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Students´ Journal of Accounting and Banking
Published by Universitas Stikubank
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
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Articles 2,418 Documents
ANALISIS FAKTOR-FAKTOR YANG MEMPENGRUHI PERINGKAT OBLIGASI PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2015 - 2017 (Studi pada perusahaan non keuangan yang terdaftar di BEI 2015 -2017) Arif Hendri Anto, 15.05.52.0156; 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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This study examines the effect of firm size, leverage, profitability, activity, market value ratio, age of bond, guarantee, trustee reputation to bond rating. This research is conducted in Bursa Efek Indonesia by using unit of analysis of non financial company This sampling method using purposive sampling with research period of 2015 until 2017. The relationship and / or influence between variables is explained by multiple logistic regression analysis The results of this study indicate that leverage and guarantee have a significant effect, while firm size, profitability, activity, market value ratio, and age, have no significant effect on bond rating.
PENGARUH BUDAYA ORGANISASI, GAYA KEPEMIMPINAN DAN KOMPETENSI TERHADAP KINERJA KARYAWAN PD.BPR BKK BATANG Ummi Afifa Widyaningsih, 15.05.52.0294; Suhana, Suhana
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 influence of organizational culture, leadership style, and competence on employee performance in PD. BPR BKK Batang. The independent variables in this study are organizational culture, leadership style, and competence and the dependent variable used in this study is employee performance. This study uses a questionnaire as a data collection tool. Data analysis in this study using multiple linear regression analysis, it is known that: (1) organizational culture has a positive and significant effect on employee performance. (2) leardership style has a positive and significant effect on employee performance. (3) competence has a positive and significant effect on employee performance in PD. BPR BKK Batang.
PENGARUH COPRORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia Periode 2015-2017) Setyowati, 15.05.52.0327; Poerwati, Tjahjaning
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 Corporate Social Responsibility, Good Corporate Governance is proxied by independent commissioners and audit committees, profitability to the value of companies listed on the Indonesia Stock Exchange for the period 2015-2017. The sample in this study is a basic industrial and chemical manufacturing company listed on the Indonesia Stock Exchange for the period 2015-2017 using purposive sampling. The analytical method used is multiple linear regression analysis. Based on the results of data processing, it was found that the disclosure of corporate social responbility (CSR) variables was statistically significant positive effect on firm value. GCG proxied by independent commissioners statistically has a negative effect not significantly on Corporate Value while GCG proxied by the Audit Committee has a significant positive effect on Corporate Values and Profitability variables have a significant negative not significantly effect on firm value.
FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP KUALITAS AUDIT (Studi Pada Kantor Akuntan Publik di Jawa Tengah) Azki Apriliani, 15.05.52.0008; Badjuri, Achmad
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 the effect of competency, independence, time pressure, ethics of auditors, due professional care and accountability directly influence the auditor on audit quality. The population in this study were all auditors working at the Public Accountant Office in Central Java. Sampling in this study was conducted using Judgment Sampling techniques and the number of samples was 75 respondents. The primary data collection method used is the questionnaire method. Data were analyzed using multiple linear regression models. The results of the study indicate that the auditor's competence and ethics variables have a significant positive effect on audit quality. time pressure variables have a significant negative effect on audit quality. the independence variable, due professional care and accountability did not have a significant effect on audit quality.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL DALAM PERUSAHAAN MANUFAKTUR TAHUN 2015-2017. (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Arizta Rahmawati, 15.05.52.0022; Nuswandari, Cahyani
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 determine and analyze the effect of profitability, firm size, business risk, sales growth and asset structure on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The data used in this study are data of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2015-2017. The method in selecting samples in this study uses a purposive sampling method with the aim of getting samples that are suitable with the purpose of the study. Based on these criteria, 204 samples were obtained. The hypothesis in this study was tested using a multiple linear regression analysis methods. The results of this study indicate that: (1) there is a significant influence between profitability on capital structure, (2) there is no significant effect between firm size on capital structure, (3) there is a significant influence between business risk on capital structure, (4) There is a significant influence between sales growth on capital structure, (5) there is no significant influence between asset structure and capital structure.
