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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
 108   109   110   111   112 
PENGARUH PERTUMBUHAN PERUSAHAAN, UKURAN PERUSAHAAN, PROFITABILITAS, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR TAHUN 2015 – 2017 (Studi pada perusahaan manufaktur yang terdaftar di BEI 2015 - 2017) Lie, Steven Gunawan, 15.05.52.0171; Srimindarti,, Ceacilia
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 examine the effect of company growth, firm size, and profitability on firm value with a legal structure as an intervening variable. This research was conducted in Indonesia by using an analysis unit of manufacturing companies that have been 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 185 companies. The data analysis technique used is multiple linear regression analysis. The results of the study show that company growth, company size, and profitability influence the capital structure. Company growth, company size, and profitability influence the value of the company. Capital structure has no significant negative effect on firm value. Mediation testing of capital structure shows that capital structure cannot mediate the relationship of company growth, company size, and profitability to firm value.
FAKTOR-FAKTOR YANG MEMENGARUHI KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN (Studi Kasus Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia tahun 2014-2017) Diah Suci Wulandari, 15.05.52.0180; Srimindarti,, Ceacilia
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 examine the effect of liquidity, leverage, profitability, firm size, company age and public share ownership on the completeness of financial statement disclosures. The population of this research is mining companies listed on the Indonesia Stock Exchange. The sampling method used purposive sampling with the 2014 to 2017 research period and obtained as many as 130 companies. The results of this study indicate that the liquidity variable has a positive and insignificant effect on the completeness of financial statement disclosures. leverage variable negatively has no significant effect on the completeness of financial statement disclosures. profitability variables have a positive and insignificant effect on the completeness of financial statement disclosures. company size variables have a significant positive effect on the completeness of financial statement disclosures. company age variables and public share ownership variables have a significant negative effect on the completeness of financial statement disclosures.
PENGARUH PROFITABILIAS, LIKUIDITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017 Dewi Lestari, 15.05.52.0195; Anggana L, Gregorius
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

Timeliness of financial reporting is a characteristic that is important to the financial statements. This study aims to examine the effect of profitability, liquidity, leverage, and firm size on the timeliness of financial statement disclosures in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. Sampling in this study used a purposive sampling method, so the companies included in the criteria were 428 companies. The data analysis method used in this study is logistic regression analysis. The results of this study indicate that the variable profitability has no significant positive effect on the timeliness of financial statement disclosures. Leverage variables have a significant negative effect on the timeliness of financial statement disclosures. Liquidity variables and firm size variables have a significant positive effect on the timeliness of financial statement disclosures.
FAKTOR - FAKTOR YANG MEMPENGARUHI TAX EVASION Niken Sari, 15.05.52.0198; 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

This study aims to empirically examine the influence of money ethics, intrinsic religiosity, extrinsic religiosity, accuracy of allocation, information technology and communication on tax evasion. The population in this study were MSME Tax Payers in Demak Regency as many as 100 MSMEs in 10 Sub-Districts namely, Dempet, Gajah, Karangayar, Wonosalam, Demak, Karang Tengah, Sayung, Karangawen, Mijen, Mranggen. The method used is the Convenience Sampling method, which is a method of selecting samples based on convenience, where this method selects samples from elements of the population whose data is easily obtained by researchers. The test equipment in this study uses the multiple linear regression test. The results of this study are money ethics, intrinsic religiosity and the accuracy of allocation, information and communication technology does not affect tax evasion. Extrinsic religiosity and information have an effect on tax evasion.
ANALISIS FAKTOR - FAKTOR YANG BERPENGARUH TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015 – 2017 Rahman Kurnianto, 15.05.52.0223; Wardjono, Wardjono
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 examine the effect of asset growth, firm size, leverage, and liquidity on profitability in manufacturing companies listed on the Indonesia stock exchange for the period 2015-2017.The population in this study are all Manufacturing Companies Registered on the Stock Exchange of the 2015-2017 Period. The sample selection uses a purposive sampling method. The analytical tool used in this study is multiple linear regression analysis.The test results show that asset growth, company size, and liquidity have a significant positive effect on profitability. While leverage does not have a significant negative effect on profitability.
PENGARUH PROFITABILITAS, REPUTASI AUDITOR, UKURAN PERUSAHAAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP AUDIT DELAY PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017 Meida Puspita Dewi, 15.05.52.0238; Alfasadun, Alfasadun
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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Abstract

