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PENGARUH DEWAN KOMISARIS, EFEKTIVITAS KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, PERTUMBUHAN PERUSAHAAN, DAN PENDANAAN EKSTERNAL, TERHADAP PEMILIHAN AUDITOR EKSTERNAL (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 201 Tantri Rohmani, 12.05.52.0100; Nuswandari, Cahyani
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 aim of the study is to examinethe effect of board of commissioners, the effectivivess of audit, the institusional ownership, the company growth, and the external financing of the election for external auditors on the manufacturing companies that go public in Indonesia.The population in this research are companies that includes in the manufacturing sector which is registered in the Indonesia Stock Exchange (BEI) in 2012-2014. The sample salected are 138 companies that using purposive sampling technique. The analysis technique used logistic regression.The research results showedboard of commissioners, the effectivivess of audit, and the external financing effect to the selection of the external auditor. The institusional ownership, the company growthdo not significant effect to selectionof the external auditor.Keywords: Board of Commissioners, the effectivivess of audit, the institusional ownership, the company growth, and the external financing of the election for external auditors.
ANALISIS PENGARUH LIKUDITAS, LEVERAGE, KEPEMILIKAN MANAJERIAL, KOMISARIS INDEPENDEN, UKURAN PERUSAHAAN DAN CORPORATE SOCIAL RESPONBILITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2013-2015) Dita Ratnasari Suyono, 13.05.52.0070; Nuswandari, Cahyani
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

The purpose of this research is to analyze the effect of liquidity, leverage, managerial ownership, independent commissioner, company size, and Corporate Social Responsibility to the aggressiveness of tax on manufacturing companies listed in Indonesia Stock Exchange 2013-2015 period. Data used in this research is secondary data, the data in this study were obtained from the Financial Statements, Annual Report, ICMD (Indonesian Capital Market Directory) 2013-2015. The sampling method used is purposive sampling. The amount of data that is processed as many as 159 companies. Methods of data analysis using multiple linear regression. The results of research showed that managerial ownership and firm size has a positive and significant tax aggressive, while variable liquidity, leverage, independent commissioners, and Corporate Social Responsibility no significant effect on tax aggressive.Keywords: Tax Aggressive, Liquidity, Leverage, Managerial Ownership, Independent Commissioner, Company Size, and Corporate Social Responbility
ANALISIS PENGARUH INTERNAL CASH FLOW, INTENSITAS MODAL, INSIDER OWNERSHIP, UKURAN PERUSAHAAN, RISIKO BISNIS, DAN PERTUMBUHAN PENJUALAN TERHADAP CAPITAL EXPENDITURE (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Yuanita Ayu, 12.05.52.0061; Nuswandari, Cahyani
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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The study examines the effect of internal cash flow, capital intensity, insider ownership, company size, bussines risk, sales growth on capital expenditure. This research was conducted at the Indonesian Stock Exchange by using a go public manufacturing company as the unit of analysis. The population are go public manufacturing company listed in Indonesian Stock Excahnge with observation period from 2012 until 2014. The sampling method used purposive sampling with the observation period from 2012 to2014. Relationship and (or) influence between variables is describe by using multiple regression analysis. The result showed that capital intensity, company size and sales growth are positive significant to capital expenditure. In different way internal cash flow, insider ownership, and bussines risk are not significant to capital expenditure.Keywords: Internal Cash Flow, Capital intensity, Insider Ownership, Company Size, Bussines Risk, Sales Growth, Capital Expenditure
PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, KOMITE AUDIT, LEVERAGE, UKURAN PERUSAHAAN DAN RETURN ON ASSETS TERHADAP TAX AVOIDANCE Nurul Azizah Al Laurent, 13.05.52.0018; Nuswandari, Cahyani
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 effect of institutional ownership, independent commissioner , audit committee, leverage, company size, and return on assets to the tax avoidance on manufacturing companies listed in Indonesia Stock Exchange 2013-2015 period. Data used in this research is secondary data, the data in this study were obtained from the Financial Statements and ICMD (Indonesian Capital Market Directory) 2013-2015. The sampling method used is purposive sampling. The amount of data that is processed as many as 161 companies. Methods of data analysis using multiple linear regression. The results of research showed that leverage and return on asset has effect on tax avoidance, while variable institutional ownership, independent commissioner, audit committee and company size has no effect on tax avoidance.Keywords: Tax Avoidance, Institutional Ownership, Independent Commissioner, Audit Committee, Leverage, Company Size, and Return On Assets
PENGARUH RETURN ON ASSET, EARNING PER SHARE, PRICE EARNING RATIO, DEBT TO EQUITY RATIO, PRICE TO BOOK VALUE TERHADAP HARGA SAHAM PADA PERUSAHAAN INDEKS LQ 45 PERIODE 2010-2014 Febriana Indah Pratiwi, 12.05.52.0096; Nuswandari, Cahyani
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

This research intend to test the effect of Return On Asset, Earning Per Share, Price Earning Ratio, Debt to Equity Ratio, and Price to Book Value to stock price listed in LQ 45 index. The populations on this research are the listed index in Indonesia Stock Exchange incorporated in index LQ 45 that observated on 2010-2014. The technique to determine sample is using purposive sampling method and the amount of selected sample are 186 companies. Analysis data technique that used is regression analysis. The result of research have shown that variables EPS and PBV gives significant impact to stock price, otherwise ROA, PER, and DER does not have significant effect to stock price.Keywords: Return On Asset, Earning Per Share, Price Earning Ratio, Debt To Equity Ratio, Price To Book Value, LQ 45 Index Stock Price
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU WAJIB PAJAK TERHADAP PENGGUNAAN E-FILING (Studi Pada Wajib Pajak Orang Pribadi Di KPP Pratama Semarang Timur) Atikasari Wahyu Wardhani, 13.05.52.0121; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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This research aims to investigate the factors that influenced the behavioral taxpayers for using e-filing. Dependent variable is use in this reasearch is using e-Filing, while independent variables are perceived usefulness, perceived ease of use, security and privacy, readiness technology taxpayers informastion, the satisfaction of the taxprayer. The data used in this study are primary data using questionnaires media. This study was conducted on individual taxprayers who use e-Filing with the number of respondents as many as 103 people and listed on KPP Pratama Semarang Timur. The sampling technique taking was convenience sampling. The data analysis technique used was doubled regression analysis test by using SPSS program. The results of this research showed that Perceive Ease of Use,Readiness Technology Taxpayers Informastion and The Satisfaction of the Taxprayer significant effect on the use of e-Filing. Perceived Usefulness, and Security and Privacy does not significantly influence the use of e-Filing.Keywords: e-Filing, Perceived Usefulness, Perceived Ease of Use, Security and Privacy, Readiness Technology Taxpayers Informastion, The Satisfaction of the Taxprayer