PENGARUH PERTUMBUHAN PENJUALAN, TOTAL ASSET TURNOVER, MODAL KERJA, DAN STRUKTUR MODAL TERHADAP PROFITABILITAS DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015 – 2017 Arin Affifah, 15.05.52.0258; Lisiantara, G. Anggana
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 sales growth, total asset turnover, working capital, and capital structure on profitability and firm size as a control variable in manufacturing companies listed on the Indonesia Stock Exchange in 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 partially sales growth does not affect profitability, total asset turnover, working capital, and firm size have a significant positive effect on profitability. While the capital structure has a significant negative effect on profitability.
PENGARUH RETURN ON ASSET, LEVERAGE, KUALITAS AUDIT, KOMITE AUDIT, DAN KARAKTER EKSEKUTIF TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2014-2017 Kartika Krisnawati, 15.05.52.0335; Nuswandari, Cahyani
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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Tax Avoidance is the legitimate minimizing of taxes. The purpose of this research is to examine and analyze the influence of return on asset, leverage, audit quality, audit committees, and executives character on corporate tax avoidance. This research was conducted at the companies listed on the Bursa Efek Indonesia in the observation period 2014-2017. Sampling method used was purposive sampling with 256 samples, consist from 64 companies during the observation period of 4 years. Data in this research were analyzed with multiple linear analysis techniques. The result of this research indicate that return on asset has positive effect on tax avoidance, while the other independen variabel (leverage, audit quality, audit committees, and executives character) has no effect on tax avoidance.
ANALISIS FAKTOR- FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2017 Nisabella Nurulia Sakinah, 15.05.52.0340; Wahyu Widati, Lisyorini
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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This research aims to examine the effect of profitability, sales growth, , firm size, asset structure, liquidity, and business risk to capital structure at manufacturing companies listed on the Indonesian Stock Exchange (Bursa Efek Indonesia) in 2014-2017.The population in this research are Manufacturing Companies listed on the Indonesia Stock Exchange (Bursa Efek Indonesia). Sampling method using purposive sampling in 2014 until 2017 and obtained as many as 329 companies.The results of this research indicate that firm size, asset structure, and liquidity have a positive significant on Capital Structure while profitability, sales growth, business risk have negative effect on Capital Structure.
PENGARUH RETURN ON ASSET, RETURN ON EQUITY, DEBT TO EQUITY RATIO, UKURAN PERUSAHAAN DAN CURRENT RATIO TERHADAP NILAI PERUSAHAAN (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2015 – 2017) Elsa Widyawati, 15.05.52.0350; Wahyudi, Djoko
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 Return on Asset, Return on Equity, Debt to Equity Ratio, Company Size and Current Ratio on the firm of value that evolve in manufacturing company at Indonesia Stock Exchange. The population of this research is any type of manufacturing companies that have been registered at Indonesia Stock Exchange on the period of 2015 – 2017. The method used as identifying the data is purposive sampling. The relation and impact within variables are straightly explained by using multiple linear regression analysis method. The result presents that Return on Asset, Return on Equity and the Company Size have a positive significant impact to the firm of value, meanwhile Debt to Equity Ratio and Current Ratio are not significantly affected the firmof value.
PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS, DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015 – 2017 Murowadatul Azizah, 15.05.52.0360; Wahyu Widati, Lisyorini
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 influence of liquidity, leverage, profitability, sales growth on financial distress. The data used in this research are secondary data, in the form of company financial statements. And to find out the variables that most influence the broad disclosure of financial statements. The number of companies studied was 451 companies for 3 years, so the number of samples was 222 samples. The sampling method used in this study was purposive sampling using certain criteria. The data was then tested with descriptive statistics, feasibility of the model, overall test model, chi square test, cox test and snell's R square and nagelkerke’s R square. 2x2 classification table, logistic regression analysis, using SPSS 19 for windows. The results of the analysis can be concluded that liquidity and a significant negative effect on financial distress, leverage has a significant positive effect on financial distress, profitability and sales growth do not affect financial distress.