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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
 120   121   122   123   124 
PENGARUH KEBIJAKAN HUTANG, KEPUTUSAN INVESTASI, DAN TOTAL ARUS KAS TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2011-2013) Noviadinar Imariza Rahmawati, 10.05.52.0190; Himawan, Arif
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

The purpose of this study was to examine and analyze the effect of the debt policy, investment decisions, and the total cash flow to the firm value. Every company has a goal to maximize the welfare of the owners by raising the value of the company. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange period 2011 to 2013. The sample was conducted using purposive sampling. The samples used were 107 manufacturing companies. The data used is secondary data obtained from the Financial Statements and the Indonesian Capital Market Directory (ICMD). The analysis technique used is multiple linear regression analysis. The results of this study indicate that the debt policy significant negative effect on the value of the company, investment decisions are significant negative effect on firm value, and total cash flow significantly positive effect on firm value.Keywords: Debt Policy, Investment Decisions, Total Cash Flow, Enterprise Value
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT (Studi Empiris Pada Auditor KAP Di Jawa Tengah) Vita Verdiana Sari, 11.05.52.0073; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

This research intend to test the effect of experience, independence, due professional care, accountability, ethics audit, competence to audit quality. Population in this research is auditor which is work at Kantor Akuntan Publik (KAP) at Central Java. The sampels pick up do with method purposive sampling and there is 63 responded in total. Thr primary data pick up methot which is use is questioner method. And data analysis use multiple linear regression model. The research result shows that experience, independence, due professional care, accountability, ethics audit, competence have a really good effect to audit quality.Keywords: Experience, Independence, Due Professional Care, Accountability, Ethics Audit, Competence, Audit Quality
PENGARUH CORPORATE GOVERNANCE, LEVERAGE, UKURAN PERUSAHAAN, DAN SALES GROWTH TERHADAP PENGHINDARAN PAJAK Lukitasari Winastuti, 11.05.52.0079; Hardiningsih, Pancawati
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

This research aims to analyse the influence of corporate governance, leverage, the size of company, sales growth to tax avoidance to companies that in the list Corporate Governance Perception Index. The sample in this study of 59 companies a period of 2011-2013, the next few samples eliminated due to a problem of heteroskedastisitas, so the sample size to 57. Relation and (or) influence between variables is described by using multiple regression analysis. Based on the result showed that variables that effect negatively the size of company, and sales growth, while the possitive effect on the corporate governance, and leverage of tax avoidance.Keywords: Tax Avoidance, Corporate Governance, Leverage, Size Of The Company, Sales Growth
PENGARUH BI RATE, INFLASI, CAR, BOPO, NPL TERHADAP PROFITABILITAS BANK KONVENSIONAL (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2013) Nilam Maulida Hapsari, 11.05.52.0110; Indarti, MG Kentris
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to examine and analyze the effect of the BI Rate, Inflation, CAR, Operating costs, NPLs of the bank’s, Profitabilty Conventional Banking Companies listed in Indonesia Stock Exchange in 2011-2013. This study uses Signalling Theory. Source data used is secondary data obtained from the Indonesian Stock Exchange. Data analysis techniqueis by using multiple linier regression. Research shows that the variable BI significant positive effect on ROA, Inflation effect but not significant, Capital Adequacy Ratio effect but not significant. Research show that the variable Operating Costs and Non Performing Loan significant negative effect on ROA.Keywords: BI Rate, Inflation, CAR, Operating Costs, NPL, Profitability
PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL (Studi Pada Perusahaan Yang Terdaftar Di Forum Corporate Governance Indonesia (FCGI) Tahun 2011-2014) Faizal Mochamad, 11.05.52.0135; Indarti, MG Kentris
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

