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ANALISIS FAKTOR–FAKTOR YANG BERPENGARUH TERHADAP KEBIJAKAN DIVIDEN (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2013-2015) Okky Ishma Khairirina, 14.05.62.0035; Wahyudi, Djoko
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 performed to examine the effect of variable profitability, liquidity, leverage, and firm size on dividend policy by manufacturing companies listed on the Stock Exchange of Indonesia from 2013 to 2015. The profitability as measured by ROA, liquidity as measured by CR, leverage as measured by DER, firm size measured with the natural log of total assets and dividend policy with Devidend Payout Ratio. The population of this research is 147 manufacturing companies listed on the Stock Exchange of Indonesia from 2013 to 2015. The sampling technique used was purposive sampling with specified criteria. Data obtained from the publication official website BEI (www.idx.co.id). Obtained a sample of 33 companies. The analysis technique used is multiple regression. The results of profitability and liquidity has a significant negative relationship with dividend policy. Leverage has not significant negative and firm size has a significant positive relationship with dividend policy.Keywords: Profitability, Liquidity, Leverage, Firm Size, and Dividend Policy
PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDENT, KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAN DAN LEVERAGE TERHADAP TAX AVOIDANCE (Studi Kasus Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Anisa Nike Wulandari, 14.05.52.0298; Wahyudi, Djoko
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 study was to examine and analyze the influence of the proportion of independent board, audit committee, institutional ownership, firm size and leverage against tax avoidance in companies listed on the Stock Exchange Year 2013-2015. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange in the period 2013- 2015. The sample in this study as many as 55 companies. The sampling technique used purposive sampling. The analysis tool used is multiple linear regression. The results of the analysis can be concluded that: The proportion of independent board no significant positive effect on tax avoidance. The Audit Committee significant negative effect on tax avoidance. Institutional ownership has significant negative effect on tax avoidance. Size significant negative effect on tax avoidance. Leverage significant positive effect on tax avoidance.Keywords: The Proportion of Independent Board, Audit Committee, Institutional Ownership, Firm Size, Leverage and Tax Avoidance
FAKTOR-FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN (Study Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada tahun 2014-2016) Ina Dwi Indrayani, 13.05.52.0224; 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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Abstract

This study aims to analyze the influence of institutional ownership, independent commissioner, external auditor, firm size, and leverage to integrity of financial statement. The population of this study is companies registered in Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2016 . The sampling technique using purposive sampling and mchanical testing data is to use a multipe linear regression analysis.The analysis showed that the variables institutional ownership, independent commissioner and firm size had no effect on integrity of financial statement. External auditor and leverage had effect on integrity of financial statement.Keywords: Institutional Ownership, Independent Commissioners, External Auditors, Firm Size, Leverage, Integrity of Financial Statements
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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Abstract

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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Abstract

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
FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK PERUSAHAAN (Studi Kasus Perusahaan Manufaktur yang Terdaftar di BEI tahun 2011-2014) Dewan Akbar Shidarta, 12.05.52.0145; 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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Abstract

This study aims to analyze the influence of liquidity, leverage, independent commissioner, and earnings management against aggressive action taxes manufacturing companies period 2011-2014 listed on the Indonesia Stock Exchange. In this study the researchers used the financial data of manufacturing companies listed on the BEI in the period 2011-2014. The method used is purposive sampling method. The test equipment in this study used multiple linear regression, partial test (t test) and simultaneous test f (f test). The result of this research is liquidity and earnings management have negative effect to agriculture aggressiveness of manufacturing company period 2011-2014 which listed in Indonesia Stock Exchange. While leverage and independent commissioner does not affect the aggressiveness of the company's manufacturing tax for the period 2011-2014 listed on the Indonesia Stock Exchange.Keywords: Liquidity, Leverage, Independent Commissioner, Earnings Management, Tax Aggressiveness
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
Publisher : Students' Journal of Accounting and Banking

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Abstract

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
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 company's 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
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 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
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