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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
 101   102   103   104   105 
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia) Erni Safitri, 13.05.52.0117; Srimindari, Ceacilia
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

One of the long-term goals to be achieved by the company is increasing the value of the companys high. There are several factors that can affect the value of the company, including the companys profitability and size. The purpose of this study to determine the effect that proxy Profitability (Return On Assets) and the size of the company in the value of the company. The population is all company property and real estate in the Indonesia Stock Exchange in 2012-2015. The sampling technique used was purposive sampling. The analytical tool used in this research is multiple regression analysis and regression analysis moderation. The results of this study found that the size of the companys profitability variable and significant positive effect on firm value.Keywords: Profitability (ROA), Company Size, and Corporate Values (Tobins Q)
PENGARUH INDEPENDENSI, KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, PENGALAMAN, DAN SKEPTISME PROFESIONAL TERHADAP PENGAMBILAN KEPUTUSAN BAGI AUDITOR UNTUK MELAKUKAN OPINI AUDIT (Studi Empiris Pada BPK RI Perwakilan Provinsi Jawa Tengah) Siti Anisa, 12.05.52.0041; Himawan, Arief
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 examines the effect of independence, intellectual, and spiritual intelligence, experience, and professional skepticism towards decision making for the auditorto perform the audit opinion. This research is done in a auditing firm Central Java. Data used in this study are primary data. The data in this study were obtained directly from the auditors who worked at auditing firm Central Java as many as 58 samples by purposive sampling using multiple linear regression techniques. The results showed that the independence, intellectual, spiritual intelligence, experience, and positive professional skepticsm had significant impact on decision making for the auditor to perform the audit opinion.Keywords: Independence, Intellectual, Emotional, Spiritual Intelligence, Experience, Professional Skepticsm
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN PROPERTY DAN REALESTATE YANG TERDAFTAR DI BEI PERIODE TAHUN 2012- 2014 Hendra Dwipana Aji, 15.05.62.0020; Wardjono, Wardjono
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 is a research that analyzes the factors that affect audit delay on property and real estate companies listed on the BEI period 2012 - 2014. In this research, the method used in sampling is purposive sampling method. Dependent variable in this research is audit delay, while the independent variable is company size, audit committee, profitability of company, solvability, and reputation of auditor. The data analysis tool used is descriptive statistics and data analysis method is multiple linear regression with F test and t test. The result of partial research (t test) found that solvability have significant negative effect to audit delay, auditors reputation has a significant positive effect on audit delay, firm size has no significant effect on audit delay, audit committee has no significant effect on audit delay and profitability has no significant effect on audit delay.Keywords: Audit Delay, Company Size, Audit Committee, Corporate Profitability, Solvency, and Auditor’s Reputation
PENGARUH INDEPENDENSI AUDITOR, AUDITOR EKSTERNAL DAN MEKANISME CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN PERUSAHAAN LQ45 YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2010 – 2013 Aji Pambudi Utomo, 10.05.52.0088; Himawan, Arief
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

Integrity of financial statements is the extent to which the financial statements are presented with the right information and honest. This study examines the effect of auditor independence, quality audit and corporate governance mechanisms on the integrity of financial statements. This study uses the companys financial statements are included in the LQ45 in Indonesia Stock Exchange in 2010-2013 as many as 45 companies setian year. Samples in this study were 23 companies LQ45 fourth consecutive year - were listed on the Indonesia Stock Exchange in 2010 - 2013. The data used in this research is secondary data and sample selection companies using purposive sampling and analysis methods using multiple regression analysis. Results of testing the hypothesis in this study showed that only one variable which is a measure of the board of commissioners positive effect on the integrity of financial statements, while the independence of auditors, external auditors, the number of audit committee, the number of independent directors, institutional ownership, ownership manajerian not affect the integrity of financial statements. Keywords: Auditor Independence, Corporate Governance, Integrity of Financial Statements
ANALISIS FAKTOR–FAKTOR YANG BERPENGARUH TERHADAP KEBIJAKAN DIVIDEN (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2013-2015) Okky Ishma Khairirina, 14.05.62.0035; 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 research was performed to examine the effect of variable profitability, liquidity, leverage, and firm size on dividend policy by manufacturing companies listed on the Stock Exchange of Indonesia from 2013 to 2015. The profitability as measured by ROA, liquidity as measured by CR, leverage as measured by DER, firm size measured with the natural log of total assets and dividend policy with Devidend Payout Ratio. The population of this research is 147 manufacturing companies listed on the Stock Exchange of Indonesia from 2013 to 2015. The sampling technique used was purposive sampling with specified criteria. Data obtained from the publication official website BEI (www.idx.co.id). Obtained a sample of 33 companies. The analysis technique used is multiple regression. The results of profitability and liquidity has a significant negative relationship with dividend policy. Leverage has not significant negative and firm size has a significant positive relationship with dividend policy.Keywords: Profitability, Liquidity, Leverage, Firm Size, and Dividend Policy
AUDIT OPERASIONAL SEKRETARIAT KECAMATAN (STUDI KASUS PADA KECAMATAN GUNUNG PATI KOTA SEMARANG) Ardian Widiardi,A.Md, 11.05.62.0008; Kartika, Andi
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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Abstract

