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PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP PERINGKAT OBLIGASI (Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia 2011–2016) Aditya Pratama, 13.05.52.0172; Wahyudi, Djoko
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 aims to determine the effect of Profitability, Leverage, Liquidity and Size of the Company to the rating of bonds on non – financial companies listed on the stock exchange and rating bond issued by PT.PEFINDO. Sampling method using purposive sampking woth research period year 2011 until 2016. Relationship and or influence between variables is explained by using method of doubled linier regression analysis. This tudy consists of 1) Profitability has no effect 2) Levarage has asignificant negative effect 3) Liquidity does not affect the rating of bonds 4) The size of the company has a positive effect on the rating of bond.Keywords: Bond Rating, Profitability, Levergae, Liquidity, Size
FAKTOR FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK UKM (Studi Kasus UKM di Kecamatan Semarang Barat, Kecamatan Semarang Selatan, dan kecamatan Ngaliyan) Eko Bambang Hadi Prayitno, 14.05.52.0056; Wahyudi, Djoko
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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This research aims to examine empirically the influence of understanding taxpayers, service tax officials and tax penalties on taxpayer compliance SMEs. The population in this research is the taxpayer of SMEs in the city of Semarang as many as 100 SMEs located in 3 district, namely: South Semarang district, West Semarang district, and district Ngaliyan. The method used is purposive sampling method, that is sample selection method (SEM) of indicator x 5 to 10, where this method select sample from element of population which data is easy to get researcher. Test equipment in this using Classic Asumption Test. The result of this research is the understanding of taxpayers affect the taxpayer SMEs, service tax officials and tax sanctions do not affect the complaince of taxpayers SMEs.Keywords : Understanding Taxpayers, Tax Service Services, Tax Sanctions, and Taxpayer Compliance SMEs.
FAKTOR–FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL (Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia periode 2013-2015) Bellar Minus Ricki Turnip, 13.05.52.0239; Wahyudi, Djoko
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 profitability, firm size, liquidity and asset structure on capital structure. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange 2013-2015. Sampling method using purposive sampling with research period year 2013 until 2015. Relationship and or influence between variables is explained by using method of multiple regression analysis. The results of this study indicate that the profitability and size of the company does not affect the capital structure. While liquidity and asset structure affect the modular structure.Keywords: Capital Structure (DER), Profitability (ROE), Company Size, Liquidity (CR) and Asset Structure (SA)
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, UKURAN DEWAN KOMISARIS, LEVERAGE DAN LIKUIDITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSBILITY (CSR) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI (Studi kasus pada Perusahaan Manufaktur yang terdaftar di BEI pada Tahun 2014-2016) Wahyudiastutik, 15.05.62.0014; Wahyudi, Djoko
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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The purposes of this research are to analyze and test the influence of company’s external and internal variables with disclosure of CSR at manufacturing companies which listed in Bursa Efek Indonesia on 2014-2017. The ratio that used in the research are the measure of company, profitability, the measure of board commissioners, leverage and liquidity. The method of this research is purposive sampling. The samples are 60 manufacturing companies which taken periodically. Multiple linear regression is used for analyzing the influence of independent variable to dependent variable. The