Widyatama University :: Browsing by Author "Sherlita, Erly"

Browsing by Author "Sherlita, Erly"

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KELUASAN PENGUNGKAPAN INFORMASI DALAM LAPORAN TAHUNAN (Studi Empiris Pada Perusahaan Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2008-2010)
(Universitas Widyatama, 2012-03-27) Efrata, Chandra; Sherlita, Erly
This study was conducted to examine the factors that have an influence on the extent of disclosure in annual financial statement of the company. This study used a sample consisting of 30 consumer goods companies listed on the Indonesia stock exchange from 2008 to 2011. The method used is a descriptive method. The test results indicate a positive influence among the factors of profitability, solvency, and size of the company against the breadth of information disclosure in annual financial statement of the company, while the liquidity factor has a negative effect on the extent of disclosure in corporate annual financial statement. The result shows that the factors of liquidity, solvency, profitability, and company size have a significant effect on the disclosure.
ANALISIS PERAN METODE PEMBELAJARAN SOFT SKILL PADA MATA KULIAH INTI PRODI AKUNTANSI DALAM MENINGKATKAN KEMAMPUAN SOFT SKILL MAHASISWA
(Jurnal Ekonomi dan Bisnis Optimum, Volume No. 1, Universitas Ahmad Dahlan, 2011-03) Sherlita, Erly; Anna, Yane Devi; Ali F, Kurniawan
Students are the most valuable assets of the university. Development of intellectual capital and mind shift of the student are some principle challenges faced. As a response to thechallenges, Widyatama University, especially the Accounting Department, intends to develop a knowledgeable-based economy. In the context of International Education Standards, personal competency is a crucial matter; thus, GI? the universiv is systematically accelerating the development of quality intellectual ~ d " 3 capital. As such, in the recent launching of sofiskills in Widyatama University, some &fiiqt-ifsoft skills and the strategies undertaken to infure them into the curriculum of higher education are identzjied. This papergives an overview of implementing one of the SOB n ZB? skills approaches. The objective of the study is to examine the implementation of ,problem-based learning and inquiry (PBL) and communication skill to the students' soji skills and hard skills. The samples of the study were accountancy students who took th'e Financial Accounting and Management Accounting. The data were collected using purposive sampling approach. The result of the study indicates that the soft-skill approach is potentially successful to develop studentperformance.
COMPARISON OF FINANCIAL DISTRESS ANALYSIS USING THE “Z” SCORE MODIFICATION, X-SCORE, G-SCORE AND S-SCORE MODELS TO ANALYZE THE ACCURACY OF THE BANKRUPTCY PREDICTION IN THE MINING INDUSTRY PERIOD OF 2016 – 2018
(International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Winarso, Eddy; Kusumah, R. Wedi Rusmawan; Kartadjumena, Eriana; Sherlita, Erly; Sukmawati, Fitri
Coal mining companies in Indonesia have a high business risk because most of the production is exported abroad, especially in China and India. The quality of coal in Indonesia is in the low category because it only produces 5,100 to 5,100 cal / gram. With fluctuations in world prices and unstable demand resulting in fluctuations in profits resulting in disrupted company performance, thus experiencing financial distress. In this study the researchers chose a coal mining company because of the number of companies listed in the stock exchange with 24 companies and 4 of them did not announce their annual reports continuously so that the companies studied were 20 companies from 2016 to 2018 company financial statement data which were processed using the analysis model financial distress revealed by (1) Z "Altman Modification score, (2) X score from Zmijewski, (3) Model G - Score from Grover, and (4) S - score from Grover to analyze the accuracy of bankruptcy predictions. The results show that (1) There are differences in the Accuracy of Bankruptcy Prediction between the Modified Z ”-Score Altman Model and the Springate S-Score Model for coal mining companies listed on the Stock Exchange in the 2016-2018 period. (2) There is a difference in the Accuracy of Bankruptcy Prediction between the Modified Z ”-Score Altman Model and the Zmijewski X-Score on coal mining companies listed on the Stock Exchange in the 2016-2018 period. (3) There is a difference in the Accuracy of Bankruptcy Prediction between the Modified Z ”- Score Altman Model and the Grover G-Score Model for coal mining companies listed on the Stock Exchange in the 2016-2018 period. (4) There is a difference in the Accuracy of Bankruptcy Prediction between the Springate S-Score Model and the Zmijewski X-Score in the coal mining companies listed on the Stock Exchange in the 2016-2018 period. (5) There is a difference in the Accuracy of Bankruptcy Prediction between the S-Score Springate Model and the Grover G-Score Model in coal mining companies listed on the Stock Exchange in the 2016-2018 period. (6) There is a difference in the Accuracy of Bankruptcy Prediction between Zmijewski's X-Score Model and Grover's GScore Model in coal mining companies listed on the Stock Exchange in the 2016-2018 period.
