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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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PENGARUH SIZE, PROFITABILITY, LEVERAGE, KOMITE AUDIT DAN INTENSITAS PERSEDIAAN TERHADAP EFFECTIVE TAX RATE (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar dalam BEI 2015-2017) Dewi Purnamasari, 15.05.52.0214; Wahyudi, Djoko
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 was conducted to examine the effect of the size, profitability, leverage, audit committee and inventory intensity, the object of research used by manufacturing companies listed on the Indonesia stock exchange for the period 2015-2017 The number of selected samples is 161 observations determined using purposive sampling method. Data collection was done by documentation technique collected through IDX website and BEI Corner-Unisbank Stikubank (Unisbank).Analytical technique used is multiple regression. The results of the analysis show that profitability, leverag and audit committe are able to influence effective tax rate, while size and audit committee are not able to influence effective tax rate.
PENGARUH STRUKTUR MODAL, PROFITABILITAS, KEPEMILIKAN MANAJERIAL, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2017 Wilda Sofia Rini, 15.05.52.0287; Wahyu Widati, Listyorini
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 Capital Structure, Profitability, Managerial Ownership, and Company Size on the Value of Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2014-2017 Period. The population in this study are all Manufacturing Companies listed on the Stock Exchange for the 2014-2017 Period. The sample selection uses the purpose sampling method. The analytical tool used in this study is multiple linear regression analysis. The test results show that the Capital Structure has a significant positive effect on Firm Value, Profitability has a significant positive effect on Firm Value, Managerial Ownership has a Negative effect that is not significant to the Firm Value, and the Firm Size does not significantly influence the Firm Value.
PENGARUH PERTUMBUHAN PERUSAHAAN, STRUKTUR MODAL, PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN. (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017) Yulia Dini Hakiki, 15.05.52.0315; 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 analyze the effect of corporate growth, capital structure, profitability and dividend policy on firm value. 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 so that the sample is 188 data. The analytical tool used in this study is descriptive analysis and multiple regression analysis. The test results show that the growth of the company has no significant negative effect on firm value. Capital structure has no significant negative effect on firm value. Profitability has a significant positive effect on firm value. And dividend policy has a negative effect that is not significant on firm value.
PENGARUH PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2013-2017) Siska Fargylisa Saputri, 15.05.52.0321; Kartika, Andi
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 obtain empirical evidence about the effect of tax avoidance on firm value with transparency as a moderating variable in manufacturing companies listed on the Stock Exchange in 2013-2017. The data used is archived data in the form of annual reports and financial statements of manufacturing companies listed on the IDX The results of this study indicate that tax avoidance as measured by the Effective Tax Rate (ETR) proxy which has a significant positive influence on firm value measured using Tobins' Q ratio and transparency can weaken the moderation between the effect of tax avoidance on firm value.
PENGARUH INDEPENDENSI, KOMPETENSI, PROFESIONALISME DAN INTEGRITAS TERHADAP KUALITAS AUDIT (Studi Kasus pada Kantor Akuntan Publik yang berada di Kota Semarang) Anis Aghniyaul Haqque, 15.05.52.0322; Alfasadun, Alfasadun
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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Abstract

Public Accountants must improve the quality of the audit they produce. Audit quality is determined by independence, competence, professionalism and integrity. Therefore the purpose of this study is to test the independence, competence, professionalism and integrity of audit quality. The population in this study is the auditor who works at the Public Accounting Firm in Semarang and has at least 3 years experience as an auditor. Sampling was 44 respondents. The primary data collection method used is the questionnaire method. Data is analyzed using multiple linear regression models. The results of the study show that the competition proves to be significantly positive towards audit quality. Whereas independence, professionalism and positive integrity have no significant effect on audit quality.
