Lia Uzliawati, Lia
Universitas Sultan Ageng Tirtayasa

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Pengaruh Corporate Governance terhadap Environmental Disclosure dengan Environmental Performance sebagai Variabel Moderating Nofianti, Nana; Uzliawati, Lia; S, Sarka
TRIKONOMIKA Vol 14 No 1 (2015): June Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.131 KB) | DOI: 10.23969/trikonomika.v14i1.590

Abstract

The purpose of this study is to examine the effect that caused the application corporate governance (Measured by the corporate governance index of the IICG) in the exercises oversight of the conduct of the environmental disclosure (Measured by IER Index of Suhardjanto), and to determine whether environmental performance the company (Measured with PROPER) as a moderating variable can be moderate influence of application corporate governance to environmental disclosure of company PROPER participants and listed in Indonesia Stock Exchange during 2010-2013 period. The method used to collect data is the purposive sampling method. Sampling criteria in this study is the Company that participate in Program Performance Rating (PROPER) 2010-2013, which listing in Indonesia Stock Exchange (IDX). The sample consists of 27 Companies selected from the population as much data as 28 the company. The results showed that: 1) corporate governance significant positive effect on environmental disclosure, and 2) environmental performance may moderate the influence of corporate governance to environmental disclosure.
Pengaruh Corporate Governance terhadap Environmental Disclosure dengan Environmental Performance sebagai Variabel Moderating Nofianti, Nana; Uzliawati, Lia; Sarka, S
Jurnal Trikonomika Vol 14, No 1 (2015): Trikonomika Juni 2015
Publisher : Jurnal Trikonomika

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh yang ditimbulkan dari penerapan corporate governance (diukur dengan indeks corporate governance dari IICG) dalam menjalankan fungsi pengawasan terhadap pelaksanan environmental disclosure (diukur dengan Indeks IER dari Suhardjanto), dan untuk mengetahui apakah environmental performance perusahaan (diukur dengan peringkat PROPER) sebagai variabel moderating dapat memoderasi pengaruh dari penerapan corporate governance terhadap environmental disclosure pada perusahaan peserta Program Penilaian Peringkat Kinerja Perusahaan (PROPER) yang terdaftar di Bursa Efek Indonesia periode 2010-2013. Metode pengumpulkan data menggunakan metode purposive sampling. Kriteria pengambilan sampel dalam penelitian ini adalah perusahaan peserta PROPER 2010-2013, yang listing di Bursa Efek Indonesia (BEI). Sampel terdiri atas 27 perusahaan yang diseleksi dari populasi data sebanyak 28 perusahaan. Hasil penelitian menunjukkan bahwa: 1) corporate governance berpengaruh positif signifikan terhadap environmental disclosure, dan 2) environmental performance dapat memoderasi pengaruh dari corporate governance terhadap environmental disclosure.
Influence of Firm Size, Profitability and Size of Board of Commissioners on Corporate Social Responsibility Disclosure Uzliawati, Lia; Rosiana, Rita; Samudi, Muhamad Samudi
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol. 2 No. 1 (2015)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (835.912 KB) | DOI: 10.30656/jak.v2i1.188

Abstract

This study aims to analyze influence of Firm Size , Profitability and Size of Board of Commissioners Against Corporate Social Responsibility Disclosure . The independent variable in this study consists of company size, profitability and board size. Profitability variables in this study by Return on Assets (ROA). While disclosure of Corporate Social Responsibility Disclosure using 22 items taken from the GRI (2006), which is the research and Afni Suhardjanto (2009 ) . The sample used is a banking company that is listed on the Indonesia Stock Exchange during the period 2010 - 2012 with a total of 93 samples used were firm observation years. The analysis model used in this study is a multiple linear regression using SPSS software version 20.0. Based on the results of multiple linear regression, the study found that firm size, profitability, and the board size to the CSR significant negative effect.  Keyword: Firm Size, Profitability, Board size, Corporate Social Responsibility Disclosure and Stakeholder
STUDI SISTEM USAHATANI PADI BERBASIS AGRIBISNIS DI KABUPATEN SERANG (KECAMATAN PONTANG, KASEMEN DAN TIRTAYASA) Suhendar, Dusep; Utama, Putra; Uzliawati, Lia
Indonesian Journal of Socio Economics Desember, Jurnal Sosio Ekonomika
Publisher : Lampung University

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Abstract

This research intends to detemine paddy farming in Serang District, including the application of insus type D, production per season, and the effect of such tehcnological application to the production and income of paddy farming.  The study employs survey method while the research sites are purposevely selected, i.e.Pontang, Kasemen, and Tirtayasa subdistricts. The study interveiwed 30 farmers who were selected using stratified random sampling, i.e: board and regular member of farmers group. The study suggests that production of paddy farming  has improved by 94% after using insus type D technology. Average production of irrigated paddy farming is 61,2 quintal per hectare of GKP which is only 68% of the intended production target, i.e. 90 quintal per hectare per season.  Break Even Point is reaced at Rp. 2.468.449, or production of 2.194 kg, or at farm size of 0,36 ha, with ratio of revenue to cost or R/C at 1,74.  In conclusion, the tehcnology is proved to be profitable for farmers.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENETAPAN FORMULA PRICING DI PERBANKAN SYARIAH Badina, Tenny; Indriana, Ina; Uzliawati, Lia
Syi’ar Iqtishadi Vol 1, No 1 (2017)
Publisher : Syi’ar Iqtishadi

