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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 63 Documents
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Search results for , issue " Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015" : 63 Documents clear
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN PRODUK DOMESTIK REGIONAL BRUTO TERHADAP BELANJA MODAL PEMERINTAH DAERAH KABUPATEN/KOTA JAWA TENGAH Rizki Aprillia Isriani, 11.05.52.0083; ., Maryono
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to examine and analyze the influence of local revenue,the general allocation fund, a special allocation fund,and gross regional domestic product of the capital expenditures in 35 districts or municipalities in the province of Central Java. The sample in this study covers the whole district or city in the province of Central Java during the years 2010-2013 a total of 140 data, while the next few samples eliminated due to a problem of autocorrelation and a problem of heterokedastistas, so the sample size to 118. Based on research that has been done, the results found that:local revenue a positive effect on capital expenditure significantly,the general allocation fund a positive effect on capital expenditure significantly,a special allocation a negative affect on capital expenditure significantly,regional gross domestic product a positive effect on capital expenditure no significantly.Keywords: Local Revenues, General Allocation Fund, A Special Allocation Fund, Gross Regional Domestic Product and Capital Expenditures
ANALISIS PENGARUH FINANCIAL STRENGTH, RISIKO BISNIS, INVESTEMENT OPPORTUNITY, STRUCTURE ASSETS, DAN RETURN ON ASSETS TERHADAP FINANCIAL LEVERAGE (Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011-2013) Ria Ariyanti, 11.05.52.0084; Suwarti, Titiek
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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This study was conducted to examine the effect of financial strength, business risk, opportunity Investments, asset structure and return on assets to financial leverage. The population used in this research are manufacturing companies listed in Indonesia Stock Exchange during 2011-2013.The sampling technique used is pusposive sampling. The number of samples obtained as much as 68 manufacturing companies. The analysis technique used is multiple linear regression analysis and using t-test, Model test with significance level α = 5%. It also made the classic assumption test including normality test, multicolinearity test, test and test heteroskedastisitas autokorelasi. Results of the analysis can be concluded that the financial strength, business risk and asset structure and significant positive effect on financial leverage. While the investment opportunity has no influence on financial leverage. And proceeds to ROA significant negative effect on financial leverage. For further research is recommended to investigate all companies listed on the Stock Exchange, not only manufacturing companies alone so that it can be generalized to all companies.Keywords: Financial Strength, Business Risk, Opportunity Investments, Asset Structure, Return On Assets, Financial Leverage
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2010-2013) Kholifah Triningrum, 11.05.52.0087; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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The sample in this research are manufacturing companies listed in Indonesia Stock Exchange during the years 2010 - 2013 and obtained as many as 53 companies fit the criteria of which is in charge with purposive sampling technique. The analysis technique used is logistic regression. The results showed that managerial ownership variable effect on earnings management. Meanwhile, institutional ownership, reputation audit and frequency of earnings management has no effect on earnings management. Keywords: Managerial Ownership, Institutional Ownership, Reputation Audit, The Frequency of Audit Committee Meetings and Earnings Management
PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN (Studi Kasus Perusahaan Non Keuangan Peserta Corporate Governance Perception Index tahun 2008-2013) Novia Ayu Wardhani, 11.05.52.0088; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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This study aims to examine and analyze the influence of corporate governance on corporate performance. This study uses regression analysis to determine whether corporate governance has a positive effect. Sampling Corporate governance Perception Index (CGPI) in 2008 to 2013 from the Indonesian Institute for Corporate governance (IICG) is used to measure the effect of corporate governance with Tobins Q on market performance. This study used a sample of 61 manufacturing companies surveyed IICG from 2008 to 2013, the financial statements of companies listed BEI, and the Indonesian Capital Market Directory (ICMD). Sampling method is purposive sampling. Results from this study indicate that there is a significant positive relationship between corporate governance with Tobins Q, this is because the companies that implement GCG will increase the market value and also provide protection to the shareholders thereby increasing investor confidence will feel safe against investment.Keywords: Corporate Governance, Performance Corporate, and Tobins Q
PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS, PROFITABILITAS, RISIKO BISNIS, DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2011-2013) Yuyun Nur Ayu Anggraini, 11.05.52.0102; Poerwati, Tjahjaning
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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The purpose of this research is to analyze the effect of size of companies, the liquidity, profitability, business risk and capital structure of assets structure in the manufacturing companies listed on the Indonesia stock exchange period 2011-2013. A kind of data used in this research is of secondary data , this data obtained from icmd ( the indonesian capital market directory ) 2011-2013 .The method used is purposive sampling is a method of the sample collection by means of certain kriteria-kriteria set for 3 years so that the number of data as many as 198 company .A method of data analysis using double linear regression. The results of research shows that the size of company business and risks have the influence of a positive and significant impact on capital structure in partial , variable profitability and liquidity have negative influence to significant and capital structure in partial variable while the structure of the assets have a positive influence and no significant impact on capital structure in partial.Keywords: Capital Structure, The Size of Company, Liquidity, Profitability, The Risk of Business and The Structure of Assets
FAKTOR – FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Felianda Meuthia Ramadhiani Putri, 11.05.52.0117; ., Maryono
