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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
 111   112   113   114   115 
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP RETURN SAHAM (Study Kasus Perusahaan sektor property & real estate terdaftar di Bursa efek indonesia Periode 2014 - 2017) Mokhamad Fajar Saputro, 15.05.52.0262; 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 research is a study that analyzes the effect of earning per share, price earning ratio, return on asset return on equity, debt to equity ratio, and current ratio to stock returns in property & real estate companies listed on the Indonesia Stock Exchange in 2014 to 2017. This study uses purposive sampling method in sample selection. Based on the sample criteria, a sample of 152 companies was obtained to 130 during the four-year observation period. The analytical tool used is a multiple linear regression analysis method. The results showed that the variable earning per share have a positive and no significant to the stock return, , price earning ratio have a positif and significiant effect to the stock return, return on asset and return on equity have a positive and no significant to the stock return, debt to equity ratio have negative effect and significant to stock return, and current ratio have a negative and no significant to the stock return.
PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), TOTAL ASSETS TURNOVER (TATO), RETURN ON EQUITY (ROE), EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM Ari Anggraini, 15.05.52.0273; Lisiantara, G. Anggana
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 examine Current Ratio (CR), Debt to Equity Ratio (DER), Total Assets Turnover (TATO), Return On Equity (ROE) and Earning Per Share (EPS) to stock prices. This research was conducted in Indonesia by using an analysis unit of manufacturing companies that had gone public. The population of this study is manufacturing companies listed on the Indonesian Stock Exchange (IDX). The sampling method uses a purpose sampling. Research period from 2015 to 2017 ang obtained as many as 295 companies. The data analysis technique used is multiple linear regression analysis. The results of the study show that Current Ratio (CR) and Total Assets Turnover (TATO) have no effect on stock prices. Return On Equity (ROE) and Earning Per Share (EPS) have a positive influence on stock prices. While Debt to Equity Ratio (DER) has a positive effect on stock prices.
PENGARUH KONDISI KEUANGAN PERUSAHAAN, UKURAN PERUSAHAAN, OPINION SHOPPING DAN AUDIT CLIENT TENURE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014 – 2017 Anggia Maharani, 15.05.52.0274; Lisiantara, G. Anggana
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 financial condition, company size, opinion shopping and audit client tenure that influence the acceptance going concern of audit opinion in manufacturing companies listed on the Indonesia stock exchange for the period 2014-2017. The population in this study are all Manufacturing Companies Registered on the Stock Exchange of the 2014-2017 period. The sample selection uses the purpose sampling method. Total of sample in this research is 66 data. The analytical tool used in this study is logistic regression analysis. The test results show that financial conditon has a significant negative effect on the acceptance going concern of audit opinion. Company Size, Opinion shopping and Audit Client Tenure do not have a significant effect on the acceptance going concern of audit opinion.
PENGARUH LIKUIDITAS, RISIKO BISNIS, PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN, PAJAK DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2015-2017 Nadi Tri Saputro, 15.05.52.0276; Irsad, Moch
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, business risk, sales growth, company size, tax and profitability on the capital structure of 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 multiple linear regression analysis. The test results show that liquidity has a significant negative effect on capital structure. business risk and sales growth have a significant positive effect on the capital structure. While the size of the company has a positive and insignificant effect on the capital structure. While tax and profitability have no significant negative effect on capital structure.
PENGARUH INDEPENDENSI, AKUNTABILITAS, TEKANAN ANGGARAN WAKTU, PENGALAMAN AUDITOR DAN KEPUASAN KERJA TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik di Kota Semarang) Siti Mirfat, 15.05.52.0278; Alfasadun, Alfasadun
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

Public Accountants have better audit quality. Audit quality is determined by independence, accountability, time budget pressure, auditor experience, job satisfaction. This study discusses to test and analyze independence, accountability, time budget pressure, auditor experience, job satisfaction on audit quality (Empirical Study of Public Accounting Firms in the City of Semarang). The population used in this study was the auditor who worked in the KAP in Semarang City. The sampling method used is convenience sampling, which is the selection of samples based on convenience, so that they have the freedom to choose the fastest and easiest sample. In this research the variable used is audit quality, while the independent variable consists of independence, accountability, time budget pressure, auditor experience, job satisfaction. The data analysis techniques use multiple linier regression models. The results of this study indicate the independence and experience of auditors does not show a positive significant effect on audit quality. Accountability, time budget pressure, positive positive job satisfaction on audit quality.