THE DETERMINANT FACTORS OF OPERATIONAL PERFORMANCE IN INDONESIAN BANKING COMPANIES
(International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Sherlita, Erly; Octavia, Evi; Kusumah, R. Wedi Rusmawan; Sukmawati, Fitri; Winarso, Eddy
This study aims to examine the determinant factors of operational performance in the Indonesia banking companies. The factors are tested include public funds, growth of earning assets, credit risks, liquidity risks and capital adequcy on operational performance. The data use a new unbalanced data panel from 203 financial reports of 44 banking companies that listed in the Indonesia Stock Exchange for the period 2013-2017. The results showed that public funds and the growth of earning assets have a significant negative effect on operational performance. Meanwhile, credit risk as measured by a non-performing loan has a significant positive effect on operational performance. However, this study found liquidity risk and leverage risk have no effect on operational performance.
EFFECT OF DEBT CONTRACTS NEGOTIATION TOWARD COMPANY TO PERFORM REVALUATION OF FIXED ASSETS AND ITS IMPLICATIONS TOWARD INCOME TAX EXPENSE
(International Conference on Business and Social Sciences, International Sysposium on Education, Psycology, Society and Tourism, International Conference on Business and Social Sciences, 2013-06-28) Sherlita, Erly; Sari, Diana; Permana, Yudhistian Rosavelly Putra
The purpose of this study was to empirically test the effect of negotiating debt contracts (through the level of leverage, the level of secured borrowings and decrease in cash flow from operating activities) as well as the company size against the company on administering the revaluation of fixed asset and the implication on income tax expense. The population of this study focused on the companies that were listed in Indonesian Stock Exchange in 2010. Based on this list, there were 5 companies that administered the revaluation on fixed assets in 2010. As for the companies that did not administer the revaluation of fixed assets, the researcher processed all samples with purposive sampling method. Furthermore, this research also used the secondary data obtained from the Indonesian Stock Exchange. Statistical tests performed used the logistic regression analysis and simple linear regression analysis.The result of the study showed that the level of leverage and the company size had a positive and significant effect on the rate of 10% of the company to administer the revaluation of fixed assets. On the contrary, the level of secured borrowings had a negative and insignificant effect for the company to administer the revaluation of fixed assets although it was originally predicted to be positive. The study also discovered that the decrease in cash flow from operating activities had a positive and insignificant effect for the company to administer the revaluation of fixed assets which overlooked the original prediction to be negative. Revaluation of fixed assets resulted in increased amount of depreciation expense over the useful life of assets, which in turn will reduce taxable income and income tax expense.
THE EFFECT OF FINANCIAL RATIOS, PRIOR AUDIT OPINION, AND GROWTH ON THE AUDITORS' GOING CONCERN OPINION
(The 13th Malaysia-Indonesia International Conference on Economics, Management and Accounting (MIICEMA)2012, Faculty of Economics Sriwijaya University, 2012-10-18) Sherlita, Erly; Puspita, Elok Tika
In this study, we examine the effect of financial ratios, prior audit opinion and growth on the auditor's going-concern opinion. The study conducted on 52 from 146 issuers listed maanufacturing companies in Indonesia Stock Exchange, selected through purposive sampling technique that is consistent with the criteria listed there since 2007 until 2010, and also has a comprehensive financial reporting data. The statistical methods used to test the hypothesis carried out by multivariate analysis using logistic regression models. The result showed that only the prior year’s audit opinion that have statistically significant effect on the going concern opinion.
