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FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG (Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Dana Sagita Devi, 15.05.52.0301; Suwarti, Titiek
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

The study examines the effect of institutional ownership, dividend policy, company size, profitability, and sales growth on debt policy. The population of this research is all manufacturing companies listed on Indonesia Stock Exchange for year of 2015 to 2017. The sampling method uses purposive sampling with the research period from 2015-2017 producing 149 samples. Method of data analysis of the study is multiple regression analysis. The results showed that institutional ownership does not affect debt policy, dividend policy does not affect debt policy,company size negative affects debt policy, profitability has a negative effect on debt policy, and sales growth has a positive effect on debt policy.
PENGARUH LIKUIDITAS, LEVERAGE , PROFITABILITAS, OPERATINGCAPACITY, BIAYA AGENSI MANAJERIAL TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017 Farrah Anggita Nurmaliani, 15.05.52.0325; Suwarti, Titiek
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to test and analyze the factors that influence financial distress in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. Independent variables consist of Current Ratio (CR), Debt to Equity Ratio (DER), Return On Assets (ROA), Total Asset Turnover (TATO), and Managerial Agency Costs (BAM) while the dependent variable is Financial Distress (FD). This study uses secondary data. The sampling method is purposive sampling. The analysis used was descriptive statistics, Feasibility Model, overall test model, Chi square test, Cox test and Snell's R Square and Nagkerkke; R Square, 2x2 classification table, logistic regression analysis, using SPSS 19 for Windows. The results showed that liquidity does not affect Financial Distress, Leverage has a significant positive effect on Financial Distress, Profitability has a significant negative effect on Financial Distress, Operating Capcity has a negative effect on Financial Distress, Managerial Agency Costs do not affect financial distress.
DETERMINAN RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2015-2017 Riska Hanifa Rahmawati, 14.05.52.0181; Suwarti, Titiek
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to analyze the factors that influence stock returns in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The independent variables used in this study are current ratio, solvency ratio, profitability ratio, asset turnover and firm size. While the dependent variable used in this study is stock returns. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The sampling method in this study used a purposive sampling method with a total sample of 126 companies. The analytical tool used is multiple linear regression analysis using the SPSS program. The results of the study show that the variable size of the company and asset turnover have a significant effect on stock returns. While the current ratio variable, Debt to Equity Ratio and Return on Asset do not have a significant influence on stock returns.
ANALISIS PENGARUH LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN, REPUTASI KAP TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (Pada Perusahaan Manufaktur Yang Terdaftar di BEI Indonesia Periode 2015- 2017) Yus Fanila Puspa Arum, 15.05.52.0225; Suwarti, Titiek
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to test and analyze empirically the effect of Liquidity, Profitability, Firm Size, KAP's Reputation on Timeliness of Financial Reporting. The object of this research is manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX) for the period 2015-2017. The population in this study are a number of manufacturing companies listed on the Indonesia Stock Exchange (BEl) for the period 2015-2017. The sampling technique in this study was purposive sampling, namely sampling based on criteria. The criteria used are companies listed on the IDX in a period of 2015- 2017. Companies that use rupiah in delivering financial statements. Companies that have positive profits in a row for the period 2015-2017. Have complete data in accordance with this research. The data analysis technique uses logistic regression analysis. The results of the study show that liquidity has a positive effect on the timeliness of financial reporting. Profitability does not affect the timeliness offinancial reporting. Company size does not affect the timeliness of financial reporting. KAP's reputation does not affect the timeliness of financial reporting.
PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Ega Arminta, 15.05.52.0275; Suwarti, Titiek
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to examine the effect of profitability, liquidity, solvency, and firm size on stock returns in property and real estate companies listed on the Indonesia Stock Exchange. The population in this study are all property and real estate companies that are listed on the Indonesia Stock Exchange. The sample selection uses a purposive sampling method. The analytical tool used in this study is multiple linear regression analysis with 108 observation data for the period 2015-2017. The test results show that Profitability have no significant and negative effect, Liquidity have a significant and positive effect, Solvability have a positive and insignificant effect, and Firm Size have a significant and negative effect on stock returns.
PENGARUH KEBIJAKAN DEVIDEN, STRUKTUR MODAL, UKURAN PERUSAHAAN DAN PROFATIBITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN KEUANGAN DAN PERBANKAN DI BURSA EFEK INDONESIA PERIODE 2014-2017 Aloysius Gonzaga Danny Rio Yudistira, 16.05.62.0019; Suwarti, Titiek
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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This research aims to examine and obtain empirical evidence about the effect of dividend policy, capital structure, firm size, and profitability on firm value. The research sample consisted of 42 finance and banking companies that went public on the Stock Exchange.The method was purposive sampling, namely the sampling method by setting certain criteria, finance and banking companies that publish the annual report on period 2014-2017, finance and banking with positive profitability value, so that the pooled data method (2014-2017), obtained the number of observations (n) = 168. Data analysis method uses multiple regression.The results showed that there was no significant and positive effect between dividend policy on firm value, there was a negative and significant influence between capital structure on firm value, there was a positive and significant influence between the firm size on firm value, there was a positive and significant influence between profitability on firm value.
