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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
 121   122   123   124   125 
ANALISIS FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA Bella Arika Phonna, 12.05.52.0010; Wardjono, Wardjono
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 determine the effect of profitability (ROE), Independent Commissioner Board Size, Leverage, Size and institutional ownership, public ownership, and the liquidity of the disclosure of Corporate Social Responsibility area companies including food and beverage categories listed in the Indonesia Stock Exchange. The population is all food and beverage company in the Indonesia Stock Exchange in 2010 - 2014. The sampling technique used was purposive sampling. The analytical tool used in this research is Multiple Regression Analysis Partial results of this study show the public ownership of significant positive effect on disclosure of CSR while variable profitability, independent board size, leverage size, Institutional ownership and liquidity does not affect the broad disclosure of CSR.Keywords: Profitability, Comissioner Independent Size, Leverage Size, Institutional Ownership, Public Ownership, Liquidity, CSR Disclosure 
PENGARUH INDEPENDENSI, CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2014) Lutfi Nihayatul Husna, 12.05.52.0021; Wahyu Widati, Listyorini
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
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Abstract

The research aims to analyze the influence of independence, Institusional Ownership, Independent Commissioner, audit committee, Firm Size and Audit Quality toward Integrity of financial Statements on Manufacture that Listed in Indonesia Stock Exchange Periode 2012-2014. The population in this research was all companies manufacture that listed in Indonesia Stock Exchange Period 2012-2014. Selection of sample used purposive sampling method. The analysis used in this research are multiple linier regression model. The result showed that the F-test statistic shows that, between independence, Institusional Ownership, Independent Commissioner, audit committee, Firm Size and Audit Quality jointly influence toward Integrity of financial Statements. And the results of the testing of hypotheses partial evaluation shows Institusional Ownership, audit committee, Firm Size that there is a positive significant toward Integrity of financial Statements. While for independence, Independent Commissioner, there is a negative not significant toward Integrity of financial Statements. While for Audit Quality there is a negative significant toward Integrity of financial Statements.Keywords: Integrity Of Financial Statement, Independence, Institusional Ownership, Independent Commissioner, Audit Committee, Firm Size, Audit Quality
ANALISIS FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Apriana Dewi, 12.05.52.0025; 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

Factors tasted in this study include Profitability, Leverage, Company Size, size of Board of Commissioner and Environmental Performance. This research aims to analyze the factors that influence Corporate Social Responsibility Disclosure on company Manufaktur registered in Indonesia stock exchange. The population was all Manufaktur companies in the Indonesia stock exchange in 2012-2014. The sample collection technique used is purposive sampling. The analysis used in this research are multiple linear regression analysis. The results of the testing of hypotheses partial evaluation shows that there are significant positive influence on Company Size and Environmental Performance against Corporate Social Responsibility Disclosure. While for Profitability, Leverage and size of Board of Commissioner there is a positive not significant against Corporate Social Responsibility Disclosure.Keywords: Profitability, Leverage, Company Size, Size Of Board Of Commissioner, Environmental Performance, Corporate Social Responsibility Disclosure
PENGARUH AGRESIVITAS PAJAK DAN MEDIA EKSPLOSURE TERHADAP CORPORATE SOCIAL RESPONSIBILITY Winda Plorensia Amilia. P, 12.05.52.0027; Hardiningsih, Pancawati
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 examine the effect of the tax aggressiveness and eksplosure media company with its corporate social resposibity ( CSR ). This research was conducted in the mining company listed on the Indonesia Stock Exchange tahuni for four years from 2011 to 2014. CSR indicates that corporate responsibility should be based on the triple bottom line of a company's social responsibility, environmental, and financial. The data used as many as 68 companies from 2011-2014. Samples were obtained by using pooled time series. Data collection methods used in this study is a content analysis of social disclosure in the annual report of the company. The use of statistical methos in this research is multiple regression with SPSS 21:00 for windows. The results of this study indicate that the tax aggressiveness positive significant effect on CSR, while media eksplosure positive significant effect on CSR. Companies that have a high rate of profit then inclined to make greater disclosure of CSR. CSR communicating through the media will enhance the company's reputation in the eyes of the public in accordance.Keywords: Corporate Social Responsibiltiy, Tax Aggressiveness, Media Eksplosure
FAKTOR - FAKTOR YANG MEMPENGARUHI TERHADAP JUMLAH KREDIT YANG DISALURKAN (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013) Muhamad Rizal Firmansah, 11.05.52.0023; Nurhayati, Ida
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
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Abstract