THE IMPLEMENTATION OF PROBLEM-BASED LEARNING AND INQUIRY (PBL) AND COMMUNICATION SKILL TO THE STUDENTS' SOFT SKILLS AND HARD SKILLS
(International Conference on Business, Entrepreneurship and Management 2012, San Beda College, 2012-01-25) Sherlita, Erly; Anna, Yane Devi; Rahayu, Sri
Students are the most valuable assets of the university. Development of intellectual capital and mind shift of the student are some principle challenges faced. As a response to the challenges, Widyatama University, especially the Accounting Department, intends to develop a knowledgeable-based economy. In the context of International Education Standards, personal competency is a crucial matter; thus, the university is systematically accelerating the development of quality intellectual capital. As such, in the recent launching of soft skills in Widyatama University, some soft skills and the strategies undertaken to infuse them into the curriculum of higher education are identified. This paper gives an overview of implementing , one of the soft skills approaches. The objective of the study is to examine the implementation of problem-based learning and inquiry (PBL) and communication skill to the students' soft skills and hard skills. The samples of the study were accountancy students who took the Financial Accounting and Management Accounting. The data were collected using purposive sampling approach. There is a difference in the soft skill of students who received treatment and do not get treatment, but not so for hard skill. There was no significant differences in hard skill for students who get treatment
THE INFLUENCE OF ACCOUNTING INFORMATIONAL RELEVANCE TOWARDS THE SENSITIVITY OF EFFICIENT CAPITAL INVESTMENT
(International Accouting Conference, Accounting Departement, Faculty of Economic Universitas Negeri Surabaya,, 2011-11-24) Sherlita, Erly
Prior research shows that accounting information quality is positively related to investment efficiency. The purpose of this paper is to study the relationship between accounting information quality and investment efficiency in Indonesia. Based on Dechow and Dichev’s (2002) earnings quality measure, I expect that the investment efficiency is stronger when firms have higher earnings quality. Research conducted on 90 listed manufactured companies in Indonesia Stock Exchange, selected through purposive sampling technique that is consistent with the criteria listed there since 2006 until 2010, and also has a comprehensive financial reporting data. The evidence is consistent with the hypothesis that high accounting quality provides more investment efficiency.
THE INFLUENCE OF COMPANY’S INVESTMENT OPPORTUNITY SET (IOS), CORPORATE GROWTH, AND ASSET STRUCTURE TO FIXED-ASSET REVALUATION: Evidence from Indonesia Stock Exchange (IdX)
(Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Sherlita, Erly; Marcelina, Meta
The study was conducted to empirically test the effect of leverage, firm size, investment opportunity set (IOS), corporate growth and asset structure on company’s decision to administer fixed-assets revaluation. This research focused on the companies listed in Indonesian Stock Exchange (IdX) in 2014-2015. The study used purposive sampling method in which the criteria of the samples were companies listed Indonesia Stock Exchange (IdX) in 2014-2015 and revalued its fixed asset in 2014-2015. Based on the data obtained, as many as 25 companies of a total of 522 listed companies was qualified to be the samples. The data used in this research is secondary data obtained from the Indonesian Stock Exchange. This study used logistic regression analysis. The results of the study provide evidences that asset structure have a positive effect with significant rate 0,05. While the level of leverage, firm size and investment opportunity set (IOS) have negative and insignificant effect for company to administer the revaluation of fixed asset while corporate growth have positive but insignificant effect on company’s decision to revaluate their fixed assets.
THE INFLUENCE OF CONVERGENCE IFRS TO ACCRUAL EARNINGS MANAGEMENT AND REAL EARNINGS MANAGEMENT
(Solid State Technology Volume: 63 Issue: 3, 2020) Sherlita, Erly; Alfredo, Juannes
This study aims to provide empirical evidence on convergence of IFRS and the effect to accrual earnings management and real earnings management. This study used mining firm data which is listing on Indonesia Stock Exchange in period 2008-2011 and period 2014-2017 and there are 14 firm used as sample. This study used secondary data. Period 2008-2011 financial statement use to test descriptive statistic at the before stage convergence of IFRS. Period 2014-2017 financial statement used to test descriptive statistic at the after stage convergence of IFRS. The technique of data analysis in this study using simple linear regression analysis. The result of this study find empirical evidence that convergence of IFRS has influence to accrual earnings management through proxy as discretionary accrual. This funding confirmation the result of descriptive statistic that accrual earnings management stage descends at the after stage convergence of IFRS compared to before stage convergence of IFRS. Convergence of IFRS doesn’t have influence to real earnings management through proxy abnormal operation cash flow, after stage convergence of IFRS and also at before stage convergence of IFRS.