PENGARUH KESEMPATAN INVESTASI (IOS), KEBIJAKAN DIVIDEN, UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2011-2014) M. Fattah Arrasyid, 11.05.52.0156; Suwarti, Titiek
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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This study aims to examine and analyze the effect of investment opportunities (IOS), dividend policy, firm size, leverage and profitability of the enterprise value of the banking company listed on the Indonesia Stock Exchange period 2011-2014. Population of this research is the overall banking companies listed in Indonesia Stock Exchange during the period of 2011 through 2014. The procedure used to determine the sample is purposive sampling method sampling technique with a certain consideration. According to predetermined criteria there are 44 observation data. The analysis technique used is multiple linear regression. Based on the test results it can be concluded that the investment opportunity positive effect on firm value. Dividend policy does not affect the value of the company. The size of the company and significant positive effect on firm value. Leverage a positive effect on firm value. Profitability has no effect on the value of the company.Keywords: Investment Opportunity, Dividend Policy, Firm Size, Leverage, Profitability And Corporate Value
ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE (ICD) Nineng Setianingsih, 12.05.52.0144; Suwarti, Titiek
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 purpose of this study was to examine and analyze the effect of firm size, firm age, independent commissioners, leverage, profitability and oenership’s concentration of the intellectual capital disclosure. The sample of this study were companies that listed in Indonesian Stock Exchange (IDX) which the category were manufacture companies. The population in this research is manufacture companies that listed in Indonesia Stock Exchange in 2012 to 2014. Sampling was done using purposive sampling method. To test and analyze the influence between variables using multiple regression analysis. The results showed that the firm size and profitability has significant positive effect to the intellectual capital disclosure; firm age and independent commissioners has negative significant effect to the intellectual capital disclosure; leverage has positive effect and no significant to the intellectual capital disclosure; while the ownership’s concentration has no significant effect to the intellectual capital disclosure.Keywords: Company Size, Company Age, Independent Commissioners, Leverage, Profitability, Ownership Concentration, Intellectual Capital Disclosure
PENGARUH LIKUIDITAS, PROFITABILITAS, EPS, PBV DAN SIZE TERHADAP TINGKAT PENGEMBALIAN SAHAM PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2014 Widia Cahya Rahmawati, 12.05.52.0192; Suwarti, Titiek
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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This study aimed to examine and analyze the effect of Liquidity, Profitability, EPS, PBV, and Size of banking that listed in Indonesia Stock Exchange. The population in this research was bank companies listed in Indonesia Stock Exchange in 20122014. A sample of 83 companies. The type of data used was secondary data. The analysis used was multiple linear regression analysis. The results showed that the variable Loan to Deposit Ratio (LDR), Return On Asset (ROA), Earning per Share (EPS) is not significant positive effect on the stock return. Price to Book Value (PBV) significant negatively effect on the stock return. Size significant positive effect on the stock return.  Keywords: Liquidity, Profitability, EPS, PBV and Size, Stock Return
FAKTOR - FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014 Eka Apriyani Setianingrum, 12.05.52.0132; Suwarti, Titiek