The Bank is a financial institution which functions as a financial intermediary between parties that surplus funds (surplus units) and those who lack funds (deficit units). Through banks with excess funds, then the funds can be distributed to the parties that need and will provide benefits for both sides. As has been stated also in the Law No.10 of 1998 on banking, it can be concluded that the bank can act as financial intermediaries by raising funds from the public that surplus funds in various forms of deposits. For that to know the internal factors of the banking side that is estimated to affect banks in channeling capital credit works, namely third-party funds, CAR, ROA, and LDR NPL. The population used in this study are all the banks that listing on the Indonesia Stock Exchange during 2011-2013. And for research purposes, the use of samples by purposive sampling method in order to get 75 companies that meet the criteria. Data used is secondary data derived from financial statements published and downloaded via the official website of the Indonesian Stock Exchange. Years of observation in this study is from 2011 to 2013. The results showed that the DPK, CAR, LDR, significant positive effect on total outstanding loans. While ROA significant negative effect, and NPL significant negative effect on the number of outstanding loans.Keywords: DPK, CAR, ROA, NPL, LDR, Credit
ANALISIS DETERMINAN MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2011–2014 Rachma Indriyani, 12.05.52.0030; Puspitasari, Elen
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 aims to examine the influence of geographic diversification, audit tenure, audit firm size, institutional ownership, managerial ownership, firm size, leverage and profitability towards earnings management in manufacturingcompnies. Earnings management measured by discretionary accruals, which is counted using modified Jones model. This study uses documentary method from ICMD and annual reports of manufacture companies. Logistic regression technique is used for the data analysis.This study utilizes data from manufacturing companies listed at Bursa Efek Indonesia (BEI) in 2011 until 2014. The result of this study indicates audit tenure, audit firm size and profitability have significant influence in earnings management. Higher geographic diversification and institutional ownership might decrease earnings management. Meanwhile, geographic diversification, institutional ownership, managerial ownership, firm size,and leverage don’t have significant influence to earnings management. is research aims to examine the influence of geographic diversification, audit tenure, audit firm size, institutional ownership, managerial ownership, firm size, leverage and profitability towards earnings management in manufacturingcompnies. Earnings management measured by discretionary accruals, which is counted using modified Jones model. This study uses documentary method from ICMD and annual reports of manufacture companies. Logistic regression technique is used for the data analysis.This study utilizes data from manufacturing companies listed at Bursa Efek Indonesia (BEI) in 2011 until 2014. The result of this study indicates audit tenure, audit firm size and profitability have significant influence in earnings management. Higher geographic diversification and institutional ownership might decrease earnings management. Meanwhile, geographic diversification, institutional ownership, managerial ownership, firm size,and leverage don’t have significant influence to earnings management. Keywords: Earnings Management, Geographic Diversification, Audit Tenure, Audit Firm Size, Institutional Ownership, Managerial Ownership, Firm Size, Leverage, Profitability
PENGARUH RETURN ON EQUITY (ROE), DEBT TO EQUITY RATIO (DER), DEVIDEND PAYOUT RATIO (DPR), GROWTH, UKURAN PERUSAHAAN (SIZE), KEPEMILIKAN MANAJERIAL (INSD), DAN DEBT TO TOTAL ASSET (DTA) TERHADAP NILAI PERUSAHAAN (PBV) PADA PERUSAHAAN MANUFAKTUR Muhammad Rifqon, 12.05.52.0035; Lisiantara, Anggana
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
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Abstract