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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In the application of the debt are also prone to interest between shareholders. Debt policy conflict between managers and creditors arises when managers take on projects that have a greater risk than that estimated by the lender. This research to analyze the effect of institutional ownership structure, managerial ownership, profitability, dividend policy, free cash flow, and the size of debt to equity ratio. The population in the penilitian this is a manufacturing company which is registered in BEI of 149 enterprises. By using purposive sampilng technique that is a manufactuing company delivering a complete financial statement data during the period of observation and research variables related to the number of samples obtained 19 companies. Analysis tools are used Multiple Liner regression anaysis, where the normality tests previously done and tests the assumptions classical. The results showed that institutioal ownership has no effect against teh policy of debt, can be interpreted as that the smaller the proportion of institutional ownership, than it does not effect the debt policies. This is caused  because the proportion of institutional ownership is small so less powerfull in controlling internal to the company so as not to effect teh policy conducted the managements in using debt. Managerial ownership structural, profitability and dividend policy and significant negative effect against debt policy. While free cash flow and the size of the company has a positive and significant influence towards debt policy.Keywords: Ownership Structures Institutional, Ownership Structures Managerial, Profitability, Policy Dividend, Free Cash Flow, Size, Debt to Equity Ratio
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL (Studi pada Perusahaan Go Public yang Tergabung dalam Indeks LQ45 Tahun 2012 dan 2013 di Bursa Efek Indonesia) Noor Wachid, 11.05.52.0123; Susilowati, Yeye
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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This study aims to examine and analyze the influence of the characteristics of the company against of intellectual capital disclosure. This analysis uses the independent variable is the size of company, profitability, leverage, business age, ownership structure, independent commisioner and dependent variable of intellectual capital disclousure. The results of this research show that each variable has a different influence, namely the companys size, leverage, profitability, ownership structures and significant positive influence of paint against the disclosure of intellectual capital, the independent Commissioner gave a negative and significant influence, while giving the influential listing age positive and insignificant against of the intellectual capital disclosure. Conclusion the research indicates that the regression models that are formed with the independent variable which consists of company size, profitability, leverege, age listings, independent Commissioner and ownership structures can be used to predict the disclosure of intellectual capital in the company go public listed on the Indonesia stock exchange (idx) of the index LQ 45.Keywords: The Size of Company, Profitability, Leverage, Listing of Age, The Ownership Structure, Independent Commissioner and Intellectual Capital Disclosure
PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS PERUSAHAAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2014 Aisyah Mentari W, 11.05.52.0127; Aini, Nur
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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This study aims to examine and analyze the effect of Intellectual Capital to Profitability. Intellectual capital consisting of Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), and Value Added Capital Employed (VACA) using model Pulic - Value Added Intellectual Coefficients (VAICTM). Profitability is proxied by Return on Assets (ROA). The population in this study are all commercial banks listed on the Indonesia Stock Exchange (BEI) 2012-2014. The sample was banking companies listed in Indonesia Stock Exchange in 2012-2014. Based on the purposive sampling method, samples obtained 27 companies. This study used multiple linear regression to analyze the data. Based on the results of hypothesis testing, it is known that the value added of human capital and structural capital value added does not affect the profitability of the banks that went public on the Indonesian Stock Exchange. Value added capital employed positive effect on the companys profitability in the bank to go public in Indonesia Stock Exchange.Keywords: Intellectual Capital, VAHU, STVA, VACA and Profitability
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KUALITA AUDIT AUDITOR INDEPENDEN PADA KANTOR AKUNTAN PUBLIK (KAP) DI JAWA TENGAH Deby Chintria Sari, 11.05.52.0128; Kartika, Andi
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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This research aims to analyze the effect of the independence, experience, due professional care, accountability, and integrity to quality audits. In this study population taken was an auditor who works at the public accountant in Central Java, with a total sample of 51 respondents.Analytical tools used in this study is the analysis of Multiple Linear Regression. The results showed that independence has a positive influence on quality auditing. Experience, due professional care and accountability also has a positive influence to the quality of audits. The integrity of the auditors audit quality proven effect.Keywords: Audit Quality, Independence, Experience, Due Professional Care, Accountability, and Integrity
PRAKTIK MANAJEMEN LABA SEBAGAI RESPON PENURUNAN TARIF PAJAK SESUAI UU NO. 36 TAHUN 2008, INSENTIF PAJAK, DAN NON INSENTIF PADA PERUSAHAAN YANG MASUK DALAM DAFTAR LQ 45 TAHUN 2009 DAN 2010 Lintang Jingga Widua, 11.05.52.0129; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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This research aims to find out whether the company doing the earnings managementas a response was to decrease income tax rates that occurred in 2008 by 30% to 28% in 2009 and 25% in 2010 and an additional intesif of 5% for companies that go public deposit 40% stake to the Indonesia Stock Exchange (IDX). The sample in this research are contained in the 42 companies at LQ 45’s list during the period 2009-2010. Methods of analysis used in this study is the difference t-test and multiple linear regression analysis. Test the difference t-test using one sample t-test to test whether there is a difference between the discretionary accrual thatsignificantbefore and after the decrease income tax rate. While, the multiple linear regression analysis was used to test whether tax incentives (tax planning) and non-tax incentives (earnings pressure, debt levels, earnings of bath, the size of the company, and the shares were deposited to IDX) affect the earnings management in responding to the decrase income tax rate. The results showed that in 2009 the company sample practice earnings management  by reducing profits to obtain larger tax savings. In addition, the companys earnings management practices in responding to the decrease in income tax rates are influenced by a non tax incentive. The non tax incentive are earnings pressure and earnings bath.Keywords: Decrase Income Tax Rate, Earnings Management, Tax Incentive, Non Tax Incentive

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