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Jawa tengah
INDONESIA
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
PENGARUH DANA ALOKASI UMUM TERHADAP BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI PEMODERASI (Studi Pada Kabupaten/Kota Provinsi Jawa Tengah 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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Abstract

The local government allocated funds in the form of capital expenditure in the local budget to increase fixed assets. During this shopping areas more widely used for routine spending relatively less productive. The purpose of this study is to prove empirically the effect of General Allocation Fund for Capital Expenditure in the District / City Central Java province in the year 2011-2013 with moderation variables Economic Growth. The population in this study is the Regency / City Central Java Province which consists of 35 District / City. This study uses secondary data such as Realization Report 2011-2013 budget. In this study, the test model for hypothesis testing will be done using Moderated Regression Analysis. The data has been collected and analyzed in advance with the classic assumption test. Based on the results of this study concluded that the General Allocation Fund has a positive influence on Capital Expenditure. Direction regression coefficient is positive, meaning that an increase in the General Allocation Fund will increase capital expenditures. Economic growth does not affect the Capital Expenditure. Economic growth does not moderate the relationship with the general allocation fund capital expenditures.Keywords: General Allocation Fund, Economic Growth and Capital Expenditure
ANALISIS FAKTOR YANG MEMPENGARUHI ROA BANK UMUM DI INDONESIA YANG TERDAFTAR PADA BURSA EFEK INDONESIA (BEI)
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 determine Analysis of Factors Influencing Financial Performance of Commercial Banks Listed In Indonesia Indonesia Stock Exchange. The population in this study is a banking company that is listed on the stock exchange Indonesia 2009-2012. The sample in this study were taken by purposive sampling method. Data were analyzed using skewness-kurtosis normality test, classical assumption, koofisiendeterminasi test, F test and test hypotheses. The results of hypothesis testing the first hypothesis testing results showed that CAR is not a significant positive effect on ROA. The second hypothesis testing results showed that LDR significant positive effect on ROA. The third hypothesis testing results showed that the NPL significant negative effect on ROA. The fourth hypothesis testing results showed that no significant DER positive effect on ROA.Keywords: CAR, LDR, NPL, DER, ROA
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2012-2014
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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The capital struktur modal is a balance between the use of equity capital with the use of debt, which means how much equity and how much debt will be used, so as to generat optimal capital structure. This study aims to examine the effect of propability, aset struktur, sales growth and size of the company’s capital srtuktur on manufacturing companies Listed in Indonesia Stock Exchange (BEI) in the year 2012-2014. The data used is data companies Listed on the Stock Exchange in the period 2012-2014. Researchers using purposive sampling and obtained a sample of 181 observation data. Analysis of data using multiple linier regression testing. The results showed that :Profitability negatif effect on the capital structure, asset structure does not effect the company’s capital structure, sales growth did not effect the company’s capital structure, the size of the company and significant positif effect on the company’s capital structure.Keywords: Profitability, Asset Structure, Sales Growth, Firm Size and Capital Structure
ANALISIS FAKTOR–FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR GO PUBLIC (Studi Empiris Pada Perusahaan Manufaktur 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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This study aims to analize the influence between the asset structure, profitability, firm size, liquidity and business risks to capital structure of manufacture companies which listed in Indonesian Stock Exchange. This study uses a quantitative method, with secondary data obtained from the Indonesia Stock Exchange and the Indonesian Capital Market Directory. Samples were selected by purposive sampling and obtained 89 samples of manufacture companies listed in 2011-2013. Methods of data analysis was done by using multiple regression test to determine the effect of asset structure, profitability, company size, liquidity and business risks to capital structure.Results of this study stated that the size of the firms have a significant positive effect on the capital structure, profitability and liquidity have a significant negative effect on the capital structure, while the structure of the assets and business risks do not affect the capital structure.Keywords: Asset Structure, Profitability, Company Size, Liquidity, Business Risks, Capital Structure
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (Periode Tahun 2011–2012)
