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FAKTOR - FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK BUMI DAN BANGUNAN DI KECAMATAN SEMARANG SELATAN Nurul Khikmah, 11.05.52.0195; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

This study was used to test on the influence of these factors in themselves taxpayer to the acceptance of land and building tax in the District of South Semarang. reasons for choosing districts south of Semarang, because of tax arrears in the south is quite high compared to other districts in the city of Semarang. The population in this study is an individual taxpayer residing in the district south of Semarang totaling 1,644,267 sampling is done by random sampling technique in which respondents in this research were 100 taxpayers were divided into 10 villages in the district south of Semarang so each village is 10 respondents. The results showed that awareness of taxation and understanding of the taxpayer on the tax laws, Perception sanctions and penalties affect positively and significantly to the tax revenue of the UN, while the income of the taxpayer significant negative effect on the tax revenue of the UN, and service fiskus positive effect is not significant to the success of UN tax revenue.Keywords: Tax Awareness, Understanding Taxpayers On Tax Law, The Perception of Sanctions and Fines, Mandatory Income Tax, Service Tax Authorities, Tax Revenue
FAKTOR - FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2014 Ersita Damayanti, 12.05.52.0128; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016
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This study aimed to analyze the effect of profitability, leverage, liquidity, firm size, ownership, and institutional ownership of the financial statements disclosure in the annual financial statements on Manufacturing Companies listed on the Indonesia Stock Exchange (IDX). This sample in this study are Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) of the years 2012-2014 as many as 228 companies. Sampling was purposive sampling method. Mechanical testing of the data is by using multiple linear regression analysis. The results of analysis show that the variable firm size significant positive effect on financial statements disclosure, while the profitability, leverage, liquidity, ownership, and institusional ownership no significant effect on financial statements disclosure on Manufacturing Companies listed on the Indonesia Stock Exchange of the years 2012-2014.Keywords: Profitability, Leverage, Liquidity, Firm Size, Ownership, Institutional Ownership, Financial Statements Disclosure
PENGARUH STRUKTUR MODAL, PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN DAN GROWTH OPPORTUNITY TERHADAP NILAI PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2014-2016) Dhian Septiara, 14.05.52.0136; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

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Abstract

The purpose of this study to test the effect of disclosure of structure, probability, liquidity size and growth opportunity to the firm value on manufacturing companies listed in Indonesia Stock Exchange 2014-2016.Data usedin this research issecondary data,the data in this study were obtained from the Anuat Report (AR) 2014-2016. This study was conducted using a sample of 198 companies listed on the stock exchange in 2014-2016. Methods of sample selection using purposive sampling and analysis model used is multiple linear regression. The result of the research shows that disclosure of structure (DER) variable has negative and significant influence to the firm value (PBV), whereas probability (ROE) variable has positive and significant influence to the firm value (PBV), whereas liquidity (CR) has no effect on firm value (PBV,) whereas Size variable has positive and significant influence to firm value (PBV), and growth opportunity variable has positive and significantinfluence to firm value (PBV).Keywords: structure, probability,liquidity, size, growth opportunity, firm value
FAKTOR-FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSIPADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016 Nobita Sugiarto, 13.05.52.0039; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

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Abstract

This study examines the effects of institutional ownership structures, managerial ownership structures, public ownership structures, growth opportunities,debt convenant (leverage), tax and political costs, litigation risk to accounting conservatism. The research was conducted at the Indonesian Stock Exchange by using a go public manufacturing company as the unit of analysis. The sampling method used purposive sampling with the observation period from 2014-2016. Relationship and between variable is described by using multiple regression analysis. The results showes that the institutional ownership structures had no significant effect on accounting conservatism,managerial ownership structures had no significant effect on accounting conservatism, public ownership structures had no significant effect on accounting conservatism, growth opportunities has negative no significant effect on accounting conservatism, Debt Convenant (leverage) has negative effect on accounting conservatism, tax and political costs has positive effect on accounting Conservatism, litigation risk has negative effect on accounting conservatismKeyword: Institutional Ownership Structures, Managerial Ownership Structures, Public Ownership Structures, Growth Opportunities,Debt Convenant (Leverage), Tax And Political Costs, Litigation Risk And Accounting Conservatism.
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN METODE AKUNTANSI PERSEDIAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Miedya Wulansari, 13.05.52.0219; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students Journal of Accounting and Banking