tests of hypothesis are using f test and t test with 5% significance. The result of determinant coefficient test is 75.1% CSR which can explained by the measure of company, profitability, the measure of board commissioners, leverage and liquidity. Meanwhile 24.9% CSR is explained by the other factor in the other variable. The result of t test is the measure of company and profitability variable are influenced to CSR and the measure of board commissioners, leverage and liquidity aren’t.Keywords: The Measure of Company, Profitability, The Measure of Board Commissioners, Leverage and Liquidity, Corporate Social Responsibility
PENGARUH KARAKTERISTIK ANGGARAN TERHADAP HUBUNGAN KEJELASAN DAN SENJANGAN ANGGARAN PADA SEKRETARIAT PROVINSI JAWA TENGAH Kristensia A. Kayame, 11.05.52.0067; Wahyudi, Djoko
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 takes an object at the Regional Secretariat of Central Java province. The problems faced by the Secretariat of Central Java province that the budget-making processes that involve managers across all functions still shows less than optimal, as evidenced by the establishment of budget standards are still not in accordance with the realization that have an impact on the margin is greater with actual costs (inefficiency). The study aims to determine the effect the clarity of the budget targets and budget participation on budgetary slack in the Regional Secretariat of Central Java province. Total sample of 62 respondents. The sampling technique in this study using a stratified proportional random sampling method of sampling where the population has members / elements that are not homogeneous and stratified proportionately. The test results showed that there is a positive and significant influence between the clarity of the budget targets for budgetary slack and other results that there is a positive and significant influence between budget participation on budgetary slack.  Keywords: Budget Goal Clarity, Budget Participation On Budgetary Slack
FAKTOR–FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013–2015 Noor Cholifah, 14.05.62.0023; Wahyudi, Djoko
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 and analyzes the effects of institutional ownership, asset structure, profitability, and firm size on debt policy at the firm. The population of this research is all manufacturing companies listed on Indonesia Stock Exchange for year of 2013 to 2015. The study employs purposive sampling for data collection.data collected from 2013 to 2015 resulted 238 sample. Method of data analysis of the study is multiple regression analysis. The study found effectinstitusional ownership have a positive effect not significantstruktur asset affect positif the debt policy. Moreover, profitability, company’s size have a negative effect the debt policy.Keywords: Institusional Ownership, Asset Structure, Profitability, Company’s Size
PENGARUH UKURAN PERUSAHAAN, INTENSITAS PERSEDIAAN, FINANCIAL LEVERAGE, RASIO LANCAR, DAN STRUKTUR KEPEMILIKAN TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia 2014-2016) Bambang Tugiyono, 13.05.52.0187; Wahyudi, Djoko
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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The research aims to analyze the selection that influence a companys decision to use the methods of inventory valuation in its financial statements. The research examines five independent variables were it testedfirm size, the intensity of the inventory, financial leverage, current ratio, and the structure of ownership. While the dependent variable, namely the FIFO method of inventory valuation and average. The sampling method in this research using purposive sampling the study period of 2014 to 2016. The relationship and or influence between independent variables and the dependent variable is explained by using logistic regression analysis. The results of the study are as follows: the size of the company, ownership structure significantly influence the selection method of inventory accounting, whereas the intensity of the inventory, financial leverage, current ratio does not significantly influence the selection method of inventory accounting.Keywords: Company Size, Intensity Inventory, Financial Leverage, Current Ratio, Ownership Structure, Selection Inventory Accounting Method
