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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 PER, STRUKTUR MODAL ,IOS DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2017 Febrina Hary Putri, 14.05.52.0089; Indarti, MG. Kentris
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

The purpose of study is to know influence PER, Capital Structure, Investement Opportunity Set and Liqudity against the value of the company. As for thepopulation in this study the population used in this study is a manufacturing company listed on the Indonesia stock exchange (BEI) in 2015-2017. The sample in this study was chosen using purposive sampling method,namely how to randomly draw or select samples that have a specific goal or target. The analytical tool used is multiple linear regresssion . Secondary data in this study are prospects of manufacturing companies listed on the indonesia stock exchange(BEI) in 2015-2017. Sorce of financial statement data obtained from IDX.Research results show that PER, Capital Structure, Liqudity affect the value of the company while Investement Opportunity Set does not affect the value of the company.This study was sampled only for companies in the manufacturing sectorhence it is possible to expand researched sectors such as the financial sector,property, transportation, and service companies so that they can provide better and more accurate result.
PENGARUH LIKUIDITAS, PERTUMBUHAN PENJUALAN, PERPUTARAN MODAL KERJA, DAN LEVERAGE TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2015-2017 Afrilenny Marista BR Hombing, 15.05.52.0341; Parmono Hadi, Teguh
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 determine and analyze the effect of liquidity, sales growth, working capital turnover, and leverage on profitability in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. The type of data used in this study was secondary data. Data from this report were obtained from the 2015-2017 Annual Report (AR). This research was conducted using a sample of 184 manufacturing companies listed on the Stock Exchange in 2015-2017. The sample selection method used purposive sampling and the analysis model used was multiple linear regression. The results of this study indicated that liquidity had a positive and significant effect on profitability, sales growth had no effect on profitability, working capital turnover had no effect on profitability, and leverage had no effect on profitability.
PENGARUH LEVERAGE, LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN DAN SAHAM PUBLIK TERHADAP PENGUNGKAPAN SUKARELA LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2017 Dian Alinda Saraswati, 15.05.52.0349; Nuswandari, Cahyani
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 influence of leverage, liquidity, profitability, firm size, and public shares on the broad disclosure of voluntary financial statements. The data used in this study are secondary data, in the form of company financial statements. To find out the variables that most influence the broad disclosure of financial statements. The number of research samples is 327 companies and in outliers to 324 companies. The sampling method used in this study was purposive sampling using certain criteria. The data was then tested with descriptive statistics, normality, multicollinearity, autocorrelation and heterocedasticity. The results of the study show normal data and are free from violations of classical assumptions. The next analysis is the use of multiple linear regression to explain the influence between these variables. The results of the analysis can be concluded that leverage has no significant negative effect on the completeness of financial statement disclosures, profitability has a positive and insignificant effect on the completeness of financial statement disclosures, company size and liquidity have a significant negative effect on the completeness of financial statement disclosures, and public shares have a significant positive effect on report disclosure completeness finance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK (Studi Empiris Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Meiriska Tri Wahyuningtyas, 15.05.52.0356; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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This aims to analyze and test the effect ofleverage, liquidity, capital intensity, corporate social responsibility, independent commissioner, and firm size on tax aggressive on manufacturing companies listed on Indonesia Stock Exchange for the period 2015-2017. This study used a sample of 192 manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. The sample of this study was obtained by purposive sampling. The type of data used is secondary data. Research data were analyzed by analysis of multiple regression and the data’s tabulation was processed by software SPSS 23.0 for windows. The result showed that leverage, liquidity, and independent commissionerhas a significant negative effect on tax aggressive, while the capital intensity, corporate social responsibility (CSR), and firm sizehave insignificant positive effect on tax aggressive.
PENGARUH INDEPENDENSI AUDITOR, GAYA KEPEMIMPINAN, DAN MOTIVASI KERJA TERHADAP KINERJA AUDITOR (Studi Kasus Pada Kantor Akuntan Publik di Kota Semarang) Risman Taufik S, 16.05.72.0001; Srimindarti, Ceacilia
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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Auditor performance is something that very important for Public Accounting Firm. Whether Public Accounting Firm is good or not is determined by auditor’s performance. This research aimed to examine and analyzes the effect of auditor independence, leadership style, and work motivation on auditor performance with organizational commitment as an intervening variable. The population which became the object of this study is the auditor who works for the Public Accounting Firm in Semarang City, which registered by the Indonesian Institute of Certified Public Accountants (IAPI). This research use Convinience Sampling method. The sample in this study included 14 KAP with 86 respondents. Data analysis used a path analysis model with SPSS 16.0 program. The results of this research found that the auditor independence variable has a positive effect on organizational commitment, leadership style does not affect organizational commitment, work motivation does not affect organizational commitment, auditor independence does not affect auditor performance, leadership style has a positive effect on auditor performance, work motivation has no effect on auditor performance, and organizational commitment has no effect on auditor performance.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015 - 2017) Nadya Dinda P.M Kusuma, 15.05.52.0015; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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Abstract