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This study examines the effect of inventory variability, firm size, inventory intensity, ownership structure and variability of cost of goods sold, to the selection of inventory accounting methods. This research is conducted at Indonesia Stock Exchange by using unit of analysis of manufacturing company which have go public. Sampling method in this research use purposive sampling with research period year 2013 until 2015. The relationship and or influence between independent variable with dependent variable is explained by using logistic regression analysis method. The results of the research are as follows: firm size, variability of cost of goods sold and ownership structure have a significant effect on the choice of inventory accounting method, while inventory intensity, inventory variability have no significant effect on the choice of inventory accounting method.Keywords: Inventory Variability, Inventory Size, Intensity of Inventory, Managerial Ownership Structure, Variability of Cost of Goods Sold, Selection Inventory Accounting Method
FAKTOR - FAKTOR YANG MEMPENGARUHI TERHADAP JUMLAH KREDIT YANG DISALURKAN (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013) Muhamad Rizal Firmansah, 11.05.52.0023; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

The Bank is a financial institution which functions as a financial intermediary between parties that surplus funds (surplus units) and those who lack funds (deficit units). Through banks with excess funds, then the funds can be distributed to the parties that need and will provide benefits for both sides. As has been stated also in the Law No.10 of 1998 on banking, it can be concluded that the bank can act as financial intermediaries by raising funds from the public that surplus funds in various forms of deposits. For that to know the internal factors of the banking side that is estimated to affect banks in channeling capital credit works, namely third-party funds, CAR, ROA, and LDR NPL. The population used in this study are all the banks that listing on the Indonesia Stock Exchange during 2011-2013. And for research purposes, the use of samples by purposive sampling method in order to get 75 companies that meet the criteria. Data used is secondary data derived from financial statements published and downloaded via the official website of the Indonesian Stock Exchange. Years of observation in this study is from 2011 to 2013. The results showed that the DPK, CAR, LDR, significant positive effect on total outstanding loans. While ROA significant negative effect, and NPL significant negative effect on the number of outstanding loans.Keywords: DPK, CAR, ROA, NPL, LDR, Credit
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Agung Hidayat Qisthie, 13.05.52.0122; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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The purpose of this research is to analyze the influence of liquidity, leverage, company size, sales growth, institutional ownership, managerial ownership, and independent commissioner to financial distress. Financial distress is a condition in which the company has financial difficulties. This research is done because financial distress is a serious problem for the company because it can impact on bankruptcy. The population in this study is the data of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the year 2013-2015. Sample selection using purposive sampling method and obtained 142 data of manufacturing company. Sources of data in this study using secondary data obtained from the website www.idx.co.id. The method of analysis used in this research is logistic regression analysis. The results of this study indicate that (1) liquidity has a significant influence on financial distress, (2) leverage has a significant influence on financial distress, (3) firm size has no significant effect on financial distress, (4) sales growth has influence (5) institutional ownership has no significant effect on financial distress, (7) independent commissioners have no significant effect on financial distress.Keywords: Financial Distress, Liquidity, Leverage, Company Size, Sales Growth, Institutional Ownership, Managerial Ownership, and Independent Commissioner
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, UKURAN PERUSAHAAN, LIKUIDITAS, DAN PERTUMBUHAN ASET TERHADAP PROFITABILITAS PERUSAHAAN (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI 2014-2016) Novita Suryaningsih, 14.05.52.0110; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

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Abstract

The purpose of this study to test the effect of disclosure of corporate social responsibility (CSR), leverage, size, liquidity and asset growth to profitability on manufacturing companies listed in Indonesia Stock Exchange 2014-2016. Data used in this research is secondary data,the data in this study were obtained from the Anuat Report (AR) 2014-2016. This study was conducted using a sample of 235 companies listed on the stock exchange in 2011-2015. Methods of sample selection using purposive sampling and analysis model used is multiple linear regression. The result of the research shows that disclosure of corporate social responsibility (CSR) variable has positive and significant influence to the profitability (ROA), whereas leverage (DER) variable has negative and significant influence to the profitability (ROA), whereas size variable has positive and significant influence to the profitability (ROA), whereas liquidity (CR) variable has positive and significant influence to the profitability (ROA), and turnover Assets effect on profitability because of the significant value of the variable that is more than 0.05 and variable has positive.Keywords: Disclosure of Corporate Social Responsibility, leverage, firm size, liquidity, and profitability
PENGARUH STRUKTUR ASET, PERTUMBUHAN PENJUALAN, PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN, DAN CASH HOLDING TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Novrian Puji Hartanto, 14.05.52.0300; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students Journal of Accounting and Banking

