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Students´ Journal of Accounting and Banking
Published by Universitas Stikubank
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 115 Documents
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Search results for , issue " Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013" : 115 Documents clear
PENGARUH INVESTMENT OPPORTUNITY SET DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Ayu Dian Maharlina, 09.05.52.0100; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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Abstract

This is research study that examined the effect of invesment opportunity set and corporate governance on firm value. Invesment opportunity set proxy which is most valid as a proxy for growth is the price earning ratio and capital expenditures to book value of asset ratio. There are four Corporate Governance mekanism s are used which aim to reduce the agency conflict, namely the audit commitee, independent commissioners, managerial ownership, and institutional ownership.Sample used in this research are all manufacturing companies listed on the BEI in 2009-2011 by 231 sample firm, using purposive sampling method. Corporate data and then tested with normality, multicolinearity, heterocedastisity, and autocorrelation. Further analysis of the use of multiple regression researchers to explain the relationship between these variabels.The result is the price earning ratio, the audit commitee, independent commissioners has positive and not significant effect on firm value, for variable capital expenditures to book value of asset ratio and managerial ownership negative and not significant effect on firm value, while variable institutional ownership positive and significant effect on the firm value.Keywords: the price earning ratio, capital expenditures to book value of asset ratio, the audit commitee, independent commissioners, managerial ownership, and institutional ownership.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN Susi Yuliana, 09.05.52.0008; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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The objective of this study is to exmine the influence of mayoritas shareholders, institutional ownership, foreign ownership, board of commissioners, board of directors, board of commissioners of independent, and audit committee to the corporate performance of the banking companies that listed on Indonesia Stock Exchange. The population is 30 companies of banking which listed on Indonesia Stock Exchange at periode 2008-2011. Sample was chose using purposive sampling method amount to 15 companies. Technique test of data is by using multiple linier regression. The result indicates that board of directors is significant positive influence on corporate performance. Major shareholders, institutional ownership, foreign ownership, board of commissioners, board of commissioners of independent, and audit committee isn’t significant influence on corporate performance.Keywords: Mayoritas shareholders, institutional ownership, foreign ownership, board of commissioners, board of directors, board of commissioners of independent, and audit committee
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL Mardiyanti, 09.05.52.0106; Zuliyati, Zuliyati
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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This research aims to test the influence of company size, business risk, liquidity and profitability of capital structure in listed companies in BEI. Some previous research on capital structure shows different results. Therefore the research needs to be done to analyze the theory of capital structure. The Data used is the manufacturing company listed in BEI 2007-2011. Research using a purposive sampling and sample as many as 69 research data. Research Data are then tested by multiple linear regression analysis to test the influence of company size, business risk, liquidity, and profitability of capital structure. The results of this study indicate that the size of the company positively and not significant, business risk positively and not significant, liquidity negative effect  and significant, and profitability negative effect  and significant of capital structureKeywords : Size,Business Risk, liquidity, Profitability, and Capital Structur
RASIO-RASIO KEUANGAN DALAM MEMPREDIKSI PERUBAHAN LABA (Study Empiris Perusahaan Perbankan di BEI Periode 2009 s/d 2011) Siti Aminah, 09.05.52.0003; Aini, Nur
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

Bank is a place to perform a variety of finance-related transactions. Good or bad of a bank can be seen through the financial ratios contained in published financial statements. Financial report is a report that is used to provide information regarding the financial position and changes in financial position. Financial ratios used in this study is NPM, LDR, DER, and CAR are used to predict changes in earnings. Changes in income is the difference between earnings in the period incurred ynag charge rate to bring about change and determine the profit increase or decrease in profit each year.The population in this study is a banking company listed on the Stock Exchange eriod 2009-2011 totaling 93 companies. This study used a purposive sample of 31 banking companies which are listed on the Stock Exchange only 23 companies to be selected as sample. There are five (4) independent variables that were examined in this study are: NPM, LDR, DER, and the CAR, while the independent variables using the change in earnings. Data collection methods used are literature and documentation. Data analysis techniques using classical assumption test, test multiple linear regression analysis, and hypothesis testing using SPSS tool.The results simultaneously (F test) showed that there are five independent variables jointly affect changes in profitability. In the t test at the 0.05 level indicates that the CAR significant effect on changes in earnings and NPM, LDR, significant negative DER to changes in income.Keywords: changes in earnings and financial ratios (NPM, LDR, DER, dan CAR)
PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN PERBANKAN Pipin Dwi Cahyaningrum, 09.05.52.0002; Aini, Nur
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

