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Students´ Journal of Accounting and Banking
Published by Universitas Stikubank
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Core Subject : Economy,
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Articles 2,418 Documents
ANALISIS PENGARUH LIKUIDITAS, AKTIVITAS, PROFITABILITAS DAN GROWTH TERHADAP RETURN SAHAM (Pada Perusahaan Mnufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2015-2017) Mei Linda Dwi Wahyuni, 15.05.52.0290; Susilowati,, Yeye
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 (CR), activity (TATO), profitability (EPS) and growth on the stock return of manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2017 period.The sampling method used was purposive sampling, with 106 data processed. The analytical tool used is multiple regression analysis. The test hypothesis used t-statistics and f-statistics at a significant level of 5%.The results of this study indicate that profitability (EPS) has a significant positive effect on the stock return, while liquidity (CR), activity (TATO) and growth do not affect the stock return.
FAKTOR-FAKTOR YANG MEMENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017 Vivi Lana Aprianti, 15.05.52.0295; Nuswandari, Cahyani
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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Abstract

This research is a study that tests and analyzes the effect of firm size, managerial ownership, profitability, leverage, liquidity, and reputation of KAP on the timeliness of financial reporting. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange. This study used a purposive sampling method in sample selection using the sample criteria as manufacturing companies listed on the Indonesia Stock Exchange during the period 2015-2017. Based on the criteria, a sample of 297 companies was obtained during the three-year observation period. The analytical tool used is Logistic Regression. The results of the study indicate that the variable firm size and liquidity have a significant positive effect on the timeliness of financial reporting. Managerial ownership, profitability and leverage variables have a positive and not significant effect on the timeliness of financial reporting. KAP reputation variables have a negative and not significant effect on the timeliness of financial reporting.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG (Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Dana Sagita Devi, 15.05.52.0301; Suwarti, Titiek
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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Abstract

The study examines the effect of institutional ownership, dividend policy, company size, profitability, and sales growth on debt policy. The population of this research is all manufacturing companies listed on Indonesia Stock Exchange for year of 2015 to 2017. The sampling method uses purposive sampling with the research period from 2015-2017 producing 149 samples. Method of data analysis of the study is multiple regression analysis. The results showed that institutional ownership does not affect debt policy, dividend policy does not affect debt policy,company size negative affects debt policy, profitability has a negative effect on debt policy, and sales growth has a positive effect on debt policy.
FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 - 2017 Ika Ulinuha Aditia Swari, 15.05.52.0324; 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 the effect of the current ratio, total asset turnover, debt to equity ratio and company size on return on assets in manufacturing companies listed on the Indonesian stock exchange in the period 2015-2017. The population in this study are 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 243 companies. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that the current ratio, total asset turnover, firm size have a significant effect and have a positive direction on return on assets while the debt to equity ratio does not have a significant effect and has a negative direction on return on assets.
PENGARUH LIKUIDITAS, LEVERAGE , PROFITABILITAS, OPERATINGCAPACITY, BIAYA AGENSI MANAJERIAL TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017 Farrah Anggita Nurmaliani, 15.05.52.0325; Suwarti, Titiek
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 and analyze the factors that influence financial distress in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. Independent variables consist of Current Ratio (CR), Debt to Equity Ratio (DER), Return On Assets (ROA), Total Asset Turnover (TATO), and Managerial Agency Costs (BAM) while the dependent variable is Financial Distress (FD). This study uses secondary data. The sampling method is purposive sampling. The analysis used was descriptive statistics, Feasibility Model, overall test model, Chi square test, Cox test and Snell's R Square and Nagkerkke; R Square, 2x2 classification table, logistic regression analysis, using SPSS 19 for Windows. The results showed that liquidity does not affect Financial Distress, Leverage has a significant positive effect on Financial Distress, Profitability has a significant negative effect on Financial Distress, Operating Capcity has a negative effect on Financial Distress, Managerial Agency Costs do not affect financial distress.
ANALISIS FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PROPERTY & REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2013 -2017 Ivana Kalista Andala, 15.05.52.0328; Wardjono, Wardjono
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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Abstract

This research is conducted to analyze the factors of capital structures effect. The factors being analyzed included as independent variable which consist of profitability, liquidity, asset structure, company standard and business risk. The populations of this research are property firm and real estate that have been registered in to Indonesia Stock Exchange (BEI). The researcher uses purposive sampling method to take some exemplary samples of the data. There are 145 companies in total of the period 2013-2017, meanwhile the remaining samples have been naturalized to 131 companies. The type of the data used in this research is secondary data committed by using multiple linear regression type of analysis. The research shows that profitability and asset structure have no significant effect to the capital structure. The liquidity points to negative significant effect on capital structure, company size points and business risk to positive significant effect on capital structure.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015-2017 Loida Yunita, 15.05.52.0330; Wardjono, Wardjono
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, asset structure, company size, liquidity and institutional ownership on the capital structure. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sampling method uses purposive sampling with the research period from 2015 to 2017. The data processed is 200 companies. The testing technique uses multiple linear regression analysis. The results showed that profitability, asset structure, company size and institutional ownership did not affect the capital structure, liquidity had a negative effect on capital structure.
PENGARUH INDIKATOR FINANSIAL, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, DAN KEPEMILIKAN MANAJERIAL TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2017 Nur Aprilita Fauziyah, 15.05.52.0336; Susilowati, Yeye
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 influence of financial indicators, company size, institutional ownership, and managerial ownership of financial distress on manufacturing companies listed on BEI period 2014-2017. The population in this study is all manufacturing companies registered in BEI period 2014-2017. The sample selection used a purposive sampling method and obtained a sample of 250 companies. The analytical tool used in this research is logistic regression analysis.The results of the research show that leverage influence has positive significant of financial distress. Profitability, operating capacity, and company size have a significant negative effect on financial distress. While liquidity, sales growth, institutional ownership, and managerial ownership do not have a effect on financial distress.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017 Septi Wulandari Santoso, 15.05.52.0351; 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 test and analyze the factors that influence profitability in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. Independent variables consist of Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), and Company Size (UP) while the dependent variable is Profitability (ROE). This study uses secondary data. The sampling method is purposive sampling. The analysis used is descriptive statistics, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, multiple linear regression analysis, test coefficient of determination, F test, t test using SPSS 23 for Windows. 2 The results showed that the Current Ratio had a significant positive effect on Profitability, Total Asset Turnover had a significant positive effect on Profitability, Company Size had a significant positive effect on Profitability, while Debt to Equity Ratio had a positive and insignificant effect on Profitability.
DETERMINAN PROFITABILITAS PADA BPR DI JAWA TENGAH TAHUN 2012 – 2017 Siti Khotimah, 15.05.52.0363; Masdjojo, Gregorius N
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 influence of Credit Provided, Interbank Assets, Non Performing Loans, Savings, Deposits and Capital Adequacy Ratio on Profitability of Rural Banks 2012 - 2017. This study uses purposive sampling. Based on these criteria, a sample of 28 banks was obtained with an observation period of 6 years. Because this type of data is a combination of "Cross-section" and "Time-series" data, the data analysis uses panel data regression analysis. The estimation process uses the Fixed Effect Model (FEM) and Random Effect Model (REM) methods. Selecting the best model uses the "Haussman Test". The results of data analysis are based on the recommended Haussman Test to use the REM method. The results showed that the Credit Provided, Interbank Assets and Deposits did not affect Profitability, Non Performing Loans had a significant negative effect on Profitability, Savings and Capital Adequacy Ratio had a significant positive effect on Profitability.