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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 2,418 Documents
 98   99   100   101   102 
PENGARUH PROFITABILITAS, SOLVABILITAS, OPINI AUDIT, UKURAN PERUSAHAAN, UKURAN KANTOR AKUNTAN PUBLIK, UMUR PERUSAHAAN DAN LABA RUGI PERUSAHAAN TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2012-2016) Meliana Dian Puspita, 13.05.62.0005; Kartika, Andi
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to examine and analyze the effect of profitability, solvency, the auditors opinion, the size of the company, size of public accounting firms, age of the firm and profit and loss company to audit delay on manufacturing companies listed in Indonesia Stock Exchange (BEI). The population of this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) during the years 2012 to 2016 that reported complete financial statements and published in Indonesian Capital Market Directory (ICMD) and IDX website. Samples are included in the criteria of this study were 69 companies using purposive sampling method. Methods of data analysis in this study using multiple linear regression analysis using SPSS 19. The results showed that the variables of profitability and the size of the public accounting firms are significant positive effect on audit delay, variable solvency, the auditor’s opinion, the size of the company and age of the firm are not significant negative effect on audit delay, and variable profit and loss company is not significant positif effect on audit delay.Keywords: Audit Delay, Profitability, Solvency, The Auditors Opinion, The Size of The Company, The Size of The Public Accounting Firm (KAP), The Age of The Company and Profit and Loss Company
FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND PAYOUT RATIO (DPR) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE 2014-2016 Yuni Mirati, 14.05.52.0228; Srimindarti, Ceacilia
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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Abstract

This study aimed to examines debt to total asset, return on asset, debt to equity ratio, growth and firm size company to dividend payout ratio on manufacturing companies listed in indonesia stock exchange in the period 2014-2016. The population of this research are manufacturing companies listed in indonesia stock exchange. The sampling method using purposive sampling with the study period of 2014 until 2016 and obtained as many as 165 companies. The technique of data analysis is used multiple regression analysis. The results of this study shows that growth has a negative influence on dividend payout ratio. Firm size has a positive influence on dividend payout ratio. However, debt to total asset, return on asset, and debt to equity ratio has a not effect on dividend payout ratio.Keywords : Debt to Total Asset, Return On Asset, Debt to Equity Ratio, Growth, Firm Size dan Dividend Payout Ratio
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP STRUKTUR MODAL PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2013-2016 Delfia Amanda Flouresa, 15.05.62.0019; Wardjono, Wardjono
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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Abstract

This research is aimed at testing and finding empirical proof influence of profitability, liquidity, sales growth, asset structure, size firm, and bussinees risk toward capital structure of Property and Real Estate sector Companies which listed in indonesian Stock exchange at period of 2013-2016.The sample is taken using purposive sampling technique. Data analysis technique used is multiple linear regression.This result of research show that variableProfitabilty, growth Sales, and asset structure have insignificant influence toward Capital Structure. Variable Size firm has positive significant influence toward Capital Structure. Variable Liquidity, and Bussiness risk have  negative significant influence toward Capital Structure.Keywords : Capital Structure, Profitabilty, Liquidity, Sales Growth, Asset Structure, Size Firm, Bussiness Risk.
FAKTOR-FAKTOR YANG MEMPENGARUHI STUKTUR MODAL (Study Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada tahun 2013-2015) Desi Yuni Pratiwi, 13.05.52.0064; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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This study aims to determining the effect of company size, liquidity, profitability, business risk and asset structure on capital structure at manufacture company listed in Indonesian Stock Exchange 2013-2015. In this study popuation are used companies registered in Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013-2015 . The sampling technique using purposive sampling. Mechanical testing data is to use a multipe linear regression analysis. The results of this study show that company size significant positive correlation to capital structure, Liquidity and profitability significant negative correlation to capital structure. While business risk and asset structure had no significant effect on the capital structure. Key word : Company Size, Liquidity, Profitability, Business Risk, Asset Stucture and Capital Stucture.Keywords: Company Size, Liquidity, Profitability, Business Risk, Asset Stucture and Capital Stucture
PENGARUH ARUS KAS OPERASI, LABA SETELAH PAJAK, DAN PENGUKURAN ARUS KAS TRADISIONAL DALAM MEMPREDIKSI ARUS KAS MASA DEPAN (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016) Amalia Yunika Putri, 13.05.52.0204; Sunarto, Sunarto
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Abstract

This study aims to determine the effect of Cash Flow from Operation, Earnings After Tax, Earnings plus Depretiation and Amortization, and Working Capital to predicting Future Cash Flow at manufacture companies which listed in the Indonesia Stock Exchange. The population on this research is all manufacture company in the Indonesia Stock Exchange in 2012 - 2016. The sampling technique used was purposive sampling. The analytical tool was used is Multiple Regression Analysis. Partial results of this study show the Cash Flow from Operation and Earnings After Tax has a significant positive effect in predicting Future Cash Flows, while Earnings plus Depreciation and Amortization, and Working Capital from Operation are not influential in predicting future cash flows.Keywords: CFO, EARNS, EDPR, WCFO, Future Cash Flow
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, PROFITABILITAS, STRUKTUR MODAL DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi Kasus Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2013-2016) Christina D C M, 14.05.52.0038; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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Abstract