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 determine the effect of Return on Assets (ROA), Debt to Equity Ratio (DER), Earning Per Share (EPS), Current Ratio (CR), Price to Book Value (PBV) and Total Asset Turnover (TATO) to Return stock company belonging to the category of businesses and services listed in Indonesia Stock Exchange (IDX). The object of this research is all manufacturing companies listed on the Stock Exchange Indonesi the period 2011-2012. Determination sample with purposing sampling method is based on the availability of data during the study period and the type of data is secondary data, while the analisia method used in this study is a multiple linear regression model. The results of this study indicate that each variable has a different effects ie ROA gave the positive and significant impact on stock returns, DER and PBV negatively and significantly, while the EPS, CR and TATO with the same give and no significant positive effect on stock returns. Conclusion. This study shows that the regression model is formed by the independent variables consisting of ROA, DER, EPS, CR, PBV and TATO can be used to predict stock returns in manufacturing companies listed in Indonesia Stock Exchange (IDX).Keywords: Stock Return, Return On Assets, Debt to Equity Ratio, Earnings Per Share, Current Ratio, Price to Book Value, Total Asset Turnover
PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, KEBIJAKAN DIVIDEN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 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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The purpose of this study was to determine the influence investment decisions, financing decisions, dividend policy and the profitability of the firm is value. This research was conducted at the Indonesian Stock Exchange by using go public manufacturing company.The population this studyare155companies listedinIndonesia Stock Exchange in2010-2013. The sampling method used purposive sampling. The amount of sample using 14 companies.Mechanicaltesting ofthe dataisbyusing multiple linearregressionanalysis The result showed that Investment decisions, financing decisions, dividend police and profitabilty significant positive effect to firm value.Keywords: Investment Decisions, Financing Decisions, Dividend Policy, Profitability, Firm Value
PENGARUH EQUITY TO TOTAL ASSET RATIO (EAR), LOAN ASSET RATIO (LAR), CAPITAL ADEQUENCY RATIO (CAR), NON PERFORMING LOAN (NPL), DAN LOAN DEPOSIT RATIO (LDR) TERHADAP RETURN ON ASSET (ROA) (Pada Perusahaan Perbankan Periode 2009-2013)
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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The study examines the effect of EAR, LAR, CAR, NPL, and LDR to ROA. This research was conducted at the Indonesian Stock Exchange by using a go public banking company as the unit analysis. The sampling method used purposive sampling with the observation period from 2009 to 2013. Relationship and (or) influence between variable is described by using multiple regression analysis. Result of this research show that simultancy independent variables EAR, LAR, CAR, NPL, and LDR have significant influent to ROA. While, partially EAR and LDR have positive influent and significant to ROA. Evenwhile LAR, CAR, and NPL has negatif influent and significant to ROA.Keywords: Equity to Total Asset Ratio, Loan Asset Ratio, Capital Adequacy Ratio, Non Performing Loan, Loan to Deposit Ratio, Return On Asset
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DEVIDEN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 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 analysis of factors influencing the dividend policy. This study was conducted to examine the effect of Current Ratio, Debt to Equity Ratio, Growth, Collateralizable Assets and Return on Equity Dividend Payout Ratio on manufacturing companies listed in Indonesia Stock Exchange during 2011-2013. The data is obtained based on Indonesian Capital Market Directory (ICMD) and the Indonesia Stock Exchange (BEI) 2011-2013 publications using analysis unit manufacturing company.The population in this study are 151 companies listed in Indonesia Stock Exchange in 2011-2013. The sample selection was conducted using purposive sampling of 100 companies. Data testing technique is to use multiple linear regression analysis. The analysis showed that the variables Current Ratio, Collateral Assets, Return on Equity positive effect on dividend policy. While the Debt Equity Ratio, GROWTH negatively affect dividend policy.Keywords: Current Ratio, Debt Equity Ratio, Growth, Collateral Assets, Return on Equity, and Dividend Payout Ratio
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CAPITAL ADEQUACY RATIO PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009-2013
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 analyze the effect of Return On Asset, Non Performing Loan and Loan to Deposit Ratio of Capital Adequacy Ratio Banking companies listed on the Indonesia Stock Exchange. Population in this study are the financial statements of banking companies in Indonesia, published by the Stock Exchange during the period 2009-2013. The technique of collecting samples in this study using purposive sampling method which samples are teken based on the criteria used by the researchers. Samples taken as many as 22 commercials banks in 2009-2013. The result showed that Return On Asset have negative significant, Non Performing Loan have negative not significant, and Loan to Deposit Ratio have negative not significant to Capital Adequacy Ratio. Keywords: ROA, NPL, LDR, and CAR
PENGARUH LEVERAGE, PROFITABILITAS, DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur 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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This study aimed to get empirical evidence of: (1) Effect of Leverage Against Company Value (2) Effect of Profitability of the Company Value (3) Effect of Corporate Social Responsibility Disclosure on Corporate Value. Collecton data using purposive sampling method. The study population was all manufacturing companies listed in Indonesia Stock Exchange in 2010-2013 amounted to 155 companies. The sampling technique is purposive sampling. The research sample totaled 150 companies. Analysis of data by multiple regression. Results of this study concluded that: (1) Leverage significant positive  effect on the value of the company to, (2) Profitability significant positive effect on the value of the company, (3) CSR is not effect onfirm value.Keywords: Leverage, Profitability, CSR, Corporate Values