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Dyah Setyawati, 15.05.52.0284; Puspitasari, Elen
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 Profitability, Leverage, Company's Size, Company’s Age, Board of Commissioners, Audit Committee, Institutional Ownership, Public Ownership, and Environmental Performance to Corporate Social Responsibility (CSR) Disclosure on the mining companies were listed on the Indonesia Stock Exchange for period 2012-2017. Population used are mining companies that listed on Indonesia Stock Exchange for period 2012-2017. The samples selection are using a purposive sampling method. The analysis tool used in this research is multiple linear regression analysis. The results of the research show that Company’s Size and Company's Age has positive and significant on CSR disclosure. Environmental Performance has negative and significant on CSR disclosure. Profitability, Audit Committee, and Public Ownership has positive, but not significant on CSR disclosure. Leverage, Board of Commissioners, and Institutional Ownership has negative, but not significant on CSR disclosure.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, STRUKTUR ASET, RISIKO BISNIS DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017 Ari Tanjung Noor, 15.05.52.0292; 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 examine and analyze the effect of profitability, company size, asset structure, business risk and sales growth on the capital structure of real estate and property companies in 2013-2017. The population in this study are all successive real estate and property companies listed on the Indonesia Stock Exchange for the period 2013-2017. 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 profitability has a not significant effect on capital structure. Firm size has a significant positive effect on capital structure. The asset structure has not significant effect on capital structure. Business risk does not have a significant effect on capital structure. Sales growth has significant positive effect on capital structure.
PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN DAN LUAS WILAYAH TERHADAP BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kabupaten/Kota di Jawa Tengah Tahun 2014-2016) Sapti Dwi Mukti, 15.05.52.0320; 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 analyze the effect of Local Revenue, Balancing Funds, and the Regional Area on Capital Expenditure with Economic Growth as moderating variable on regency / city goverments in Central Java Province for period 2014-2016. The population in this study is regency / city goverments in Central Java Province which consists of 29 regency and 6 city. Techniques in sampling using census method. This study uses secondary data in the form of budget realization report, economic growth and regional area. Analytical technique used is Moderated Regression Analysis. The results showed that Local Revenue does not significantly affect on Capital Expenditure. Balancing Funds has a positive and significant effect on Capital Expenditure. Regional Area has a negative and significant effect on Capital Expenditure. Economic Growth does not moderate the effect of Local Revenue on Capital Expenditure. Economic Growth moderate the effect of Balancing Funds and Regional Area on Capital Expenditure.
PENGARUH RETURN ON ASSET, RETURN ON EQUITY , CURRENT RATIO, UKURAN PERUSAHAAN, NET PROFIT MARGIN, DAN DEBT EQUITY RATIO TERHADAP KEBIJAKAN DEVIDEN (Studi Kasus Perusahaan sektor Manufaktur yang terdaftar di Bursa efek indonesia Periode 2014 - 2016) Rajaza Deva Prabowo, 15.05.52.0331; Wahyudi, Djoko
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 study was to analyze the influence of return on asset, return on equity, current ratio, firm size, net profit margin, and debt to equity ratio on dividend policy. The population of this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2014-2016. The type of data used is secondary data by using the method of data collection documentation. The analytical method in use is the multiple regression analysis. The results showed that the return on equity, current ratio, firm size was significant positive effect on dividend policy. Debt to equity was significant negative on dividend policy. Return on asset and return on equity was not significantly positive effect on dividend policy.
PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK), DANA BAGI HASIL (DBH) TERHADAP BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI PEMODERASI PADA KAB/KOTA PROVINSI JAWA TENGAH (PERIODE 2014-2016) Muhammad Abdul Latif, 15.05.52.0342; Maryono, Maryono
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 Regional Original Income (PAD), General Allocation Funds (DAU), Special Allocation Funds (DAK), and Profit Sharing Funds (DBH) on Capital Expenditures which are moderated by Economic Growth. The population in this study is the Regency / City of Central Java Province which consists of 35 Regencies / Cities. This study uses secondary data in the form of the 2014 APBD Realization Report 2016. The data analysis technique used is multiple linear regression analysis.The results of this study indicate that Local Revenue (PAD), General Allocation Funds (DAU), Special Allocation Funds (DAK), Revenue Sharing Funds (DBH) have no effect on Capital Expenditures. While Economic Growth has been proven to moderate Regional Original Income (PAD) against Capital Expenditures. But Economic Growth does not moderate the relationship of General Allocation Funds (DAU), Special Allocation Funds (DAK) and Profit Sharing Funds (DBH) to Capital Expenditures.

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