ANALISIS RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013 - 2015) Dewi Hastuti, 10.05.52.0201; Nuswandari, Cahyani
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 know the influence of financial ratio to profit growth.The sample of this research are manufacturing companies listed on BEI from 2013-2015 were selected using purposive sampling method.The number of samples used counted 243 data from a population of 306 companies. The data used in this research is secondary data. The method of analysis used in this research is multiple linear regression analysis.The results show that Total Assets Turnover (TATO) and Inventory Turnover (ITO) has no effect on profit growth. Current Ratio (CR) and Debt to Equity Ratio (DER) has a negative effect on profit growth. Net Profit Margin (NPM) has a positive effect on profit growth.Keywords: Total Assets Turnover (TATO), Inventory Turnover (ITO), Current Ratio (CR), Debt to Equity Ratio (DER), Net Profit Margin (NPM) and Profit Growth
PENGARUH DEWAN KOMISARIS, EFEKTIVITAS KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, PERTUMBUHAN PERUSAHAAN, DAN PENDANAAN EKSTERNAL, TERHADAP PEMILIHAN AUDITOR EKSTERNAL (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Tantri Rohmani, 12.05.52.0100; Nuswandari, Cahyani
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of the study is to examinethe effect of board of commissioners, the effectivivess of audit, the institusional ownership, the company growth, and the external financing of the election for external auditors on the manufacturing companies that go public in Indonesia. The population in this research are companies that includes in the manufacturing sector which is registered in the Indonesia Stock Exchange (BEI) in 2012-2014. The sample salected are 138 companies that using purposive sampling technique. The analysis technique used logistic regression. The research results showedboard of commissioners, the effectivivess of audit, and the external financing effect to the selection of the external auditor. The institusional ownership, the company growthdo not significant effect to selection of the external auditor.Keywords: Board Of Commissioners, The Effectivivess Of Audit, The Institusional Ownership, The Company Growth, The External Financing Of The Election For External Auditors
PENGARUH STRUKTUR ASET, PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Mahendra Alif Kurniawan, 13.05.52.0163; Nuswandari, Cahyani
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 effect of asset structure, profitability, liquidity, firm size and growth sales. This study uses data of property and real estate companies listed in Indonesia Stock Exchange (IDX). The sampling method in this research used purposive sampling with the observation period from 2014 to 2016. The data is processed as many as 84 companies. The data collected then in if with statistical tools that IBM SPSS Statistic 22.0 and analysis tools is a multiple regression analysis method. The results showed that firm size had a positive effect on capital structure; liquidity had a negative effect on capital structure; asset structure, profitability, growth saleshad no effect on capital structure.Keyword: Asset Growth, Firm Size, Profitability, Asset Structure, Firm Age, Cash Holding, Liquidity and Capital Structure.
PENGARUH KONFLIK PERAN, KETIDAKJELASAN PERAN, KELEBIHAN PERAN, KETEGANGAN PEKERJAAN, LINGKUNGAN KERJA INDIVIDU DAN PEKERJAAN ADMINISTRATIF YANG BERLEBIH TERHADAP BURNOUT (STUDI EMPIRIS DI KAP SEMARANG) Ignatius Sendy Wiratmoko, 13.05.52.0036; Nuswandari, Cahyani
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

