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Students´ Journal of Accounting and Banking
Published by Universitas Stikubank
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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Articles 2,418 Documents
 99   100   101   102   103 
FAKTOR - FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2013-2015) Erliva Oktavita, 11.05.52.0016; Indarti, MG. Kentris
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

The purpose of this study was to analyze the influence of return on assets, return on equity, current ratio, debt to asset ratio, debt to equity ratio, total asset turnover ratio against financial distress in companies listed on the Stock Exchange Year 2013-2015. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange (BEI). The sample in this study as many as 101 companies. The sampling technique used purposive sampling. The criteria for the sample in this study is melaporakn companys financial statements, the company uses Rupiah and companies that have complete data. The analysis tool used is logistic regression. The results of the analysis can be concluded that: Return on assets significantly negative effect on the likelihood of financial distress. Return on equity does not significantly influence financial distress. Current ratio does not significantly affect the likelihood of financial distress. Debt to total assets ratio is a significant positive effect on the likelihood of financial. Debt to equity ratio is a significant positive effect on the likelihood of financial distress. Total asset turnover ratio significantly negative effect on the likelihood of financial distress.  Keywords: Return on Assets, Return on Equity, Current Ratio, Debt to Asset Ratio, Debt to Equity Ratio, Total Asset Turnover Ratio, Financial Distress
FAKTOR–FAKTOR PENENTU TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD) (Studi Empiris Pada Kabupaten/Kota Di Provinsi Jawa Tengah Tahun 2013-2015) Anggun Widita, 13.05.52.0229; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aimed to examine the effect of the size of local government, independence ratio, functional differentiation, debt financing, intergovernmental revenue, the life of the local government, and the size of the legislature on the level of disclosure LKPD Regency / City in Central Java province. The study population was District / City of Central Java Province during the years 2013- 2015 which had been audited by the BPK. Samples were included in the research criteria inisebanyak 35 districts / cities in Central Java Province using purposive sampling method. The results showed that the variable size of local government debt financing and the life of local governments significant positive effect on the level of disclosure LKPD while the ratio of self-sufficiency, functional differentiation, intergovernmental revenue, and a legislative measure does not affect the level of disclosure LKPD.Keywords: Level of Disclosure LKPD, Local Government Size, Ratio Independence, Functional Differentiation, The Intergovernmental Revenue, Local Government Age and Size of The Legislature
ANALISIS FAKTOR - FAKTOR YANG BERPENGARUH TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN TEXTILE DAN GARMENT YANG TERDAFTAR DI BURSA EFEK INDONESIA Mutiara Annisa, 12.05.52.0143; Wardjono, Wardjono
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

The purpose of this study was to examine the effect of financial ratios to predict financial distress on Textile and Garment Firms in the Indonesian Stock Exchange using financial ratios variable which is liquidity, profitability, leverage, sales growth, net profit margin, and firm size as independent variables. While financial distress as measured by the Z-score as the dependent variables. The population in this study were Textile and Garment Firms that listed on Indonesian Stock Exchange. Samples are taken 73 Textile and Garment Firms with purposive sampling method and observation period during five (2009-2013). Relationship and influence between variable is described by using multiple regression analysis. The result showed that liquidity and net profit margin has a significant and positive effect to the financial distress. Profitability, leverage, and sales growth has a negative effect but significant to the financial distress. Whereas firm size had no significant effect to the financial distress. Keywords: Liquidity, Profitability, Leverage, Sales Growth, Net Profit Margin, Firm Size, Financial Distress
ANALISIS PENGARUH KESADARAN WAJIB PAJAK PELAYANAN FISKUS DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN Vernanda Ika D, 12.05.52.0060; Setyowati, Widhy
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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Abstract

This study examines the effect of awareness of taxpayers, tax authorities and service tax rates on tax compliance in KPP Madya Semarang.this research conducted in KPP Madya Semarang. In this study, the sampel used by 100 responden who are registered as corporate taxpayers in KPP Madya Semarang in 2016. The method used is randome sampling method. The equipment in this study used multiple linier regression, partial test (test t), and test the feasibility of the model. The results of the study showed that the awareness of the taxpayers, the service tax authorities and tax rates influenced as positive toward the tax compliance.Keywords: Awareness Taxpayer, Tax Authorities, Services Tax Rates, Tax Compliance
PENGARUH DEBT TO EQUITY RATIO, CURRENT RATIO, DAN TOTAL ASSET TURNOVER TERHADAP ROA (Studi Empiris Pada Perusahaan LQ 45 Non Bank Yang Terdaftar Di Bursa Efek Indonesia) Dewi Prastika Arum, 12.05.52.0101; Susilowati, Yeye
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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Abstract