Audit of operations in an organization need to be made operational, auditing can be defined over any part of the study was organizations against standard operating procedures and methods applied to an organisation with the purpose to evaluate the efficiency, effectiveness, and economical (3E). Testing SPI intended to collect more detailed information from the program/activity to which work units are assessed to have potential for improved/enhanced Research aims to find out whether performance on the part of the Secretariat was already effective and efficient. The research is qualitative descriptive, namely by observing directly aims to explain or describe a situation, event, object, or whether everything that is related to variables that can be described either with numbers or words, by conducting an analysis of the effectiveness and efficiency of the analysis. The results showed that performance in the planning and evaluation of subag ineffective performance on effective and not financial subag inefficient and performance in General and staffing subag ineffective.Keywords: Operational Audits, SPI, Efficiency, Effectiveness
PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN Anissa Oktafia, 12.05.52.0137; Poerwati, Rr. Tjahjaning
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 institutional ownership, independent directors, audit committee, company size, and leverage the Integrity of Financial Statements. The population of this research are companies listed on the Indonesia Stock Exchange in 2009-2014. Samples were companies that follow the rating Governanace Corporate Perception Index (CGPI) 2009-2014. The sampling method using purposive sampling. To test and analyze the influence between variables using multiple linear regression analysis. The results show that institutional ownership and independent commissioners are not sgnifikan positive effect on the integrity of financial statements; audit committee significant positive effect on the integrity of financial statements; company size (size) significant negative effect on the integrity of financial statements; and leverage positive effect and  no significant the integrity of financial statements.Keywords: Corporate Governance, Institutional Ownership, Independent Commissioners, Audit Committee, Company Size, Leverage and Integrity of Financial Statements
NON PERFORMING FINANCING, RETURN ON ASSET, CAPITAL ADEQUACY RATIO DAN DANA PIHAK KETIGA YANG MEMPENGARUHI PEMBIAYAAN MUDHARABAH PADA BANK UMUM SYARIAH DI INDONESIA Siti Rohqimah, 13.05.52.0056; Puspitasari, Elen
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Abstract

The purpose of this study is to examine and analyze the influence from non-performing financing, return on assets, capital adequacy ratio, third party funds on mudharabah financing at Shari`s Commercial Bank. The type of data used in this study is secondary data, the data in this study obtained from the Financial Report and Annual Report 2012-2016. Sampling method used is purposive sampling. The amount of data processed by 32 Syariah Commercial Banks. Methods of data analysis using multiple linear regression. The results showed that non-performing financing, and capital adequacy ratio had a negative and significant effect on mudharabah financing, while third party fund variable had a positive and significant influence on mudharabah financing. For return on asset variable has no effect on mudharabah financing. Keywords: Mudharabah Financing, Non Performing Financing, Return on Assets, Capital Adequacy Ratio, and Third Party Funds
ANALISIS DIVIDEND PAYOUT RATIO (DPR), EARNING PER SHARE (EPS) DAN FINANCIAL LEVERAGE (FL) TERHADAP HARGA SAHAM Zelia Alexandrina de Oliveira Lobo, 09.05.52.0051; Sudarsi, Sri
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 aimes to examine and analyze the effect of Dividend Payout Ratio (DPR), Earnings Per Share(EPS) and Financial Leverage(FL) on stock prices. The research methods used are descriptive and verificative.Methods of analysis used are multiple linear regression,correlation and coefficient of determination. Simultaneous hypothese  is tested  through F test and partial hypotheses are tested trough t test. Annual data are obtained from the Indonesia Stock  Exchange. The sampling method in this study using purposive sampling method with the research period 2010 to 2013. The data used in this study is data from 14 manufacturing companies that mean the selection criteria. The analytical method used in this research is multiple regression analysis. The research purpose that DPR negative and significant on stock price, EPS negative partially did not significantly affect on stock price, and FLsignificant positive on stock price.  Keywords: Stock Price, Dividend Payout Ratio, Earnings Per Share, Financial Leverage
PENGARUH TINGKAT BAGI HASIL, SUKU BUNGA DEPOSITO UMUM, INFLASI, UKURAN BANK UMUM SYARIAH, DAN LIKUIDITAS TERHADAP DEPOSITO MUDHARABAH PADA BANK UMUM SYARIAH DI INDONESIA Rini Husniwati, 13.05.52.0144; Poerwati, Rr. Tjahjaning
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 and analyze the effect of level of profit sharing, deposit interest rates, inflation, the size of the bank, and liquidity of mudharabah deposits at Islamic commercial bank and to know the value of the coefficient of each Islamic Commercial Bank. The population in this study is the Islamic Commercial Bank listed on the OJK website during January to December 2014. Monthly financial statements of Islamic Commercial Bank obtained from the OJK website, deposit interest rates obtained from SEKI website and inflation obtained from BI website.The sampling method using purposive sampling. The sample in this study a number of 114. The method used is the Panel Data Regression. The results showed that the level of profit sharing and the size of the banks positive and significant effect on mudharabah deposits. Deposit interest rates, inflation and FDRnegative and not significant effect on the mudharabah deposits. The highest coefficient value is Bank Muamalat IndonesiaKeywords: Level of Profit Sharing, Deposit Interest Rates, Inflation, Bank Size, Liquidity and Mudharabah Deposit

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