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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
 100   101   102   103   104 
ANALISIS FAKTOR - FAKTOR YANG BERPENGARUH TERHADAP ABNORMAL RETURN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Ema Lisa Hs Ningrum, 12.05.52.0055; Nurhayati, Ida
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

Abnormal return is the difference between the actual return with the expected return. Investors expect a normal return corresponding capital invested but investors get the return exceeds the expected return. The study examine the effect of company growth, capital structure, earnings, and company size on abnormal return. Population in this research is manufacturing company listed on the Indonesian Stock Exchange period 2011 to 2014. The sampling method used purposive sampling. Based on the criteria then obtained a sample of 316 companies. Hypothesis testing using multiple regression analysis. The result showed that the company growth and capital structure has no significant positive effect and earnings has significant positive effect to the abnormal return. Where as the company size has significant negative effect to the abnormal return.Keywords: Company Growth, Capital Structure, Earnings, Company Size, Abnormal Return
PENGARUH KOMITE AUDIT, BOARD SIZE, PROPORSI DEWAN KOMISARIS INDEPENDEN, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI) Reny Rahayuningsih, 13.05.52.0189; Sunarto, Sunarto
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 aims to examined and analyzed the effect of audit committee, board size, proportion of independent commissioner’s board, leverage and firm size to firm value on manufacturing companies listed in the Indonesia Stock Exchange. The population of this research is manufacturing companies listed in the Indonesia Stock Exchange (IDX) during the years 2012-2015 that reported complete annual report and published in Indonesian Capital Market Directory. Samples are included in the criteria of this study were 222 companies using purposive sampling method. This research data analysis methods using the multiple linear regression analysis. The results showed that audit committee and board size has significant positive effect on firm value. Proportion of independent commissioner’s board, leverage and firm size has no effect on firm value.Keywords: Firm Value, Audit Committee, Board Size, Proportion of Independent Commissioner’s Board, Leverage, Firm Size
PENGARUH SOSIALISASI PERPAJAKAN, PELAYANAN FISKUS DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA SEMARANG BARAT DAN KPP PRATAMA SEMARANG TIMUR Annisa Fattika, 12.05.52.0190; Srimindarti, Ceacilia
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

Taxes have the bigges important role as a source of revenue and income for the country for improved welfare of the people. One of the biggest taxpayer requested for accountinng, deposit, and reporting tax payable is the individual taxpayer. The biggest problem that always appears in a community is the influence of non-compliance / complience of individual Taxpayers or agencies fo pay taxes obligations becouse of low knowledge, and not yet started comprehensive. This study examines the effect of socialization tax, service tax authorities, and tax penalties for individual taxpayer compliance. This study exsamines is Performance in KPP Pratama Semarang Barat and KPP Pratama Semarang Timur. Data used in this study, the primary data. Sources of primary data in this study obtained directly from randomly selected individual taxpayer in KPP Pratama Semarang Barat dan KPP Pratama Semarang Timur as many as 100 samples. By using multiple linear regression techniques. This results showed that taxations socialization, service tax authorities, and tax penalties positive and significant impact on the individual taxpayer compliance in Semarang.  Keywords: Taxation Socialization, Service Tax Authorities, Tax Penalties
PENGARUH LEVERAGE, LIKUIDITAS, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU CORPORATE INTERNET REPORTING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015) Charellin Vita Miranda, 12.05.52.0243; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

This study aims to examine and analyze the effect of leverage, liquidity, company size and profitability of the timeliness corporat Internet Reporting. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period of 2013 to 2015. The technique used is purposive sampling, the sample of 102 observation data from 34 companies that meet the criteria for the research sample. Statistical analysis was performed using multiple linear regression and hypothesis testing. Based on the results of data analysis can be concluded; There is a significant negative influence and leverage the timeliness Corporate Internet Reporting, No significant effect of liquidity on the timeliness Corporate Internet Reporting, there is a negative and significant impact on the company size timeliness Corporate Internet Reporting, There is no effect of profitability on the timeliness of the Internet Corporate Reporting.  Keywords: Leverage, Liquidity, Company Size, Profitability, Timeliness Corporate Internet Reporting
PENGARUH VOLUME PERDAGANGAN DAN VARIAN RETURN TERHADAP BID-ASK SPREAD PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE TAHUN 2012-2015 Ardi Winarta, 12.05.52.0119; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

