cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
INDONESIA
Students´ Journal of Accounting and Banking
Published by Universitas Stikubank
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 114 Documents
 2   3   4   5   6 
Search results for , issue "Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012" : 114 Documents clear
PENGARUH CORPORATE GOVERNANCE PADA CORPORATE SOCIAL RESPONSIBILITY DAN EARNING MANAGEMENT TERHADAP NILAI PERUSAHAAN
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research to analyze the effect of corporate governance on CSR and earning management of the corporate value after the issuance of Law No. 40 Year 2007 regarding Limited Liability Company in manufacturing companies on the Stock Exchange with the perspective of agency theory and expectancy theory. Appropriate agency to resolve the conflict theory and agency theory expectations are expecting a certain strength to enhance shareholder value.The research proved that corporate governance has no effect on corporate value, CSR affects corporate value, earning management doesn’t affect on corporate value, corporate governance proved not as moderating variableon CSR and corporate value, corporate governance proved to be a moderating variable on earning management and corporate value. In  this study supports the agency theory and expectacy theory to enhance shareholder value.Keywords: Corporate Governance, Corporate Social Responsibility, Earning Management, Corporate Value
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2007 – 2010
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Dividend policy is the amount of revenue that will be provided to investors. The purpose of this study was to examine and analyze the influence of cash ratio, debt to equity ratio (DER), return on assets (ROA) and earnings per share (EPS) on dividend policy.Based on the selection criteria in this study found 22 companies, resulting in pooling of data 88. Analytical methods used to analyze the influence of cash ratio, debt to equity ratio (DER), return on assets (ROA) and earnings per share (EPS) of the dividend policy is a multiple linear regression analysis.The results of this study can be concluded that: (1) Cash ratio is a positive influence on dividend payout ratio is acceptable, meaning that the higher the cash ratio will increase the dividend payout ratio. (2) Debt equity ratio negatively affect the dividend payout ratio is rejected, meaning that the debt equity ratio does not affect the dividend payout ratio. (3) Return on assets has a positive effect on dividend payout ratio means the higher the acceptable return on assets will increase the dividend payout ratio. (4) Earning per share has a positive effect on dividend payout ratio is acceptable, meaning that the higher the earnings per share would increase the dividend payout ratio.This study is limited to empirical studies of factors - factors that affect dividend policy of manufacturing companies went public on the Stock Exchange but is not up to solving the problem of how the impact of dividend policy on the performance of the company itself. Therefore, other researchers interested in the problems of the manufacturing company's capital structure to develop this research in order to determine the impact of dividend policy that used the company to company performance. For the study hereinafter may add other variables outside the model study, for example, inflation.Keywords: cash ratio, debt to equity ratio (DER), return on assets (ROA), earnings per share (EPS) and dividend policy
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, LEVERAGE, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is a test and analyze the influence of institutional ownership, managerial ownership, leverage independent commissioner, and the profitability of earnings management in a manufacturing company that went public in Indonesia. The population in this study is a company engaged in the manufacturing sector are listed in Indonesia Stock Exchange (BEI) in 2008-2010. Sampling technique using a purposive sampling technique. According to established criteria there were 26 samples of analytical technique used is multiple regression. The results suggest that Leverage and Profitability has a positive effect on earnings management. As for institutional Ownership. Managerial ownership and The proportion of independent board of management had no effect on earnings management.Keywords: institutional ownership, managerial ownership, leverage independent commissioner, profitability and earnings management
ANALISIS FAKTOR PENGARUH PEMILIHAN METODE AKUNTANSI PERSEDIAAN PERUSAHAAN MANUFAKTUR DI BEI
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this study is to prove factors the affect of choice accounting inventory method. The independent variables are Managerial Ownership, Inventories Variability, Company Size, Leverage, and Capital Intensity. The dependent variable is Inventory Method, that is measured by FIFO method and average method.Objects in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) for years 2006 through 2010. Samples obtained as many as 60 companies per year. So, in this study to 300 samples consisting of 75 companies using the FIFO method and the 225 companies using the average method. Analysis tools used in this study is logistic regression with a significance level of 5% (α = 5% = 0.05)These results indicate that the Managerial Ownership, Company Size, and Leverage significant influence on the selection and inventory accounting method. Meanwhile, Variability and Intensity of Capital Stock that is not insignificant effect on the selection method of inventory accounting.Keywords: Managerial Ownership, Inventories Variability, Company Size, Leverage, Capital Intensity, and Inventory Accounting Methods.
ANALISIS FAKTOR PENGARUH KETEPATAN WAKTU PELAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR DI BEI
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research refers to research conducted by Natallia Anggraenie (2006). Any limitations of previous studies, the researcher interested in conducting a test of the factors that affect the timeliness of financial reporting. The study aims to determine whether the debt to equity, profitability and liquidity affect the timeliness of corporate financial reporting.Study sample with the criteria specified sample obtained (n) of 57 manufacturing companies that go public on the Stock Exchange Indonesia for 4 years so the amount of data 56 x 4 = 224 observation data. Data analysis tool used is logistic regression.The results of data processing can be concluded that the debt to equity ratio does not significantly influence the timeliness of financial reporting; profitability (ROI) does not significantly influence the accuracy of the publication of financial statements and liquidity significantly influence the timeliness of financial reporting.Keywords: debt to equity ratio, profitability, liquidity and the timeliness of corporate financial reporting
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PRICE TOBOOK VALUE DAN IMPLIKASINYA PADA RETURN SAHAM (Studi Empiris: pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine the influence of fundamental factors of the company’s price to book value in the valuation of share s in Indonesia Stock Excange from 2008 to 2010. Sampling technique using purposive sampling that sample by using certain criteria, namely: the company gets the positive earnings and dividend consecutively in the study, is 2008-2010. Based on these criteria, then optained a sample of 34 companies. The analysis technique used is multiple linear regression analysis.The results prove that the Dividend Payout Rato (DPR) has no effect on Price to Book Value (PBV). Return On Equity (ROE) have positive and significant impact on Price to Book Value (PBV). Growth have significant negative effect on Price to Book Value (PBV). Degree Of Financial Leverage (DFL) have significant negative effect on Price to Book Value (PBV). Price to Book Value (PBV) have positive and significant impact on Stock Return.Keywords: Dividend Payout Ratio (DPR), Return on Equity (ROE), Growth, Degree of Financial Leverage (DFL), Price to Book Value (PBV), and Return Stock.