This study examined the effect of Debt to Equity Ratio, Current Ratio, and Total Asset Turnover on Return On Assets. Iini research done at the Indonesian Stock Exchange with the unit of analysis Non Bank LQ45 companies that have gone public. The sampling method using purposive sampling method with the period of the study, 2011 to 2014 or influence the relationship between variables is described using multiple regression analysis. The test results variable Debt to Equity Ratio (DER) significant negative effect on ROA, while the Current Ratio (CR), and Total Asset Turnover (TAT) significant positive effect on ROKeywords: ROA, ROE, DER, CR, and TAT
FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA (PERIODE 2011-2015) Syaiful Latif, 13.05.52.0013; Aini, Nur
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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The study examines the effect Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Profit Share Financing and Murabaha Receivable on Return On Asset (ROA). The population in this research is Islamic Commercial Bank listed in Bank Indonesia are supervised OJK in 2011-2015. The sampling method used purposive sampling with the observation period from 2011 to 2015. Relationship and (or) influence between variable is described by using multiple regression analysis. The result of this study indicate that Capital Adequacy Ratio (CAR) and Non Performing Financing (NPF) has negative effect on Return On Asset (ROA). Whereas Financing to Deposit Ratio (FDR) and Murabaha Receivable has positive effect on Return On Asset (ROA) and Profit Share Financing has no effect on Return On Asset (ROA).Keywords: Return On Asset (ROA), Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Profit Share Financing, and Murabaha Receivable
PENGARUH PROFITABILITAS, PAJAK, PERTUMBUHAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN TERHADAP KEPUTUSAN PENDANAAN Devi Kurnia Astuti, 13.05.52.0042; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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Abstract

The funding decision is the decision of the company in determining the source of funding. Decisions taken managers in spending should be considered carefully on the source of funds that will be selected for each source of funds have different financial consequences. The funding decision is influenced by many factors, including the profitability, tax, corporate growth, and dividend policy. This study aimed to examine the effect of profitability, Tax, Company Growth and Dividend Policy on Funding Decisions on manufacturing companies listed in Indonesia Stock Exchange Year 2012-2014. The population in this research is manufacturing companies listed in Indonesia Stock Exchange in 2012-2014. The sampling technique was conducted by purposive sampling. Purposive sampling based company gained as much as 127 before and after the outlier in the outlier as many as 115 companies sampled for 3 years. Data analysis technique used is the classical assumption test and multiple linear regression analysis using SPSS 19. The results of this study simultaneously profitability, tax, corporate growth and dividend policy influence on funding decisions. While partially shows that the profitability and dividend policy significant negative effect on Funding Decisions. Taxes and no effect on the companys growth Funding Decisions.Keywords: Profitability, Tax, Corporate Growth, Dividend Policy and Funding Decisions
PENGARUH PROFITABILITAS, LIKUIDITAS, PERTUMBUHAN PENJUALAN, STRUKTUR AKTIVA DAN KEBIJAKAN DIVIDEN TERHADAP STRUKTUR MODAL (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2014) Nurul Anggun Farisa, 13.05.52.0111; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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Abstract

This study examined the effect of profitability, liquidity, sales growth, asset structure and dividend policy on capital structure. This research was conducted at the Indonesian Stock Exchange by using analysis unit manufacturing company. The sampling method using purposive sampling the study period of 2012 to 2014. The relationship and influence between variables or described by using multiple regression analysis. The results showed that the liquidity and asset structure significant negative effect on the capital structure, sales growth significant positive effect on the capital structure. While profitability and dividend policy had no significant effect on the capital structure.Keywords: Profitability, Liquidity, Sales Growth, Structure Assets, Dividend Policy and Capital Structure
PENGARUH PROFESIONALISME, ETIKA PROFESI, PENGALAMAN, PENGETAHUAN MENDETEKSI KEKELIRUAN, MOTIVASI DAN KUALITAS AUDIT TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (Studi Empiris Pada Auditor KAP Di Kota Semarang) Yulia Fransisca Rering, 14.05.52.0221; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

The purpose of this research is to analyse the influence of professionalism, professional ethcis , experiences ,auditor’s knowledge for errors, motivation and audit quality to the materiality level of judgement auditor who works in public accounting firm in Semarang. The population of this research are all auditor which have minimal 2 years job experience as auditor. Sampling was conducted using a purposive sampling method and number of samples of 61 respondents. The data were obtained from the primary source,collected by using survey method by distributing questionnaire directly. The data analysis technique used in this research is the technique of multiple regression analysis. The result showed that the professionalism, professional ethis, experiences, auditor’s knowledge for errors, motivation and audit quality have a positive and significant impact on the materiality level of judgement.  Keywords: Professionalism, Professional Ethis, Experiences, Auditor’s Knowledge For Errors, Motivation, and Audit Quality Accountants Judgement of Materiality Level
PENGARUH PERTUMBUHAN PERUSAHAAN, PROFITABILITAS, STRUKTUR ASET, RISIKO BISNIS, PAJAK DAN LIKUIDITAS TERHADAP KEPUTUSAN PENDANAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Siti Nafisah, 13.05.52.0145; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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Abstract

This study aimed to analyze the influence of the companys growth, profitability, asset structure, business risk, tax and liquidity to funding decisions on manufacturing companies listed in Indonesia Stock Exchange. The population in this research is manufacturing companies listed in Indonesia Stock Exchange in 2013-2015. Sample selection is done by purposive sampling method. Data were processed as many as 242 companies. Mechanical testing data is by using multiple linear regression analysis. The results of analysis show that the variable tax and asset structure significant positive effect on funding decision, the variable growth of company and liquidity (current ratio) significant negative effect on funding decision, while the variable profitability (ROA) and business risk does not affect to the funding decision on Manufacturing companies listed on the Indonesia Stock Exchange.Keywords: Growth of Company, Profitability, Asset Structure, Business Risk, Tax, Liquidity and Funding Decision

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