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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
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ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT DELAY Periode 2008 - 2010 Julius Chandra Hermanto, 08.05.52.0070; Wardjono, Wardjono
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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Abstract

This study is a study that examined the effect of corporate financial reporting to the audit delay. Audit delay is generally defined length of time the completion of the audit as measured from the date of closing of the financial year until the date of signing the audit report.In this study, the samples used by 92 companies from the  manufacturing companies listed on the Indonesia Stock Exchange in the year 2008 to 2010 with a purposive sampling method. To analyze the hypothesis used multiple regression analysis.These results indicate that the size of the Profitability, Company Size Auditor Opinion, and Firm Size showed a significant effect on audit delay.Keywords: Audit Delay, Profitability, Company Size, Auditors Opinion, and Firm Size.
PENGARUH FAKTOR KEUANGAN DAN NON KEUANGAN TERHADAP OPINI GOING CONCERN (Studi Empiris Perusahaan Manufaktur di BEI Tahun 2006 – 2010) Ratna Sari Kosviyanti, 08.05.52.0084; Setyowati, Widhy
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

The purpose of this research was to test and analyze the effect of audit quality, debt default, the financial condition of the company, and the company’s growth to the audit opinion going concern on the manufacturing company that went public in Indonesia. The population in this research is the company specializing in the manufacturing sector are listed on the Indonesia stock exchange (idx) for 2006-2010. Sampling techniques using a purposive sampling technique.  The sample in this study as much as 70 sample company consisting of 44 samples received an audit opinion going concern, sample received an audit opinion 26 non going concern. The result showed that the quality of audit and the company’s growth is not significant to the issuance of the audit opinion going concern. Debt default and the the company’s financial condition to the issuance of audit opinions are significant going concern. Keywords: Quality Audit, Debt default, The Financial Condition of the Company, The Company’s Growth, and Going Concern Audit Opinion.
Kemampuan Beban Pajak Tangguhan, Akrual dan Size Untuk Mendeteksi Manajemen Laba Ability of Deferred Tax Expense, Accrual and Size for Detecting Earnings Management Friszal Anggi Nurlindra, 08.05.52.0181; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aimed examine the effect of the deferred tax asset and analyze, discretionary accruals and earnings management on the size of a manufacturing company that went public in Indonesia.The population in this study is a company engaged in the manufacturing sector are listed in Indonesia Stock Exchange (BEI) in 2008-2010. According to established criteria contained 37 samples. Analysis technique used is logistic regression.The results showed that the deferred tax liabilities have no effect on earnings management. Meanwhile, discretionary accruals and size effect on earnings management.Keywords: Earnings Management, Deferred Tax liabilities, Discretionary Acruaals, Size
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN Susi Yuliana, 09.05.52.0008; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

The objective of this study is to exmine the influence of mayoritas shareholders, institutional ownership, foreign ownership, board of commissioners, board of directors, board of commissioners of independent, and audit committee to the corporate performance of the banking companies that listed on Indonesia Stock Exchange. The population is 30 companies of banking which listed on Indonesia Stock Exchange at periode 2008-2011. Sample was chose using purposive sampling method amount to 15 companies. Technique test of data is by using multiple linier regression. The result indicates that board of directors is significant positive influence on corporate performance. Major shareholders, institutional ownership, foreign ownership, board of commissioners, board of commissioners of independent, and audit committee isn’t significant influence on corporate performance.Keywords: Mayoritas shareholders, institutional ownership, foreign ownership, board of commissioners, board of directors, board of commissioners of independent, and audit committee
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL Mardiyanti, 09.05.52.0106; Zuliyati, Zuliyati
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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This research aims to test the influence of company size, business risk, liquidity and profitability of capital structure in listed companies in BEI. Some previous research on capital structure shows different results. Therefore the research needs to be done to analyze the theory of capital structure. The Data used is the manufacturing company listed in BEI 2007-2011. Research using a purposive sampling and sample as many as 69 research data. Research Data are then tested by multiple linear regression analysis to test the influence of company size, business risk, liquidity, and profitability of capital structure. The results of this study indicate that the size of the company positively and not significant, business risk positively and not significant, liquidity negative effect  and significant, and profitability negative effect  and significant of capital structureKeywords : Size,Business Risk, liquidity, Profitability, and Capital Structur
RASIO-RASIO KEUANGAN DALAM MEMPREDIKSI PERUBAHAN LABA (Study Empiris Perusahaan Perbankan di BEI Periode 2009 s/d 2011) Siti Aminah, 09.05.52.0003; Aini, Nur
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