ANALISIS PENGARUH TINGKAT INFLASI, JUMLAH PENGUSAHA KENA PAJAK, NILAI TUKAR RUPIAH DAN SUKU BUNGA SERTIFIKAT BANK INDONESIA TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI DI KOTA SEMARANG PADA TAHUN 2010-2015 Muhammad Nuhudhul Alim, 13.05.52.0235; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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This research aims to determine the effect of inflation, the amount of taxable entrepreneurs ,exchange rate and interest rate SBI towards Value Added Tax (VAT) revenue either partially or simultaneously. The sample in this study is to cover all of Semarang City during the period 2010 until 2015. The sample used was sixty four and analyzing data for hypothesis testing is done by multiple regression. The results showed that the effect of inflations,the amount of taxable entrepreneurs and interest rate SBI’s effect not significant on Value Added Tax (VAT) revenue, and then exchange rate’s effect significant on Value Added Tax (VAT) revenue. Furthermore, based on adjusted r square can be seen that the effect of inflation, the amount of taxable entrepreneurs ,exchange rate and interest rate SBI can be explained by 88,3%.Keywords: Value Added Tax (VAT) Revenue, The Effect of Inflation, The Amount of Taxable Entrepreneurs, Exchange Rate, Interest Rate SBI
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON EQUITY, NET PROFIT MARGIN DAN EARNING PER SHARE TERHADAP HARGA SAHAM (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015) Aini Umi Kholifah, 13.05.52.0123; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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This study aims to analyze the Influence of Current Ratio, Debt To Equity Ratio, Return On Equity, Net Profit Margin, and Earning Per Share Against Stock Price studies at manufacturing companies listed on the Indonesia Stock Exchange Year 2013-2015. The sample in this research is 252, sample selection is done by purposive sampling method. Data were analyzed by using skewness-kurtosis normality test, classic assumption test, coefficient determination test, F test and hypothesis test. The result of analysis shows that the variable of current ratio have positive significant effect to stock price, debt to equity ratio have positive significant effect to stock price, return on equity variable have positive effect to stock price, net profit margin variable has negative effect to stock price and earnings per variable Share positively affects the share price at the Manufacturing Company listed on the Indonesia Stock Exchange.Keywords: Current Ratio, Debt To Equity Ratio, Return On Equity, Net Profit Margin and Earning Per Share Against Stock Price
ANALISIS FINANCIAL INDICATOR DAN BIAYA AGENSI MANAJERIAL SEBAGAI PREDIKSI FINANCIAL DISTRESS (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2016) Octaviana Dwiyacita Pujiastuti, 16.05.62.0029; Wahyudi, Djoko
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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The purpose of this research is to test and analyze the influence of financial indicator and managerial agency cost to financial distress at manufacturing company listed on the Indonesia Stock Exchange in the periode 2013-2016.While financial indicator use profitability, liquidity, leverage, sales growth, and operating capacity. The population in this study are all of the manufacturing companies listed on the Indonesia Stock Exchange and is continously published financial statements in the year 2013-2016. Based on purposive sampling method, samples obtained is 38 companies in the period 2013-2016 so obtain 152 observations. The criteria of financial distress in this study was measured by using interest coverage ratio. This study used logistic regression as a data analysis tool.The result of this research showed that profitability and sales growth have significant negative impact on the financial distress condition. This research failed to prove effect of liquidity, leverage, operating capacity, managerial agency cost of experiencing financialdistress.Keywords: profitability, liquidity, leverage, sales growth, operating capacity, managerial agency costs and financial distress
