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JAB (Jurnal Akuntansi & Bisnis)
Published by Sekolah Tinggi Ilmu Ekonomi YPPI Rembang
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Articles 96 Documents
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PENGARUH CAPITAL ADEQUACY RATIO, BOPO, LOAN TO DEPOSIT RATIO, DANA PIHAK KETIGA DAN NON PERFORMING LOAN TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Illiyah, Illiyah; Istanti, Sri Layla Wahyu; Muniroh, Hetty
JAB (Jurnal Akuntansi & Bisnis) Vol 3, No 02 (2017): Vol. 3, No. 02 DESEMBER 2017
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Abstract

Banking is a financial industry that functions to raise funds that are less productive from the public and channel them into credit to the business world. The bank functions as an intermediary institution. By using financial ratios, investors can find out the factors that affect the profitability of a bank. The measure of profitability used is Return On Assets (ROA) in the banking industry. Return On Assets (ROA) focuses the company's ability to obtain earnings in the company's operations. Some of the factors that affect bank profitability include Capital Adequacy Ratio (CAR), Operating Costs to Operating Income (BOPO), Loan to Deposit Ratio (LDR), Third Party Funds (DPK) and Non Performing Loans (NPL). This study aims to prove the effect of Capital Adequacy Ratio (CAR), Operating Costs on Operating Income (BOPO), Loan to Deposit Ratio (LDR), Third Party Funds (DPK) and Non Performing Loans (NPL) to profitability in registered banking companies on the Indonesia Stock Exchange for the period 2013-2015.The population of this research is banking companies listed on the Indonesia Stock Exchange in 2013-2015. Samples were taken using purposive sampling method. The sample in this study were 34 banking companies listed on the Indonesia Stock Exchange that fit the criteria of the study in 2013-2015. This study uses a classic assumption test consisting of multicollinearity test, autocorrelation test, heteroscedasticity test and normality test. The analytical method in this study uses multiple linear regression analysis.The results of the study show that the variable Capital Adequacy Ratio (CAR) has a positive but not significant effect on ROA. Operational Cost of Operational Income (BOPO) has a significant negative effect on ROA. Loan to Deposit Ratio (LDR) has no significant negative effect on ROA. Third Party Funds (DPK) have a significant positive effect on ROA. Whereas Non Performing Loans (NPL) have a significant positive effect on ROA. The coefficient of determination (adjusted R2) of 92.6% shows that the effect of Capital Adequacy Ratio, Operating Costs on Operating Income, Loan to Deposit Ratio, Third Party Funds and Non Performing Loans to profitability in banking companies is 92.6% while the rest is equal to 7.4% is explained by other factors outside the research model. Keywords: Return On Assets, Capital Adequacy Ratio, BOPO, Loan to Deposit Ratio, Third Party Funds and Non Performing Loans.
PENGARUH RASIO KEUANGAN DALAM MEMPREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN DI SEKTOR PERTANIAN DAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Rikah, Rikah
JAB (Jurnal Akuntansi & Bisnis) Vol 2, No 01 (2016): Vol. 2, No. 01 JUNI 2016
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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh current ratio, debt to equity ratio, return on equity dan net profit margin dalam memprediksi kondisi financial distress pada perusahaan di sektor pertanian dan pertambangan yang terdaftar di BEI periode 2011-2014. Penelitian ini menggunakan sampel akhir yang diperoleh sebanyak 40 observasi. Pengambilan sampel ditentukan dengan metode purposive sampling dan analisis data dilakukan dengan menggunakan alat uji regresi linier berganda yang terlebih dahulu dilakukan uji asumsi klasik yang terdiri  dari uji multikolinieritas, uji autokorelasi, uji heteroskeditas dan uji normalitas. Hasil analisis data penelitian menunjukkan bahwa variabel current ratio dan net profit margin berpengaruh positif signifikan dalam memprediksi financial distress, variabel return on equity dan debt to equity ratio berpengaruh negatif signifikan dalam memprediksi financial distress pada perusahaan. Hasil uji determinasi menunjukkan bahwa variabel current ratio, debt to equity ratio, return on equity dan net profit margin mampu menjelaskan financial distress sebesar 70,5%, sedangkan sisanya 29,5% dijelaskan oleh faktor lain yang  belum masuk dalam model penelitian ini. Kata Kunci:   current ratio, debt to equity ratio, return on equity, net profit margin dan financial distress.
