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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
PENGARUH WORKING CAPITAL TO TOTAL ASSET, DEBT TO EQUITY RATIO, OPERATING INCOM TO TOTAL LIABILITIES, TOTAL ASSET TURNOVER, INVENTORY TURNOVER DAN NET PROFIT MARGIN TERHADAP PERTUMBUHAN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Jelita Mardiana Prihani, 14.05.52.0204; 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

This study aims to examine and analyze the Working Capital to Total Asset (WCTA), Debt to Equity Ratio (DER), Operating Income to Total Liabilities (OITL), Total Asset Turnover (TATO), Inventory Turnover (ITO), and Net Profit Margin (NPM) of Profit Growth in Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2015-2017 Period. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) and published financial statements from 2015 to 2017. This research is an empirical study using a purposive sampling technique in sampling. The analytical tool used is normality test, classic assumption test, multiple linear regression test, model test and hypothesis test. Based on the research that has been conducted, the results of this study show that the Operating Income to Total Liabilities (OITL), Total Asset Turnover (TATO), Inventory Turnover (ITO) has a significant effect of Profit Growth. While Working Capital to Total Asset (WCTA), Debt to Equity Ratio (DER) and Net Profit Margin (NPM) have no significant effect of Profit Growth.
FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017 Syachna Maheswari Putri, 15.05.52.0353; Maryono, Maryono
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 and analyze the factors that influence stock prices in property and real estate sector companies on the Indonesia Stock Exchange. The population used in this study are property and real estate sector companies that publish their financial statements in 2015-2017. The sampling technique uses purposive sampling with predetermined criteria, namely property and real estate sector companies listed on the Indonesia Stock Exchange, publishing financial statements, and presenting complete financial reports and stock price reports. The sample in this study were 157 companies in the property and real estate sector. The results of the study can be concluded that inflation has a negative and not significant effect on stock prices. Interest rates have a negative and insignificant effect. Price Book Value (PBV) has a positive and significant effect on stock prices. Return On Assets (ROA) has a positive and significant effect on stock prices.
ANALISIS PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, KEBIJAKAN DEVIDEN DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Muhammad MeikiTriyono, 15.05.52.0366; 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 effect of company size, profitability, dividend policy and investment decisions on firm value in property & real estate companies listed on the Indonesia Stock Exchange in 2015-2017. This research was conducted using secondary data. The population in this study are all property & real estate companies listed on the Indonesia Stock Exchange in 2015-2017. Sampling in this study used a purposive sampling method. The analytical method used in this study is to use multiple regression analysis. The results of the study show that the Company Size variable has a positive and insignificant effect on Firm Value, Profitability has a significant positive effect on Corporate Value, Dividend Policy has a positive and insignificant effect and Investment Decision has a significant positive effect on Firm Value. Adjusted R square value in this study is 0.723, which means that 72.3% of the dependent variable can be explained by the independent variable and the rest explained by other variables outside the model.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE TAHUN 2013 – 2017 Restu Ayu Puspita, 16.05.62.0010; 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 examines the Effect of Capital Structure, Company Size, Liquidity and Profitability on Firm Value. This research was conducted at the Indonesia Stock Exchange using the food and beverage sector company. The population in this study were all food and beverage sector companies listed on the Indonesia Stock Exchange in 2013 until 2017. The samples used in this study were all food and beverage sector companies The results of this study indicate that the capital structure (DAR) has no effect (positive is not significant), Company size does not affect (positive not significant) Liquidity) no effect (negative not significant), profitability has a significant positive effect on firm value.