Co-Authors 08.05.52.0061 Karina 08.05.52.0073 Mira Claudine 08.05.52.0161 Hari Candra 08.05.52.0164 David 08.05.52.0182 Afni Maya Safitri 08.3503.0508 Aniswatin Choirun Nisa 0835030709 Agus Yulianto 0835030723 Sri Rahayu 0835030729 Dody Kurniawan 09.05.52.0005 Ferra Charolina 09.05.52.0012 Wahyu Nur Ohri 09.05.52.0021 Poespita Rina Savitri S 09.05.52.0023 Nadia Fatimah 09.05.52.0085 Yulia Sri Rahayu 09.05.52.0198 Siswo Nurwidodo 10.05.52.0001 Wisnu Aji Nugroho 10.05.52.0040 Eny Tri Astuti 10.05.52.0072 Andry Firmansyah 10.05.52.0100 Eka Nur Kumalasari 10.05.52.0197 Heri Murdianto 10.05.52.0210 Christiono Dwi Anggono 11.05.62.0012 Rossy Alawiyah Drajat Abdillah, Hartawan Aditya Pratama, 13.05.52.0172 Aditya Pratama, 13.05.52.0172 Ahmad Izzuddin Aini Umi Kholifah, 13.05.52.0123 Aini Umi Kholifah, 13.05.52.0123 Alief Muhammad Anggita Wijaya Putri, 15.05.52.0188 Anisa Nike Wulandari, 14.05.52.0298 Anisa Nike Wulandari, 14.05.52.0298 Ansori, Muhammad Saiful Bambang Tugiyono, 13.05.52.0187 Bambang Tugiyono, 13.05.52.0187 Bellar Minus Ricki Turnip, 13.05.52.0239 Bellar Minus Ricki Turnip, 13.05.52.0239 Beny Prastomo, 11.05.52.0035 Citra Permadi, Billy Dani Hari Tunggal Prasetiyo Darono Wikanaji, Darono Dessi Pratiwi, 14.05.52.0024 Dessi Pratiwi, 14.05.52.0024 Devi Kurnia Astuti, 13.05.52.0042 Devi Kurnia Astuti, 13.05.52.0042 Deviana, 14.05.62.0018 Dewan Akbar Shidarta, 12.05.52.0145 Dewan Akbar Shidarta, 12.05.52.0145 Dewi Purnamasari, 15.05.52.0214 Eko Bambang Hadi Prayitno, 14.05.52.0056 Eko Bambang Hadi Prayitno, 14.05.52.0056 Elsa Widyawati, 15.05.52.0350 Endang Sri Wahyuni, 14.05.52.0048 Endang Sri Wahyuni, 14.05.52.0048 Eva Noor Iskandar, 14.05.52.0185 Eva Noor Iskandar, 14.05.52.0185 Fathuddin Noor, Muhammad Febrisari, Fenti Habib Luthfi Yana, 14.05.52.0170 Hakiki, Nurul Halimah Halimah Haryono Haryono Hasmi Ridaningwahyu, 14.05.52.0076 Hasmi Ridaningwahyu, 14.05.52.0076 Hermanto Hermanto Herrysen Suhendra, 12.05.52.0227 Herrysen Suhendra, 12.05.52.0227 Ina Dwi Indrayani, 13.05.52.0224 Ina Dwi Indrayani, 13.05.52.0224 ING Wardana Inna Fachrina Yuliana, 14.05.52.0196 Ira Dwi Andriyani, 14.05.52.0088 Khiyang Mudayanto, 14.05.52.0209 Khiyang Mudayanto, 14.05.52.0209 Kristensia A. Kayame, 11.05.52.0067 Kristensia A. Kayame, 11.05.52.0067 Kurniawan, Eva Lina Agustina, 13.05.52.0105 Lina Agustina, 13.05.52.0105 Linda Kurnia Supraptiningsih Lisa Octaviana, 15.05.52.0134 Lukman Hakim Luthfi, Nur Ahmad M. Fathuddin Noor, M. Fathuddin Mas Ahmad Baihaqi Maskur, Oki Maulidi, M Irfan Mayasari Bekti P, 12.05.52.0127 Mayasari Bekti P, 12.05.52.0127 Megasari Alfiyana, 14.05.52.0280 Megasari Alfiyana, 14.05.52.0280 Meiti Suri Utami, 14.05.52.0013 Meiti Suri Utami, 14.05.52.0013 Mohammad Mohammad Muhammad Nuhudhul Alim, 13.05.52.0235 Muhammad Nuhudhul Alim, 13.05.52.0235 Murija, 14.05.52.0120 Murija, 14.05.52.0120 Nasrul Ilminnafik Noor Cholifah, 14.05.62.0023 Noor Cholifah, 14.05.62.0023 Noor, Muhammad Fathuddin Nova Agustin K.W, 15.05.52.0068 Nur Izza Nafi’ah, 15.05.62.0024 Nurdianto, Dwi Riski Nurkholis Hamidi Octaviana Dwiyacita Pujiastuti, 16.05.62.0029 Octaviana Dwiyacita Pujiastuti, 16.05.62.0029 Okky Ishma Khairirina, 14.05.62.0035 Okky Ishma Khairirina, 14.05.62.0035 Purwowibowo Purwowibowo, Purwowibowo Putri, Risma Stasya Rinjani Putri, Rizka Amelia Rahmawati, Savira Rajaza Deva Prabowo, 15.05.52.0331 Rekno Nitasari, 12.05.52.0063 Rekno Nitasari, 12.05.52.0063 Ririn Meylena, 16.05.62.0001 Ririn Meylena, 16.05.62.0001 Safitri, 15.05.52.0094 Sentika Adiguna, 13.05.62.0031 Sholehudin, Moch Sofi Ariyanti, 13.05.52.0068 Sofi Ariyanti, 13.05.52.0068 Sulistyani Utari, 15.05.52.0030 Syech Hariyono Ulifa Muna Amaliya, 14.05.62.0017 Vega Rizkha Agnestiya, 13.05.52.0023 Wahyudiastutik, 15.05.62.0014 Wahyudiastutik, 15.05.62.0014 Wahyuningsih, Erna Yoga Nogiasta, 14.05.52.0137 Yulyawan, Eva Kurnia