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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 YANG BERPENGARUH TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2009 - 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 transform and analyze the effect of profitability, the composition of the board of directors, audit committee number, company size, fiscal loss compensation and leverage against tax avoidance in the mining company listed on the Indonesia Stock Exchange period 2009 - 2013. In this study, researchers used population of all financial data mining company listed on the Stock Exchange during the years 2009-2013. The method used is purposive sampling method. The samples used were 16 mining companies listed on the Stock Exchange during the years 2009-2013 in a row. Test equipment in this study using multiple linear regression, partial test (t test) and a simultaneous test off (f test). Results of this research is the positive effect on the profitability of tax avoidance, independent commissioner has no effect on tax avoidance, the number of audit committee has no effect on tax avoidance, the size of the company a positive effect on tax avoidance, tax loss carryforwards no effect on tax avoidance, and leverage no effect on tax avoidance.Keywords: Profitability, The Composition of The Board of Directors, Audit Committee Number, Company Size, Fiscal Loss Compensation, Leverage, Tax Avoidance
PENGARUH RETURN ON ASSETS, LEVERAGE, CORPORATE GOVERNANCE, DAN KARAKTER EKSEKUTIF TERHADAP TAX AVOIDANCE
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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This research aimed to exam the impact of financial statement indicator to tax avoidance. ROA, leverage, corporate governance, and the executive character were used as an independent variable which were assumed have an impact to tax avoidance (dependent variable) proxied by Cash Effective Tax Rates (CETR). This research do on registered company in Corporate Governace Perception Index (CGPI) on 2011 – 2013 period with 60 observation data for 3 years and the elected company become a sample on this observation its 37 company. The sample collection techniques conducted of purposive sampling. Analysis of the data used is double linear regression analysis test. Tax evasion it’s the way for saving the tax action when still in the corridor of the law. Result of this observation showing if that variable ROA its take a positive effect its not significant to tax avoidance, leverage witch the negative effect to significant tax avoidance, Corporate Governance have a negative effect to tax avoidance and the executive negative character react its not significant to tax avoidance. Advice for researchers next to add of other variables that not yet used and the variable is having contribution in affecting tax avoidance.Keywords: Tax Avoidance, Return On Assets, Leverage, Corporate Governace and Executive Character
FAKTOR-FAKTOR RASIO KEUANGAN YANG BERPENGARUH TERHADAP HARGA SAHAM PADA PERUSAHAAN LQ 45 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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This study aims to examine and analyze Influence Return On Asset (ROA), Net Provit Margine (NPM), Price Earning Ratio (PER), Earning Per Share (EPS), Debt Earning Ratio (DER), Price Book Value (PBV) to the price of shares listed on the company LQ 45. The population in this study are all companies listed on the Indonesia Stock Exchange joined in the Company LQ 45 in 2010-2013. The sampling technique was done by purposive sampling. Based on the purposive sampling obtained a sample of 180 companies for 4 years and was elected to the study sample as many as 96 companies. The data analysis technique used is multiple regression analysis. The results showed that each variable has a different effect, namely ROA, PER, DER provide a positive and significant effect on stock prices, and NPM, EPS, PBV a positive influence on stock, The conclusion of this study indicate that the regression model is formed by the independent variable Return On Asset (ROA), Net ProvitMargine (NPM), Price Earning Ratio (PER), Earning Per Share (EPS), Debt to Equity Ratio (DER), and Price to Book Value (PBV) can be used to predict the price of shares in the publicly traded company listed on the Indonesia Stock Exchange (BEI) in the Company LQ45.Keywords: Return On Asset (ROA), Net Provit Margine (NPM), Price Earning Ratio (PER), Earning Per Share (EPS), Debt to Equity Ratio (DER), Price to Book Value (PBV) dan Harga Saham
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PADA PERUSAHAAN REAL ESTATE AND PROPERTY 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 study aimed to examine the effect of Return On Investment (ROI), Debt To Equity Ratio (DER), Earning Per Share (EPS), Current Ratio  and Size of stock price Real estate and property compenies listed on the Indonesia Stock Exchange (IDX). The results showed that for the test statistic F-test, Return On Investment, Debt To Equity Ratio, Earning Per share, Current Ratio and Size jointly influence on stock prices. Partial results of hypothesis testing indicates that there is a positive effect of the Return Return On Investment, Earning Per Share and Size of the stock price. As for the Debt To Equity Ratio dan Current Ratio indicates a negative effect on stock prices. Keywords: Return On Investment, Debt To Equity Ratio, Earning Per share, Current Ratio, Size and Stock Price