MODEL PRESTASI KERJA YANG DIPENGARUHI VARIABEL ROTASI DAN MUTASI (Studi Kasus Pada Dinas Sosial Provinsi Jawa Tengah) Rahayu, Tintin; Mohklas, Mohklas
JAB (Jurnal Akuntansi & Bisnis) Vol 2, No 02 (2016): Vol. 2, No. 02 DESEMBER 2016
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Abstract

Human resources is one of the important resources in an organization or company. Source amanusia quality day will help the smooth running of the organization and achieving goals. Quality human resources indicated by the performance achieved. It can encourage the achievement of which is the rotation and mutation. Because it can help improve the knowledge and quality of employees. This study aims to determine whether there is influence between the rotation and the mutation of the job performance of employees Social Service Central Java Province. The method used is multiple linear regression analysis with a population of 180 employees and 45 employees of the sample of the study. The results showed that rotation and mutation partially or simultaneously significant positive effect on job performance, the t value 6.516 > 1.681 with a significance level of 0.000 for the variable rotation, whereas the mutation variable t value 2.663 > 1.681 with 0.011 significance level. Simultaneous test F count 34.810 > 4.07 with a significance level of 0.000.Keywords: Rotation, Mutations and Job Performance.
PENGARUH PENURUNAN TARIF PAJAK PPH FINAL DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KABUPATEN REMBANG Widodo, Agus
JAB (Jurnal Akuntansi & Bisnis) Vol 5, No 01 (2019): Vol. 5, No. 01 JUNI 2019
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This study was conducted to determine the effect of reducing the final PPh tariff and tax sanctions on MSME taxpayer compliance. The technique of taking data collection is done by surveying techniques by distributing questionnaires that contain a list of questions directly to MSMEs that fulfill the sampling requirements. The sample population used in this study were 115 respondents who have registered as taxpayers. The results of this study indicate that the variable Tax Tariff Reduction (X1) has a T count> Table that is 13,337> 1.98157. This shows that the Tax Compliance at UMKM in Rembang Regency is strongly influenced by the policy that has been issued by the government in terms of reducing the PPh tariff for MSMEs, namely the 1% tariff reduction stated in PP 46 of 2013 to 0.5% in PP 23 of 2018. With the PPh Tariff Reduction policy, it increases Tax Compliance at MSMEs in Rembang Regency. Based on partial hypothesis testing (T test) shows that the variable Tax Sanctions (X2) has a T count> Table that is 3,764> 1.98157. This shows that Tax Compliance at MSMEs in Rembang Regency is strongly influenced by Tax Sanctions. With the Tax Sanction, it is expected that UMKM Taxpayers in Rembang Regency can fulfill their tax obligations obediently. From the test above, it is obtained that Tax Sanctions can increase Tax Compliance in UMKM Taxpayers in Rembang Regency. The conclusion of this study is that the dependent variable that is tax compliance is influenced by the independent variable namely the reduction of the final PPh tax rate for MSMEs and tax sanctions. This research is expected to increase the awareness of MSME taxpayers who are in the Rembang regency in fulfilling their obligations as taxpayers. Keyword: MSMEs, Tariff Reductions, Tax Sanctions, Tax Compliance
ANALISIS PENGARUH RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS (Studi Kasus pada Perusahaan Sektor Perdagangan Eceran di Bursa Efek Indonesia Periode 2012-2015) Fahmiwati, Nurul; Luhgiatno, Luhgiatno; Widaryanti, Widaryanti
JAB (Jurnal Akuntansi & Bisnis) Vol 3, No 01 (2017): Vol. 3, No. 01 JUNI 2017
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Financial distress is a condition where the financial company in a state of crisis or unhealthy. This study aims to analyze the Ratio of Financial Leverage, Liquidity, Sales Growth and Activity to Financial Distress.  This study have done at 23 Retail Trade Sector Companies in Indonesia Stock Exchange (IDX) during period 2012-2015. The population in this study are 23 companies of the retail sector listed on the Indonesian Stock Exchange period 2012-2015. Data collection method using purposive sampling method. The method of analysis using logistic regression analysis. The result shows that financial distress influenced by Financial leverage and activity ratio. The variables of liquidity and sales growth have no significant influence on the company's financial distress.Keywords: Financial Leverage, Liquidity, Sales Growth, Activity, and Financial Distress.