PENGARUH INDEPENDENSI, TEKANAN ANGGARAN WAKTU, RISIKO AUDIT DAN GENDER TERHADAP KUALITAS AUDIT (Studi Kasus Pada 8 Kantor Akuntan Publik Wilayah Semarang) Ririn Rizky Ayu Wardani, 15.05.52.0326; 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 aims to examine the effect of independence, time budget pressure, audit risk, and gender on audit quality. This research was conducted at the Public Accounting Firm in the Semarang Region. The population in this study were all auditors who were in the Public Accounting Office in the Semarang area. Sampling using the convenience sampling method. The primary data collection method used is the questionnaire method with data analysis using multiple linear regression models. The results showed that independence had a significant positive effect on audit quality, while the time budget pressure, audit risk and gender did not significantly influence audit quality.
PENGARUH FAKTOR-FAKTOR CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS LABA SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017) Izzatun Ni’mah, 15.05.52.0371; 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 study aims to examine and analyze the influence of corporate governance factors on firm value and earnings quality as mediating variables. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the 2014-2017 period. The sample in this study was taken by using Purposive Sampling techniques, so as to obtain a sample of 425. The analysis technique used was to use multiple regression and path analysis (path analysis). The results of this study indicate that managerial ownership, institutional ownership and independent commissioners have a positive but not significant effect on earnings quality. Managerial ownership has a positive and significant effect on firm value. Institutional ownership, independent commissioners and earnings quality have a negative but not significant effect on firm value. The quality of earnings has not been able to mediate the influence of managerial ownership, institutional ownership and independent commissioners on the value of the company.
DETERMINAN PENDAPATAN ASLI DAERAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH TAHUN 2014-2017 Lutviyani Indasah, 15.05.52.0248; 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 research aims to analyze the influence of GDP, Population, investment, number of tourists visit, and the amount of the original Revenue toward Regional District/Town in Central Java province. Types of data used is secondary data. The population of this research constitutes the entire dala district/town in Central Java province. Sampling techniques using the census. Test engineering data using linear bergarnda analysis. The results of this research show that the GDP and the number of Companies has no effect against the original Revenue areas. Population, investment, and the number of tourists visit the positive effect significantly to Revenue of the original area.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI Maftukhah, 14.05.52.0225; 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 examine and analyze the effect of profitability, solvency,the auditor’s opinion, firm size on audit delay in manufacturing companies listed on the Indonesia Stock Exchange. The independent variabel in this study consisted of profitability, solvability and auditor. Audit delay as the dependent variable, and company size as a moderating variable. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2017. The research sample was 188 companies. This research method uses purposive sampling. Data analysis using Multiple Linear Regression with the SPSS 19 program. The results of this study indicate that profitability has a negative and not significant effect on audit delay, solvency has a significant positive effect on audit delay, auditor opinion has a significant negative effect, firm size does not moderate profitability towards audit delay, company size weakens solvency to audit delay, company size does not moderate the auditor's opinion on audit delay.
FAKTOR-FAKTOR YANG MEMPENGARUHI INITIAL RETURN PADA PERUSAHAAN YANG MELAKUKAN INITIAL PUBLIC OFFERING DI BURSA EFEK INDONESIA PERIODE 2015-2018 Wiwien Djoko Prasetiyo, 15.05.52.0105; Widiatmoko, Jacobus
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 company size, auditor reputation, underwriter reputation, earnings per share, price earning ratio, financial leverage, company age, and the percentage of old shareholders on initial return on companies that carry out initial public offers (IPOs) on the Indonesia Stock Exchange during 2015-2018. The population used in this study consisted of all IPO companies during 2015-2018. So, the total population obtained is 125 data. After passing through the purposive sampling stage, a sample of 78 companies was obtained. The data analysis method used is descriptive statistics, normality test, classic assumption test, multiple linear regression test, model test and hypothesis test. The results of this study indicate that earnings per share has a negative effect on initial return. Whereas company size, auditor reputation, underwriter reputation, price earning ratio, financial leverage, company age and percentage of old shareholders has a negative effect and not significantly on initial return.

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