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Abstract

The purpose of this paper is to identifies factors influenced in determination of pricing formula in Islamic Banking. This research used survey method and the locations are in Islamic Banking Head Office in Jakarta and Bandung with qualitative approach. Technical of data collection are by survey and interview with the employees of Islamic Banking from ALMA Committee and asset and liabilities unit in head office. Based on the results of data analysis, it is concluded that four factors that influenced in determination of pricing formula in Islamic Banking : Cost of Fund, Overhead Cost, risk and bank margin. 
PERSEPSI PARA ULAMA, TOKOH ORMAS ISLAM DAN AKADEMISI TERHADAP BAURAN PEMASARAN PERBANKAN SYARIAH DAN KESESUAIAN PRAKTEK PERBANKAN SYARIAH DENGAN PRINSIP-PRINSIP SYARIAH Indriana, Ina; Badina, Tenny; Uzliawati, Lia; Nurhayati, Enok
Tirtayasa Ekonomika Vol 11, No 1 (2016)
Publisher : Faculty of Economics and Business, Universitas Sultasn Ageng Tirtayasa

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Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis  persepsi para ulama, para tokoh ormas Islam dan akademisi terhadap perbankan syariah. Teknik pengumpulan data yang akan digunakan yaitu metode survey dan wawancara. Metode penelitian yang digunakan dalam penelitian ini yaitu deskriptif eksploratif Berdasarkan hasil penelitian persepsi para ulama, anggota ormas Islam dan kalangan akademisi terhadap bauran pemasaran (produk, promosi, harga, lokasi dan personal) perbankan syariah berbeda-beda. Para ulama  dan kalangan akademisi menilai bauran pemasaran yang dikembangkan oleh perbankan syariah sudah tepat. Sementara anggota ormas islam menilai bauran pemasaran yang dikembangkan oleh perbankan syariah masih kurang tepat. Perbedaan persepsi ini disebabkan karena adanya perbedaan pengalaman, peranan, minat dan kebutuhan serta tingkat keyakinan.Persepsi para ulama dan kalangan akademisi terhadap kesesuaian praktek perbankan syariah dengan prinsip-prinsip syariah adalah positif. Sedangkan anggota ormas islam menilai praktek perbankan syariah  tingkat kesesuaiannya dengan prinsip-prinsip syariah masih rendah. Perbedaan persepsi tersebut dimungkinkan karena kurangnya pengalaman, pengetahuan, minat dan kebutuhan terhadap produk-produk dan layanan perbankan syariah. Kata Kunci : Persepsi, Ulama, Tokoh Ormas Islam, Akademisi, bauran pemasaran, prinsip-prinsip syariah.
KONSEKUENSI TAK TERDUGA DARI GOOD CORPORATE GOVERNANCE: PENGUJIAN TEORI OUTCOME Vs TEORI SUBSTITUSI DAN PENGUJIAN VARIABEL INTERVENING ATAS KEBIJAKAN DIVIDEN PADA INDUSTRI PERBANKAN INDONESIA Zein, Ratu Careenda; Januarsi, Yeni; Uzliawati, Lia
Jurnal Riset Akuntansi Terpadu Vol 9, No 2 (2016)
Publisher : Universitas Sultan Ageng Tirtayasa

