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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 114 Documents
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Search results for , issue "Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012" : 114 Documents clear
ANALISIS RASIO CAMEL TERHADAP PREDIKSI KONDISI BANK BERMASALAH DI 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

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Abstract

This research aimed to analyze the bank's financial ratios to predict problem banks in Indonesia. Variables used a seven-bank financial ratios namely CAR, NPL, ROA, LDR, ROE, BOPO and NIM. The research data obtained in the census which shall mean the entire population used in the research, amounting to 123 banks in the years 2007-2009. Analysis tool used is the logit regression.The results of multivariate tests showed that the CAR, NPL, ROA, LDR, ROE, and NIM BOPO not significantly affect the probability of the condition of troubled banks in Indonesia. The accuracy of prediction of the condition of troubled banks by 94.1% in 2007-2009.Keywords: CAMEL, Condition Bank, CAR, NPL, ROA, LDR, ROE, BOPO and NIM
EFEKTIFITAS DAN KONTRIBUSI PENERIMAAN PBB TERHADAP PENDAPATAN DAERAH KOTA 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

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This study aims to determine the effectiveness of Land and Building Tax Revenue Local Government City of Semarang, to know the rate of revenue growth in the city of Semarang and Local Government to determine the contribution Receipts Tax on income from land and building local government area of Semarang.The population in this study are the data in the PBB Tax Office City of Semarang. With the potential of data samples, the PBB acceptance of Semarang and Semarang revenue. Research data in the form of secondary data obtained from the Central Bureau of Statistics, Office of the DGT, and the PBB KPP Semarang period of time period from 2006 to 2010.From the data obtained it can be concluded that the average city of Semarang on the effectiveness of the PBBited Nations from 2006 to 2010 amoPBBted to 87.17% effective with the criteria. This is caused by the target property tax Semarang city has not been achieved to the fullest. The average value of the rate of growth in Revenue realization of Semarang began in 2006-2010 of 23.42%. The average contribution to the property tax revenue the city of Semarang in years 2006 to 2010 amoPBBted to 14.12% belonging to the category of lessKeywords: Effectiveness of the PBB, The Growth Rate of Revenue and Contribution Revenue Against PBB
ANALISIS PENGARUH CAR, NPL, BOPO, LDR, DAN NIM TERHADAP ROA PADA PERUSAHAAN PERBANKAN DI 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

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Abstract

The study aims to analyze the effect of Capital Adequacy Ratio (CAR), non-performing loans (NPL), Operating Expenses to Operating Income (BOPO) , Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), to the Banking Profitability (ROA). Population in this study is a commercial bank registered in the Bank Indonesia year period 2007-2009. Number of samples were 332 banks registered in the Bank Indonesia. Study sample is taken with certain criteria that companies belonging to banking in general banks in early 2007 to 2009, and the bank has published its financial statements in the year 2007-2009 as well as having a complete variable according to the author of the analysis.The research method used in this study is multiple regression analysis, to test the hypothesis. Before using multiple regression analysis, conducted tests of normality, the assumption of classical test and multiple regression.Based on the results of the feasibility test model using the F test showed that the CAR, NPL, BOPO, LDR, and NIM have a significant effect on ROA in the banking public bank with a significance level of 0.000. Adjusted R ² value in the regression model obtained for 0.647 bank. This suggests that the major influence of the independent variable is CAR, NPL, BOPO, LDR, and NIM, to the dependent variable (ROA) of 64,7% while the remaining 35,3% influenced by other factors. If the R ² value closer to 1 the independent variables (CAR, NPLs, BOPO, LDR and NIM) the stronger influence in explaining the bound variable (ROA). While based on the hypothesis test results indicate that the variable CAR, LDR, and NIM significantly positive effect on ROA. NPL negative effect on ROA is not significant. While a significant negative effect BOPOvariables to ROAKey words: CAR, NPL, BOPO, LDR, NIM, ROA
PROGRAM STUDI S1 AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS STIKUBANK SEMARANG 2012
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This study is a study that tested the profitability, company size and outsider ownership terhadapa period presentation and announcement period. Signal in accordance with the theory that an action taken by management to provide guidance to investors about how the management of the company's prospects look, with a signal - a signal success or failure of management (agent) who presented to the owner (principal).Based on the theory that the signal to see a signal - a signal success or failure of the company, the company tried to publish financial statements have been audited to the public in an  accurate and timely. In this study, this study used a purposive sampling and obtain samples of 279 samples of the company. By using multiple regression analysis to explain the relationship between these variables.The results of the test is the test statistic indicates only the size of the company are significantly negative effect on the presentation period, while profitability and outsider ownership does not affect the span of just presenting Retrieved ukuan companies are significantly negative effect on the announcement period, while profitabilias and outsider ownership does not affect the announcement periodKeywords: range of time of presentation, the announcement period, profitability, firm size, outsider ownership.
RASIO KEUANGAN DALAM MEMPREDIKSI LABA PADA MASA YANG AKAN DATANG
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