This study aimed to examines the influence of the profitability, reputation of auditors, company size, and ownership of institutional on the audit delay on LQ-45 companies listed on the Indonesia Stock Exchange. This research was conducted at Indonesia by using analysis unit LQ-45 company. The population of this research are LQ-45 company that listed in Indonesia Stock Exchange. The sampling method using purposive sampling with the study period of 2015 until 2017 and obtained as many as 34 companies. The data analysis technique used were descriptive statistics, classical assumption test, and multiple regression analysis. The results of this study shows that profitability and ownership of institutional does not affect on audit delay. The reputation of auditors significant positive influence on audit delay. The company size significant negative influence on audit delay.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEMUNGKINAN TERJADINYA FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015 – 2017 Annas Thobroni, 15.05.52.0239; Wardjono, Wardjono
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 examine and analyze the factors that influence the likelihood of financial distress in manufacturing companies listed on the Indonesia stock exchange for the period 2015-2017. The population in this study are all Manufacturing Companies Registered on the Stock Exchange of the 2015-2017 Period. The sample selection uses the purpose sampling method. The analytical tool used in this study is logistic regression analysis. The test results show that liquidity and Company size have a significant negative effect on financial distress. Leverage has a significant positive effect on financial distress. While Profitability and Institutional Ownership do not have a effect on financial distress.
PENGARUH STRUKTUR AUDIT, PROFESIONALISME, DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR Elya Zulfa Diani, 15.05.52.0254; Meita, Rahmawati
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 research is motivated by the demands of auditors to have extensive knowledge, especially in the field of auditing. So that the auditor can produce audit products that can be relied on by the user, as well as competition from various factors that cause the auditor to maintain his position on the organization. The purpose of this reseach aimed to examine and analyzes the effect of audit structure, professionalism, and organizational commitment on auditor performance. The population which became the object of this study is the auditor who works for the Public Accounting Firm in Semarang City, which registered with the Institute Akuntan Publik Indonesia (IAPI) in February 2018. The research use Convenience Sampling method. The sample in this study included 13 KAP with 66 respondents. Data analysis used a linear regression models with the help of the SPSS 16.0 program. The results of this study indicate that audit structure variables have a significant negative effect on auditor performance, professionalism and organizational commitment has a significant positive effect on auditor performance.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP NILAI PERUSAHAAN (Studi Kasus pada Perusahaan Jasa Sektor Transportasi di Bursa Efek Indonesia Periode 2013-2017) Prayogo, 15.05.52.0263; Wardjono, Wardjono
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 investment opportunity set, asset structure, debt structure, profitability, firm size and firm age on firm value. This research was conducted on the Indonesia Stock Exchange using the analysis unit of the transportation sector service company. The sampling method uses purposive sampling with a sample of 114 companies with a research period of 2013 - 2017. The relationship and / or influence between variables is explained using the multiple regression analysis method. The results of the study indicate that the investment opportunity set, profitability, debt structure, company size and age of the company have no significant effect on firm value. The the asset structure have a significant negative effect on firm value.
PENGARUH LIKUIDITAS, SOLVABILITAS, PERTUMBUHAN PENJUALAN DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2015-2017 Desinta Hermi Nugraheni, 15.05.52.0283; Irsad, Moch
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 examine and determine the effect of liquidity, solvency, sales growth and firm size on profitability (ROA) in manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017.The sampling method used was purposive sampling, with a number of data processed as many as 201 companies. The analysis tool used is multiple regression analysis. The test hypothesis is used t-statistics and at a significant level of 0.05 or 5%.The results of this study show that liquidity and firm size have a significant positive effect on company profitability (ROA), solvency has a significant negative effect on company profitability (ROA), while sales growth has no effect on company profitability (ROA).

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