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Kota semarang,
Jawa tengah
INDONESIA
Students´ Journal of Accounting and Banking
Published by Universitas Stikubank
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
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Articles 2,418 Documents
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP BELANJA MODAL (Studi Kasus Pemerintah Kabupaten/Kota di Provinsi Jawa Tengah Tahun 2015-2017) Afif Irwan Septiandy, 15.05.52.0006; 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 aimed to analyze the factors that influence capital expenditure. The independent variables in this study are Local Own Source Revenue, General Allocation Funds, Special Allocation Funds, Surplus of financing Budget. The population in this study is a report on the realization of the budget of all regencies / cities in Central Java province obtained from the Semarang City Central Bureau of Statistics (BPS) and the Indonesian Supreme Audit Agency (BPK) Representative of Central Java Province in 2015-2017. The samples included in this study were 105 data using the census method. The data analysis method used in this study is descriptive analysis and multiple linear regression analysis. The results of this study indicate that local own source revenue has a positive and significant effect on capital expenditure, general allocation funds have a positive and not significant effect on capital expenditure, special allocation funds have a positive and significant effect on capital expenditure, Surplus of financing Budget has a positive and insignificant effect on spending capital.
PENGARUH PROFITABILITAS, LIKUIDITAS, PERTUMBUHAN ASET, UKURAN PERUSAHAAN, DAN KEBIJAKAN DEVIDEN TERHADAP STRUKTUR MODAL (STUDI PADA PERUSAHAAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2017) Doni Dharmawan Anjasmara Putra, 15.05.52.0058; Nurhayati, Ida
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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This study aims to examine the Effect of Profitability, Liquidity, Asset Growth, Company Size, and Dividend Policy on Capital Structure (Study on Real Estate Companies Listed on the Indonesia Stock Exchange 2014-2017). The sampling technique in this study used a purposive sampling technique. The data used is secondary data obtained from the Indonesia Stock Exchange. The data analysis method used in this study is the analysis of Multiple Linear Regression and assisted by SPSS version 22 statistical test. The results of this study indicate that Profitability has a significant effect on Capital Structure, Liquidity has a significant effect on Capital Structure, Asset Growth has no significant effect on Capital Structure, Company Size has no significant effect on Capital Structure, and Dividend Policy has no significant effect on Capital Structure.
PENGARUH DPK, CAR, ROA TERHADAP PEMBIAYAAN MUDHARABAH PADA BANK UMUM SYARIAH YANG TERDAFTAR DI OTORITAS JASA KEUANGAN PERIODE 2013-2017 Ardia Rahma Wardani, 15.05.52.0131; Poerwati, Rr. Tjahjaningi
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 the effect of third party fund, capital adequacy ratio, and return on asset to financing mudharabah at Shari’s Commericial Bank in 2013-2017. The population in this research are Shari’s Commericial Bank (Otoritas Jasa Keuangan). Sampling method using purposive sampling in 2013 until 2017 and obtained as many as 31 banks. The technique of data analysis is multiple linear regression analysis. The results of this research indicate that Third Party Fund have a positive influence on Mudharabah Financing. Capital Adequacy Ratio have negative effect on Mudharabah Financing while Return On Asset have no effect on Mudharabah Financing.
ANALISIS PENGARUH KEBIJAKAN DIVIDEN, KEBIJAKAN HUTANG, PROFITABILITAS DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN TAHUN 2015 – 2017 (Studi pada perusahaan manufaktur yang terdaftar di BEI 2015 - 2017) Fitri Ratnasari, 15.05.52.0162; Wahyu Widati, Listyorini
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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This study aims to examine Analysis of the effect of Dividend Policy, Debt Policy, Profitability, and Investment decisions on Firm Value in Manufacturing companies on the Indonesia Stock Exchange for the period 2015-2017. The sample selection technique used a purposive sample and obtained 38 companies with a period of 3 years so that 114 data were obtained, and processed using the SPSS application. Based on the results of data processing, it was found Debt Policy, Profitability, and Investment decisions variables have a positive and significant effect on Firm Value While Dividend Policy did not affect the Firm Value. The results of the test on the coefficient of determination (R2) are 0.831. This means that 83.10% is Debt Policy, Profitability, and Investment decisions and tax while the remaining 16.90% is influenced by other variables.