PENGARUH GOOD CORPORATE GOVERNANCE, LEVERAGE, ROA, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA 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 aims to determine the effect of corporate governance, leverage, Roa and size Perusahaann against tax avoidance. Population in this research are manufacturing companies listed in Indonesia Stock Exchange 2011-2013. The sample in this study were taken by purposive sampling method. Data were analyzed using normality test skwinnes-kurtosis, classic assumption test, koofisiendeterminasi test, F test and test hypotheses. The test results In variable Corporate Governance statistically not significant effect on tax avoidance, In the variable Leverage statistically significant negative effect on tax avoidance, In variable Roa statistically significant negative effect on tax avoidance, In variable Company Size statistically significant effect on tax avoidance.Keywords: Corporate Governance, Levarage, Roa, Company Size, Tax Avoidance
PENGARUH STRUKTUR MODAL, PROFITABILITAS, PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi 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 research test the influence of capital structure, profitability, the company growth on the value companies. The research doing in Indonesian stock exchange for 3 years using analysis unit manufacturing company. The method sampling using a purposive sampling by period of 2011 to 2013. The analysis technique that use disregression ordinary least squares (OLS). As a condition for statistical testing has been done normality test and classical assumption that the results show that data distribution is the norm and escaped from the classical assumption. The results of this research suggests that capital structure is positive influence and no significant on the value companies . Profitability and significant effect on firm value.The latest results show that the growth of companies have negative effects and no significant impact on the company.Keywords: Firm Value, Capital Structure, Probability, Growth
PENGARUH CORPORATE TAX RATE, NON DEBT TAX SHIELD, PROFITABILITY DAN OPERATING LEVERAGE TERHADAP TINGKAT HUTANG PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) ANTARA 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 aims to examine and analyze the influence of corporate tax rate, non dept tax shield, profitability and operating leverage of the debt level manufatur companies listed in Indonesia Stock Exchange (BEI) between 2011-2013. The sample in this study as many as 228 companies selected by purposive sampling technique Manufacturing Company listed on the Stock Exchange 2011-2013. But after doing outlier sample to 223 companies. Data analysis was performed using multiple linear regression. The results showed that the Corporate Tax Rate and Profitability significantly negative effect, Non Dept Tax shield positive effect was not significant and Operating Leverage negative effect was not significant on Debt Levels.Keywords: Level of Debt, Corporate Tax Rate, Non-Debt Tax Shield, Profitability and Operating Leverage
PENGARUH CASH POSITION, DEBT TO EQUITY RATIO, RETURN ON ASSETS, GROWTH, DAN FIRM SIZE TERHADAP DIVIDEND PAYOUT RATIO
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 influence analysis cash position, debt-to-equity ratio, return on assets, growth, firm size and dividend payout ratio.The populationin this studyis a manufacturing company that is listed on the Indonesia Stock Exchange 2011-2013. The samples used in this study are listed Manufacturing Company in Indonesia Stock Exchange period 2011-2013. The samples in study were taken by Pooled Data. The samples used by 146 companies.Data were analyzed by using the Ordinary Least Square (OLS) regression. The results showed cash position has no effect on the DPR, DER significant positive effect on the DPR, ROA significant positive effect on the DPR, growth has no effect on the DPR, and firm size significant positive effect on the DPR.Keywords: DPR, Cash Position, DER, ROA, Growth, Firm Size
FAKTOR–FAKTOR YANG BERPENGARUH TERHADAP STRUKTUR MODAL (Studi Empiris 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 aims to examine the effect of Profitability, Current Ratio, AssetStructure, Non-Debt Tax Shield, Sales Growth to Capital Structure in Manufacturing Company listed on the Indonesia Stock Exchange period 2011-2013. The sample that used in this study are Manufacturing Company that listed in Indonesia Stock Exchange period 2011-2013. The sampling method used in this study was purposive sampling. The number of sample that used 77 companies. Data analysis used linear regression berganda Ordinary Least Squares (OLS). The results of this study find that the Profitability, Current Ratio, Stucture Asset variable have significant negative effect to structure of capital, the Non-Debt Tax Shield has significant negative effect to structure of capital, Sales Growth has significant positive effect to structure of capital.Keywords: Structure of Capital, Profitability, Current Ratio, Asset Structure, Non- Debt Tax Shield, and Sales Growth
ANALISIS PENGARUH RASIO PROFITABILITAS, LIKUIDITAS, LEVERAGE, EPS, DAN SIZE TERHADAP RETURN SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (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 determine the effect of profitability ratio (ROA), liquidity (LDR), leverage (DER), EPS, and Size to return stock banking companies listed in the Indonesia Stock Exchange (BEI) 2011-2013. The population in this study are all banking companies listed in the Indonesia Stock Exchange (BEI) 2011-2013. Determination sempel by using purposive sampling. The sample in this study as many as 32 banks that meet the criteria. Methods of data collection in the form of technical documentation and multiple regression analysis as an analytical technique. These results indicate that profitability represented (ROA), liquidity represented (LDR), Leverage(DER), EPS and Size simultaneously significant effect on stock returns. Based on the partial test represented profitability (ROA) significant positive effect on stock returns. While liquidity represented (LDR), Leverage (DER), EPS and Size is no significant effect on stock returns.Keywords: Profitability (ROA), Liquidity (LDR), Leverage (DER), EPS Size, Stock Returns

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