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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
 105   106   107   108   109 
ANALISIS RETURN ON ASSET (ROA) DAN DEBT TO EQUITY (DER), TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL MODERASI Haniatus Sa’diyah, 13.05.62.0009; Hardiningsih, Pancawati
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

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Abstract

This research is a research that analysize return on asset (roa) and debt to equity (der), against company value with corporate social responsibility (csr) as a moderating variable in companies listed in Indonesia’s stock exchange of garment and textile sectors. Sampling method using purposive sampling with research period of 2012 until 2014. The sampel used consisted of 17 companies listed on the BEI. And the method of numerical analysis is formulated to the hypothesis. The results of the study showed that positive ROA, DER and CSR have no significant positive effect on firm value. While CSR is able to moderate the influence of ROA on company value.Keywords: Return On Asset, Leverage, Corporate Social Responsibility, and The Value of The Company
FAKTOR-FAKTOR YANG MEMPENGARUHI UNDERPRICING SAHAM PADA PENAWARAN UMUM PERDANA DI BURSA EFEK INDONESIA TAHUN 2012-2015 Inten Palupi, 13.05.52.0180; 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 the effect of underwriter’s reputation, corporate profitability (ROA), financial leverage (DER), firm’s scale and firm’s age on the level of underpricing with the case study companies on the Stock Exchange Indonesia periode from 2012 to 2015. The research used purposive sampling method . Secondary datas were used and obtained from the Indonesian Stock Exchange by using Multiple Regression analysis testing to prove the research’s hypothesis. The results shows that the underwriters reputation, corporate profitability (ROA), and financial leverage (DER) affected the underpricing negatively. The scale of companies affected on the level of underpricing positively and the firm’s age do not significantly affected the level of underpricing.Keywords: Underpricing, Underwriter’s Reputation, Corporate Profitability (ROA), Financial Leverage (DER), Firm’s Scale and Firm’s Age
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN SISA LEBIH PEMBIAYAAN ANGGARAN BELANJA MODAL PADA KABUPATEN/KOTA DI PROVINSI JAWA TENGAH TAHUN 2013-2015 Ribka Cahya Wulandari, 14.05.52.0116; Nuswandari, Cahyani
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 aims to test and analyze the effect of the Fund Local, General Allocation Fund, Specific Allocation Fund, Financing Budget Surplus Area of Capital Expenditure in the Ditricts/Cities in Central Java Province in 2013-2015.The sample in this study covers all cities/districts in Central Java province during the year 2013-2015 as many as 105 data. The analysis tools used are multiple linear regression test.Based on the research that has been done, found that Local Own Revenue, General Allocation Fund,Specific Allocation Fund, and Financing Budget Surplus Area has a significant positive effect on Capital Expenditure.Keywords: Fund Local Own Revenue, General Allocation Fund, Specific Allocation Fund, Financing Budget Surplus Area and Capital Expenditure
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN PERBANKAN YANG LISTING DI BEI PERIODE TAHUN 2013-2015 Firstya Widiastri, 15.05.62.0002; 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 examines the factors that affect the value of companies in 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 results showed that Return On Equity (ROE) has a significant negative effect on the value of the company. Loan to Deposit Ratio (LDR) and Net Profit Margin (NPM) have no effect on corporate value. Price Earnings Ratio (PER) and Earning Per Share (EPS) have a positive and significant impact on firm value.Keywords: Return On Equity, Loan to Deposit Ratio, Net Profit Margin, Price Earnings Ratio and Price to Book Value
PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERSI Ahmad Zainudin, 13.05.52.0211; Himmawan, Arief
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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Abstract

