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All Journal Students´ Journal of Accounting and Banking Educreative: Jurnal Pendidikan Kreativitas Anak
Wardjono Wardjono
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PREDIKSI KONDISI FINANCIAL DISTRESS : PERBANDINGAN METODE ALTMAN Z-SCORE DAN ANALISIS DISKRIMINAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Andreas Aji Subagyo, 12.05.52.0090; Wardjono, Wardjono
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 aimed to test whether there is a difference the prediction of financial distress between Altman Z-Score method with discriminant analysis of property and real estate companies listed on the Indonesian Stock Exchange. The population in this study are all property and real estate companies listedon the Indonesian Stock Exchange. Which refers to the sample selection purposive sampling method and sample obtained a total of 39 companies. Observation period of 3 (three) years, so that the data obtained is 39 x 3 years of observation, as many as 117 corporatedat, known mostly experiencing financial distress (distress), ie as many as 84 corporate data (71.8%) and 33 corporate data (28.2%) didn’t experience financial distress (non-distress). From the test results can be seen there were no significant differences in the variable Net Working Capital to Total Assets, Retained Earnings to Total Assets and Sales to Total Assets in predicting financial distress. While it is known that the variable Earnings Before Interest and Taxes to Total Assets (EBIT /TA), Market Value of Equity to Book Value of Total Liabilities (MVE / BVTL) showed a significant difference in predicting financial distress. The next results can be seen overall accuracy (Hit Ratio) in the classification based on discriminant analysis that has been done is 94%.Keywords: FinancialDistress, Z-Score, Altman, Discriminant, Property And Real Estate Companies
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI EFFECTIVE TAX RATE PADA PERUSAHAAN AUTOMOTIVE AND ALLIED PRODUCTS YANG TERDAFTAR DI BURSA EFEK INDONESIA Winarsih, 13.05.52.0256; Wardjono, Wardjono
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 aimed to examine the effect of institutional ownership structure, the audit committee, audit quality, independent board, the number of commissioners and the size of the company to the effective tax rate on Automotive Company Listed on the Stock Exchange Year 2010-2014. automotive companies listed in Indonesia Stock Exchange in the period 2010- 2014. The population in this study is the automotive company which is listed on the Indonesia Stock Exchange in the period from 2010 to 2014. The sample in this study as many as 11 companies. The sampling technique used purposive sampling. The criteria for the sample in this study is the use Rupiah company. The analysis tool used is multiple linear. Results of the analysis can be concluded that: Institutional Ownership structure proved to be significant and have a negative direction of the effective tax rate. Audit committee proved to be significant and have a positive direction towards the effective tax rate. Audit quality proved to be significant and have a positive direction towards the effective tax rate. BOC Independent proved significant and has a positive direction towards the effective tax rate. Number of BOC proved to be significant and have a negative direction of the effective tax rate. Company size proved to be significant and have a negative direction of the effective tax rate.Keywords: Institutional Ownership Structure, The Audit Committee, Audit Quality, Independent Board, The Number Of Commissioners, The Size Of The Company, The Effective Tax Rate
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI EFFECTIVE TAX RATE PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA Ruly Dewi Febriani, 12.05.52.0140; Wardjono, Wardjono
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 aims to examine and analyze the effect of the Board of Independent Commissioners, Number BOC, Company Size, Leverage, Profitability, Capital Intensity Ratio, the effective tax rate on Food And Beverage Company Listed in Indonesia Stock Exchange. The population in this study were all Food and Beverage Yag company listed on the Indonesia Stock Exchange in the period 2011- 2014. This study is an empirical study by using purposive sampling technique in sampling. The analysis was performed by multiple regression using SPSS for windows version 19:00. The results showed that the Board of Independent Commissioners, Profitability positive and significant impact on the effective tax rate. The number of commissioners, company size and Capital intensity ratio does not affect the effective tax rate. Leverage a significant negative effect on the effective tax rate.  Keywords: Independent Commissioner Board, Total BOC, Company Size, Leverage, Profitability, Capital Intensity Ratio and The Effective Tax Rate
ANALISIS FAKTOR - FAKTOR YANG BERPENGARUH TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN TEXTILE DAN GARMENT YANG TERDAFTAR DI BURSA EFEK INDONESIA Mutiara Annisa, 12.05.52.0143; Wardjono, Wardjono
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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The purpose of this study was to examine the effect of financial ratios to predict financial distress on Textile and Garment Firms in the Indonesian Stock Exchange using financial ratios variable which is liquidity, profitability, leverage, sales growth, net profit margin, and firm size as independent variables. While financial distress as measured by the Z-score as the dependent variables. The population in this study were Textile and Garment Firms that listed on Indonesian Stock Exchange. Samples are taken 73 Textile and Garment Firms with purposive sampling method and observation period during five (2009-2013). Relationship and influence between variable is described by using multiple regression analysis. The result showed that liquidity and net profit margin has a significant and positive effect to the financial distress. Profitability, leverage, and sales growth has a negative effect but significant to the financial distress. Whereas firm size had no significant effect to the financial distress. Keywords: Liquidity, Profitability, Leverage, Sales Growth, Net Profit Margin, Firm Size, Financial Distress
