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Students´ Journal of Accounting and Banking
Published by Universitas Stikubank
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
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Articles 61 Documents
Search results for , issue "Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015" : 61 Documents clear
FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS BANK (Studi Empirik Pada Industri Perbankan Di Bursa Efek Indonesia Tahun 2010-2013)
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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This study aimed to analyze the influence of the Capital Adequacy Ratio (CAR), Loan Deposit Ratio (LDR), Non Performing Loan (NPL), Debt Equity Ratio (DER) to the return on assets (ROA) at Commercial Bank. The population in this study is a commercial bank in Indonesia, which is listed on the Indonesia Stock Exchange (IDX) and still in operation during the years 2010 to 2013. Commercial banks may include state-owned banks, national private banks and foreign banks and mix. The sample in this study was obtained by the method of purposive sampling that samples taken based on the criteria used by researchers. Samples taken as many as 24 commercial banks. Data company then tested by means of multiple linear regression analysis. The results of this study addressed that the Capital Adequacy Ratio (CAR), Loan Deposit Ratio (LDR) and no significant negative impact on the return on assets (ROA). While the Non Performing Loan (NPL) is not significant and positive effect Debt Equity Ratio (DER) and a significant negative effect on the return on assets (ROA). Thus the higher the Debt Equity Ratio (DER) shows the composition of total debt greater than the total equity and impact the greater the burden on companies to outsiders that will affect the profitability of banks.Keywords: Capital Adequacy Ratio (CAR), Loan Deposit Ratio (LDR), Non Performing Loan (NPL), Debt Equity Ratio (DER), Return On Assets (ROA)
PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH INTERGOVERMENTAL REVENUE, UKURAN PEMERINTAH DAERAH DAN LEVERAGE TERHADAP KINERJA KEUANGAN PEMERINTAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH PERIODE TAHUN 2011-2013
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 the influence of Local Taxes, Levies, Intergovernmental Revenue, Local Government Size and Leverage for Financial Performance Regency / City in Central Java province Period 2011-2013. The data used is data Local Taxes, Levies, Intergovernmental Revenue, Local Government Size, Leverage and Financial Performance in the Government of Regency / City Central Java. Samples were obtained as much as 76 data. The research data were then tested by multiple linear regression. The results showed that: Local tax positive effect on the financial performance of the government. Levies positive effect on the financial performance of the government. Intergovernmental Revenue has no effect on the financial performance of local governments. Size of Local Government has positive influence on the financial performance of the government. Leverage local governments have no effect on the financial performance of local governments.Keywords: Local Taxes, Levies, Intergovernmental Revenue, Local Government Size, Leverage and Financial Performance Government
PENGARUH PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) (Studi Empiris Di Kabupaten/Kota Provinsi Jawa Tengah Periode Tahun 2010-2012)
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 local tax revenue and levies to revenue. The population in this study is Kabupeten / town in Central Java province in 2010-2012 period. Sampling technique in this research is to use saturated samples. The data analysis technique used is multiple linear regression. Based on the test results it can be concluded that : (a) Local Taxes significant positive effect on the original income. (b) Levies no significant positive effect on the original income.Keywords: Regional Revenue, Local Taxes, Levies
PENGARUH UKURAN PERUSAHAAN, STRUKTUR AKTIVA, PERTUMBUHAN PENJUALAN DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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The capital structure is the balance or ratio between foreign capital (long-term) with their own capital. This study aimed to analyze the effect of firm size, asset structure, sales growth and profitability of the company's capital structure on LQ-45 Listed in Indonesia Stock Exchange (BEI). The variables studied include company size, strukrur assets, sales growth and profitability. Population in this research are companies registered in LQ-45 company listed on the Indonesia Stock Exchange (BEI). The sampling method used in this research is purposive sampling method. The sample in this study amounted to 98 companies 2011-2013, while the next few samples after normalize to 80 companies. The analysis used is multiple regression analysis were preceded by the classic assumption test consisting of normality test, heteroscedasticity, multicoloniarity test and autocorrelation test. Based on research thathas beenconducted, it was found that the results variebel in fluentialis the size of the company and the asset structure. While that does not affect the growth of sales and profitability of the capital structure.Keywords: Capital Structure, Company Size, Asset Structure, Sales Growth and Profitability
PENGARUH CAR, RORA, NPM, OEOI, LDR TERHADAP RETURN BPR (BANK PERKREDITAN RAKYAT) DI JATENG
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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The aim of this study is to examine and analyze the influence of CAR, RORA, NPM, OEOI, LDR on returns banking BPR. This research was conducted from 2011 to 2013 in the Rural Bank in Central Java. Data were analyzed using multiple regression test with the classical assumption. Results of the study: (1) There is a positive effect CAR to return the banking BPR. (2) There is a positive effect RORA on the return of the banking BPR. (3) There is a positive effect NPM on the return of the banking BPR. (4)There is a positive effect OEOI on the return of the banking BPR. (5) There is no effect LDR on the return of the banking BPR.Keywords: CAR, RORA, NPM, OEOI, LDR, Return BPR
