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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 61 Documents
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Search results for , issue "Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015" : 61 Documents clear
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS GOOD CORPORATE GOVERNANCE (Perusahaan yang Terdaftar Dalam Laporan Indeks CGPI Tahun 2011-2013)
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to examine investment opportunities, concentration of ownership, leverage, asset composition, company size, profitability, to the quality of good corporate governance listed on the Indonesia Stock Exchange. The population in this study are 60 companies CGPI listed on the stock exchange Indonesia 2011-2013. Data were analyzed using multiple linear regression analysis. Results of the analysis showed that the variable investment opportunity negative, company size, profitability positif influence quality good corporate governance. While variable, concentration of ownership, leverage, asset composition does not influence quality good corporate governance.Keywords: Investment Opportunity, Concentration of Ownership, Leverage, Asset Composition, Company Size, Profitability, Good Corporate Governance
PENGARUH INFORMASI LABA DAN KOMPONEN ARUS KAS TERHADAP HARGA SAHAM (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode Tahun 2009-2012)
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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Abstract

The purpose of this study was to examine and analyze the effect of earnings information and components of cash flow consisting of operating cash flow, cash flow investment, and financing cash flows to the stock price on manufacturing companies listed in Indonesia Stock Exchange 2009-2012 period. The samples in this study using purposive sampling technique, so it was chosen as many as 315 companies. The data in this study is secondary data obtained from the Indonesian Stock Exchange (IDX). Statistical methods used to analyze data using multiple regression analysis. The variables used were accounting profit, cash flow component that operating cash flows, investment cash flow, cash flow financing as the independent variable, while the share price as the dependent variable. Of testing hypotheses, this study resulted in the finding that the variable accounting profit, operating cash flow, cash flow and cash flow financing investments have a significant positive effect on stock prices.Keywords: Information Profit, Cash Flow Component, and Stock Prices
PENGARUH EARNING PER SHARE (EPS), RETURN ON ASSET (ROA), RETURN ON EQUITY (ROE), DAN CURRENT RATIO (CR) TERHADAP HARGA SAHAM 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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Abstract

This study aimed to examine the effect of Earning Per Share (EPS), Return On Asset (ROA), Return On Equity (ROE), and Current  Ratio (CR) of stock price manufacturing companies listed on the Indonesia Stock Exchange (IDX). The population is the entire manufacturing company in Indonesia Stock Exchange (IDX) with 152 companies and research during the period of 2011-2013. Samples taken in this study is 68 companies. The sampling technique used purposive sampling. The analytical tool used in study is Multiple Linear Regression Analysis. The results showed that for the test statistic F-test, Earning Per Share (EPS), Return On Asset (ROA), Return On Equity (ROE), and Current  Ratio (CR) jointly influence on stock prices. Partial results of hypothesis testing indicates that there is a positive effect of the Earning Per Share (EPS) of the stock price. As for the Return On Asset (ROA), Return On Equity (ROE), and Current Ratio (CR) showed no effect on stock prices. Keywords: Earning Per Share, Return On Asset, Return On Equity, Current Ratio, and Stock Price
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL 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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Abstract

The purpose of this study was to analyze the influence of the commissioners, leverage, company size, profitability and managerial ownership on the disclousure of corporate social responsibility. The populations of this study is manufacturing companies which are listed in Indonesia Stock Exchanged  during 2010 – 2013. The samples were selection using purposive sampling method is manufacturing company amount 27 companies. Technique test of data is by using multiple linear regression analysis. The analysis showed that the variables have a significant positiveeffect on the diclosure of corporate social responsibility is leverage. While commissioners,company size, profitability and managerial ownership does not significanly influence the disclosure of corporate responsibility.Keywords: Commissioners, Leverage, Company Size, Profitability and Managerial Ownership
PERAN CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP RISK DISCLOSURE PADA PERUSAHAAN PERBANKAN 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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Abstract

This research was conducted to test the effect of corporate governance to risk disclosure of banks firms. Corporate governance are identified as the Board Size, The Proportion of Independent Director, The Proportion of Woman Director, The Educational Background of Director, The Culture Background of Director, The Number of Board Meetings, The Number of Audit Committee Meetings, The Proportion of Independen Audit Committee Members and Leverage.The population used in this study is the Banking Company listed in Indonesia Stock Exchange ( IDX ) during 2011-2013. Sampling method used is purposive sampling, with a total sample of 94 and 34 companies that meet the criteria. The test results showed that the variable The Board Size, The Number of Audit Committee Meetings, and The Proportion of Independen Audit Committee Memberspositive and significant on the Risk Disclosure. The Proportion of Independent Director, The Educational Background of Director, and The Number of Board Meetings negative no significant on the Risk Disclosure. The Proportion of Woman Director, and The Culture Background of Directorpositive and no significant on the Risk Disclosure. And Leverage  negative and a significant on the Risk Disclosure.Keywords: Corporate Governance, Leverage, Risk Disclosure
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN DAMPAK CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP REAKSI INVESTOR (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI 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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Abstract