INFLUENCE OF INTERNAL AND EXTERNAL FACTORS ON STOCK PRICE
(Faculty of Economics and Management Universiti Kebangsaan Malaysia, 2010-11-25) Sherlita, Erly; Ibrahim, Mario; Sarumpaet, Tetty Lasniroha
This study aimed to investigate the influence of internal factors and external partial and simultaneous to changes in stock prices. Internal factors used were Return on Equity (ROE), Cash Flow per Share (CFPS), and Net Asset Value (NAV). External factors used are exchange rates (exchange rate) and interest rates. Research conducted on 19 listed companies from 28 issuers listed banks in Indonesia Stock Exchange, selected through purposive sampling technique that is consistent with the criteria listed there since 2004 until 2008, and also has a comprehensive financial reporting data. The research method used is associative method. The statistical methods used to test the hypothesis is simple and multiple linear regression, t test, F test and R test with a significance level of 5%. From the research results show that simultaneous internal factors and external have a significant effect on stock prices. This is shown from the F value 49.524> F table 2.317. Partially, only the Net Asset Value else who has a significant influence (t 15.092> 1.987 t table). Meanwhile Return on Equity, Cash Flow per Share, exchange rate and interest rates have no significant effect on stock prices. Return on Equity has a value-t table -1987 ≤ t ≤ 0.076 1.987 table. Cash Flow per Share has a value-t table -1987 ≤ t ≤ -0.066 1.987 t table. Exchange-value t table -1987 ≤ t ≤ -1.126 1.987 t table. While interest rates have a value-t table -1987 ≤ t ≤ -0.567 1.987 t table
THE INFLUENCE OF NON PERFORMOING LOAN, THIRD PARTY FUND, CREDIT GROWTH, AND CREDIT RISK ON PROFITABILITY (Study on the Listed Banking in Indonesia Stock Exchange Period 2016-2018)
(International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Sherlita, Erly; Saudi, Mohd Haizam Mohd
This research aims to test the influence of the third-party funds, credit growth, and credit risk on profitability in banking were listed on the Indonesia stock exchange period 2016-2018. The data used are secondary data. Sample withdrawal technique using a census techniques that use the entire population. This study are the eksplanatory reseach. Data analysis used is a regression analysis of data panels. The results show that the variable of third-party funds, credit growth, and credit risk has influence to return on asset. The results on the determination of the coefficient in the regression model that the influence of variables third-party funds, credit growth, and credit risk on profitability is 51% while the rest of 49% explained by variables other than the regression model.
MANFAAT INFORMASI ARUS KAS BAGI PEMAKAI LAPORAN KEUANGAN
(FOKUS : Jurnal Akuntansi dan Manajemen Sekolah Tinggi Ilmu Ekonomi Bandung Volume 2 No.3, 2001-02) Sherlita, Erly
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MENGATASI KONFLIK RANKING SUATU USULAN PROYEK
(FOKUS : Jurnal Akuntansi dan Manajemen Sekolah Tinggi Ilmu Ekonomi Bandung, Volume 2, No.1, 2000-08) Sherlita, Erly
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PENGARUH LABA KOTOR DAN TOTAL ARUS KAS TERHADAP HARGA SAHAM (Studi pada Perusahaan lndustri Barang dan Konsumsi yang Terdaftar di Bursa Efek lndonesia Periode 201 1-2014)
(Jurnal Akuntansi, Bisnis dan Ekonomi, Fakultas Ekonomi, Universitas Widyatama, 2016-03) Sherlita, Erly; Oktaviani, Novaria
This study aimed to determine whether there is influence of gross prM and cash flow to stock price on consumer goods industry companies listed in lndonesia Stock Exchange periode 2077-2014. The method which used in this research is purposive sampling method wifh panel data regression. Sample of this consists of 25 companies with 100 observations on the consumer goods industry companies listed in lndonesia Stock Exchange period 2011-2014. Partial results of hypothesis testing showed that gross profit significant effect on the stock price, while cash flow does not significantly effect the stock price.