Bank is a place to perform a variety of finance-related transactions. Good or bad of a bank can be seen through the financial ratios contained in published financial statements. Financial report is a report that is used to provide information regarding the financial position and changes in financial position. Financial ratios used in this study is NPM, LDR, DER, and CAR are used to predict changes in earnings. Changes in income is the difference between earnings in the period incurred ynag charge rate to bring about change and determine the profit increase or decrease in profit each year.The population in this study is a banking company listed on the Stock Exchange eriod 2009-2011 totaling 93 companies. This study used a purposive sample of 31 banking companies which are listed on the Stock Exchange only 23 companies to be selected as sample. There are five (4) independent variables that were examined in this study are: NPM, LDR, DER, and the CAR, while the independent variables using the change in earnings. Data collection methods used are literature and documentation. Data analysis techniques using classical assumption test, test multiple linear regression analysis, and hypothesis testing using SPSS tool.The results simultaneously (F test) showed that there are five independent variables jointly affect changes in profitability. In the t test at the 0.05 level indicates that the CAR significant effect on changes in earnings and NPM, LDR, significant negative DER to changes in income.Keywords: changes in earnings and financial ratios (NPM, LDR, DER, dan CAR)
PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN PERBANKAN Pipin Dwi Cahyaningrum, 09.05.52.0002; Aini, Nur
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

This study aimed to determine the effect of Return On Equity (ROE), Debt to Equity Ratio (DER), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR) and Earning Per Share (EPS) of the stock return banking companies listed on Indonesia Stock Exchange (BEI) in 2008-2010. The population in this study are all banking companies listed on the Indonesia Stock Exchange in 2008-2010. Sampling using purposive sampling technique. The sample of this study were 24 banks that meet the criteria. Mechanical testing data is to use a multiple linear regression analysis. The analysis showed that the variable Return On Equity, Debt to Equtiy Ratio, Net Interest Margin, Loan to Deposit Ratio and Earning Per Share has no significant effect on stock returns. Advice can be given further research is expected to add more independent variables will also be a significant effect on stock returns.Keywords: stock return, return on equity, debt to equity ratio, net interest margin, loan to deposit ratio, earning per share
ANALISA PENGARUH IKLIM ORGANISASI DAN KEPRIBADIAN TERHADAP KEPUASAN KERJA DENGAN MEDIASI MOTIVASI (Studi pada Dinas Pendidikan Kota Tegal) Abdul Hakim, Moh.; Rijanti, Tristiana
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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The purpose of this study was to examine and analyze whether there was an effect of organizational climate and personality on job satisfaction with the mediation of motivation in Tegal City Department of Education. Sampling method with purposive sampling method. Data is collected by a questionnaire. Tests conducted by the research instrument validity and reliability testing, statistical test equipment being used is multiple regression analysis, R ² test and t-test to test the significance of regression coefficients generated. The results showed that the positive effect of organizational climate on motivation and job satisfaction. Personality positive influence on motivation, but had no effect on job satisfaction. Motivation no effect on job satisfaction Motivation as a mediating variable based on the results of the study can not explain the indirect influence organizational climate and personality on job satisfaction Tegal City Education Department officials. Keywords: organizational climate, personality, motivation and job satisfaction
PENGARUH MOTIVASI DAN KOMPETENSI TERHADAP KINERJA DIMEDIASI SELF EFFICACY PADA DOSEN POLITEKNIK ILMU PELAYARAN SEMARANG Very Sulistiyani, Riris; Fauzan, Mohammad
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

The purpose of this research was to examines and analyze the influence of motivation and competence to performance of Lecturer with mediation self efficacy of the Lecturer at Merchant Marine Polytechnic Semarang. This research is taken the total population 97 respondents. The sample data is taken using a census sampling technique, the meaning is took all amount of the population is to research. In collecting data, the researcher distributes questionnaires using Likert scales which has been tried out. The validity and realibility has been fulfill base on factor analysis, alpha cronbach and also classical assumption test. The data analysis technique uses double linier analysis  model test, R2 test, F- test and t-test hypotesis analysis. The result of data analysis show : Motivation influences to the self efficacy  positively and significantly. Competence influences to the self efficacy  positively buti is not significantly. Motivation, Competence and Self efficacy aren’t influences to the performance of lecturer. Self efficacy did not mediate of the Motivation and Competence to the performance of lecturer.Key words       : motivation, competence, performance and self efficacy
PENGARUH GAYA KEPEMIMPINAN DAN KARAKTERISTIK PEKERJAAN TERHADAP KINERJA PEGAWAI DENGAN MEDIASI KEPUASAN KERJA ( Studi Pegawai Politeknik Ilmu Pelayaran Semarang ) Santiko, Tony
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

Target of this research to test work characteristic influence and discipline to organizational commitment with in mediation by satisfaction work officer in Politeknik Ilmu Pelayaran Semarang. Pursuant to the mentioned hence this research take title ”Pengaruh Gaya Kepemimpinan  Dan Karakteristik Pekerjaan Terhadap Kinerja Pegawai Dengan Mediasi Kepuasan Kerja (Studi Pegawai Politeknik Ilmu Pelayaran Semarang )”. In this research take Politeknik Ilmu Pelayaran Semarang Officer amounting to 218 people. Intake of Sample with sampling purposive technique representing method intake of sample by determining criterion beforehand that is officer having minimum year of service three year. As for sample which is taken in this research equal to 100 responder. Data analysis use doubled linear regression. Pursuant to result of research which have been done by hence can know by leadership style and work characteristic have an effect on to satisfaction of job. Leadership style, work characteristic and satisfaction of job have an effect on to officer performance. For the test of satisfaction mediation work leadership style influence mediation and work characteristic to officer performance.   Keyword : Style leadership, work characteristic, satisfaction work and officer  performance

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