This reasearch aims to analyze and provide empirical evidence of the influence between institutional ownership, audit committees, executives character, firms size, sales growth and leverage for tax avoidance to manufacturing companies that registered in Indonesia Stock Exchange (IDX) 2015-2017. From the selection of the sample using purposive sampling method obtained 45 manufacturing companies that could be sampled. This study uses a multiple linear regression analysis. Based on the results of testing the hypothesis it was found that institutional ownership positive significant affect on tax avoidance, audit committees has no effect on tax avoidance, firm size and leverage positive doesn’t has significant on tax avoidance, excecutive character and sales growth negatively significant affect on tax avoidance. Keywords: tax avoidance, institutional ownership, audit committees, executives character, firms size, sales growth, leverage.
PENGARUH PENGALAMAN KERJA, ETIKA PROFESI, PROFESIONALISME, DAN INDEPENDENSI TERHADAP KUALITAS AUDIT Ade Eva Nabela, 15.05.52.0307; Alfasadun, Alfasadun
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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Public Accountants have the obligation to maintain better audit quality. Audit quality is determined by work experience, professional ethics, professionalism and independence. Therefore, this study aims to examine and analyze empirically the effects of work experience, professional ethics, professionalism, and independence on audit quality (Empirical Study of Public Accountants in the City of Semarang). The population used in this study were all KAP auditors in Semarang City. The sampling method used is purposive sampling, which is sampling based on certain criteria. In this study the variables used were audit quality, while the independent variables consisted of work experience, professional ethics, professionalism, and independence. The data analysis technique uses a survey method, which is distributing questionnaires. The results of this study indicate that work experience and independence have no significant positive effect on audit quality. Professional Ethics and Professionalism have a significant positive effect on audit quality. Keywords: work experience, professional ethics, professionalism, independence, and audit quality.
PENGARUH PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK) TERHADAP BELANJA MODAL DI KABUPATEN KOTA PROVINSI JAWA TENGAH (PERIODE 2014-2016) Nur Aliyah, 15.05.52.0309; Maryono, Maryono
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 was to analyze whether economic growth as measured by the value of gross regional domestic product (GDP), Pedapatam Asli Daerah, General Allocation Funds, and Special Allocation Funds had an effect on capital expenditure in kabuapaten / cities in Central Java province. The dependent variable in this study is Capital Expenditures while for the independent variables are Economic Growth, Local Revenue, General Allocation Funds and Special Allocation Funds. The population in this study were districts / cities in Central Java in 2014-2016. The sample used in this study is as many as 35 districts / cities in Central Java sourced from the 2014-2016 Budget APBD Realization Report. The testing technique used is multiple regression analysis. The results of this study indicate that Economic Growth has no significant effect on Capital Expenditures, Regional Original Income has a significant positive effect on Capital Expenditures, General Allocation Funds have a significant positive effect on Capital Expenditures, Special Allocation Funds have a significant positive effect on Capital Expenditures. Keywords: Economic Growth, Local Revenue, General Allocation Funds, Special Allocation Funds.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, KOMITE AUDIT DAN KOMISARIS INDEPENDEN TERHADAP TARIF PAJAK EFEKTIF (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Sulistyani Utari, 15.05.52.0030; Wahyudi, Djoko
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 Firm Size, Leverage, Profitability, Audit Committee, Independent Commissioner on the Effective Tax Rate. This study focused on manufacturing companies listed on the Indonesia Stock Exchange. Determination of the sample was made by applying the purposive sampling method. The sample of this observation amounted to 66 companies listed in Indonesia Stock Exchange in the period 2015-2017 with the amount of data processed as many as 176. The influence between variables is explained using multiple regression analysis methods. The results showed that the Firm Size and Audit Committee has a negative effect, but not significant on Effective Tax Rate. Independent Commissioners has a positive effect, but not significant on Effective Tax Rate. While Leverage has a positive and significant effect on Effective Tax Rate, and Profitability has a negative and significant effect on Effective Tax Rate (ETR). Keyword: Firm Size, Leverage, Profitability, Audit Committee, Independent Commissioners, Effective Tax Rate (ETR)
PENGARUH RETURN ON EQUITY, EARNING PER SHARE, DEBT TO EQUITY RATIO, CURRENT RATIO, dan TOTAL ASSETS TURNOVER TERHADAP HARGA SAHAM (Studi Empiris Pada Perusahaan Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2017) Niken Rahma Putri, 15.05.52.0056; Aini, Nur
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 examines the effects of Return On Return, Earning per Share, Debt to Equity Ratio, Current Ratio, and Total Assets Turnover on stock prices. This research was conducted on pharmaceutical sub-sector companies that listed on the Imdonesian Stock Exchange. The sampling method that used in the study was purposive sampling with a total sample of observation of 7 companies and the number of observation data many as 70 in the period 2008-2017. The data analysis technique used in this study is Fixxed Effect Least Square Dummy Variabel (LSDV). The result showed that the Return On Equity and Debt to Equity Ratio has a positive effect but not significant on stock prices. Earning per Share and Total Assets Turnover has a negative affect but not significant on stock prices. Current Ratio has a negative and significant effect on stock prices. Keyword : Return On Equity, Earning per Share, Debt to Equity Ratio, Current Ratio, Total Assets Turnover, and Stock Prices.

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