PENGARUH NEGOSIASI DEBT CONTRACTS DAN POLITICAL COST TERHADAP PERUSAHAAN UNTUK MELAKUKAN REVALUASI ASET TETAP
(Jurnal Akuntansi Bisnis & Ekonomi (JABE), Fakultas Ekonomi, Universitas Widyatama,Vol. 1 No. 1, 2015-03) Ramadhan, Mario Agung; Sherlita, Erly
PENGARUH NEGOSIASI DEBT CONTRACTS DAN POLITICAL COST TERHADAP PERUSAHAAN UNTUK MELAKUKAN REVALUASI ASET TETAP ( Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010)
(Universitas Widyatama, 2012-03-27) Firmansyah, Egy; Sherlita, Erly
The purpose of this study was to empirically test the effect of negotiating debt contracts (through the level of leverage, the level of secured borrowings and decrease in cash flow from operating activities) as well as the political cost (through the firm size) against the company on administering the revaluation of fixed assets. The population of this study focused on the companies that were listed in Indonesian Stock Exchange in 2010. Based on this list, there were 5 companies that administered the revaluation on fixed assets in 2010. As for the companies that did not administer the revaluation of fixed assets, the researcher processed all samples with purposive sampling method. Furthermore, this research also used the secondary data obtained from the Indonesian Stock Exchange and used the logistic regression analysis. The result of the study were that the level of leverage and the firm size had a positive and significant effect on the rate of 10% of the company to administer the revaluation of fixed assets. On the contrary, the level of secured borrowings had a negative and insignificant effect for the company to administer the revaluation of fixed assets although it was originally predicted to be positive. The study also discovered that the decrease in cash flow from operating activities had a positive and insignificant effect for the company to administer the revaluation of fixed assets which overlooked the original prediction to be negative.
PERANAN AKTIVITAS LINDUNG NILAI DALAM MENURUNKAN RISIKO PERDAGANGAN INTERNATIONAL
(JURNAL BISNIS, MANAJEMEN & EKONOMI Vol.8 No.3, Fakultas Bisnis & Manajemen Universitas Widyatama, 2007-05) Sherlita, Erly
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RELATIONSHIP OF SOCIAL SUPPORT WITH SELF ADJUSTMENT OF PENSION PERIOD IN TELKOM'S RETIREMENT UNIT (P2TEL)
(International Journal of Psychosocial Rehabilitation, Vol.24, Issue 01, 2020) Lunanta, Lita Patricia; Auliana; Safitri M; Sherlita, Erly
Retirement is a change that occurs in an employee who initially worked to become unemployed, or a change that includes losing a position, making a pension will feel no longer have self-respect by the environment, feel not getting attention, and care. This will show reactions such as being unable to control excessive emotions, being unrealistic, and unable to overcome feelings of frustration. The purpose of this study is to look at the relationship between social support and adjustment in retirement. A total of 100 research samples were collected from the Telkom Pensioners Association (P2TEL). The social support scale refers to the Sarafino theory with 27 items and reliability (α) 0.903 and the adjustment scale of the Scheneiders theory with 38 items and reliability (α) 0.876. The results showed a significant positive relationship (sig 0. 000 and r 0.410) between social support and the adjustment of P2TEL retirees. Based on the value of r 2 = 0.168 shows that social support influenced adjustment to 16.8%. Pensioners who have high social support (57%) and low social support (43%). P2TEL retirees who have a bad adjustment more (52%) compared to a good adjustment (48%). There is no relationship of conformity of retirees at P2TEL with people who are contacted by retirees when they have a problem.
THE RELEVANCE OF ACCOUNTING INFORMATION IN BOND MARKET
(De la Salle Lipa Philipines + Universitas Widyatama Bandung, 2011-04-27) Sherlita, Erly
Previous empirical research on accounting information has focused on stock market, and has not examined for bond market. The accounting information should differ for stockholders and bondholders. This paper investigates the role of accounting quality in improving bond liquidity. High accounting quality not only reduces information asymmetry, but also decreases overall uncertainty in the market, thereby improving liquidity. The objective of this study is to examine the role of accounting quality in the bond market, and the results highlight the importance of information quality in improving liquidity. I use earnings quality as accounting quality’s measurement. The result showed that accounting information had influence in bond market Keywords: Accounting information, accounting quality, bond liquidity

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