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FAKTOR–FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI) Marsita Prasetyana, 13.05.52.0202; 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 study examined the effect of the influence of the Audit Committee, Independent Commissioner. Institutional Ownership, Managerial Ownership, Audit Quality and Leverage for the Integrity of Financial Statements on manufacturing companies listed in Indonesia Stock Exchange. The population of this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) during the years 2013-2015. This study using purposive sampling method to collect data. The collection of data from the years 2013 -2015 resulted in 102 samples. Methods of data analysis of this research is multiple regression analysis . The study found that the variable leverage, institutional ownership a significant negative effect on the integrity of financial statements. While the audit committee, independent board, managerial ownership, audit quality does not affect the integrity of financial statements.Keywords: Integrity Financial Statements, Audit Committee, Independent Commissioner, Institutional Ownership, Managerial Ownership, Audit Quality and Leverage
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 company's 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
FAKOR-FAKTOR YANG MEMPENGARUHI KINERJA PERBANKAN YANG TERDAFTAR DI BEI Khusnul Faizin, 12.05.52.0126; 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 study aims to determine the effect of the Capital Adequacy Ratio, Loan to Deposit Ratio, Operating Expenses, Non-Performing Loans, Loan to Asset Ratio, Against ROA. The population in this study is a banking company from 2012 to 2015. The sample in this study were taken by purposive sampling method. Data were analyzed using skewness-kurtosis normality test, test multiple linear regression analysis. The test results In CAR variable statistically significant negative effect on ROA, On LDR variable statistically significant negative effect on ROA, In variable BOPO statistically significant negative effect on ROA, On NPL statistically significant positive effect on ROA, At variables LAR in statistically significant positive effect on ROA.Keywords: CAR, LDR, ROA, NPL, LAR, ROA
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
Publisher : Students' Journal of Accounting and Banking

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Abstract

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
ANALISIS FAKTOR–FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL (Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia 2013-2015) Lucky Aryo Prabowo, 13.05.52.0167; 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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Abstract

This study aims to analyze the Influence of Company Size, Business Risk, Corporate Growth, Asset Structure, Profitability, and Capital Expenditure on Capital Structure in Manufacturing Companies listed on Indonesia Stock Exchange. The sample in this research is 280, sample selection is done by purposive sampling method. The analysis technique used multiple linear regression analysis. The result of analysis shows that Business Risk variable, and Asset Structure have significant effect to capital structure while Corporate Size variable, Corporate Growth, Profitability, and Capital Expenditure do not influence to capital structure at Manufacturing Company listed in Indonesia Stock Exchange.Keywords: Company Size, Business Risk, Corporate Growth, Asset Structure, Profitability, and Capital Expenditure
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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Abstract

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 STUKTUR MODAL (Study Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada tahun 2013-2015) Desi Yuni Pratiwi, 13.05.52.0064; 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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Abstract

This study aims to determining the effect of company size, liquidity, profitability, business risk and asset structure on capital structure at manufacture company listed in Indonesian Stock Exchange 2013-2015. In this study popuation are used companies registered in Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013-2015 . The sampling technique using purposive sampling. Mechanical testing data is to use a multipe linear regression analysis. The results of this study show that company size significant positive correlation to capital structure, Liquidity and profitability significant negative correlation to capital structure. While business risk and asset structure had no significant effect on the capital structure. Key word : Company Size, Liquidity, Profitability, Business Risk, Asset Stucture and Capital Stucture.Keywords: Company Size, Liquidity, Profitability, Business Risk, Asset Stucture and Capital Stucture
FAKTOR–FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Cittadila Prila Kartini, 14.05.52.0163; 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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Abstract

This study aims to determine the effect of dividend policy, firm size, managerial ownership, institutional ownership, and profitability to debt policy at manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2013-2015. The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the year 2013-2015. Sampling technique in this research is purposive sampling. The data obtained were analyzed by using multiple linear  regression analysis. Hypothesis testing results can be concluded that the dividend policy does not affect the debt policy. Company size has a positive effect on debt policy. Managerial ownership has no effect on debt policy. Institutional ownership has no effect on debt policy. Profitability has a negative effect on debt policy. Keywords: Dividend Policy, Firm Size, Managerial Ownership, Institutional Ownership and Debt Policy
PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Annisa Resty Amalia, 12.05.52.0087; 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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Abstract

This study aims to determine the effect of the current ratio, quick ratio, debt to equity ratio, debt to total assets, total asset turnover and inventory turnover to changes in earnings in manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2013-2015. The population used in this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) during the years 2013-2015. The sampling technique in this research is purposive sampling. Data were analyzed using multiple linear regression analysis. The results of hypothesis testing can be concluded that the current ratio does not affect the profit change. Quick ratio change has no effect on earnings. Debt To Equity Ratio does not affect the profit change. Total Debt to Total Assets negative effect on profit change. Total Assets Turnover positive affect the profit change. Inventory turnover did not affect the profit change.Keywords: current ratio, quick ratio, debt to equity ratio, debt to total assets, total asset turnover, inventory turnover and profit changes
PENGARUH CORPORATE SOCIAL RESPONBILITY (CSR), STRUKTUR MODAL, PROFITABILITAS, KEBIJAKAN DIVIDEN, DAN UKURAN PERUSAHAANTERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016) Nurul Hidayanti, 14.05.52.0149; 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 aimed to analyze the Corporate Social Responbility (CSR), capital structure, profitability, divident policy,and company size, to ward the firm value. The population in this study are all companies listed on the Indonesia Stock Exchange in 2014 until 2016. The sample of this study was taken by using purposive sampling technique, so that these were 187 companies got for this study. Data analysis tools used in this research is descriptive analysis and multiple regression analysis. The result of this study showed that the Corporate Social Responbility (CSR) has negative and not significant effect on firm value. Capital structure has negative and not significant effect on firm value. Profitability has positive and significant effect on firm value.  Divident policy has positive and not significant effect on firm value. And company size has positive and significant effect on firm value. Keywords :Company Size, Profitability, Divident Policy, Debt Policy, Firm Value.
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