This study aimed to examines and analyzes the influence of institutional ownership, managerial ownership, profitability, capital structure and growth company to the firm value on manufacturing companies listed in indonesia stock exchange in the period 2013-2016. The population of this research are manufacturing companies listed in indonesia stock exchange. The study uses secondar data such as realization report 2013 until 2016 and obtained as many 210 companies. The technique of data analysis is used multiple regression analysis with interation method. The results of this study shows that profitability has a positive influence on firm value and Growth has negatife influence on firm value. While Institustional ownership does not affect on firm value. Managerial ownership has a negative influence on firm value. And Capital structure does not affect on firm value.Keywords : Manufacturing industry, institutional ownership, managerial ownership, profitabilty, capital structure, growth company, firm value
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE TAHUN 2011-2013 Esty Kumalasari, 08.3503.0713
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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This study aimed to obtain empirical evidence whether the income goes, the size of the company, the amount of KAP and debt proportion lag effect on the audit report on manufacturing companies in Indonesia Stock Exchange Period 2011-2013. The population in this study are all companies listed in Indonesia Stock Exchange in the year 2011 to 2013 observations. The samples in this study using purposive sampling method of sample selection is not random that the information obtained by certain considerations. Data were analyzed using multiple linear regression analysis. The results showed that (1) Profit and loss runs not significantly affect the audit report lag on Manufacturing companies listed in Indonesia Stock Exchange in 2011-2013. (2) Variable sized companies negatively affect the audit report lag g. (3) The amount of KAP negative effect on the audit report lag. (4) Debt proportion has a significantly positive effect on the audit report lag Keywords: profit and loss runs, the size of the company, the size of the firm, debt proportion and the audit report lag
PENGARUH EARNINGS MANAGEMENT DAN ROA TERHADAP NILAI PERUSAHAAN DENGAN MODERASI CORPORATE GOVERNANCE Hardiningsih, Pancawati; Eny Rufiyad Mawati, 13.05.52.0043
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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The Company has long-term goal is to maximize shareholder wealth. Maximizing shareholder wealth can be reached by maximizing the firm value. The objective of the empirical study is to examine the effect of earnings management, ROA and corporate governance to the value of the firm, the role of corporate governance as a variable that moderates the effect of earnings management to the value of the firm, the role of corporate governance practices as a variable that moderates the effect of ROA to the value of the firm. The population of this research is companies that take the survey CGPI and listed in Indonesia Stock Exchange in 2012-2015. The sample collection technique has been done by using purposive sampling, and 52 sample companies sample during 4 years have been obtained. This research has been done by using multiple linear regressions analysis technique and by applying the interaction method. The result of this research shows that the earnings management does not have any influence to the firm value. ROA, corporate governance, and size has positive influence to the firm value. Corporate governance is not moderate variable the influence of earnings management to the firm value. Corporate governance is moderating variables influence ROA to the firm value.Keywords: Earnings Management, ROA, Corporate Governance, Size and Firm Value
PENGARUH GOOD CORPORATE GOVERNANCE, KOMPOSISI ASSET TETAP, KESEMPATAN TUMBUH DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN Yustinus Adhi Setiawan, 13.05.62.0012; Kartika, Andi
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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This study aimed to examine the effect of good corporate governance, asset mix, the chance to grow and the size of the company to the companys performance in the companys corporate governance program preception CGPI index listed on the Indonesia Stock Exchange in 2011-2014. The population used in this study is a company that follows the corporate governance program preception CGPI index listed on the Indonesia Stock Exchange in 2011-2014. The sample in this study were 60 observation data. The sampling technique used purposive sampling. The criteria for the sample in this study is the companies included in the "Most Trusted Company Based On Corporate Governance Preception Index" published by IICG since 2011 until 2014; Companies listed on the Indonesia Stock Exchange; had complete data for the study variables. The analysis tool used is multiple linear regression. The results of the analysis can be concluded that: Good corporate governance, Composition of fixed assets, The opportunity to grow no significant effect on ROE. Size companies positive effect on ROE. The higher the size of the company, the return on equity will increase.Keywords: Good Corporate Governance, Asset Mix, The Chance to Grow, The Size of The Company and The Companys Performance 
PENGARUH CURRENT RATIO, RETURN ON ASSET, EARNING PER SHARE, DEBT TO EQUITY, ASSET TURNOVER DAN ARUS KAS OPERASIONAL TERHADAP RETURN SAHAM (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013–2015) Lina Agustina, 13.05.52.0105; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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This study aims to examine and analyse the effect of the pengaruh current ratio, return on asset, earning per share, debt to equity, asset turnover and operating cash flow on stock returns empirical study of the campanies in the manufacturing sector which were listed in Indonesian Stock Exchange. The population in this study are all manufacturing companies listed in indonesia stock exchange in 2012-2014. The population of this research is 152 campanies in the manufacturing sector which were listed in Indonesian Stock Exchange. The sampling technique is purposive sampling, sampling obtained a sample of 46 companies. Data analysis technique used is multiple linear regression analysis. The results of this study show that each variable has a different effect, namely return on asset leave a positive and significant impact on stock return, current ratio negatively and significant on stock return, earning per share and asset turnover positive impact and no significant effect on stock return, while a debt to equity and cash flow operating activities negative impact and no significant effect on stock return. For further research should add other variables that affect stock return companies.Keywords: Current Ratio, Return On Asset, Earning Per Share, Debt To Equity, Asset Turnover, Cash Flow Operating Activities and Stock Return

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