PENGARUH KEBIJAKAN DEVIDEN, STRUKTUR MODAL, UKURAN PERUSAHAAN DAN PROFATIBITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN KEUANGAN DAN PERBANKAN DI BURSA EFEK INDONESIA PERIODE 2014-2017 Aloysius Gonzaga Danny Rio Yudistira, 16.05.62.0019; Suwarti, Titiek
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 and obtain empirical evidence about the effect of dividend policy, capital structure, firm size, and profitability on firm value. The research sample consisted of 42 finance and banking companies that went public on the Stock Exchange.The method was purposive sampling, namely the sampling method by setting certain criteria, finance and banking companies that publish the annual report on period 2014-2017, finance and banking with positive profitability value, so that the pooled data method (2014-2017), obtained the number of observations (n) = 168. Data analysis method uses multiple regression.The results showed that there was no significant and positive effect between dividend policy on firm value, there was a negative and significant influence between capital structure on firm value, there was a positive and significant influence between the firm size on firm value, there was a positive and significant influence between profitability on firm value.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PROPERTY & REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015 - 2017 Noor Khasanah, 16.05.62.0026; Wardjono, Wardjono
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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The porpose of this research is to know the influence of firm size, profitability, asset structure and liquidity to the capital structure. The dependent variabel in this study is the capital structure, as for the independent variables in this study are firm size, profitability, asset structure, and liquidity. Based on criteria which has been decided, it wash selection 40 companies from 61 firm property and real estate listed on the Indonesian Stock Excgange for the periode of 2015 to 2017. The sampling technique was chose by purposive sampling. The method of analysis used in this study is multiple linear regression. The reasule of this research showed that firm size and liquidity has significant to the capital structur, profitability and asset structure has insignificant to the capital structure.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Penanam Modal Asing Yang Terdaftar di Bursa Efek Indonesia Tahun 2015 – 2017) Yulita Saraswati, 16.05.62.0035; 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 aims to analyze and test the effect of profitability, leverage, institutional ownership, company size and sales growth on tax avoidance. This study uses a sample of 90 foreign investment companies listed on the Indonesia Stock Exchange in the period 2015-2017. The sample in this study was obtained by purposive sampling. The type of data used is secondary data. The research data was analyzed by multiple linear regression analysis and data processing was carried out using the SPSS 22.0 for windows software program. The results show that profitability, institutional ownership and sales growth have a significant negative effect on tax avoidance. While leverage has a positive and insignificant effect and firm size has no significant negative effect on tax avoidance.
ANALISI FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT DELAY (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia) Nihayatul Farikhah, 16.05.62.0040; Kartika, Andi
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 factors that influence audit delay in the property and real estate sub-sector companies listed on the “Bursa Efek Indonesia” for the period of 2014-2017. In this study the method used in sampling is the purposive sampling method. The type of data used is secondary data. The research data was analyzed with descriptive statistics and the method of data analysis using multiple linear regression with F test and t test. The results of the study are partial (t test), the results show that company size, KAP size, has a significant positive effect on audit delay. While solvency, profitability, and audit opinion have a significant negative effect on audit delay. And for audit committee variables there is no significant negative effect on audit delay.
FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014-2016 YogiePrayogo, 12.05.52.0226; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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The purpose of this study is to examine and analyze the influence of the ratio of capital, asset quality and third party funds, BOPO and LDR to the profitability of banking companies in the Indonesia Stock Exchange in 2014-2016. The population of this study is that the population is banks that go public on the IDX in 2014-2016, the total sample of companies is 29 samples taken using the purposive sampling method. The type of data used is secondary data using documentation data collection methods. The analytical method in this study is multiple regression analysis.The results of this study indicate that Capital Adequacy Ratio (CAR) has a significant positive effect on profitability. Asset quality measured by PPAP has a significant negative effect on profitability. Third party funds have a significant positive effect on profitability. BOPO has a significant negative effect on profitability. Loan To Deposit (LDR) does not significantly influence profitability.
FAKTOR-FAKTOR YANG MEMPENGARUHI INDEPENDENSI AUDITOR DALAM PENAMPILAN (Studi Empiris Pada Kantor Akuntan Publik Di Jawa Tengah) Lutfina Amanda Putri, 13.05.52.0008; 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 aims to examine the effect of Audit Fee, Non Audit Service, Duration of Audit Relationship, Bonding Interests and Business Relationships with Clients, and the Size of Public Accounting Firms on Auditor Independence in Appearance. The population in this study were all auditors working at the Public Accountant Office in Central Java. Sampling in this study was conducted using convenience sampling techniques and the number of samples was 97 respondents. The primary data collection method used is the questionnaire method. Data were analyzed using multiple linear regression models. The results of this study indicate that the audit fee variable, non audit service, length of the audit relationship, the bonding of financial interests and business relationships with clients, and the size of the public accounting firm have a significant positive effect on auditor independence in appearance.