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<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN ]]>
<![CDATA[ Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 ]]>
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<![CDATA[The purpose of this study to analyze the factors that affect dividend policy, which includes profitability ratios (ROA), liquidity (CR), solvency (DER), and activity (ATO).The population in this study is a manufacturing company listed on the Indonesia Stock Exchange and the sample period 2007-2010 is the company distributing dividends in 2008-2010. Of firms that enter the criteria in the study sample was 37 manufacturing companies. The analysis used in this study is the Multiple Linear Regression.The results of this study, independent of the four factors studied (ROA, CR, DER, ATO) ROA variables that have a significant positive impact on dividend policy, while the other variables CR, DER, and the ATO does not affect the dividend policy (DPR).Keywords: DPR, ROA, CR, DER, ATO.]]>
<![CDATA[PENGARUH EVA, RI, EARNINGS, DAN AKO TERHADAP RETURN SAHAM ]]>
<![CDATA[ Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 ]]>
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<![CDATA[The success of a company in maintaining its existence did not escape the influence of the role of financial managers and financial decisions that have been made. If the company has a goal to double the shareholder value, the measure used to assess the performance of the company, should have a direct connection with the return received by shareholders.Formulation of the problem of this study was to determine the influence of EVA, RI, Earnings and Operating Cash Flow Return on stock. The population in this study is a manufacturing company listed on the Stock Exchange in the year 2006 to 2008. The number of samples obtained are as many as 67 companies during the 3 years of observation, using purposive sampling technique. The analysis of the test data used is multiple linear regresion.Based on these results it can be concluded that the EVA, RI, and Operating Cash Flow does not have a significant effect on stock return. Earnings while having a positive impact on Stock Return.Keywords: EVA, RI, Earnings, Operating Cash Flow, and Return on Stock.]]>
<![CDATA[PENGARUH PRAKTIK CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[ Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 ]]>
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<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh praktik corporate governance, yang terdiri dari kepemilikan manajerial, kepemilikan institusional, dan komite audit terhadap manajemen laba. Objek dari penelitian ini adalah perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2006-2008.Nilai Adjusted R2 dari mekanisme corporate governance terhadap manajemen laba sebesar 51%. Dengan demikian, untuk dapat mengurangi tindakan manajemen laba, perusahaan dapat menerapkan mekanisme corporate governance dengan baik.Kata Kunci: kepemilikan manajerial, kepemilikan institusional, komite audit dan manajemen laba]]>
<![CDATA[FAKTOR YANG MEMPENGARUHI HARGA SAHAM PADA PERUSAHAAN PERBANKAN DI INDONESIA ]]>
<![CDATA[ Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 ]]>
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<![CDATA[The purpose of this research is to emperically study factors that affect stock prices in perbankkan company listed on the stock exchange Indonesia. Population of this research are go public firms on Indonesia Stock Exchange (ISX) during the periode of 2008 to 2010.The samples are obtained by using purposive sampling method. The statistic method being used is multiple linear regression with the model being tested previously in classic assumptions.The result indicate that partially loan to deposit, return on equity and earning per share variable has significantly influenced the stock price, and partially capital adequacy ratio and non-performing loan has no sigificant influenced the stock price.Keywords: Capital Adequacy Ratio, Loan To Deposite Ratio, Non-Performing Loan, Return On Equity, Earning Per Share, Stock Price]]>
<![CDATA[FAKTOR INTERNAL BANK TERHADAP PENYALURAN KREDIT ]]>
<![CDATA[ Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 ]]>
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<![CDATA[To analyze the effect of the financial ratios of Third Party Funds, Capital Adequacy Ratio, Return on Assets, Non-Performing Loans, and Loan to Deposit Ratio of loans disbursed to the banking company in Indonesia Stock Exchange. The population in this study were used only bank that went public in Indonesia on the Indonesia Stock Exchange, so it is unknown how the influence of the independent variable on the dependent variable in the commercial banks did not go public. Data analysis technique used is multiple linear regression analysis.The results of this study can be concluded that: (1) Third Party Funds variable is positively significant effect on the distribution of credit in the financial statements. (2) Capital Adequacy Ratio variable is significant positive effect on credit disbursement in the financial statements. (3) Return on Assets variable is positively significant effect on the distribution of credit in the financial statements. (4) variable nonperforming loans have a positive significant effect on the distribution of credit. (5) Loan to Deposit Ratio variables have a positive significant effect on the distribution of credit.Keywords: Third Party Funds, Capital Adequacy Ratio, Return on Assets, Non Performing Loans, and Loan to Deposit Ratio, Loan Disbursement.]]>
<![CDATA[STUDI EMPIRIS TENTANG PENGARUH PENGETAHUAN PAJAK, KESADARAN WAJIB PAJAK DALAM MEMBAYAR PAJAK, DAN PERSEPSI TERHADAP KEPATUHAN WAJIB PAJAK DI KAB. TEGAL ]]>
<![CDATA[ Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 ]]>
