Penelitian ini bertujuan untuk menganalisis Faktor- Faktor yang Mempengaruhi Jumlah Penyaluran Kr... more Penelitian ini bertujuan untuk menganalisis Faktor- Faktor yang Mempengaruhi Jumlah Penyaluran Kredit pada Bank Umum yang terdaftar di BEI pada periode 2012-2016. Variabel dependen yang digunakan didalam penelitian ini adalah kredit. Untuk melihat seberapa besar perusahaan perbankan melakukan penyaluran kredit dengan menggunakan variabel Dana Pihak Ketiga (DPK), Non Performing Loan (NPL) dan Loan to Deposit Ratio (LDR). Sampel penelitian yang digunakan dalam penelitian ini terdiri dari 28 perusahaan perbankan umum di Bursa Efek Indonesia (BEI) periode 2012-2016 dipilih berdasarkan criteria tertentu dengan menggunakan metode purposive sampling. Analisis data digunakan didalam penelitian ini adalah analisis regresi linear berganda yang diolah dengan menggunakan software SPSS versi 21. Dari model regresi linear berganda yang digunakan dalam penelitian ini, hasil pengujian secara parsial (uji t) menunjukkan bahwa variabel Dana Pihak Ketiga berpengaruh positif terhadap Jumlah Penyaluran ...
The purpose of this research is to obtain an empirical evidence about the role of adversity intel... more The purpose of this research is to obtain an empirical evidence about the role of adversity intelligence in encouraging the implementation of Islamic work ethics and the impact on accountant's performance and career development of accountants. Respondents who participated in this research are among others: public accountants, government accountants, management accountants, educator accountants, and tax accountants. The population of this research involved accountants profession in Indonesia. Data was collected with questionnaire, in order to ensure the confidentiality of the responses by using convenience sampling technique and was used SEM with Lisrel 8.8 software as an efficient instrument for data collection in the quantitative survey. The results showed that as follows: first, adversity intelligence has a positive and significant effect on the implementation of Islamic work ethics, accountant's performance and career development of accountants; second, the implementation of Islamic work ethics has a positive and significant effect on the accountant's performance but has no effect on career development of accountants; third, the implementation of Islamic work ethics were able to mediate the effect of adversity intelligence on accountant's performance as well as on career development of accountants; fourth, accountant's performance has a positive and significant effect on career development of accountants.
This research examines the effect of audit committee role and internal auditor role on internal c... more This research examines the effect of audit committee role and internal auditor role on internal control effectiveness. The data is provided from many Islamic banks in Indonesia that was taken by questionnaire from 72 respondents. Questionnaire is consisted of 27 questions. Research instrument contains 9 questions about audit committee role, 8 questions about internal auditor role, and 10 questions on internal control effectiveness. Data analysis used multiple regressions. The result of this research showed that audit committee role and internal auditor role influenced internal control effectiveness simultaneously. Partially, audit committee not significant, but internal auditor influenced internal control effectiveness.
The purpose of this study is to compare the financial performance of Islamic banks against conven... more The purpose of this study is to compare the financial performance of Islamic banks against conventional banks after enactment of Indonesia's Islamic Banking Act No 21/2008. The data was based on selected financial statements of Islamic banks and conventional banks in Indonesia from year 2009 to 2011. Financial performance measures were expressed in term of various financial ratios in which were categorized into profitability, liquidity, risk, solvency and efficiency. To test the hipotheses, Mann-Whitney was employed to compare financial performance. In general, the study found no major difference in financial performance between Islamic banks and conventional banks except in term of its ROA and EM. This indicated that conventional banks are generally more profitable as compared to conventional banks but failure risk of islamic banks are smaller than conventional banks.
The main issue of this research is the Learning by the Case Method (LCM) application to the learn... more The main issue of this research is the Learning by the Case Method (LCM) application to the learning effectiveness of accounting student Syarif Hidayatullah Jakarta. The purpose of this research is to obtain empirical evidence on the effect of the application of LCM on the effectiveness of learning of UIN accounting student Syarif Hidayatullah Jakarta with intellectual intelligence and emotional intelligence as moderating variables. The respondents in this research were accounting student classes of 2016, 2017, and 2018 with purposive sampling. The hypothesis testing method uses Moderated Regression Analysis. The results showed the application of LCM had a positive effect on the effectiveness of accounting students' learning. Intellectual intelligence and emotional intelligence don’t moderate the effect of the application of LCM on the effectiveness of accounting learning.
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI DAN KEUANGAN PUBLIK
The purpose of this research is to analyze factors that influenced the timeliness of financial re... more The purpose of this research is to analyze factors that influenced the timeliness of financial report on manufacture companies listed in the Indonesian Stock Exchange. The dependent variable that used in this research are timeliness of financial reporting to BAPEPAM, timeliness completion of audit and timeliness publication in mass media and variable independent are profitability, financial leverage, liquidity, firms size, public ownership, reputation of public accountant firm, auditor opinion, and information communication technology. The population to be examined in this study were 156 manufacture companies. The result of examination to 52 companies for the period of 2005-2007 listed in the Indonesian Stock Exchange which have been selected using purposive sampling method. Data to be used in the study was secondary data. The analysis method of data in this research is regression logistic. The result of this research found that profitability, financial leverage, liquidity, firms si...
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