cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 103   104   105   106   107 
FAKTOR - FAKTOR YANG BERPENGARUH TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (Periode 2012-2014) Septi Arianto, 12.05.52.0234; Wahyu Widati, Listyorini
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine and analyze the factors - factors that affect stock returns in manufacturing companies. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange in 2012-2014. The sampling technique is purposive sampling. Based on purposive sampling obtained a sample of 69 companies. Data analysis technique used is multiple linear regression analysis. The results of this study show that each variable has a different effect, namely EPS leave a positive and significant impact on stock returns, ROA positively influence and insignificant, while the DER, PBV, AG had a negative impact and no significant effect on stock returns. Keywords: Return On Assets (ROA), Debt to Equity Ratio (DER), Earning Per Share (EPS), Price to Book Value (PBV), Asset Growth (AG), and Stock Return
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016) Intan Dwi Safitri, 14.05.52.0216; Susilowati, Yeye
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study aims to examine and analyze the impact of Return on Investment, Debt to Equity Ratio, Earning Per Share, dan Current Ratio, toward stock return of manufacture companies that listed in Indonesia Stock Exchange for period 2014-2016. The sample of this study was obtained by purposive sampling method and consisted of 86 manufacturing companies listed in Indonesia Stock Exchange during the period from 2014-2016. The technique of data analysis is used multiple regression analysis with interation method. The results of this study shows that Return on Investment and Earning Per Share have a positive and don’t have a significance effect toward stock return. Debt to Equity Ratio and Current Ratio have a positive and has a significance effect toward stock return.Keywords : Return on Investment, Debt to Equity Ratio, Earning Per Share, Current Ratio and stock Return.
PENGARUH INDEPENDENSI, KOMPETENSI, DAN PROFESIONALISME TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Auditor Internal BPKP di Jawa Tengah) Yolanda Esperanza Nugroho, 13.05.52.0035; Jaeni, Jaeni
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine the effect of independency, competency,and profesionalisme on audit quality which auditor ethics is moderated. Especially in teh internal auditor working on the BPKP in Central Java. The population in this study were all auditors working on the BPKP in Central Java. Sampling was done using method random sampling which Disproportionate stratified random sampling and sample size were 72 respondents. The primary data collection method used survei method was used a questionnaire . Data were analyzed using technical analyze Moderate Regression Analyze (MRA). The result showed that the independency, competency, and profesionalisme affect the quality of the audit. And for moderation variable between independency and auditors ethics influence to quality of audit. While competency variable and profesionalisme variable with auditor ethics have no effect on quality audit.Keywords: Independency, Competency, Profesioalisme, Auditors Ethics, Quality of Audit
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN SIZE TERHADAP DIVIDEND PAYOUT RATIO (Studi Pada Perusahaan Manufaktur Yang Terdaftar di BEI Periode Tahun 2012-2015) Yusva Pradipta, 11.05.52.0017; Wahyu Widati, Listyorini
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of profitability, liquidity, leverage, and the size of the dividend payout ratio for companies listed in Indonesia Stock Exchange year period 2012-2015. This study uses secondary data obtained from the financial statements www.idx.co.id. The population in this study are all manufacturing companies went public and its shares are listed on the Indonesia Stock Exchange (BEI). Samples were selected using purposive sampling technique. Data were analyzed using multiple linear regression analysis. The results of hypothesis testing can be concluded that the positive effect on the profitability of the dividend policy, meaning that the higher profitability of the higher the dividend. Liquidity has no effect on dividend policy. Leverage does not affect the dividend policy. Size does not affect the companys dividend policy.   Keywords: Profitability, Liquidity, Leverage, Size, Dividend Payout Ratio
PENGARUH KOMITE AUDIT, PROPORSI KOMISARIS INDEPENDEN, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016) Megasari Alfiyana, 14.05.52.0280; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of Audit Comitte, The Independent Commissioner, Profitability, and Size of Tax Avoidances. This study focused on manufacturing companies listedin Indonesia Stock Exchange (BEI) in the period 2014-2016 The sampling technique used was purposive sampling. The analysis technique used in this research is multiple linear regression analysis. The analysis showed that the Audit Comitte, Profitability of significant negative effect on tax avoidances while variable Sizeof, The Independent Commissioner significant positive affect the tax avoidances.Keywords: Audit Comitte, The Independent Commissioner, Profitability, and Size of Tax Avoidance
PENGARUH BUDAYA ORGANISASI, PENGALAMAN, OTONOMI, PROFESIONALISME DAN AMBIGUITAS PERAN TERHADAP KINERJA AUDITOR (Studi Empiris Pada KAP di Jawa Tengah) Indah Dwi Ratnasari, 13.05.52.0053; Badjuri, Achmad
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine the effect of Organizational culture, experience of auditor, autonomy, profecionalism, and role ambiguity of audit performance The population in this study were all auditors working in the public accounting firm in Central Java. Sampling was done using purposive sampling method and sample size were 65 respondents. The primary data collection method used survei method was used a questionnaire . Data were analyzed using multiple linier regression model. Result of research indicate that the variables Organizational culture, experience of auditor, autonomy, and profecionalism have significant positive effect to audit performance, while role ambiguity variable has significant negative effect to auditor performance.Keywords: Organizational Culture, Experience of Auditor, Autonomy, Profecionalism, Role Ambiguity and Auditor Performance