This study is a study that examinedthe influence of trading volume activity and variant of return have an effect to bid-ask spread. Bid-ask spread is the difference between the lowest asked price and the highest price. In this study, the sampels used by 340 companies that listed on the Indonesian Stock Exchange in the year 2012 to 2015. Sampels choosed by purposive sampling method. In this study, the dependent variable is bid-ask spread and independen variable is stock price, trading volume activity and variant of return. To analyze the hypothesis used multiple regresion analysis. The results indicate thatTrading volume activity showed positive effect on bid-ask spread. Variant of return showed positive effect on bid-ask spread.  Keywords: Bid-Ask Spread, Trading Volume Activity, Variant of Return
LOAN (NPL), NET INTERST MARGIN (NIM) DAN GIRO WAJIB MINIMUM (GWM) TERHADAP LOAN TO DEPOSIT RATIO (LDR) Agus Prastiono, 12.05.52.0079; Maryono, Maryono
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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This study aims to determine the effect of CAR, NPL, NIM and the reserve requirement on LDR. The population in this study were banking companies listed in Indonesia Stock Exchange 2012-2014 year. The sample was taken by purposive sampling method. Data were analyzed using skewness-kurtosis normality test, classic assumption test, koofisien determinasi test, F test and test hypotheses. Results of testing hypothesis testing results first showed that the CAR significant positive effect on LDR, the results of testing the second hypothesiss hows that NPL significant positive effect on LDR, the results of testing the third hypothesisis obtained that the NIM effect significant positive effect on LDR, the fourth hypothesis testing results showed that GWM not significant effect on LDR.Keywords: CAR, NPL,NIM, GWM and LDR
PENGARUH UKURAN PERUSAHAAN, RETURN ON ASSETS, LEVERAGE, KOMITE AUDIT DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015) Sofi Ariyanti, 13.05.52.0068; 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

This study aimed to examine the effect of firm size, ROA, leverage, audit committes, and sales growth against tax avoidance. This study focused on manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2013-2015. This study 180 number of observations sample obtained by the method nonprobability sampling purposive sampling technique. The analysis technique used in this research is multiple linear regression analysis. The analysis showed that the size of the company, ROA, leverage, audit committes has no effect on tax avoidance. Sales growth has positive effect on tax avoidance.Keywords: Tax Avoidance, Firm Size, ROA, Leverage, Audit Committes, and Sales Growth
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN PENGUSAHA UMKM UNTUK MEMBAYAR PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA SEMARANG TENGAH I Shofiyah, 11.05.52.0086; 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

This study aimed to examine the effect of the tax paying consciousness, knowledge and understanding of the tax laws, good perception on the effectiveness of the tax system, taxpayer attitude, quality of service, tax penalties, the level of confidence in the goverment and legal system of the willingness to pay taxes.Population in this study is the individual taxpayers who do business in the region Kantor Pelayanan Pajak Pratama Semarang Tengah 1 by 1.4662.  Sampling is done using methods Purposive Sampling and the total sample of 108 respondents. Primary data collection method used is the questionnaire. And data analysis using multiple linear regression method. Research shows that consciousness of paying tax, knowledge and understanding of the tax laws, good perception on the effectiveness of the tax system, taxpayer attitude, quality of service, tax penalties, the level of confidence in the goverment and legal system significant positive effect on willingness to pay taxes.  Keywords: Consciousness of Paying Taxes, Knowledge and Understanding of The Tax Laws, Good Perception on The Effectiveness of The Tax System, Taxpayer Attitude, Quality of Service, Tax Penalties, The Level of Confidence In The Goverment and Legal System and Willingness to Pay Taxes
FAKTOR - FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014 Eka Apriyani Setianingrum, 12.05.52.0132; Suwarti, Titiek
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 analyze the factors affecting capital structure. Profitability measured by the capital structure, company size, liquidity, asset structure and growth of assets. The sample was LQ 45 listed company on the Stock Exchange in 2010-2014 by using purposive sampling method. Total sample was 85 companies that meet the criteria as a sample of this research. Methods of analysis of this study using multiple linear regression analysis. The results of this study indicate that profitability was  significant effect on the capital structure. Firms size, liquidity, asset structure and growth in assets have a significant effect on the capital structure. Limitations of this study is to use the LQ 45 companies whose shares are listed on the Indonesia Stock Exchange (BEI) as the research object, so that research results can not be drawn the conclusion for each industry sector. Keywords: Capital Structure, Profitability, Company Size, Liquidity, Asset Structure, Growth Assets
PENGARUH MEKANISME CORPORATE GOVERNANCE, AUDIT TENURE, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN Angga Eka Saputra, 12.05.52.0072; Indarti, MG. Kentris
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 and analyze the factors that affect the integrity of the financial statements. Independent variables used in this research is corporate governance, audit tenure, firm size and leverage. While the dependent variable used in this study is the Integrity of Financial Statements. This research was conducted in the Indonesia Stock Exchange using the Corporate Governance Perception Index (CGPI) that have gone public. The population in this research is listed companies in Indonesia Stock Exchange and the Corporate Governance Perception Index (CGPI) in the study period from 2011 until 2014 years. The sampling method using purposive sampling. The influence between variable explained using multiple linear regression test results and test results - t The results showed that the corporate governance affect the integrity of financial statements, audit tenure significant negative effect on the integrity of financial statements, while the size of the company and leverage do not affect the integrity of financial statements.  Keywords: Corporate Governance, Audit Tenure, Firm Size, Leverage, Integrity Of Financial Statements

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