This study aims to determine the effect of company characteristics on the disclosure of corporate social responsibility (csr) and the impact of corporate social responsibility (csr) of the investor reaction. Population in this research are manufacturing companies listed in Indonesia Stock Exchange 2010-2013. The sample in this study were taken by purposive sampling method. Data were analyzed using multiple regression analysis. Results of the analysis showed that the variables that have an influence on the disclosure sognifikan social responsibility is profitability, company profiles and commissioners. While the size of the company, the company's ownership does not affect the disclosure of social responsibility and social responsibility disclosure does not affect the reaction of investors.Keywords: Company Size, Profitability, Company Profile, Board of Directors, Ownership of The Company, Investor Reaction
PENGARUH RASIO KEUANGAN DAN RASIO PASAR TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010 – 2013
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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Abstract

This study examines the effect of Earning Per Share, Debt to Equity Ratio, Return On Asset, Price to Book Value of the stock return. This research was conducted at the Indonesian Stock Exchange by using go public manufacturing compaines period 2010-2013. This sampling method used purposive sampling with the observationperiod from 2010-2013. The sample of this study where 72 manufacturing company that meet the criteria. Relationship and (or) influence between variable is describe by using multiple regression analysis. The result show that the Earning Per Sahare,Debt to Equity Ratio, and Price to Book Value had no significant effect on stock Return. Whearess the Return On Assets significant to the Stock return.Keywords: Earning Per Share, Debt to Equity Ratio, Return On Asset, Price to Book Value and Stock Return
PENGARUH PENGUNGKAPAN INTELLECTUAL CAPITAL TERHADAP COST OF EQUITY CAPITAL PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2010-2012
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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Abstract

This study aims to analyze the effect of intellectual capital disclosures are reported to the company's annual cost of equity capital. Intellectual capital disclosure are tested per component of human capital and structure capital. In this research equity capital is measured by multiple- rate dividend growth model that has been modified, whereas to measure intellectual capital disclosures using index Li et al. (2008). This study using purposive sampling method resulting in 99 samples of companies listed on the Indonesian Stock Exchange (BEI) in the period 2010-2012. The research proves that the intellectual capital disclosure both human capital and the structure capital is not shown to have a relationship to the cost of equity. This of intellectual capital disclosure can not lower the cost of equity.Keywords: Intellectual Capital Disclosures, Human Capital, Structure Capital, Cost of Equity Capital
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN PRODUK DOMESTIK REGIONAL BRUTO TERHADAP BELANJA MODAL PEMERINTAH DAERAH KABUPATEN/KOTA JAWA TENGAH
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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Abstract

This study aims to examine and analyze the influence of local revenue,the general allocation fund, a special allocation fund,and gross regional domestic product of the capital expenditures in 35 districts or municipalities in the province of Central Java. The sample in this study covers the whole district or city in the province of Central Java during the years 2010-2013 a total of 140 data, while the next few samples eliminated due to a problem of autocorrelation and a problem of heterokedastistas, so the sample size to 118. Based on research that has been done, the results found that:local revenue a positive effect on capital expenditure significantly,the general allocation fund a positive effect on capital expenditure significantly,a special allocation a negative affect on capital expenditure significantly,regional gross domestic product a positive effect on capital expenditure no significantly.Keywords: Local Revenues, General Allocation Fund, A Special Allocation Fund, Gross Regional Domestic Product and Capital Expenditures
ANALISIS PENGARUH FINANCIAL STRENGTH, RISIKO BISNIS, INVESTEMENT OPPORTUNITY, STRUCTURE ASSETS, DAN RETURN ON ASSETS TERHADAP FINANCIAL LEVERAGE (Pada Perusahaan Manufaktur 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
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study was conducted to examine the effect of financial strength, business risk, opportunity Investments, asset structure and return on assets to financial leverage. The population used in this research are manufacturing companies listed in Indonesia Stock Exchange during 2011-2013.The sampling technique used is pusposive sampling. The number of samples obtained as much as 68 manufacturing companies. The analysis technique used is multiple linear regression analysis and using t-test, Model test with significance level α = 5%. It also made the classic assumption test including normality test, multicolinearity test, test and test heteroskedastisitas autokorelasi. Results of the analysis can be concluded that the financial strength, business risk and asset structure and significant positive effect on financial leverage. While the investment opportunity has no influence on financial leverage. And proceeds to ROA significant negative effect on financial leverage. For further research is recommended to investigate all companies listed on the Stock Exchange, not only manufacturing companies alone so that it can be generalized to all companies.Keywords: Financial Strength, Business Risk, Opportunity Investments, Asset Structure, Return On Assets, Financial Leverage

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