This study aimed to determine the effect of Return On Equity (ROE), Debt to Equity Ratio (DER), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR) and Earning Per Share (EPS) of the stock return banking companies listed on Indonesia Stock Exchange (BEI) in 2008-2010. The population in this study are all banking companies listed on the Indonesia Stock Exchange in 2008-2010. Sampling using purposive sampling technique. The sample of this study were 24 banks that meet the criteria. Mechanical testing data is to use a multiple linear regression analysis. The analysis showed that the variable Return On Equity, Debt to Equtiy Ratio, Net Interest Margin, Loan to Deposit Ratio and Earning Per Share has no significant effect on stock returns. Advice can be given further research is expected to add more independent variables will also be a significant effect on stock returns.Keywords: stock return, return on equity, debt to equity ratio, net interest margin, loan to deposit ratio, earning per share
SURPLUS FREE CASH FLOW, KOMITE AUDIT, DAN MANAJEMEN LABA Yulia Wijayanti, 09.05.52.0107; Dwi Nugroho, Arief Himmawan
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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This study aimed to examine the effect of surplus free cash flow and audit committees on earnings management. Earnings management is proxied by discretionary accruals estimated by the model Jones. The population in this study is a manufacturing company listed on the Indonesian Stock Exchange (BEI) in 2008-2011. Based on purposive sampling method, the number of samples in this study of 27 companies and the number of observations were 108 observational studies. Testing this hypothesis using multiple linear regression analysis. The results of this study indicate that the Surplus Free Cash Flow has a negative and significant effect. Audit Committee has a positive and significant effect on earnings management.Keywords: Earnings management, Surplus Free Cash Flow, Audit Committees.
PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Anita Eviana, 09.05.52.0108; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

This research is a study that tested the effect of investment decisions, financing decisions, and dividend policy on firm value. Functions of financial management is to plan, locate and use the funds to maximize the firm value. In a firm will take policies related to funding for business growth and obtain optimal results. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) in the year 2008-2011. The sample used in this study researchers used purposive sampling criteria manufacturing companies that have positive earnings and cash dividend as well as manufacturing companies that issue financial statements in rupiah and obtain a sample of 173 sample firms. Corporate data and then tested with the classical assumption of normality, multikolonieritas, heteroscedasticity, and autocorrelation. Further analysis researchers used multiple regression analysis to explain the relationship between variables. Based on the results of this study concluded: The results indicate that the variable dividend policy and investment decisions have positive and significant effect on firm value, while funding decisions and significant negative effect on firm value. Keywords: Investment Decisions, Financing Decisions, Dividend Policy, and Firm Values​​.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Lydia Sukmawati, 09.05.52.0020; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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The objective of this study is to examine the influence of company size, company profile, profitability, size of the board of commissioners, leverage, managerial ownership and operation efficiency ratio on the disclosure of corporate social pesponsibility on the LQ-45 company listed on the Indonesia Stock Exchange (IDX) during the period 2009 to 2011. The Population in this study are all companies listed on the Indonesia Stock Exchange (IDX) during the period 2009 to 2011. The samples were selected using purposive sampling method is LQ-45 company amount 17 companies. Technique test of data is by using multiple linear regression analysis.The result showed that the variables have a significant negatively influence on the disclosure of corporate social responsibility is the size of the board of commissioners and managerial ownership. While company size, profitability, company profile, leverage, and operating efficiency ratio does not significantly influence the disclosure of corporate social responsibility.Keywords: company characteristics and corporate social responsibility.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR Dini Kartika Dewi, 09.05.52.0111; Kartika, Andi
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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This study main to find out and to analize the influence between the asset structure, sales growth, profitability and liquidity to capital structure of manufacture in Indonesia Stock Exchange. This study also reviews the variables that are used because there are differences in the results of previous researches. The research was conducted in BEI period 2008-2011 with purposive sampling method is the sampling method based on certain criteria. The amount of sample are 76 manufacture company in Indonesian Stock Exchange. This study analyzed using multiple regressions. The results of the study shows that asset structure variable, sales growth and profitability influences positive to the capital structure, while liquidity didn’t influence to the capital structure. Keywords: Capital structure, firm characteristics
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Agus Suprapto, 07.05.52.0022; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

The purpose of this study is to investigate and analyze the effect of Cash Ratio, Growth, Firm Size, Return on Assets (ROA), Debt to Total Assets (DER), and the Debt to Equity ratio of the Dividend Payout Ratio (DPR) on the manufacturing companies listed on Indonesia Stock Exchange (BEI) for the period 2009-2011. This study uses 30 manufacturing companies listed on the Indonesia Stock Exchange. The sample selection is done using purposive sampling method. The data used are secondary data obtained from the website www.idx.co.id and Indonesian Capital Market Directory (ICMD). The data collected will be analyzed by the method of data analysis to prior classical assumption test before testing the hypothesis. Testing the hypothesis in this study using multiple linear regression with t test. T test aims to determine the effect of independent variables on the dependent variable partially. The results showed that the variable Cash Ratio, Firm Siz, Debt to Equity ratio have positive and not significant effect on Dividend Payout Ratio (DPR), the variable Growth, Debt to total assets have negative and significant effect on Dividend Payout Ratio (DPR), while the variable Return on Assets (ROA) have positive and significant impact on Dividend Payout Ratio (DPR). Keywords: Cash Ratio, Growth, Firm Size, Return on Assets (ROA), Debt to Total Assets, Debt to Equity ratio, Dividend Payout Ratio (DPR)

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