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL, KOMPETENSI DAN KOMUNIKASI TERHADAP KINERJA KARYAWAN POLITEKNIK LP3I JAKARTA Purnomo, Djumat
JAB (Jurnal Akuntansi & Bisnis) Vol 4, No 02 (2018): Vol. 4, No. 02 DESEMBER 2018
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Employees are company assets that must be maintained and developed. Leadership in an organization needs to be based on vision and mission, goals and work programs have the needs of all parties and accommodate employees, and are able to provide encouragement as hard as employees work. Competencies need to be developed towards improving the company's financial reputation in general. One of the ways to improve employee competency is through employee development programs through education and training. The harmony of communication that exists between employees will greatly help improve the overall performance of the company, with the establishment of mutual understanding and joint work within the company.The Jakarta LP3I Polytechnic (PLJ) is one of the higher education institutions which since its inception sought to eradicate unemployment in Indonesia, especially in Jakarta. It is not an easy thing to prove it, but at least the LP3I Jakarta Polytechnic has begun to show that graduates are easy to work, even have worked before graduating D III. The success of their performance really needs to be studied, especially regarding leadership, competence and communication as reviewed in the previous paragraph.This study aims to determine respondents' responses to transformational leadership, competence and organizational communication among employees of the LP3I Jakarta Polytechnic and the influence of transformational leadership, competence and communication on the performance of LP3I Polytechnic employees in Jakarta. Keywords: transformational leadership, competence, communication and performance
PENGARUH STRUKTUR MODAL DAN KEPEMILIKAN SAHAM MANAJERIAL TERHADAP KINERJA PERUSAHAAN DENGAN AGENCY COST SEBAGAI VARIABEL INTERVENING (Studi Kasus Pada Perusahaan Otomotif Yang Terdaftar Di Bursa Efek Indonesia) Adib, Muhammad Sulthon
JAB (Jurnal Akuntansi & Bisnis) Vol 2, No 01 (2016): Vol. 2, No. 01 JUNI 2016
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Penelitian ini bertujuan untuk menguji struktur modal berpengaruh langsung positif terhadap agency cost; kepemilikan saham manajerial berpengaruh langsung positif terhadap agency cost; struktur modal berpengaruh langsung positif terhadap kinerja perusahaan; kepemilikan saham manajerial berpengaruh langsung positif terhadap kinerja perusahaan; berpengaruh positif tidak langsung struktur modal terhadap kinerja perusahaan melalui agency cost variabel intervening dan berpengaruh positif tidak langsung kepemilikan saham manajerial terhadap kinerja perusahaan melalui agency cost sebagai variabel intervening. Metode statistika yang digunakan adalah analisis jalur. Hasil pengujian menunjukkan bahwa, struktur modal berpengaruh negatif langsung terhadap agency cost; kepemilikan saham manajerial berpengaruh negatif langsung terhadap terhadap agency cost; struktur modal berpengaruh negatif langsung terhadap terhadap kinerja perusahaan; kepemilikan saham manajerial berpengaruh positif langsung terhadap terhadap kinerja perusahaan; berpengaruh negatif tidak langsung struktur modal terhadap kinerja perusahaan melalui agency cost variabel intervening dan berpengaruh negatif tidak langsung kepemilikan saham manajerial terhadap kinerja perusahaan melalui agency cost variabel intervening.Kata kunci: Struktur modal, kepemilikan saham manajerial, agency cost, kinerja perusahaan,dan analisis jalur.