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PROPERTY & REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2012-2014 Noor Rahmat Agus Putranto, 13.05.52.0131; Wardjono, Wardjono
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 asset growth, firm size, profitability, asset structure, firm age, cash holding, and liquidity on capital structure. This study uses data of property & real estate companies listed in Indonesia Stock Exchange (IDX). The sampling method in this research used purposive sampling with the observation period from 2012 to 2014. The data is processed as many as 111 companies. The relationship and (or) influence between variables are explained by using multiple regression analysis method. The results showed that firm size and firm age had a positive effect on capital structure; asset structure and liquidity had a negative effect on capital structure; asset grwoth, profitability and cash holding had no effect on capital structure.Keywords: Asset Growth, Firm Size, Profitability, Asset Structure, Firm Age, Cash Holding, Liquidity and Capital Structure
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Ria Adhotul Khasanah, 13.05.52.0243; Wardjono, Wardjono
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 study examines the effect of profitability, asset structure, growth of company, farm size, business risk, tax dan liquidity on capital structure. This research on manufacturing company on the Indonesian Stock Exchange by using a go public. The sampling method used purposive sampling with periode from 2013 to 2015. The data are processed as many 179 companies. The thechnique of data testing using multiple linear regression analysis. The results showed that the profitablility, asset structure, and liquidity has negative effect and significant to the capital structure, growth of company has positive effect and significant to the capital structure, farm size, business risk, and tax does not have any influence to the capital structure.Keywords: Profitability, Asset Structure, Growth of Company, Farm Size, Busines Risk, Tax dan Liquidity
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN PROPERTY DAN REALESTATE YANG TERDAFTAR DI BEI PERIODE TAHUN 2012- 2014 Hendra Dwipana Aji, 15.05.62.0020; Wardjono, Wardjono
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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This study is a research that analyzes the factors that affect audit delay on property and real estate companies listed on the BEI period 2012 - 2014. In this research, the method used in sampling is purposive sampling method. Dependent variable in this research is audit delay, while the independent variable is company size, audit committee, profitability of company, solvability, and reputation of auditor. The data analysis tool used is descriptive statistics and data analysis method is multiple linear regression with F test and t test. The result of partial research (t test) found that solvability have significant negative effect to audit delay, auditor's reputation has a significant positive effect on audit delay, firm size has no significant effect on audit delay, audit committee has no significant effect on audit delay and profitability has no significant effect on audit delay.Keywords: Audit Delay, Company Size, Audit Committee, Corporate Profitability, Solvency, and Auditor’s Reputation
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN PERBANKAN YANG LISTING DI BEI PERIODE TAHUN 2013-2015 Firstya Widiastri, 15.05.62.0002; Wardjono, Wardjono
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 factors that affect the value of companies in banking companies listed on the IDX period 2013-2015. This research is conducted in Bursa Efek Indonesia by using unit of analysis of banking company. Sampling method using purposive sampling, that is sample determination technique by using certain criteria. The relationship or influence between variables is explained by using multiple linier regression analysis method and hypothesis test (t test). The results showed that Return On Equity (ROE) has a significant negative effect on the value of the company. Loan to Deposit Ratio (LDR) and Net Profit Margin (NPM) have no effect on corporate value. Price Earnings Ratio (PER) and Earning Per Share (EPS) have a positive and significant impact on firm value.Keywords: Return On Equity, Loan to Deposit Ratio, Net Profit Margin, Price Earnings Ratio and Price to Book Value
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2011-2015 Rizqi Alfi Handayani, 14.05.52.0104; Wardjono, Wardjono
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 study examines the Factor Analysis that affect the Company Value. This research is conducted at Indonesia Stock Exchange by using mining company which have go public.  The population in this study is all companies listed on the Indonesia Stock Exchange in 2011 to 2015. The sample used in this study are all mining companies.  The results of this study indicate that liquidity has a positive effect is not significant, firm growth has a significant positive effect, firm size, debt policy and institutional ownership have no significant effect on firm value. Keywords: liquidity, company growth, firm size, debt policy and institutional ownership and corporate value.