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 aimed to analyze the factors affecting capital structure. Profitability measured by the capital structure, company size, liquidity, asset structure and growth of assets. The sample was LQ 45 listed company on the Stock Exchange in 2010-2014 by using purposive sampling method. Total sample was 85 companies that meet the criteria as a sample of this research. Methods of analysis of this study using multiple linear regression analysis. The results of this study indicate that profitability was  significant effect on the capital structure. Firm's size, liquidity, asset structure and growth in assets have a significant effect on the capital structure. Limitations of this study is to use the LQ 45 companies whose shares are listed on the Indonesia Stock Exchange (BEI) as the research object, so that research results can not be drawn the conclusion for each industry sector. Keywords: Capital Structure, Profitability, Company Size, Liquidity, Asset Structure, Growth Assets
Co-Authors 08.05.52.0094 Eni Setiyowati 08.05.52.0100 Yuliyanti 08.05.52.0103 Eko Supriyanto 08.05.52.0154 Defry Kurniawan Pratama 09.05.52.0060 Afi Cahyo Doyo Ningrat 09.05.52.0102 Joko Prasetyo, 09.05.52.0102 09.05.52.0125 Laudita Duanty 09.05.52.0128 Sulistyowati 09.05.52.0129 Vina Roschiana 10.05.52.0033 Vera Dwi Intan Findiyani 10.05.52.0044 Chita Kartika Santoso 10.05.52.0102 Afna Hasufa Faisyar 10.05.52.0134 Eva Dwi Rukmana 10.05.52.0195 Widiastuti Rukmini Wulansari 11.05.52.0048 Tatik Kurniyati, 11.05.52.0048 11.05.52.0068 Ferlisa Septania Menawati, 11.05.52.0068 11.05.52.0084 Ria Ariyanti, 11.05.52.0084 11.05.52.0100 Adhita Setya Nurhudha 11.05.52.0152 Arif Widodo, 11.05.52.0152 11.05.52.0156 M. Fattah Arrasyid, 11.05.52.0156 12.05.52.0144 Nineng Setianingsih, 12.05.52.0144 Adeka Titis Kurniawan, 13.05.52.0197 Adeka Titis Kurniawan, 13.05.52.0197 Adhita Setya Nurhudha, Adhita Ainunnisa, Swa Zulfa AJENG NURPRIANDYNI AJENG NURPRIANDYNI, AJENG Aloysius Gonzaga Danny Rio Yudistira, 16.05.62.0019 Angganitta Noveli Kawer, 13.05.52.0150 Antono Adhi Ari Nurjanah, : 14.05.52.0007 Arista Irfan Prakoso, 13.05.52.0106 Arista Irfan Prakoso, 13.05.52.0106 Bambang Sudiyatno Cahya Rahmawati, Widia Cahya Rahmawati, Widia Ceacilia Srimindarti Dana Sagita Devi, 15.05.52.0301 Denny Nor Rohman, 13.05.52.0175 Denny Nor Rohman, 13.05.52.0175 Dewi Uktani Mukaromah Dewi Yuliani, 14.05.52.0179 Dewi Yuliani, 14.05.52.0179 Dina Setyawati, 12.05.52.0187 Dina Setyawati, 12.05.52.0187 Dita Destiana Natali, 12.05.52.0118 Dita Destiana Natali, 12.05.52.0118 Dita Setya Ningrum, 14.05.52.0010 Ega Arminta, 15.05.52.0275 Eka Apriyani Setianingrum, 12.05.52.0132 Eka Apriyani Setianingrum, 12.05.52.0132 Ema Widiastuti, 13.05.52.0128 Erika Anantya Rahmawati, 13.05.52.0132 Erika Anantya Rahmawati, 13.05.52.0132 Faisal Aditya, Faisal Farrah Anggita Nurmaliani, 15.05.52.0325 Fatihatul Faidah Fatihatul Faidah, 15.05.52.0203 Gregorius Masdjojo Gregorius Nasiansenus Masdjojo Ida Nurhayati Julio Andre Khoirul Amaliyah KhoirulAmaliyah, 13.05.52.0063 KhoirulAmaliyah, 13.05.52.0063 Lela Laras Dewi Yanti, 12.05.52.0133 Lela Laras Dewi Yanti, 12.05.52.0133 Listiyorini Wahyu Widati Listyorini Wahyu Widati Martha Oktavia, Martha Masdjojo, Gregornius N Mohamad Arif Khakim, 13.05.52.0127 Mohamad Arif Khakim, 13.05.52.0127 Mohamad Waliyya Amananto Mukaromah, Dewi Uktani Nugroho Joko Okki Martinus Rafly Zidane Rinaldi Kurniawan, 14.05.52.0187 Rindyarini Rindyarini Riska Hanifa Rahmawati, 14.05.52.0181 Riska Sakhiya Ellyanti Rizki Amalia, 15.05.52.0014 Satrio Agung Nugroho, 14.05.52.0176 Satrio Agung Nugroho, 14.05.52.0176 Sekar Arum Pirenaning Adi Sembiring, Rinawati Seran, Angelina Pindy Setianingsih, Nineng Setiomiguno Aryani Ery Soepriyanto Budi Sukarti Sukarti Sukarti, 14.05.52.0067 Sunarto . Titis Kurniawan, Adeka Titis Kurniawan, Adeka Toto Suharmanto Tri Puji Rahayu Trisno Iwan Ulil Fikriyah Uswatun Kasanah, 12.05.52.0207 Uswatun Kasanah, 12.05.52.0207 Utami, Intan Widia Cahya Rahmawati, 12.05.52.0192 Widia Cahya Rahmawati, 12.05.52.0192 Wilansari Okta Purnama Putri, Wilansari Okta Purnama Yus Fanila Puspa Arum, 15.05.52.0225