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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
 119   120   121   122   123 
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
Publisher : Students' Journal of Accounting and Banking

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Abstract

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).
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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Abstract

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.
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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Abstract

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.
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.
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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Abstract

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.
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI PAJAK DAERAH (Studi Kasus Pada Kota Dan Kabupaten Di Propinsi Jawa Tengah Tahun 2009 - 2014) Easy Natalia, 08.05.52.0017; Maryono, Maryono
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
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Abstract

This research is a study that evaluated the effects are affecting reception Regional Tax on city and regency in Central Java Province . Local Tax is one source of local revenue for carrying out local development . Each year the amount of local taxes in each of the City and County of fluctuation. Thus , the authors are interested in researching more about the influence of Total Population , income per capita , the number of tourists , and Number of Awards to Local Tax receipts in the city and regency in Central Java Province. In this study, the data collection is done by documentation, which collects records / data required under the research to be conducted from the office / offices / agencies or institutions (Suharsimi Arikunto, 2002). Reports related to tax income relating to the area of population, income per capita, the number of tourists, and the number of hotels. Secondary data were obtained from official documents issued by relevant authorities. The results of research and discussion obtained, that the coefficient of determination in this study was obtained by the value of Adjusted R Square of 0.822 which means that 82.2% of local tax variation influenced by variables of population, income per capita, the number of tourists and the number of hotels. While the remaining 17.8% of the variation of local taxes can be affected by other variables.Keywords: Local Taxes, Total Population, income Per Capita, The Number Of Tourists, Population
ANALISIS FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP HARGA SAHAM PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Agung Jati Kusuma, 08.05.52.0117; Wardjono, Wardjono
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
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Abstract

This study aims to determine the influence of Current Ratio (CR), Debt To Equity Ratio (DER), Return on Equity (ROE), and Retun On Asset (ROA), on stock prices of companies included kategorProperty and Real Estate listed on the Indonesia Stock Exchange (IDX) The population is all companies Property and Real Estate in the Indonesia Stock Exchange (IDX) with a number of 50 companies and research over the period 2011 to 2013. The sample in this study is much 43 companies. The sampling technique used was purposive sampling. The analytical tool used in this research is Multiple Regression Analysis. The results showed that the coefficient of determination in this study is the value of Adjusted R Square of 57.5%. As for the statistical test F-test shows that, antaraCurrentRatio (CR), Debt To Equity Ratio (DER), Return on Equity (ROE) and Return on Assets (ROA), jointly affect the price stock. And partial hypothesis testing results show that there is positive Return On Equity (ROE) on stock prices. While untukCurrent Ratio (CR), Debt To Equity Ratio (DER), Return on Assets (ROA), indicates there is a negative effect on stock prices. Keywords : Current Ratio (CR) , Debt To Equity Ratio (DER), Return On Equity (ROE), Return On Assets (ROA), Stock Price
ANALISIS FAKTOR - FAKTOR YANG BERPENGARUH TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAPAT PADA BURSA EFEK INDONESIA Singgih Adhi Julian, 09.05.52.0161; Wardjono, Wardjono
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
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This study aims to determine Analysis of Factors Influencing Against Corporate Values In Manufacturing Companies Listed On Stock Efek Indonesia. Population in this research are manufacturing companies listed in Indonesia Stock Exchange 2012-2013. The sample in this study were taken by purposive sampling method. Data were analyzed using Independent sample t test. At variables debt policy statistically not significant effect on PBV, on variables asset growth is statistically not significant effect on PBV, on ROE statistically significant effect on PBV, at variable ASSET statistically not significant effect on PBV, the variable EPS statistically significant effect on PBV.Keywords: Debt Policy, Asset Growth, ROE, Asset, EPS, PBV
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL PADA KABUPATEN/KOTA DI PROVINSI JAWA TENGAH Yogi Agustio Sayogo, 10.05.52.0051; Maryono, Maryono
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
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Abstract

This study aims to provide empirical evidence about the effect of the Local Own Revenue (PAD), the General Allocation Fund (DAU) and Specific Allocation Fund (DAK) on the Capital Expenditure districts / cities in Central Java. The sample used in this study were 35 districts / cities in Central Java taken from the Report of Actual Income and Expenditure Budget (budget) from the years 2011-2013. Methods of data collection used in this study is whole population census methods. Analysis tool used in this study is multiple linier regression with a t test, f test, and test the coefficient of determination. The result of this research shows that Local Own Revenue, and General Allocation Fund has positive influence toward the Allocation Of Capital Expenditure. Besides Specifiic Allocation Fund has negative influence toward the Allocation Of Capital Expenditure.Keywords: Local Own Revenue, General Allocation Fund, Specific Allocation Fund, Capital Expenditure
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN/KOTA PROVINSI JAWA TENGAH TAHUN 2009-2013 Rosyid Adhi Santoso, 10.05.52.0103; Jaeni, Jaeni
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
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This study aimed to examine the effect of GDP, inflation, population and the number of hotels to revenue (PAD) in the District / City Central Java. Source of data used are secondary data obtained from BPS Central Java during the years 2009 to 2013. Data were analyzed using multiple linear regression models is to determine each of the independent and dependent variable either simultaneously or partially. The results showed that each variable has the same effect of variable Gross Regional Domestic Product (GDP) inflation, and the number of hotel significant positive effect on local revenue (PAD), while the number of people positive effect on local revenue (PAD).Keywords: PAD, GDP, Inflation, Population, Number Of Hotels

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