PENGARUH PENGGUNAAN INFORMASI AKUNTANSI MANAJEMEN, MODAL USAHA DAN KEPRIBADIAN WIRAUSAHA TERHADAP KINERJA MANAJERIAL (Studi Kasus Pada UMKM Batik Tulis Lasem Se-Kabupaten Rembang) Maslikah, Maslikah; Alliyah, Siti; Azizi, Zakky Wahyuddin
JAB (Jurnal Akuntansi & Bisnis) Vol 4, No 01 (2018): Vol. 4, No. 01 JUNI 2018
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This study uses independent variables The Use of Management Accounting Information (X1), Business Capital (X2) and Entrepreneurial Personality (X3), and the dependent variable Managerial Performance (Y), aims to prove the effect of using management accounting information, business capital and entrepreneurial personality on performance managerial. Variable measurement technique uses a Likert scale. The data used are primary data, namely a data based on a questionnaire and the results of answers from respondents. While the analysis used is multiple linear regression analysis which is processed with SPSS 19 to find out how the influence of the use of management accounting information, business capital and entrepreneurial personality on managerial performance. The sample used in this study was taken from UMKM Batik Tulis Lasem Se-Kabupaten Rembang. With the number of 120 respondents obtained by saturated sample techniques.The results showed that the variable use of management accounting information had a significant positive effect on managerial performance, the business capital variable had a non-significant negative effect on managerial performance and the entrepreneurial personality had no significant positive effect on managerial performance. Adjusted R2 research value is 0.056, which means that the effect of using management accounting information, business capital and entrepreneurial personality on managerial performance is 5.6%, while the remaining 94.4% is influenced by other factors outside the research variable. Keywords : Management Accounting Information, Business Capital, Personality                      Entrepreneurship, Managerial Performance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CARBON EMISSION DISCLOSURES DI INDONESIA (Studi Empiris pada Perusahaan Manufaktur dan Jasa Transportasi yang Terdaftar di Bursa Efek Indonesia) Sari, Dian Anita
JAB (Jurnal Akuntansi & Bisnis) Vol 2, No 01 (2016): Vol. 2, No. 01 JUNI 2016
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Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh tipe industri, size (ukuran perusahaan), profitabilitas, leverage dan kinerja lingkungan terhadap pengungkapan emisi karbon pada perusahaan di Indonesia. Populasi dari penelitian ini adalah seluruh perusahaan manufaktur dan jasa transportasi yang terdaftar di Bursa Efek Indonesia tahun 2010-2014 yang berjumlah 133 perusahaan. Pemilihan sampel menggunakan metode purposive sampling dan diperoleh delapan perusahaan yang memenuhi kriteria sebagai sampel. Penelitian ini menggunakan panel data dengan periode penelitian lima tahun sehingga diperoleh 40 observasi. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dan pengukuran luas pengungkapan emisi karbon menggunakan checklist yang dikembangkan berdasarkan lembar permintaan informasi yang diberikan oleh CDP (Carbon Disclosure Project).Hasil dari penelitian ini menunjukkan bahwa size dan kinerja lingkungan berpengaruh terhadap pengungkapan emisi karbon pada perusahaan manufaktur dan jasa transportasi di Indonesia. Sedangkan tipe perusahaan, profitabilitas dan leverage tidak berpengaruh terhadap pengungkapan emisi karbon pada perusahaan manufaktur dan jasa transportasi di Indonesia. Dengan Adjusted R2 0,369, menunjukkan bahwa ada faktor lain di luar model yang dapat mempengaruhi tingkat pengungkapan emisi karbon. Saran bagi penelitian selanjutnya adalah perlu memperluas obyek penelitian, menggunakan lebih dari satu panelis dalam pengukuran pengungkapan emisi karbon, mengembangkan indeks pengukuran emisi karbon yang sesuai dengan kondisi di Indonesia, mempertimbangkan penggunaan media pelaporan yang lain dalam menentukan tingkat pengungkapan emisi karbon dan menambah variabel yang lain misalnya visibility media dan corporate governance dalam memprediksi tingkat pengungkapan emisi karbon. Kata Kunci: Carbon Emission Disclosure, Tipe Perusahaan, size, Profitabilitas,  leverage dan Proper.
ANALISIS REKRUTMEN DAN SELEKSI KARYAWAN (Studi Kasus Pada Karyawan PT. Mitrametal Perkasa) Estiana, Ria; Nugroho, Edi; Himawan, Himawan
JAB (Jurnal Akuntansi & Bisnis) Vol 5, No 01 (2019): Vol. 5, No. 01 JUNI 2019
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This study aims to determine the magnitude of recruitment and selection factors on employee performance and to find out the most dominant factors affecting employee performance at PT. Mitrametal Perkasa. The research method used is descriptive quantitative with a case study approach. The sample in this study were employees of PT. Mitrametal Perkasa and research data are primary data from the questionnaire. The results of this study indicate that there is a positive correlation between recruitment and selection of prospective employees on employee performance jointly influencing 35%. Keywords: recruitment, selection, employee performance

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