11.05.52.0064 Ratih Kusumadewi, 11.05.52.0064 11.05.52.0065 Asri Cahyati, 11.05.52.0065 11.05.52.0123 Noor Wachid, 11.05.52.0123 12 5202 0254 Riyanto, 12 5202 0254 12 5202 0255 Suningsih, 12 5202 0255 12.05.52.0176 Elisa Agustina, 12.05.52.0176 12.52.02.0186 Kastini, 12.52.02.0186 12.52.02.0247 Sukiyanto, 12.52.02.0247 12.5202.0101 Siti Nur Asiyah 12.5202.0102 Moh Khuzaeni 12.5202.0122 Rokhmuji 12.5202.0123 Muh Budiyanto 12.5202.0184 Anik Hastiyaningsih, 12.5202.0184 12.5202.0186 Kastini, 12.5202.0186 13.52.02.0020 Bambang Sumaryanto, 13.52.02.0020 13.52.02.0027 Suyono, 13.52.02.0027 1352020028 Sa’dunnaim, 1352020028 Age, Ratna Fauziyyah Age, Ratna Fauziyyah Aldin Azura, 14.05.52.0140 Aprilia Prastiwi, 13.05.52.0248 Aprilia Prastiwi, 13.05.52.0248 Arum Sekar Kaloka, 12.05.52.0237 Arum Sekar Kaloka, 12.05.52.0237 Aulia Heni Wijaya, 12.05.52.0091 Aulia Heni Wijaya, 12.05.52.0091 Dewi Prastika Arum, 12.05.52.0101 Dewi Prastika Arum, 12.05.52.0101 Eka Purwanti, 12.05.52.0196 Eka Purwanti, 12.05.52.0196 Elen Puspitasari Gregorius Anggana L, Gregorius Anggana Hastiyaningsih, Anik Intan Dwi Safitri, 14.05.52.0216 Intan Dwi Safitri, 14.05.52.0216 Kartiko Dewi Pangestuti, 13.05.52.0194 Kentris Indarti Lacmy Earnest Anugrah, 12.05.52.0094 Lacmy Earnest Anugrah, 12.05.52.0094 Nanda Setya Agustin, 13.05.52.0158 Nanda Setya Agustin, 13.05.52.0158 Niti Setiasih Noor Wachid, Noor Nur Aini Nur Aprilita Fauziyah, 15.05.52.0336 Nur Chorika Zarina Saraswati, 14.05.52.0036 Nuraini Nuraini Pangestuti, Kartiko Dewi Rafika Hermawati, 14.05.51.0192 Rafika Hermawati, 14.05.51.0192 Ratih Widyawati, 13.05.52.0006 Ratih Widyawati, 13.05.52.0006 Sari, Elen Puspita Susi Susilowati, 13.05.52.0017 Susi Susilowati, 13.05.52.0017 Ulfi Hidayah, 14.05.52.0274 Ulfi Hidayah, 14.05.52.0274 Wahyu Meiranto Wahyu Putri Sartika, 14.05.52.0297 Widyawati, Ratih Yuseno, Anton