Faktor-Faktor yang Mempengaruhi Struktur Modal pada Perusahaan Manufaktur Go Public di Bursa Efek Indonesia Tahun 2006-2008
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to examine and analyze the effect of asset structure, profitability, sales growth and firm size on capital structure. The samples in this study were 54 companies in the manufacturing sector recorded in the Indonesia Stock Exchange (IDX) of the years 2006-2008, there were as many as 162 observasi. In order to test this hypothesis in this study used multiple regression. The results of this study show that: (1) The structure of assets (tangibility of assets) have a positive and significant impact on the capital structure of the company, ie, the greater the structure of assets (tangibility of assets) will increase the company's capital structure. (2) Profitability expected to have a significant negative effect on the capital structure of the company accepted, meaning that every an increase in profitability, it will be followed by a decrease in its capital structure. (3) Sales growth does not affect the capital structure of the company. (4) firm size (firm size) does not affect the capital structure of the company. Suggestions for subsequent researchers, how the impact of capital structure on the performance itself perusahaan. Therefore, other researchers who are interested in the issue of capital structure manufacturing companies can develop this research in order to determine the impact of the company's capital structure that is used to company performance.Keywords: asset structure, profitability, sales growth, firm size and capital structure.
FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The  goal  of  this  research  is  to examine  the  influence  of  company  factors toward income smoothing practice among listed companies at Indonesian stock exchange during 2008-2010.  The  factors  being  examined  are company  size,  financial  leverage,  institution ownership,  and  profitability.  The  population  in this research uses 204 manufacturing company listed  in  Indonesian  stock  exchange  during 2008-2010.  The  sample    also  uses  a  purposive sampling  technique.  The  data  analysis  for  this research  is  using  spss  17,0 for windows.  Eckel index  is  used  to  spesificate  income  smoothing practice.The  result  of  this  research  shows  that size  of  company  has  significant  influence  to income  smoothing  practice.  But, financial leverage,  institutional ownership  and profitability  variables  do  not  have  significant influence to income smoothing practice.Keywords: company  size,  financial  leverage, institution  ownership,  profitability  and  income smoothing practice.
PENGARUH DESENTRALISASI, PARTISIPASI ANGGARAN, INFORMASI ASIMETRI DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL PADA IKIP PGRI SEMARANG
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The role is very big budget for managers, both at the time of the preparation of the work program, the current implementation, as well as assessment of the realization of the activities. Based on the background of problems that have been outlined in advance, it can be seen that the problems faced by IKIP PGRI Semarang is less optimal managerial performance, which is visible from the unit budget realization report showing that the budget set by the realization yet achieved optimally.This study aimed to examine the effect of decentralization, participatory budgeting, information asymmetry and organizational commitment on managerial performance in IKIP PGRI Semarang. In this study population was drawn line managers comprised of middle managers and managers IKIP PGRI Semarang low at 99 people, with a total sample size of 34 respondents. The analytical tool used in this study is Multiple Linear Regression Analysis, which previously tested the validity and reliability, as well as the classic assumption test normality. Decentralization on managerial performance showed a positive effect, meaning that if there is a match between decentralization is applied to the needs of decision-makers to support quality decision to be taken and may ultimately improve managerial performance in IKIP PGRI Semarang. Participation budgeting positive influence on managerial performance. Information asymmetry negatively affect managerial performance, means that the higher the asymmetry of information provided by the manager, the more it will degrade the performance of management. Positively influence organizational commitment on managerial performance is significantly positive.Kata Kunci: Desentralisasi, partisipasi anggaran, informasi asimetri, komitmen organisasi dan kinerja manajerial
ANALISA PENGARUH RASIO KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is to examine the effect of the CAR, RORA, BOPO and LDR ratio on stock prices at the banking company listed on the Stock Exchange.The population in this study are listed banking companies in Indonesia Stock Exchange (BEI) in 2007-2010. Sampling technique using a purposive sampling technique according to established criteria contained 22 samples. Analysis technique used is multiple regression analysis.The results showed that the ratio RORA had positive influence stock prices, the ratio of CAR had negative influence,while the ratio BOPO, and LDR hadn’t influence on stock prices.Keywords: CAR, RORA, OEOI, LDR , Stock Price.

Page 4 of 12 | Total Record : 114

 2   3   4   5   6 

Filter by Year

2012 2012


Reset
Filter By Issues
All Issue Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019 Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019 Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018 Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018 Vol 7 No 2 (2018): vol.7 no.2 oktober 2018 Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017 Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017 Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017 Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017 Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016 Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016 Vol 5, No 1 (2016): Vol. 5 No.1 Edisi April 2016 Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016 Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016 Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015 Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015 Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015 Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015 Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014 Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014 Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014 Vol 3 No 1 (2014): vol. 3 no. 1 edisi april 2014 Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013 Vol 2 No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013 Vol 2 No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013 Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013 Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 More Issue