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2010-2013
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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The study is done to analyze the influence of the size of the company (size), profitability, risk business, and the growth of assets against capital structure. The object of this study is manufacturing companies who listed on the indonesia stock exchange (BEI) years 2010-2013. The kind of data that is used in this research is of secondary data this data obtained from icmd (the indonesian capital markets directory) 2010-2013. This research do with the methods of sampling purposive to obtain samples in accordance with the criteria have been determined. The total sample gained as much as 61 manufacturing companies with a period of research 2010-2013. Data analysis used is regression analysis test double. Research results show that the partial evaluation company size, risk business, and the growth of influential positive assets significantly to capital structure, while profitability have a negative influence significantly to capital structure. Keywords: Capital Structure, Size of The Company, Profitability, Business Risk, The Growth of Assets
PENGARUH PAJAK DAERAH DAN DANA ALOKASI UMUM TERHADAP PENDAPATAN ASLI DAERAH DENGAN BELANJA MODAL SEBAGAI VARIABEL INTERVANING (Studi Pada Pemerintah Kabupaten/Kota Jawa Tengah Pada Tahun 2010-2013)
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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This research was conducted to analyze the influence of local tax and Revenue allocation of Public Funds against the Original Area with the capital expenditures as the variable internaving. The object of this research is the whole district/town in Central Java province consists of 35 Kabupaten/Kota. This study uses secondary data from local government BUDGETS and analyzed with path analysis. The results showed (1) there is a positive influence and significant tax areas towards capital expenditure, (2) there is a significant and positive influence of the General Allocation of funds towards capital expenditure, (3) there is a significant and positive influence of local tax Revenue Expenditure against Original Area, (4) there is a significant and positive influence of the General Allocation Funds against the original Revenue areas, (5) there is a positive and significant influence of capital expenditures against Revenue Against the original Area (6) the variable capital expenditures are not proven to mediate the influence of Regional Taxes and funds Allocation against the original Revenue areas.Keywords: Regional Tax (P_Daerah), General Allocation Funds (DAU), Capital Expenditures (BM), and The Original Area Revenue (PAD)
PENGARUH UKURAN PERUSAHAAN (SIZE), PROFITABILITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR)
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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The study aimed to examines the effect of size, profitability, and institutional ownership on Corporate Social Responsibility (CSR). The data used is annual report of companies listed in Indonesia Stock Exchange 2012-2013 period. The sampling method used purposive sampling. The results showed that size and profitability has significant effect on Corporate Social Responsibility (CSR). Whereas the institutional ownership had no significant effect on Corporate Social Responsibility (CSR).Keywords: Size, Profitability, Institutional Ownership, and CSR
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP HARGA SAHAM (Studi Kasus Pada Perusahaan Pertambangan Yang Terdaftar Di BEI Tahun 2011-2013)
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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This study aimed to examine the effect of Return On Invesment (ROI), Return On Equity (ROE), Price Erning Ratio (PER), Price to Book Value (PBV) dan Current Ratio of stock price category mining companies listed on the Stock Exchange in 2011-2013 listed on the Indonesia Stock Exchange (IDX). The population is the entire company mining in Indonesia Stock Exchange (IDX) with 40 companies and research during the period of 2011 to 2013. Samples taken in this study is 35 companies. The sampling technique used purposive sampling. The analytical tool used in this study is Multiple Linear Regression Analysis. The results showed that the showed that, between Return On Invesment (ROI), Return On Equity (ROE), Price Erning Ratio (PER), Price to Book Value (PBV) dan Current Ratio jointly influence on stock prices. Partial results of hypothesis testing indicates that Return On Investment (ROI) and significant positive effect on stock prices, Return On Equity (ROE), Price erning Ratio (PER), Price to Book Value (PBV) positive effect was not significant and the Current Ratio (CR) significant negative effect.Keywords: Return On Equity (ROE), Net Profit Margin (NPM), Earning Per share (EPS), Cash Ratio and Stock Price
PENGARUH PROFITABILITAS DAN GOOD CORPORATE GOVERNANCE TERHADAP PRICE TO BOOK VALUE PADA BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011 – 2013
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 examine the influence of Return on Assets, Return on Equity, Return on Investment, and Good Corporate Governance through Price to Book Value of public banking listed at Indonesian Stock Exchange during 2011-2013. Population of this research are Commercial Bank that registered in Indonesian Stock Exchange from 2011 till 2013. Data on this research are coming from Indonesian Stock Exchange (BEI) and Financial Services Authority of Indonesia (OJK). Samples are choosen by purposive sampling method at least 27 company. Data’s test technique by using multiple linear regression analyze. The result showed that Return on Assets, Return on Equity, and Good Corporate Governance have a negative effect but not significant on Price to Book Value. While Return on Investment has a positive effect but not significant on Price to Book Value.Keywords: Return on Assets, Return on Equity, Return on Investment, Good Corporate Governance, and Price to Book Value