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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
 104   105   106   107   108 
DETERMINAN TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2014 Adi Ardiyanto, 12.05.52.0202; Oktaviani, R. Meita
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

Tax avoidance is mostly done by the taxpayer because it is legal. There are several factors, the Institutional Ownership, Proportion Of Independen Commissioners, Quality Audits, Committee Audits, ROA, Corporate Risk. This research was conducted at the companies listed on the Stock Exchange in the observation period 2012-2014. Sampling method used was purposive sampling method with a sample of 66 companies during the observation period fro 2012 to 2014 in a row for a total of 198 samples. Relationship and (or) influence between variable is described by using multiple regression analysis. Based on the results of multiple linear regression analysis, the results showed that the variables that affect negatively the committee audits, ROA, while the positive effect the proportion of independen commissioners, quality audit, and institutional ownership, the corporate risk not effect of tax avoidance that do manufacturing companies listed in Indonesia Stock Exchange observation period 2012-2014.Keywords: Institutional Ownership, Proportion Of Independen Commissioners, Quality Audits, Committee Audits, ROA, Corporate Risk, Tax Avoidance
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, LEVERAGE, DAN KUALITAS AUDITOR TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2015-2016) : Debi Putri Kenanga, 14.05.52.0026; Poerwati, Rr. Tjahjaning
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

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Abstract

The purpose of this research is the discover and analyze the effect of the managerial ownership, institusional ownership, leverage, and auditor quality to the earnings management. The research is an empirical study. The data source is secondary data obtained by using documentation technique. This study use documentary method from Indonesia Capital Market Directory (ICMD) and annual reports of manufacture companies. Samples were taken by using purposive sampling technique. Samples were 70 companies from 155 companies listed in Indonesia Stock Exchange in 2015-2016, so that the research data was analyzed totaled 140. To analyze the hypothesis used logistic regression analysis. The research shows that the variable of institusional ownership and leverage do not any have significant influence to the earnings management, meanwhile the managerial ownership and auditor quality have significant influence to the earnings management.Keywords: Earnings Management, Managerial Ownership, Institusional Ownership, Leverage, and Auditor Quality.
PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN, PERTUMBUHAN ASET, DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2014-2016 Anni Syafa’ati, 13.05.52.0050; Aini, Nur
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

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Abstract

The study examines the effect of profitability, liqiudity, farm size, growth of assets, and business risk. This reearch on manufacturing company on the indonesian Stock Exchange by using a go public.The sampling metods used purposive sampling with periode from 2014 to 2016. The data are processed as many 97 companies. The thechnique of data testing using multiple linear regression analysis.The results showed that the liquidity hasnegative effect and significant to the capital structure, farm size has positive effect ang significant to the capital structure, profitability, growth of assets, and business risk does not have any influence to the capital structure.Keyword : profitability, liquidity, farm size, growth of assets, and business risk
PENGARUH LIKUIDITAS DAN LEVERAGE TERHADAP KEBIJAKAN DIVIDEN TUNAI DENGAN PROFITABILITAS DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL INTERVENING (Studi Pada Perusahaan Yang Terdaftar di BEI Tahun 2012-2015) Tri Retno Ningsih, 12.05.52.0244; Jaeni, Jaeni
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

This study examines the effect of liquidity and leverage on dividend policy with profitability and good corporate governance as an intervening variable. This research was conducted on the companies included in the Corporate Governance Perception Index (CGPI) and listed on the Indonesia Stock Exchange (BEI). The sampling method using purposive sampling the study period of 2012 to 2015. The relationship and influence between variables or described by using multiple linear regression analysis and path analysis. The results showed that the liquidity and leverage jointly significant positive effect on profitability. Liquidity no significant negative effect on good corporate governance, while leverage significant positive effect on good corporate governance. Liquidity and leverage jointly not significant positive effect on dividend policy, the profitability of significant positive effect on dividend policy, while the influence of good corporate governance on dividend policy is a significant negative. Liquidity and leverage simultaneous positive effect on dividend policy through profitability and good corporate governance.  Keywords: Dividend Policy, Profitability, Good Corporate Governance, Liquidity, Leverage
PENGARUH TENUR AUDIT, UKURAN PERUSAHAAN DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT Ririn Dwi Lestari, 13.05.52,0004; 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