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Abstract

This research was conducted with the aim to analyze the effect of the structure of assets, sales growth, profitability, liquidity, cash holding company size and the capital structure. This research was done because of the problem of capital structure is important for the company, where the merits of the companys capital structure will have a direct effect on its financial position. Independent variables used in this study is the structure of assets, sales growth, profitability, liquidity, and cash holding company size, while the dependent variable used is Yag capital structure. Researchers used the lull one btahun between dependent and independent variables, where it is assumed that the policy that occurred in year t is the result of consideration of the factors influencing the previous year t (t-1). The data used in this study are data companies listed in Indonesia Stock Exchange (BEI) during the years 2013-2015. Methods in the selection of the sample in this study using purposive sampling method with the purpose to obtain a sample in accordance with the purpose of research. This study of 194 of the sample data on manufacturing companies in the Indonesia Stock Exchange. The hypothesis in this study were tested using multiple linear regression analysis with a confidence level of 95%. The results showed that: (1) there is significant relationship between asset structure terhada capital structure, (2) there is no significant effect anatara sales growth with asset structure, (3) there is significant between profitability on capital structure, (4) there was no significant effect of liquidity on the capital structure, (5) there is significant relationship between the size of companies on capital structure, and (6) a significant difference between holding cash on the capital structure.Keywords: Asset Structure, Growth Sales, Profitability, Liquidity, Company Size, and Cash Holding
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI EARNINGS RESPONSE COEFFICIENT (ERC) (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2010-2014) Yuni Susianti, 12.05.52.0044; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