Stress can be positive or negative impact. Stress at a certain level it can motivate a person to improve performance and get the job done. The type of stress that negatively or dysfunctional (distress) on the performance referred to by the term burnout This study aimed to examine the effect of role conflict, role ambiguity, role overload, tension, work environment of individual and excessive administrative work against burnout. The sampling technique used purposive sampling with judgment sampling, the sampling is not random sample is selected based on certain considerations. The type of data in this study are primary data using questionnaires were processed as many as 36. The tool used is multiple linear regression. This study provides results that role conflict, role ambiguity, role overload and individual work environment positive effect on burnout. While the tensions of work and excessive administrative work does not affect the burnout.Keywords: Role Conflict, Role Ambiguity, Role Overload, Job Tension, Individual Work Environments, Excessive Administrative Work, Burnout
Co-Authors 08.05.52.0005 Cindy Inawati Gunawan 08.05.52.0075 Nur Arifiyani 08.05.52.0085 Anindhita Ismawardani 08.05.52.0089 Nia Ariyanti 08.05.52.0141 Rendy Astriawan Prakoso 0835030701 Sri Wahyuni 0835030711 Hendry Setiantoro 09.05.52.0019 Anis Putri Hapsari 09.05.52.0100 Ayu Dian Maharlina 09.05.52.0110 Oky Ratnasari 09.05.52.0144 Wulan Ayu Tristiyani 09.05.52.0200 Anggi Pratiwi 10.05.52.0002 Awaludin Akbar 10.05.52.0004 Marta Syamsudin 10.05.52.0029 Afifatul Jannah 10.05.52.0069 Martini Rahayu 10.05.52.0115 Amik Murniyati 12.05.52.0050 Desi Nurhayati, 12.05.52.0050 12.05.52.0061 Yuanita Ayu, 12.05.52.0061 12.05.52.0096 Febriana Indah Pratiwi, 12.05.52.0096 12.05.52.0100 Tantri Rohmani, 12.05.52.0100 12.05.52.0104 Ria Rizki Eka Santi, 12.05.52.0104 12.05.52.0179 Nurul Fadhilah, 12.05.52.0179 Adelia Anugrahi Kusuma, 12.05.52.0123 Adelia Anugrahi Kusuma, 12.05.52.0123 Ahmad Khusnaini, 14.05.52.0050 Alfia Nurul Fadhilah Putri Andi Kartika Arizta Rahmawati, 15.05.52.0022 Atikasari Wahyu Wardhani, 13.05.52.0121 Atikasari Wahyu Wardhani, 13.05.52.0121 Bambang Sudiyatno Crisanti, Stephanie Desi Ayu Rahmawati, 13.05.52.0222 Desi Ayu Rahmawati, 13.05.52.0222 Dewi Hastuti, 10.05.52.0201 Dewi Hastuti, 10.05.52.0201 Dhea Tirta Ayu Pravesty, 14.05.52.0083 Dian Alinda Saraswati, 15.05.52.0349 Dita Ratnasari Suyono, 13.05.52.0070 Dita Ratnasari Suyono, 13.05.52.0070 Dwi Prasetyo Wahyu Nugroho, 14.05.52.0133 Eka Putri Anggraeni, 16.05.62.0002 Fadila, Anisa Nur Fajar Gunawan Fajar Gunawan, 15.05.52.0025 Fitri Cahyanti, 10.05.52.0101 Fitri Cahyanti, 10.05.52.0101 Gunawan, Felicia Septiana Hardiyanti, Widhian Ignatius Sendy Wiratmoko, 13.05.52.0036 Ignatius Sendy Wiratmoko, 13.05.52.0036 Imay Sulistiyani, 14.05.62.0015 Istiqomah, Putri Ita Tri Astuti, 13.05.52.0057 Ita Tri Astuti, 13.05.52.0057 Kartika Andi Kartika Krisnawati, 15.05.52.0335 Khusnul Khotimah, Deva Kristina Anindita Hayuningtias Kusuma Putri, Galuh Luluk Mutmainah, 14.05.52.0079 Mahendra Alif Kurniawan, 13.05.52.0163 Mahendra Alif Kurniawan, 13.05.52.0163 Mega Anggun Pertiwi, 14.05.52.0284 Milaedy, Verinaapril Muhammad Ali Ma'sum Murni Indaharini, 14.05.52.0087 Ni Ketut Rasmini Nurul Azizah Al Laurent, 13.05.52.0018 Nurul Azizah Al Laurent, 13.05.52.0018 Nurul Kusuma Wardani Oktiawan Setiadi, 11.05.52.0205 Putri, Hermalia Jelita Rachmawati Meita Oktaviani Radlia Juniyafie, 16.05.62.0011 Reniar Saputri Ribka Cahya Wulandari, 14.05.52.0116 Ribka Cahya Wulandari, 14.05.52.0116 Risma Namira Ivano Senia Noviani, 14.05.52.0132 Senia Noviani, 14.05.52.0132 Shasmita Sandra Carissa, 14.05.52.0093 Sri Sudarsi SUNARTO Sundari Tri Utami Wijayanti, 13.05.52.0162 Sundari Tri Utami Wijayanti, 13.05.52.0162 Susiwo, 14.05.52.0203 Tarisma Indri Ardianti Vivi Lana Aprianti, 15.05.52.0295 Yang, Vania Florentina Santoso Yodhi Yustar Affif Tjokrowardojo, 11.05.52.0008 Yodhi Yustar Affif Tjokrowardojo, 11.05.52.0008