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Nurul Hidayah, 12.05.52.0078; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this study is to examine and analyze the influence of profitability, liquidity, company size, board of commissioner, and institutional ownership to corporate social responsibility disclosure among manufacturing sector which listed on Indonesia Stock Exchange. This research was conducted in Indonesia Stock Exchange with purposive sampling method whit the sample was taken from the pereiod of 2012-2015. The sample collected includes 136 companies which satisfied some kriteria. Technique test of data is by using multiple linear reggression. These result indicste that board of commissioner is significant positively influence the corporate social responsibility disclosure. Thus, the result of those test provide support for the hypothesized. Profitability, liquidity, company size, and institutional ownership isn’t influence the corporate social responsibility disclosure at all.Keywords: Influence of Profitability, Liquidity, Company Size, Board of Commissioner, Institutional Ownership, Corporate Social Responsibility Disclosure
FAKTOR PENENTU PENGUNGKAPAN INTELLECTUAL CAPITAL (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015) Wahyu Aprilia, 13.05.52.0206; Jaeni, Jaeni
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines and analyzes the influence of company size, leverage, profitability, age and independent commissioner to intellectual capital disclosure. Company size, leverage, profitability,age and independent commissioner which is the independent variable in this study. Disclosure of intellectual capital is the dependent variable. The total sample was 90 banking companies listed at BEI start from 2013 to 2015 were determined through purposive sampling. This study analyzed the annual reports of companies using content analysis. Data analysis was performed with the classical assumption, hypothesis testing and regression analysis method. The results showed that the size of the company, profitability, and independent commissioner positive effect, while the leverage and age of the company has no effect on intellectual capital disclosure.Keywords: Size, Leverage, Profitability, Company Age, and Independent Commissioner, Intellectual Capital Dislosure
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Novy Rachmawati, 14.05.62.0033; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the factors that affect the value of companies in manufacturing companies. Through the implementation of the financial management functions carefully and appropriately in any financial decisions taken will affect other financial decisions that will impact the value of the company. The population of this study is a company listed on the Indonesia Stock Exchange (IDX) period 2013-2015. Sampling method using purposive sampling, the technique of determining the sample with certain considerations. The sample included in this research is 29 companies. Methods of data analysis in this study using multiple linear analysis using SPSS program. The result of the research shows that the variable of institutional ownership has negative effect not significant to firm value, dividend policy variable has a significant negative effect to firm value, investment decision variable and profitability variable have positive significant effect to firm value, funding decision variable and firm size variable have positive significant against company value,Keywords: Company value, institutional ownership, investment decision, funding decision, dividend policy, profitability, firm size
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL TERHADAP PROFITABILITAS BANK (Studi Pada Bank Umum Yang Go Public di BEI Periode Tahun 2013-2015) Rizka Dyah Lukitasari, 14.05.62.0003; Indarti, MG. Kentris
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the factors that affect the profitability of banking companies listed on the IDX period 2013-2015. This research is conducted in Bursa Efek Indonesia by using unit of analysis of banking company. Sampling method using purposive sampling, that is sample determination technique by using certain criteria. The relationship or influence between variables is explained by using multiple linier regression analysis method and hypothesis test (t test). The result of the research shows that variable of Loan to Deposit Ratio (LDR) has positive and insignificant effect to profitability, so hypothesis 1 is unacceptable, Non Performing Loan (NPL) variable has positive and insignificant effect on profitability, so hypothesis 2 Unacceptable, Good Corporate Governance (GCG) variable has a positive and significant influence on profitability, so hypothesis 3 is acceptable, Net Profit Margin (NPM) variable has positive and significant influence to profitability, so hypothesis 4 is acceptable, variable of Capital Adequacy Ratio (CAR) has a negative and significant influence on profitability, so hypothesis 5 is unacceptable, Inflation variables have a negative and significant impact on profitability, so hypothesis 6 is acceptable.Keywords: LDR, NPL, GCG, NPM, CAR, Inflation and Profitability

Page 105 of 242 | Total Record : 2418

 103   104   105   106   107 

Filter by Year

2012 2019


Reset
Filter By Issues
All Issue Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019 Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019 Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018 Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018 Vol 7 No 2 (2018): vol.7 no.2 oktober 2018 Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017 Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017 Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017 Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017 Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016 Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016 Vol 5, No 1 (2016): Vol. 5 No.1 Edisi April 2016 Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016 Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016 Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015 Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015 Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015 Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015 Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014 Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014 Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014 Vol 3 No 1 (2014): vol. 3 no. 1 edisi april 2014 Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013 Vol 2 No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013 Vol 2 No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013 Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013 Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 More Issue