PENGARUH TENUR AUDIT, UKURAN PERUSAHAAN DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT Ririn Dwi Lestari, 13.05.52,0004; Wardjono, Wardjono
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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Audit quality is related to qualification of expertise, timeliness of completion of work, adequacy of competent examination evidence at the lowest cost and independensin attitude with clients. This study aims to analyze the influence of auditing, firm size and audit rotation on audit quality. The population in this study is manufacturing companies listed on the Stock Exchange with period 2013 to 2015 of 149 companies. By using side purposive sampling technique, the sample is obtained by 67 companies. The analysis tool used is logistic regression. The result of the research shows that audit work has a significant negative effect on audit quality, meaning that the longer engagement done by companies in choosing KAP that can be invited to work together, causing the decrease of independence and objectivity due to excessive intimacy, will further decrease the quality of audit. While firm size and audit rotation have a significant positive effect on audit quality.Keywords: Audit management, firm size, audit rotation and audit quality
Co-Authors 06.05.52.0023 Rini Ratnawati 07.05.52.0164 Arif Nur Rakhim 08.05.52.0048 Febi Faradilla Sari 08.05.52.0070 Julius Chandra Hermanto 08.05.52.0117 Agung Jati Kusuma, 08.05.52.0117 0835030505 Kumarsono Hadi 09.05.52.0035 Dikha Puspitasari 09.05.52.0080 Anila Madhyaratri 09.05.52.0087 Ratih Putri Ariesmaya 09.05.52.0112 Sheha Ayu Absari 09.05.52.0143 Ayu Rizqi Sani 09.05.52.0161 Singgih Adhi Julian, 09.05.52.0161 10.05.52.0011 Lestari Purwoningsih 10.05.52.0026 Latifah Indah Nurlaeli 10.05.52.0027 Ani Juwitasari 10.05.52.0050 Dian Ratnawati 10.05.52.0073 Fani Pandansari 10.05.52.0118 Nurul Hidayati 10.05.52.0149 Tri Ngayomi 10.05.52.0178 Sri Kartini 10.05.52.0202 Ana Wahyuningrum 10.05.52.0208 Istiyana Muriyastuti 11.05.52.0198 Dandun Prayitna 12.05.52.0010 Bella Arika Phonna, 12.05.52.0010 12.05.52.0025 Apriana Dewi, 12.05.52.0025 12.05.52.0064 Wisnu Aditya Irzaputra, 12.05.52.0064 12.05.52.0081 Eko Rahayu, 12.05.52.0081 12.05.52.0090 Andreas Aji Subagyo, 12.05.52.0090 12.05.52.0166 Ika Triana Candrawati 13.05.52.0256 Winarsih, 13.05.52.0256 Annas Thobroni, 15.05.52.0239 Arif Hendri Anto, 15.05.52.0156 Chika Audy Rahmaning Wijaya, 15.05.62.0009 Citra Aglia Hapsari, 13.05.52.0024 Delfia Amanda Flouresa, 15.05.62.0019 Delfia Amanda Flouresa, 15.05.62.0019 Dwi Indah Wulandari, 15.05.52.0246 Firstya Widiastri, 15.05.62.0002 Firstya Widiastri, 15.05.62.0002 Hendra Dwipana Aji, 15.05.62.0020 Hendra Dwipana Aji, 15.05.62.0020 Ivana Kalista Andala, 15.05.52.0328 Loida Yunita, 15.05.52.0330 Luthfiana Sari, 14.05.52.0268 M Shodiqur Rifqi, 14.05.52.0195 M Shodiqur Rifqi, 14.05.52.0195 Mokhamad Fajar Saputro, 15.05.52.0262 Mutiara Annisa, 12.05.52.0143 Mutiara Annisa, 12.05.52.0143 Noor Khasanah, 16.05.62.0026 Noor Rahmat Agus Putranto, 13.05.52.0131 Noor Rahmat Agus Putranto, 13.05.52.0131 Orri Aflakul Uzlah, 14.05.52.0053 Prayogo, 15.05.52.0263 Rahman Kurnianto, 15.05.52.0223 Restu Ayu Puspita, 16.05.62.0010 Ria Adhotul Khasanah, 13.05.52.0243 Ria Adhotul Khasanah, 13.05.52.0243 Ririn Dwi Lestari, 13.05.52,0004 Ririn Dwi Lestari, 13.05.52,0004 Rizqi Alfi Handayani, 14.05.52.0104 Rizqi Alfi Handayani, 14.05.52.0104 Ruly Dewi Febriani, 12.05.52.0140 Ruly Dewi Febriani, 12.05.52.0140 Selly Puspita Sari Tegar Saktiana, 16.05.62.0037 Tixvi Yuly Andryastanty, 14.05.52.0286 Tixvi Yuly Andryastanty, 14.05.52.0286 Vivi Kurniawati Yuliana, 13.05.52.0212 Yanuarni PuspitaJati, 14.05.52.0127 Yanuarni PuspitaJati, 14.05.52.0127 Yuli Rianawati, 16.05.62.0023 Yuli Rianawati, 16.05.62.0023