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Students´ Journal of Accounting and Banking
Published by Universitas Stikubank
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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Articles 2,418 Documents
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PENGARUH PROFITABILITAS, KEBIJAKAN HUTANG, KEPUTUSAN INVESTASI, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Novi Perwitasari, 15.05.52.0063; Nurhayati, Ida
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to empirically examine the effect of profitability, debt policy, investment decisions, and firm size on firm value. The population in this study were LQ 45 group companies listed on the Indonesia Stock Exchange in 2015-2017. The total population of this study is 135 and the sample of this study is 117 companies using purposive sampling method. Data experienced an outlier in the normality test so that the data was reduced and became 103 samples of LQ 45 companies listed on the Indonesia Stock Exchange for the period 2015-2017. The analytical tool used is descriptive statistics, normality test, classic assumption test, multiple linear regression test, model test and hypothesis test. Based on the research that has been done the results of this study indicate that profitability has a positive and significant effect on firm value. While debt policy, investment decisions, and company size have no significant effect on firm value.
PERSEPSI MAHASISWA MENGENAI MONEY ETHICS TERHADAP TAX EVASION DENGAN GENDER DAN MORALITY SEBAGAI VARIABEL MODERASI Putri Ramawati, 15.05.52.0090; Meita Oktaviani, Rachmawati
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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Abstract

Ethics with gender and moral as a moderating variable on tax evasion. The population in this study were accounting students who had taken taxation courses. The sample technique used is based on purposive sampling by determining the criteria of respondents before being used as research samples. Data analysis techniques are performed by regression using the Moderate Regression Analysis (MRA). The results showed that the perception of accounting students regarding money ethics had a significant positive effect on tax evasion. The role of gender as a moderating variable can weaken the positive relationship of money ethics towards tax evasion. In addition, the same results are also shown by morality as moderation variables which can weaken the positive relationship of money ethics with tax evasion.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017 Safitri, 15.05.52.0094; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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Abstract

This study aims to examine and analyze the effect of profitability, company size, sales growth, and leverage on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. The independent variable of this study consisted of profitability, company size, sales growth, and leverage, while the dependent variable in this study was tax avoidance. This study uses secondary data. The sampling technique in this study was purposive sampling and the data analysis tool used was descriptive statistics, normality test, multicollinearity test, autocorrelation, heteroscedasticity test, multiple linear regression analysis, test coefficient of determination, F test, t test using SPSS 25 for window. The results showed that profitability and sales growth did not affect tax avoidance, while firm size and leverage affected tax avoidance.
PENGARUH PROFITABILITAS, STRUKTUR MODAL DAN LIKUIDITAS TERHADAP KUALITAS LABA DENGAN GOOD CORPORATE GOVERNANCE (GCG) SEBAGAI PEMODERASI Nurul Dwi Dhamayanti, 15.05.52.0096; Sunarto, Sunarto
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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Abstract

The purpose of this research is to examine and analyze the influence of profitability, capital structure, and liquidity to earnings quality with good corporate governance (GCG) as moderating. The study population was manufacturing companies listed on the Indonesian Stock Exchange (BEI) period of 2013-2017, which amounted to 164 companies. Sampling was done by using purposive sampling method and obtained as many as 43 companies. The analysis technique used is moderated regresion analysis. The results of the analysis can be concluded that : profitability has positive influence with the earning quality. Capital structure has not influence with the earning quality. Liquidity has not influence with the earning quality. Good Corporate Governance weakens the influence of profitability on earning quality.
ANALISIS LIKUIDITAS, PROFITABILITAS, LEVERAGE, DAN AKTIVITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2017 Dwi setiyawan, 15.05.52.0111; Nurhayati, Ida
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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Abstract

This study aims to test the liquidity ratio, profitability, leverage, and activity on the value of the company and test which factors of the ratio are the most influential on the value of the company. Research methods used quantitative methods. This study uses financial statements of manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017 with a sample of 180 companies. The analysis method used in this study is the Multiple Linear Regression Test. The results of the study show that partially only Profitability and Leverage have a significant influence on Company Value with a significance level of 0,000 and 0,017. While Liquidity and Activities that have a non-significant effect on Company Values with a significance level of 0.162 and 0.701. Second, simultaneous tests show that Liquidity, Profitability, Leverage, and Activity together have a significant effect on firm value.
PENGARUH ARUS KAS OPERASI, ARUS KAS INVESTASI, DAN ARUS KAS PENDANAAN TERHADAP HARGA SAHAM Desi Sulistyawati, 15.05.52.0116; Poerwati, Rr. Tjahjaning
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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Abstract