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Abstract

Abstract The purpose of this study is to investigate the effect of corporate governance on dividend policy, by examining weather outcomes theory or substitute theory was applied on that relationship in Indonesian banking industry for four periods, started from 2009 to 2012 with purposive sampling as sampling methode. Furthermore, we like to have deep insight weather dividend policy has a role as intervening variable on the relationship between CG and firm value. We examine four hyphotesis by using multiple regressions for unswering first hyphotesis to third, while path analysis is used for investigate the intervening role of divedend policy. The result confirmed that substitution theory is applied to explain the relationship between CG and dividend policy in Indonesian banking industry. Furthurmore, dividend policy has an intervening role on the relationship between CG and firm value. Since substitution theory is confirmed, we could say that while firm has good CG, there is possibility that company will pay low dividend to their investor. This could be came as unintended consequence that might be happened for having good CG. Our study also have important role for two types of investor, short-term and long-term investor. Because unintended consequenses might happened from having good CG, sort term-investors are suggest to be aware of firm that has good CG since they will not obtaind big dividend from the firm in short periode, while long-term investors are suggested to choose firms with good CG because in long term the firms will expand and grow and finally can increase the firm value.   Key word: corporate governance, firm value, dividend policy, outcomes theory, substitute theory Abstrak Tujuan dari penelitian ini adalah untuk mengetahui pengaruh tata kelola perusahaan terhadap kebijakan dividen, dengan menguji teori hasil cuaca atau teori substitusi yang diterapkan pada hubungan tersebut dalam industri perbankan Indonesia selama empat periode, dimulai dari 2009 hingga 2012 dengan purposive sampling sebagai metode sampling. Selanjutnya, kami ingin memiliki kebijakan dividen cuaca wawasan mendalam memiliki peran sebagai variabel intervening pada hubungan antara CG dan nilai perusahaan. Kami memeriksa empat hipotesa dengan menggunakan regresi berganda untuk hipotesa pertama yang tidak berubah ke ketiga, sementara analisis jalur digunakan untuk menyelidiki peran intervensi kebijakan divedend. Hasilnya menegaskan bahwa teori substitusi diterapkan untuk menjelaskan hubungan antara CG dan kebijakan dividen dalam industri perbankan Indonesia. Lebih jauh lagi, kebijakan dividen memiliki peran intervening pada hubungan antara CG dan nilai perusahaan. Karena teori substitusi dikonfirmasi, kita dapat mengatakan bahwa sementara perusahaan memiliki CG yang baik, ada kemungkinan bahwa perusahaan akan membayar dividen rendah kepada investor mereka. Ini bisa datang sebagai konsekuensi yang tidak diinginkan yang mungkin terjadi karena CG yang baik. Studi kami juga memiliki peran penting untuk dua jenis investor, investor jangka pendek dan jangka panjang. Karena konsekuensi yang tidak disengaja mungkin terjadi karena memiliki CG yang baik, istilah-istilah investor disarankan untuk menyadari perusahaan yang memiliki CG baik karena mereka tidak akan memperoleh dividen besar dari perusahaan dalam periode singkat, sementara investor jangka panjang disarankan untuk memilih perusahaan dengan CG baik karena dalam jangka panjang perusahaan akan berkembang dan tumbuh dan akhirnya dapat meningkatkan nilai perusahaan. Kata kunci: tata kelola perusahaan, nilai perusahaan, kebijakan dividen, teori outcome, teori substitusi
STRUKTUR MODAL, MODAL INTELEKTUAL, DAN NILAI PERUSAHAAN PADA PERBANKAN INDONESIA Uzliawati, Lia; Rosiana, Rita; Kurniasari, Desi
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 18, No 2 (2015)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (77.298 KB) | DOI: 10.35591/wahana.v18i2.110

Abstract

This study aimed to analyze the effect of capital structure and intellectual capital on firm value. Capital structure in this study measured by Long Term Debt to Equity Ratio (LTDER). The model that used to measure intellectual capital was Pulic model (1998) Value Added Intellectual Coefficient (VAIC). The ratio that used to measure firm value was Price to Book Value Ratio (PBV). This study used conventional banking companies listed in Indonesia Stock Exchange during the period 2008-2013 with a total of 192 sample used were firm observation years. The analysis model used in this study is multiple linier regression using SPSS software version 19.0. Based on the results of multiple linier regression, the study found that the capital structure has no effect on firm value and intellectual capital has a positives effect on firm value. Keywords: Capital Structure, Intellectual Capital, Firm Value, PBV, dan Perbankan
Influence of Firm Size, Profitability and Size of Board of Commissioners on Corporate Social Responsibility Disclosure Uzliawati, Lia; Rosiana, Rita; Samudi, Muhamad Samudi
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 2, No 1 (2015)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (835.912 KB) | DOI: 10.30656/jak.v2i1.188

Abstract

This study aims to analyze influence of Firm Size , Profitability and Size of Board of Commissioners Against Corporate Social Responsibility Disclosure . The independent variable in this study consists of company size, profitability and board size. Profitability variables in this study by Return on Assets (ROA). While disclosure of Corporate Social Responsibility Disclosure using 22 items taken from the GRI (2006), which is the research and Afni Suhardjanto (2009 ) . The sample used is a banking company that is listed on the Indonesia Stock Exchange during the period 2010 - 2012 with a total of 93 samples used were firm observation years. The analysis model used in this study is a multiple linear regression using SPSS software version 20.0. Based on the results of multiple linear regression, the study found that firm size, profitability, and the board size to the CSR significant negative effect.  Keyword: Firm Size, Profitability, Board size, Corporate Social Responsibility Disclosure and Stakeholder
INTELLECTUAL CAPITAL DISCLOSURE BASED STAKEHOLDERS PADA PERBANKAN INDONESIA Nurhayati, Enok; Uzliawati, Lia
Jurnal Akuntansi Vol 21, No 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (166.88 KB) | DOI: 10.24912/ja.v21i3.253

Abstract

This study analyses Indonesia stekholders viewpoints on Intellectual Capital Disclosure items using Intellectual Capital Disclosure Index. Respodents on this research is narrow financial based stakeholders. Respondents rating showed high average scores of 5,88 with all items. These score indicated that there is clear expectation of stakeholders for Indonesian banking sector to disclosed all of items. The weighted Indonesia Intellectual Capital Disclosure Index on Bankingis developed based on insight of survey responden which better reflect the importance of key stakeholders demand for Intellectual capital disclosure in Indonesia Banking Sector.