The purpose of this study is to examine the influence of competence and independence on the quality of auditors with auditor ethics as an intervening variable. The sampling technique used in this study is the convenience sampling / sample selected with consideration of convenience. This is because there are some limitations, because not all the KAP contained in Semarang, Solo and Daerah Istimewa Yogyakarta can be visited and obtained data for research. The result of the research shows that Independence has negative effect not significant to audit quality in KAP in Central Java. Competence has no significant negative effect on audit quality with auditor ethics as moderating variable in KAP in Central Java. Independence has a significant positive effect on audit quality with auditor ethics as moderating variable in KAP in Central Java.Keywords: Audit Quality, Competence, Independence, and Auditor Ethics
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di BEI Tahun 2013-2015) Putri Wulan Sari, 12.05.52.0107; Wahyu Widati, MG. Kentris
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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The purpose of this study was to influence VACA, VAHU and STVA to financial performance proxied by Return on Assets (ROA) and the market value of the banking company in BEI. The population is a banking company that listing on the Indonesian Stock Exchange (BEI) in the year 2013-2015. The sampling technique used purposive sampling. The criteria for the sample in this study is a company that makes a profit for the year of observation, and the company has a complete data associated with the variables needed in research. The analysis tool used is multiple linear regression. The results of the analysis can be concluded that: VACA positive effect on ROA. VAHU and STVA and no significant positive effect on ROA. VACA and VAHU positive and not significant to the market to book value. STVA positive effect on the market to book value.Keywords: Intellectual Capital, Profitability and Market Value
“PENGARUH PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN DIVIDEN DENGAN LIKUIDITAS SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016” Dewi Yuliani, 14.05.52.0179; Suwarti, Titiek
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 aims to test profitability, institutional ownership and liquidity as a moderating variable to dividend policy. This research is conducted in Indonesia by using unit analysis of manufacturing companies that have go-public. The population of this study is a manufacturing company listed on the stock exchange Indonesia. Sampling method using purposive sampling with period of research year 2014 until 2016 and obtained by 34 company. The technique of data analysis used is multiple linier regression analysis. The results showed that profitability has a significant positive effect on dividend policy, institutional ownership has no significant negative effect on dividend policy, liquidity as a moderating variable affects the profitability of dividend policy having negative effect is not significant and liquidity as a moderating variable affects institutional ownership of dividend policy having a non significant positive effectKeyword: Profitability, Institutional Ownership, Liquidity and Dividend Policy
PENGARUH CORPORATE GOVERNANCE DAN INTENSITAS PERSEDIAAN TERHADAP MANAJEMEN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Lia Warokha, 13.05.52.0079; Poerwati, Rr. Tjahjaning
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Abstract

The study examines the influence of Corporate Governance, inventory intensity and auditor reputasion to tax management. Tax management is measured by effective tax rate. Corporate governance are measured by number of commissioner and percentage of independent commissioner. This research sample is manufactured company for years 2013-2015 selected by using method of purposive sampling. There are 254 companies fulfilling criterions. This research used multiple regression analysis. The results of this research indicates that the number of commissioner and the proportion of independent commissioners tax management significantly. Meanwhile, inventory intensity and auditor reputasion does not significantly influence the companys tax management.Keywords: Number of Commissioner, Percentage of Independent Commissioner, Inventory Intensity, Auditor Reputasion, Tax Management
PENGARUH LIKUIDITAS, LEVERAGE, OPERATING CAPACITY, PROFITABILITAS DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016) Lilik Febrina, 14.05.52.0051; Lisiantara, G. Anggana
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 aims to examine the effect of liquidity, leverage, operating capacity, profitability, and sales growth of financial distress.  This research was conducted at the companies listed on the Stock Exchange in 2013-2016. The samples used were as many as 260 observations selected using purposive sampling method.  Data collection was done by using the documentation obtained from BEI website and Pojok BEI-Unisbank Stikubank (Unisbank). The analysis technique used is logistic regession. The results of the analysis of this study indicate that the leverage,operating capacity, and profitability  rations are able to affects the financial distress of manufacturing company, while the likuidity and sales growth ratios are not able to influence the probability of financial distress.Keywords : Liquidity, Leverage, Operating Capacity, Profitability,  Sales Growth, Financial Distress
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KINERJA AUDITOR (Studi Empiris Pada KAP Di Jawa Tengah Venanda Aprilia P., 13.05.52.0088; Badjuri, Achmad
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 profecionalism, experience of auditor, professional ethics, organizational commitment, understanding of good governance, and independency which directly influence acceptance 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 66 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 variablesprofecionalism,experience of auditor, professional ethics, organizational commitment, understanding of good governance, and independency have significant positive effect to audit performance.Keywords: Profecionalism, Experience of Auditor, Professional Ethics, Organizational Commitment, Understanding of Good Governance, and Independency Which Directly Influence Acceptance of Audit Performance

Page 107 of 242 | Total Record : 2418

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