This research aims to examine and analyze the influence of operating cash flows, investment cash flows, and financing cash flows on the company stock prices againts the BUMN listed on the Indonesia Stock Exchange for the period 2013-2017. The sampling technique in this research used a saturated sampling technique. The data used is secondary data obtained from the Indonesia Stock Exchange. Metodh data analysis that are used in this research is the analysis of Multiple Linear Regression and assisted by the SPSS version 22 statistical test. The results of this study indicate that the Operating Cash Flow has a positive and not significantly effect on the Stock Price. Investment Cash Flow has a negative and not significantly effect on the Stock Price. Financing Cash Flow has a positive and significantly effect on the Stock Price.
PENGARUH LIKUIDITAS, LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2015-2017) Hidayatun Istikhomah, 15.05.52.0125; Srimindarti,, Ceacilia
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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Abstract

This study aims to examine the effect of liquidity, leverage, and profitability on firm value. This research was conducted in Indonesia by using an analysis unit of manufacturing companies that have gone public. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange. The sampling method uses purposive sampling with a research period of 2015 to 2017 and obtained as many as 105 companies. The results showed that liquidity has a significant positive effect on firm value, leverage has no significant negative effect on firm value and profitability has no significant negative effect on firm value.
DAMPAK E-BILLING, E-FILING, DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris Terhadap Wajib Pajak Orang Pribadi yang Terdaftar di Kantor Pelayanan Pajak Pratama Semarang Candisari) Ronald Wahono, 15.05.52.0146; Meita Oktaviani, Rachmawati
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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Abstract

Tax is one of the income to support the life of the country. This study aims to examine and analyze the effect of the application of e-Billing, e-Filing, and understanding of taxation on tax compliance. The population in this study were individual taxpayers at KPP Pratama Semarang Candisari. The research method used is a quantitative method with a questionnaire as a basis for collecting data. The sampling method is done by purposive sampling method, with the criteria of individual taxpayers employees who have two or more different sources of income and individual taxpayers who are non-employees who have applied e-Billing and e-Filing. The number of respondents used was 105 respondents. The analytical tool used is multiple linear regression. The results showed that the application of e-Billing had no significant effect on taxpayer compliance, the application of e-Filing had no significant effect on taxpayer compliance, and understanding taxation had a significant positive effect on taxpayer compliance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH Fera Estiana, 15.05.52.0160; Maryono, Maryono
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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Abstract

This study aims to examine and analyze the analysis of factors that influence the level of disclosure of District/City Government Financial Statements in the province of Central Java. The independent variables of this study are PAD, total assets, total SKPD, independence ratio, and audit findings on the level of disclosure of Regenc /City LKPD in Central Java Province. The population of this study is the Regency/City in Central Java Province during the 2015-2017 budget year which was audited by the BPK. The sample used was 105 local government financial statements using the census method in other words all populations were sampled. The method of data analysis in this study uses multiple regression with SPSS 19. The results of hypothesis testing indicate that PAD has a significant positive effect on the level of disclosure of LKPD, total assets have a significant positive effect on the level of disclosure of LKPD, total SKPD has a positive and insignificant effect, the independence ratio has a positive but not significant effect, and audit findings have a positive but not significant effect.
PENGARUH STRUKTUR MODAL, KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA Angga Dwi Pratama, 14.05.52.0003; Sunarto, Sunarto
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study examines the effect of capital structure, independent commissioners, managerial ownership, institutional ownership and firm size on earnings quality. The sample in this study used 104 data from 26 manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2017 by using purposive sampling method. The analysis tools used are normality test, classical assumption test, multiple linear regression test, model test and hypothesis test. Based on the research that has been done, the results of this study showed that frim size have a significant positive effect on earnings quality, capital structure and independent commissioners have a significant negative effect on earnings quality. While managerial ownership and institutional ownership have no significant effect on earnings quality.

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