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This study aims to find out financial ratios in predicting earning changes manufacturing firms period 2007-2009. There are 5 financial ratios [ Long Term Debt Equity (LTD), Net Income to Net Worth (NINW), Inventory Turn Over (ITO), Gross Profit Margin (GPM), and Net Income to Sales (NIS). Factor analysis is used to find out financial earnings in predicting earning changes.Data in this study are from manufacturing firms listed on Indonesian stock exchange during 2007-2009. The empirical results show that Long Term Debt Equity (LTD), and Net Income to Net Worth (NINW) capable be used to predicting earning changes in future. While Inventory Turn Over (ITO), Gross Profit Margin (GPM), and Net Income to Sales (NIS) uncapable to predicting earning changes in the future.Keyword: earning changes, Long Term Debt Equity (LTD), Net Income to Net Worth (NINW), Inventory Turn Over (ITO), Gross Profit Margin (GPM) and Net Income to Sales (NIS)
HUBUNGAN INTERDEPENDENSI ANTARA MANAJEMEN LABA DENGAN INDEKS PENGUNGKAPAN SUKARELA
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

This study is a study that examined the relationship between earnings management relations with interdependence between voluntary disclosure index.The population in this study is a manufacturing company listed on the Stock Exchange in 2010. In this study, researchers used purposive sampling and obtained samples of some 93 companies.Results research get the value of p = 0.003 for the relationship between the index of disclosure of earnings management.. In contrast, earnings management conducted no significant effect on disclosure index (p value = 0.430).Keywords: Earnings management, Leverage, Stock Capitalization, Return, Net Profit, Voluntary DisclosureIndex
PENGARUH FAKTOR – FAKTOR PERUSAHAAN TERHADAP PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