Audit quality is related to qualification of expertise, timeliness of completion of work, adequacy of competent examination evidence at the lowest cost and independensin attitude with clients. This study aims to analyze the influence of auditing, firm size and audit rotation on audit quality. The population in this study is manufacturing companies listed on the Stock Exchange with period 2013 to 2015 of 149 companies. By using side purposive sampling technique, the sample is obtained by 67 companies. The analysis tool used is logistic regression. The result of the research shows that audit work has a significant negative effect on audit quality, meaning that the longer engagement done by companies in choosing KAP that can be invited to work together, causing the decrease of independence and objectivity due to excessive intimacy, will further decrease the quality of audit. While firm size and audit rotation have a significant positive effect on audit quality.Keywords: Audit management, firm size, audit rotation and audit quality
PENGARUH LIKUIDITAS, LEVERAGE, KOMISARIS INDEPENDEN DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2015 Indah Yulitasari, 12.05.52.0019; Maryono, Maryono
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 analyze the effect of firm likuidity, leverage, independent commissioner and size to agrressiveness taxes. The object of this study is Manufacturing Company listed on the Indonesia Stock Exchange (IDX) 2012-2015. The sampling method used is purpose sampling the study period of 2012 throught 2015. The data analysis technique used is multiple linear regression.  The results of this study indicate that the hypothesis testing showed that the variable leverage had positive effect and significant to the Agressiveness Taxes. Independent commissioner and Size had positive and no significant. Where as liquidity has negative effect and no significant on Aggressiveness Taxes.  Keywords: Firm Liquidity, Leverage, Independent Commissioner, Size and Aggressiveness Taxes
DETERMINAN KEBIJAKAN HUTANG, DENGAN FREE CASH FLOW SEBAGAI VARIABEL MODERATING, STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA UNTUK TAHUN 2013-2015 Wasirin, 12.05.52.0111; Srimindarti, Ceacilia
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 examine and analyze the effect of managerial ownership, insider ownership, dividend policy and Investment Opportunity Set (IOS) to debt policy with Free Cash Flow as a moderating variable on manufacturing companies Listed on Indonesia Stock Exchange 2013-2015. The population used in this study are all manufacturing listed on the Indonesia Stock Exchange for the year 2013-2015. This research uses purposive sampling technique in sampling. The analysis was done by multiple regression using SPSS version 16.00 for windows. The results showed that managerial ownership had positive and insignificant effect on debt policy. The dividend policy has a significant positive effect on debt policy. IOS has a significant positive effect on debt policy. Free cash flow does not moderate the effect of managerial ownership on debt policy. Free cash flow moderates the influence of iOS on debt policy.Keywords: Managerial Ownership, Dividend Policy, Investment Opportunity Set, Free Cash Flow and Debt Policy
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP STRUKTUR MODAL (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di BEI Periode Tahun 2014-2016) Tixvi Yuly Andryastanty, 14.05.52.0286; 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 aims to examine the effect of profitability, asset structure, firm size, business risk, and liquidity to capital structure at manufacturing companies listed on the Indonesian Stock Exchange (Bursa Efek Indonesia) in 2014-2016.The population in this research are Manufacturing Companies listed on the Indonesia Stock Exchange (Bursa Efek Indonesia). Sampling method using purposive sampling in the technique of data analysis is multiple linear regression analysis.The results of this research indicate that Profitability and Business Risk have a negative influence on Capital Structure while Asset Structure, Asset Growth, Company Size, and Liquidity have positive effect on Capital Structure. Keywords: Profitability, Asset Structure, Company Size, Business Risk, and Liquidity, Capital Structure.
FAKTOR-FAKTOR YANG MEMPENGARUHI BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Kab/Kota Provinsi Jawa Tengah Periode 2013-2015) Noora Fahrunisah, 14.05.52.0044; Badjuri, Achmad
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 the influence of the regional revenue, general allocation funds and general special allocation funds on the capital expenditures moderated by economic growth. The population of this research are District/City Central Java Province which consists of 35 District/City. The study uses secondar data such as Realization Report 2013 until 2015 budget. The technique of data analysis is used multiple regression analysis.The results of this study shows that General Allocation Fund has a positive influence on Capital Expenditure. However, Local Revenue and Special Allocation Fund does not affect on Capital Expenditure. While Economic Growth proved to moderate Local Revenue to Capital Expenditure. But Economic Growth does not moderate the relationship between the General Allocation Fund and the Special Allocation Fund to Capital Expenditures. Keywords : Local Revenue, General Allocation Fund, Special Allocation Fund, Economic Growth and Capital Expenditure
PENGARUH TEMPORARY DIFFERENCE, PERMANENT DIFFERENCE, DAN LEVERAGE TERHADAP PERTUMBUHAN LABA DENGAN SMALL AND LARGE BOOK TAX DIFFERENCE SEBAGAI PEMODERASI Umi Nur Arofah, 13.05.52.0075; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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Abstract

Book Tax Difference occurs because there is a difference between financial reporting and tax reporting in terms of accounting principles, accounting methods and procedures, income and expense recognition, and income and expense treatment. Due to the emergence of the difference will lead to profit growth will increase or decrease. While leverage aims to steer the extent to which debt is used in the company. Profit growth may be affected by the components referring to PSAK 46 regarding income tax and IAS 12 on income tax ie deferred tax due to temporary taxable difference. The purpose of this research is to know temporary, permanent difference and leverage to profit growth with small and large book tax differences as moderator. With the sample of research is manufacturing company Food and Beverage sector, as many as 20 manufacturing companies listing on BEI in 2012 until 2016. Data analysis using moderate analysis regression with the base of absolute difference .. The results showed that temporary differences and leverage have a significant positive effect on profit growth. permanent difference has a significant negative effect on profit growth. small and large book tax differences is a moderating variable.Keywords: Temporary difference, permanent difference, leverage, small and large book tax differences, profit growth

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