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<![CDATA[The purpose of this study was to determine and analyze the effect of tax knowledge, awareness of taxpayer in paying taxes and the perception of taxpayer compliance.The population in this study is that there are corporate taxpayers in the district of Tegal. Based on data from the Tax Office Primary Tegal registered and still be effective. The sampling technique used in this study is to use non probability sampling.Based on the results of hypothesis testing can be concluded that: There are positive and significant correlation between knowledge of the taxpayer (X1) of taxpayer compliance (Y), There is a positive influence and no significant relationship between awareness of paying taxes (X2) on taxpayer compliance (Y); There are positive and significant influence between perceptions of the tax man (X3) of taxpayer compliance (Y); as well There are positive and not significant between the perception of compliant taxpayers criteria (X4) of taxpayer compliance(Y).Keywords: Compliance taxpayers, tax officers perception, perception]]>
<![CDATA[FAKTOR YANG BERPENGARUH TERHADAP KEPATHUAN WAJIB PAJAK DALAM MEMBAYAR PAJAK ]]>
<![CDATA[ Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 ]]>
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<![CDATA[The purpose of this study is to examine the effect of knowledge and understanding of taxation, fines penalties, tax authorities’ service and taxation awareness toward taxpayer compliance.The populations in this study were individual taxpayers registered in the KPP Candisari in 2011. Researchers used Accidental Sampling as a sampling method. Determination of sample in this study was determined using the Slovin formula. Primary data collection method used in this study was questionnaire. The techique of multiple regression analysis was used as a data analysis technique.Based on the results of the testing had been done, the conclusions were the variables that influence taxpayer compliance is knowledge and understanding of taxation, service tax authorities and awareness of the tax payers, while the financial penalties have no effect on taxpayer compliance.Keywords: Compliance with the taxpayer, knowledge and understanding of taxation, financial penalties, the service taxauthorities, tax awareness.]]>
<![CDATA[KONSERVATISMA AKUNTANSI DAN SENGKETA PAJAK PENGAHASILAN (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI) ]]>
<![CDATA[ Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 ]]>
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<![CDATA[Problems in this study is whether the accounting conservatism effect on income tax disputes, as measured by the ratio of accounts receivable based on accounts payable, cash inflows to cash outflows, and the sale of the cost.The population in this study is a manufacturing company that went public and listed on the Stock Exchange. The sample used was 55 manufacturing companies. Type of data used was secondary data of every manufacturing company listed on the Indonesia Stock Exchange for three years ie 2009, 2010 and 2011. Data analysis technique used is multiple linear regression.The results of this study can be concluded that: (1) accounting conservatism affects the income tax disputes as measured by the ratio of accounts receivable to accounts payable (AR / AP). (2) The conservatism of accounting does not affect the income tax disputes as measured by the ratio of cash receipts to cash disbursements (CR / CD). (3) accounting conservatism affects the income tax disputes as measured by the ratio of the cost of sales (sales / exp).Keywords: konservatisma and income tax disputes]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG GO PUBLIK DI BEI ]]>
<![CDATA[ Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 ]]>
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<![CDATA[The reseach is in an examinitam which examine and analyze the influence of size of the company, business risk, active growth, and profitability towards the capital structure in go public manufacture company in Indonesia Stock Exchange in 2007-2009.The Population of the research is a manufacture company which is joined In Indonesia Stock Exchange since 2007 until 2009. Meanwhile, the sample of the research is a go public manufacture company which is joined in Indonesia Stock Exchange from 2007 to 2009 by taking’’ Purposive Sampling’’ sample.The Result of the research shows that the hypothesis examination result shows that: (a). The size of the company has positive significant influence towards the capital structure of go public manufacture company in 2007-2009. (b). The business risk doesn’t have influence towards the capital structure of go public manufacture company in 2007-2009. (c) The active growth has positive significant influence towards the capital structure of go public manufacture company in 2007-2009. (d) Profitability has negative significant influence towards the capital structure of go public manufacture company in 2007-2009. The size of company, business risk, active growth, and profitability simultantly has an influence towards the capital structure variable.Keywords: The size of the company, business risk, active growth, and capital structure profitability.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM SYARIAH (Study pada Saham yang terdaftar di JII 2005-2010) ]]>
<![CDATA[ Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 ]]>
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<![CDATA[This study aims to provide empirical evidence, Factors - Factors affecting retrun Islamic stocks (study on stocks listed in JII (Jakarta Islamic index).Objects in this study is a company registered in the JII (Jakarta Islamix Index) in 2005 until 2010. The samples in this study were nine companies. The method used in the sampling is purposive sampling method. Statistical analysis tool used is multiple regression with a significance level.The results of the analysis said that earnings per share and return on investment have a significant and positive then hopotesis acceptable. While the debt to equity ratio and significant and positive effect of inflation, price-book value and the exchange rate is not significant then the hypothesis is rejected, firm size is not significant then the hypothesis is accepted.Keywords: Earnings per share, Retrun on investment, debt to equity ratio, price-book value, the size of the company, of inflation, exchange rates and stock returns sharia.]]>