ANALISIS PENGARUH LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN, REPUTASI KAP TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (Pada Perusahaan Manufaktur Yang Terdaftar di BEI Indonesia Periode 2015- 2017) Yus Fanila Puspa Arum, 15.05.52.0225; Suwarti, Titiek
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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This study aims to test and analyze empirically the effect of Liquidity, Profitability, Firm Size, KAP's Reputation on Timeliness of Financial Reporting. The object of this research is manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX) for the period 2015-2017. The population in this study are a number of manufacturing companies listed on the Indonesia Stock Exchange (BEl) for the period 2015-2017. The sampling technique in this study was purposive sampling, namely sampling based on criteria. The criteria used are companies listed on the IDX in a period of 2015- 2017. Companies that use rupiah in delivering financial statements. Companies that have positive profits in a row for the period 2015-2017. Have complete data in accordance with this research. The data analysis technique uses logistic regression analysis. The results of the study show that liquidity has a positive effect on the timeliness of financial reporting. Profitability does not affect the timeliness offinancial reporting. Company size does not affect the timeliness of financial reporting. KAP's reputation does not affect the timeliness of financial reporting.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017 Dwi Indah Wulandari, 15.05.52.0246; Wardjono, Wardjono
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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This study aims to analyze the effect of Profitability, Capital structure, Company Growth, and Company size on Company 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 198 data. The analytical tool used in this study is descriptive analysis and multiple regression analysis. The test results show that the variable profitability and size of the company have a positive effect on compony value. While the capital structure variable has a negative effect on compony value, then the growth of the company does not affect the value of the company.
ANALISIS PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, TIPE INDUSTRI, PERTUMBUHAN PERUSAHAAN DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2013-20 Nita Rizky Berlianti, 15.05.52.0255; Lisiantara, G. Anggana
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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Abstract

The purpose ot this study was to analyze the effect of profitability, leverage, firm size, industry type, company growth and environmental performance on disclosure of Corporate Social Responsibility (CSR). In this study the population used is manufacturing companies listed on the Indonesia Stock Exchange during the period 2013-2017. Sampling using purposive sampling method, namely manufacturing companies during 2013-2017, which amounted to 701 companies that fit the criteria. Data testing technique is to use multiple linier regression analysis. The results of the study show that the variable that has a significant positive influence on disclosure of Corporate Social Responsibility (CSR) is the profitability and growth of the company. Whereas Leverage and environmental performance negatively affect disclosure of Corporate Social Responsibility (CSR). Then for company size and industry type variables do not affect the disclosure of Corporate Social Responsibility (CSR).
PENGARUH KOMPETENSI KOMPENSASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT. PAGILARAN BATANG Nancy Regita Aksa Panrelli, 15.05.52.0267; Murdianto, Agus
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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This study aims to examine the effect of competence, compensation, and work discipline on employee performance. The object in this study is employees who work at PT. Stems. Sampling is done by using Simple Random Sampling technique and the number of samples is 120 respondents.The retrieval method is primary data using the questionnaire method by distributing a list of questions addressed by respondents at PT. Information to get information. Data analysis using validity test, reliability test, regression analysis, multiple regression analysis.The results of this study indicate that (1) Competence has a positive and significant effect on employee performance, (2) Compensation has a negative and not significant effect on employee performance, (3) Work discipline has a positive and significant effect on employee performance.
PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Ega Arminta, 15.05.52.0275; Suwarti, Titiek
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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This study aims to examine the effect of profitability, liquidity, solvency, and firm size on stock returns in property and real estate companies listed on the Indonesia Stock Exchange. The population in this study are all property and real estate companies that are listed on the Indonesia Stock Exchange. The sample selection uses a purposive sampling method. The analytical tool used in this study is multiple linear regression analysis with 108 observation data for the period 2015-2017. The test results show that Profitability have no significant and negative effect, Liquidity have a significant and positive effect, Solvability have a positive and insignificant effect, and Firm Size have a significant and negative effect on stock returns.
PENGARUH KOMPETENSI, INDEPENDENSI, DAN OBJEKTIVITAS TERHADAP KUALITAS AUDIT (Studi Kasus Pada Kantor Akuntan Publik di Kota Semarang) Fajar Lia Agustina, 15.05.52.0034; Srimindarti, Ceacilia
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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This study aimed to examine audit quality. The population in this study are all auditors who work in Public Accounting Firm in Semarang. Sampling method used convenience sampling method and obtained a sample of 95 respondents. The method of collecting primary data was conducted through survey method by questionnaire. The data obtained were analyzed using multiple linear regression model.The results of this study show that competence have not affect on audit quality, independence have not affect on audit quality, and objectivity has effect on audit quality.