This research is to analyze the effect of liquidity, leverage, firm size, NPM, and the status of the company there are variables in the voluntary disclosure manufacturing companies listed on the Stock Exchange.The population in this study is a manufacturing company listed on the Stock Exchange in the year 2006-2009. The sampling technique used purposive sampling method to publish financial statements and notes to the financial statements in 2006-2009 respectively, have positive earnings.The results showed that: (a) Liquidity and insignificant negative effect on voluntary disclosure. (B) Leverage positive and  ignificant impact on voluntary disclosure. (C) The Company size has positive and significant impact on voluntary disclosure. (D) NPM influence negative and significant impact on voluntary disclosure. (e) status company and a significant negative effect on voluntary disclosure. Liquidity, leverage, firm size, NPM, and the status of the company together (simultaneously) a significant effect on voluntary disclosure variable.Keywords: liquidity, leverage, firm size, firm NPM and status, voluntary disclosure
AUDIT DELAY DAN TIMELINESS AUDIT DELAY AND TIMELINESS
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This study is a study that examined the financial leverage ratio and liquidity, ownership structure and institutional ownership is public ownership, as well as the auditor's opinion, and the size of the KAP of audit delay and timeliness. Signal in accordance with the theory that an action taken by management to provide guidance to investors about how the management of the company's prospects look, with a signal - a signal success or failure of management (agent) who presented to the owner (principal).Based on the theory that the signal to see a signal - a signal success or failure of the company, the company tried to publish financial statements have been audited to the public in an accurate and timely. In this study, this study used a purposive sampling and obtain samples of 278 samples of the company. By using multiple regression analysis and logistic regression to explain the relationship between these variables.The test results show that the t statistic leverage, liquidity, institutional ownership, public ownership, the auditor's opinion, and does not affect the size of the KAP audit delay. Firm size is only just acquired a significant effect on the timeliness, while leverage, liquidity, institutional ownership, public ownership and auditor's opinion does not affect the timeliness.Keywords: audit delay, timeliness, leverage, liquidity, institutional ownership, public ownership, auditor's opinion, and the size of the KAP.
ANALYSIS OF THE EFFECT OF ACCOUNTING EARNINGS AND OPERATING CASH FLOW TO STOCK RETURN MANUFACTURING COMPANIES LISTED ON STOCK EXCHANGES IN INDONESIA
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

The financial report is a major source of financial information that is essential for a number of users or investors in making economic decisions. The importance of the financial statements as a source of information for investors, raises the interest to examine the information in the financial statements in particular accounting earnings and operating cash flow are reflected in stock returns.The problem in this study is how the Accounting Profit, Operating Cash Flow to stock return on manufacturing companies in Indonesia Stock Exchange (IDX). While the purpose of the study is to examine and analyze the effect of accounting earnings, operating cash flow to stock return on manufacturing companies in Indonesia Stock Exchange (IDX).The population in this study is a manufacturing company listed on the Indonesia Stock Exchange as many as 54 companies. Sample was determined by purposive sampling technique in order to obtain a representative sample in accordance with the specified criteria. The sample in this study was 162 manufacturing companies. The variable in this study is twofold; independent variables include Accounting Earnings and Operating Cash Flow. As for the dependent variable is the stock return in the manufacturing companies listed on the Stock Exchange.The results of the analysis has been done, it can be seen that the Profit Accounting and Operating Cash Flow has a positive and significant impact on stock returns, which means higher accounting earnings and operating cash flow, the greater the benefit you'll get from ownership of shares (stock returns).Keywords: Accounting Profit, Operating Cash Flow and Stock Return
PENGARUH RASIO KEUANGAN TERHADAP HARGA SAHAM
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

Thi s research aim to determine and analyze the effect of CAR (Capital Adequacy Ratio), KAP (Earning Assets), BOPO  (Operating Expenses to Operating Income) and LDR (Loan to  Deposit Ratio) to stock price. Population to be studied were the banking companies listed in Indonesia Stock Exchange in 2007-2010. With a purposive sample method, the samples used were 22 banking companies. Analysis of the data used in this research is the classical assumption perfomed, multiple regression analysis, the strength of the model and performed, hypotheses performed.The results of this research is the CAR (Capital Adequacy Ratio) has a negative effect and no significant to stock price. Therefore, the first hypothesis (H1) which states that the CAR (Capital Adequacy Ratio) has a positive effect to stock price is declined. KAP (Earning Assets) has a negative effect and no significant to stock prices. Therefore, the second hypothesis (H2) which states that the KAP (Earning Assets) has a positive effect to stock price is declined. BOPO (Operating Expenses to Operating Income) has a negative effect and significant to stock price. Therefor, the third hypothesis (H3) which states that BOPO (Operating Expenses to Operating Income) has a negative effect to stock price is received. LDR (Loan to Deposit Ratio) has a negative effect and no significant to stock price. Therefore, the fourth hypothesis (H4) which states that the LDR (Loan to Deposit ratio) has a positive effect to stock prices is declined.Keywords: CAR, KAP, BOPO, LDR, stock price

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