This research aims to determine and analyze the influence of corporate governance, profitability, leverage, company size, and age of company on the intellectual capital disclosure. This research was conducted at the companies that are registered in the Corporate Governance Perception Index (CGPI) in the 2011-2014 periods with the total 136 observations, 4 years for the data observation and the selected companies to be sampled in this research are 66 companies. The used of sampling technique is purposive sampling. The data analysis is multiple linear regressions. The results of this research showed that each variable had different effect depending which indicates that the variable CGPI positive effect was not significant to the disclosure of intellectual capital, Profitability significant negative effect on the intellectual capital disclosure, leverage significant positive effect on the intellectual capital disclosure, company size effect negative not significant to the intellectual capital disclosure, Age of company significant negative effect on the intellectual capital disclosure.Keywords: Intellectual Capital Disclosure, Corporate Governance, Profitability, Leverage, Company Size, Age Of Company
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS DAN PRODUK DOMESTIK REGIONAL BRUTO TERHADAP BELANJA DAERAH DI KABUPATEN/KOTA PROVINSI JAWA TENGAH TAHUN 2011-2013 Yohana Pratidina, 11.05.52.0150; Poerwati, Rr. Tjahjaning
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to test the Local Own Revenue, General Allocation Funds Special Allocation Fund and Gross Regional Domestic Product for Regional Shopping in the Regency / City Central Java Year 2011 to 2013. The data used is the Local Own Revenue, General Allocation Funds Special Allocation Fund, Gross Regional Domestic Product and Expenditure at District / City Central Java. 105 samples obtained data. The research data were then tested by multiple linear regression. The results showed that: Local Own Revenue positive and significant impact on regional expenditures. General Allocation Fund positive and significant impact on regional spending. Special Allocation Fund is not significant positive effect on regional spending. Gross Domestic Product no significant positive effect on regional expenditures.Keywords: Local Own Revenue, General Allocation Fund, Special Allocation Funds, Gross Regional Domestic Product And Expenditure
PENGARUH FINANCIAL LEVERAGE PADA INCOME SMOOTHING DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI Chahyo Nugroho, 11.05.52.0151; Poerwati, Rr. Tjahjaning
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 aimed to analyze the influence of leverage to income smoothingt and the ability to analyze the influence corporate governance consisting of institusional ownership, managerial ownership, institusional ownership, independent commisioner and audit commite in influencing income smoothing on the listed manufacturing companies spesifically consumer goods in Indonesia Stock Exchange during years 20011-2014. The sampling method in this study is purposive sampling metod found 104 companies in the sample. This study used secondary data obtained from the official website of the Indonesia Stock Exchange (IDX). Data analysis used logistic regression analysis and Moderated Regression Analysis (MRA). Index Eckel (1981) was used to determine the income smoothing. The hypotheseses were tested using binary logistic regression. The results show that the financial leverage had not effect on income smoothing. Good corporate governance proxied with managerial ownership and institutional ownership able to moderate the effect of financial leverage on good corporate income smoothing yet governance proxied by independent directors and audit committee is not able to moderate the effect of financial leverage on income smoothing.Keywords: Financial Leverage, Income Smoothing, Good Corporate Governance, Managerial Ownership, Institusional Ownership, Independent Commisioner And Audit Commite
PENGARUH KESEMPATAN INVESTASI (IOS), KEBIJAKAN DIVIDEN, UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2011-2014) M. Fattah Arrasyid, 11.05.52.0156; Suwarti, Titiek
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to examine and analyze the effect of investment opportunities (IOS), dividend policy, firm size, leverage and profitability of the enterprise value of the banking company listed on the Indonesia Stock Exchange period 2011-2014. Population of this research is the overall banking companies listed in Indonesia Stock Exchange during the period of 2011 through 2014. The procedure used to determine the sample is purposive sampling method sampling technique with a certain consideration. According to predetermined criteria there are 44 observation data. The analysis technique used is multiple linear regression. Based on the test results it can be concluded that the investment opportunity positive effect on firm value. Dividend policy does not affect the value of the company. The size of the company and significant positive effect on firm value. Leverage a positive effect on firm value. Profitability has no effect on the value of the company.Keywords: Investment Opportunity, Dividend Policy, Firm Size, Leverage, Profitability And Corporate Value
ANALISIS PENGARUH NON PERFORMING LOAN, LOAN TO DEPOSIT RATIO, CAPITAL ADEQUACY RATIO, DAN LEVERAGE MULTIPLIER TERHADAP PROFITABILITAS (Studi Penelitian Pada Perusahaan Perbankan Yang Terdaftar Dalam Bursa Efek Indonesia Tahun 2011-2014) Bayu Widiyanto, 11.05.52.0183; Lisiantara, Anggana
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

This research was conducted to test the influence of Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), Leverage Multiplayer (LM), the Capital Adequacy Ratio (CAR) of profitability (Return On Assets). The sample in this study were 27 banking company went public during the period of the year 2011 to 2014. Methods of analysis used in this research is by using multiple linear regression analysis. Multiple regression analysis is used to test whether there is influence of the NPL, LDR, LM, and CAR against profitability (ROA). Multiple linear regression analysis can also be used to test whether there is influence among variables and time dummy dummy bank towards profitability (ROA). The results of this study indicate that, of Non Performing Loan (NPL) is the variable that affects the profitability of the bank (ROA). While the time dummy, this research suggests that there may be differences in profitability between years occurred in the fourth year (2014), and to demonstrate that the bank's dummy order banks to 9 (PT Bank Rakyat Indonesia) had differences with other bank profitability.Keywords: NPL, LDR, LM, CAR
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode Tahun 2012 – 2014) Nemia Kulamega Abugau, 11.05.52.0209; Maryono, Maryono
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to identify and analyze the effect of firm size, institutional ownership, dividend policy and the free cash flow to debt policy. The research sample with the criteria that have been determined acquired a total of 17 manufacturing companies that go public in Indonesia Stock Exchange for 3 years, so the data is processed as many as 51 data. Methods of research data analysis using linear regression. The test results showed that there was a positive effect but significant correlation between the size of the company against debt policy, there is a negative effect but not significant between institutional ownership of the debt policy, there is a negative effect but not significant between dividend policy on debt policy, and there is a positive effect but not significant between free cash flow for debt policy. Keywords: Company Size, Institutional Ownership, Dividend Policy, Free Cash Flow, Debt Policy

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