PBV is the ratio betwen stock market price and book value per share. PBV showed how far ability of firm create a relative value of the firm toward the capital invested. The higher the ratio of PBV, more successful the firm are creating a value for shareholders. This research have as a purpose to examine influence factors of return on equity (ROE), debt to equity ratio (DER), divident payout ratio (DPR), growth, firmsize, Insider Ownership and dedt to total asset (DTA) to price to book value (PBV). The research was conducted using purposive sampling for sampling is used and there are 74 companies that visited during the study. Analytical techniques used in the study is multiple regression analysis by using SPSS where previously the data was tested using the classical assumptions. The result showed that return on equity (ROE), debt to equity ratio (DER), dividend payout ratio (DPR), growth firmsize, Insider Ownership and dedt to total asset (DTA) jointly affect to price to book value (PBV.) Individually while return on equity (ROE) and dividend payout ratio (DPR) have positive relating and significant with price to book value (PBV), while debt to equity ratio and firmsize have not significant effect to price to book value.Keywords: ROE, DER, DPR, Growth, Firmsize, Insider Ownership, DTA, Price To Book Value (PBV)
PENGARUH PROFITABILITAS, LEVERAGE, TIPE AUDITOR, KONSENTRASI KEPEMILIKAN SAHAM DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2012-2014) Septi Zaerina Eliza R., 12.05.52.0040; Indarti, MG Kentris
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
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This research aims to test and analyze the influence of profitability, leverage, auditor type, ownership concentration and firm size on the intellectual capital disclosure. This research was conducted at the Indonesian Stock Exchange by using go public manufacturing company as the unit of analysis. The population of this research are all manufacturing companies that listed in Indonesian Stock Exchange (IDX) during 2012-2014. The sample was selected using purposive sampling method and obtained 270 companies being sampled. This research analyzes the company’s annual report using the method of content analysis. Data analysis used descriptive statistics, classical assumption test, and multiple linear regression analysis. The result of this study showed that profitability and firm size positive significantly influence to the intellectual capital disclosure. Meanwhile, leverage, auditor type and ownership concentration had no effect to the intellectual capital disclosure.Keywords: Intellectual Capital Disclosure, Profitability, Leverage, Auditor Type, Ownership Concentration, Firm Size
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI DIVIDEND PAYOUT RATIO (Studi Kasus Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2014) Adi Kusuma Setyaji, 12.05.52.0042; Wahyu Widati, Listyorini
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
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The purpose of study is to examine and analyze the factors that affect the Dividend Payout Ratio on LQ 45 companies. The population of this research are companies included in the category LQ 45 in 2012-2014. The sampling technique is done by purposive sampling. Based on the results of the sampling Proposive obtained a sample of 119 companies. This study uses analysis techniques with multiple linear regression. The results of this study show that each variable has influence varies ie Cash Ratio positive effect was not significant to Dividend Payout Ratio, Return on Assets and Firm Size significant positive effect on Dividend Payout Ratio, while Debt to Equity Ratio significant negative effect on Dividend payout Ratio, Current Ratio while the significant negative effect on the Dividend payout Ratio. Keywords: Cash Ratio, Return On Asset, Debt To Equity Ratio, Firm Size, Current Ratio, Dividen Payout Ratio
DETERMINAN AGRESIVITAS PAJAK PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Rahma Syawari Mustika, 12.05.52.0045; 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 aimed to analyze the effect of firm likuidity, leverage, independent commissioner, audit committe, and size to aggressiveness taxes. The object of this study is on the Mining Company listed on the Indonesia Stock Exchange (IDX) 2010-2014. The sampling method used is purposive sampling the study period of 2010 throuhgt 2014. The data analysis technique used is multiple linear regression. The results of this study indicate that the hypothesis testing showed that the variable Liquidity and Independent Commissionerhad positive effect and no significant to the Aggressiveness Taxes. Whereas Leverage, Audit Commite and Size has positive effect and significant on Aggressiveness Taxes.Keywords: Liquidity, Leverage, Independent Commissioner, Audit Committe, Size, Aggressiveness Taxes

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