In the decision-making , investors do not just look at the stock price increase is positive, but can use other information that may be used as consideration of decision making, this is because the information may be biased means earnings information occurs because of inaccuracies and their management practices reporting the companys financial profit. The purpose of this study to determine how the effects of capital structure (leverage), the systematic risk, growth opportunities, company size, and profitabiilitas against earnings response coefficient. Research was conducted on Manufacturing Companies listed on the Stock Exchange in 2010-2014 with a purposive sampling techniques was obtained total sample of 155 companies. The analysis technique used is multiple regression analysis. These results indicate the capital structure (leverage), the systematic risk significant negative effect, systematic risks and growth opportunities significant positive effect, while the size and profitability was not significant positive effect.Keywords: Capital Structure (Leverage), Systematic Risk, Growth Opportunities, Company Size, Profitability, Earnings Response Coefficient
Co-Authors 03.05.52.0069 Umi Kulsum 07.05.52.0022 Agus Suprapto 07.05.52.0151 Lois Fransnawati Stefanus 08.05.52.0045 Lena Rohayati 08.05.52.0145 Iin Ariani 09.05.52.0108 Anita Eviana 09.05.52.0149 Andhika Putri Pratiwi 10.05.52.0007 Ermi Astutik 10.05.52.0048 Mita Rachmawati 10.05.52.0053 Listiyani 10.05.52.0054 Savina Pravasti Rimawan 10.05.52.0163 Dhenadia Nandhita 10.05.52.0193 Irawan Endhardianto 11.05.52.0023 Muhamad Rizal Firmansah, 11.05.52.0023 11.05.52.0139 Ninik Widyawati, 11.05.52.0139 11.05.52.0181 Wahyu Putra Wicaksana, 11.05.52.0181 12.05.52.0074 Seli Theresia Wantania, 12.05.52.0074 12.05.52.0128 Ersita Damayanti, 12.05.52.0128 12.05.52.0130 Isselia Naftali Erfiyanto, 12.05.52.0130 Achmad Badjuri Agung Hidayat Qisthie, 13.05.52.0122 Agung Hidayat Qisthie, 13.05.52.0122 Ainunnisa, Swa Zulfa Akbar, Muhamad Fijar Rotul Al Farizi, Musyafa Amelia Safitri Anis Rosyidah Annisa Resty Amalia, 12.05.52.0087 Annisa Resty Amalia, 12.05.52.0087 Ardiyanti Pratika, Aristi Ari Tanjung Noor, 15.05.52.0292 Arianti Exi Cahyawati, Fernia Arrezqi, Misbakhul Arumsari, Vita Arzania, Nauril Atika Dwi Astuti, 13.05.52.0137 Atika Dwi Astuti, 13.05.52.0137 bahrudin, ahmad ghulam Bambang Sudiyatno Batara Daniel Bagana Bidhari, Sandhika Cipta Cahyani Nuswandari Christina D C M, 14.05.52.0038 Christina D C M, 14.05.52.0038 Cittadila Prila Kartini, 14.05.52.0163 Desfauza, Evi Desi Yuni Pratiwi, 13.05.52.0064 Desi Yuni Pratiwi, 13.05.52.0064 Dhian Septiara, 14.05.52.0136 Dhian Septiara, 14.05.52.0136 Dinda Puspitasari, 13.05.52.0045 Dinda Puspitasari, 13.05.52.0045 Diyan Kurnia Puspita Saputri, 14.05.52.0158 Doni Dharmawan Anjasmara Putra, 15.05.52.0058 Dwi setiyawan, 15.05.52.0111 Dwi Wina Adani Dwicahyu, Ade Indah Elen Puspitasari Elisabeth Y Metekohy Elisabeth Y.M. Elisabeth Yance M. Elisabeth Yance M. Elisabeth Yanshe Metekohy Ema Lisa Hs Ningrum, 12.05.52.0055 Ema Lisa Hs Ningrum, 12.05.52.0055 Eviyanti, Novitasari Fadilah, Yulhita Nur Febrina Indrasari Hardiyanti, Widhian Harry Dwi Putra, Harry Dwi Hasan Abdul Rozak Hasanah, Amalia Uswatun Iis Mariam Irianti, Evi Irmawati Irmawati Iwan Budiyono, Iwan Kartika Andi Karyanti, Tutik Dwi Khusnul Faizin, 12.05.52.0126 Kurniasih, Neng Lastari, Lastari Lestari, Firda Lestari, Utami Puji Listyorini Wahyu Widati Lucky Aryo Prabowo, 13.05.52.0167 Lucky Aryo Prabowo, 13.05.52.0167 Mahdiah Mahdiah Marsita Prasetyana, 13.05.52.0202 Marsita Prasetyana, 13.05.52.0202 Maryono . Miedya Wulansari, 13.05.52.0219 Miedya Wulansari, 13.05.52.0219 Mirati, Elly Mirati, R. Elly Moh Zaenal Abidin Eko Putro Muhammad Ridwan, 14.05.52.0125 Nasution, Zuraidah Nelly Fitriani, Nelly Nining Latianingsih Nobita Sugiarto, 13.05.52.0039 Nobita Sugiarto, 13.05.52.0039 Novi Perwitasari, 15.05.52.0063 Novita Suryaningsih, 14.05.52.0110 Novita Suryaningsih, 14.05.52.0110 Novrian Puji Hartanto, 14.05.52.0300 Novrian Puji Hartanto, 14.05.52.0300 Nugraha, Nyata Nurul Hidayah, 12.05.52.0078 Nurul Hidayah, 12.05.52.0078 Nurul Hidayanti, 14.05.52.0149 Nurul Hidayanti, 14.05.52.0149 Nurul Khikmah, 11.05.52.0195 Nurul Khikmah, 11.05.52.0195 Pancawati Hardiningsih Patricia Gladys Perdianti, 14.05.52.0040 Poerwati, Rr Tjahjaning Prabowo, Adia Adi Pratama, Arizal Putra Pratiwi, Prisma Laras Puruhitasari, Iryana Putro, Moh. Zaenal Abidin Eko Rahmat Hidayat Ratna Zahara Retnowulan, 13.05.52.0007 Retnowulan, 13.05.52.0007 Rimenda, Tetty Rita Farida Rokhimah, Zulaika Putri Rona Makom, Maharani Rr. Tjahjaning Poerwati Sai’in, Ali Sai’in, Ali Samani Sapta, Andriyan Eka Sekar Arum, Putri Farah Setyorini, Fany Shelly Elinda Maulidina, 14.05.52.0152 Shelly Elinda Maulidina, 14.05.52.0152 Sonjaya, Iwan Sri Sudarsi Susi Susanti Titiek Suwarti Tjahjaning Poerwati Utami, Pradiptia Wulan Vidyasari, Rahmanita Wahyu Meiranto Warda, Eliza Wardana, Yanuar Wendy yanto, Efri Yogi Widiawati Yulia Dini Hakiki, 15.05.52.0315 Yuni Susianti, 12.05.52.0044 Yuni Susianti, 12.05.52.0044 Yusuf Hidayat Yusuf Hidayat Zulhaida Lubis