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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
 123   124   125   126   127 
ANALISIS FAKTOR - FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan - Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012 - 2014) Erni Riana Wulansari, 12.05.52.0082; Jaeni, Jaeni
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 is a study that examined the effect of corporate financial reporting to the audit delay. Audit delay is the open interval of number of days from the year end to the date recorded as the opinion signature date in the auditor’s report. In this study, the sampels used by 693 companies that listed on the Indonesian Stock Exchange in the year 2012 to 2014. Sampels choosed by purposive sampling method. In this study, the dependent variabel is audit delay. And the independent variables are profitability, solvability, firm size, auditor’s opinion, public accountan size, auditor’s gender, profit and loss of the firm, and audit committee. The results indicate that firm size, auditor’s opinion, profit & loss, and audit committe showed negative effect on audit delay. Auditor’s gender showed positive effect on audit delay.Profitability, solvabilty, and public accountant size have no effect on audit delay.Keywords: Audit Delay, Profitability, Solvability, Company Size, Auditor’s Opinion, Public Accountant Size, Auditor’s Gender, Profit And Loss Of The Company, Audit Committee
ANALISIS PENGARUH INTERNAL CASH FLOW, INSIDER OWNERSHIP, PROFITABILITAS, KESEMPATAN INVESTASI DAN PERTUMBUHAN PENJUALAN TERHADAP CAPITAL EXPENDITURE (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Aini Farida, 12.05.52.0089; Kartika, Andi
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 study examines the effect of internal cash flow, insider ownership, profitability, investment opportunity and sales growth on capital expenditure. This research was conducted at the Indonesian Stock Exchange by using a go public manufacturing company as the unit of analysis. Population in this research is manufacturing company listed on the Indonesian Stock Exchange period form 2010 to 2014. The sampling method used purposive sampling. The research sample includes companies that have insider ownership, releasing financial statement, has the completeness of data, used the rupiah currency Relationship and (or) influence between variables is describe by using multiple regression analysis. The result showed that the insider ownership has significant negative effect and investment opportunity has significant positive effect to the capital expenditure. Where as the internal cash flow and sales growth has no significant positive effect, and profitability has no significant negative effect to the capital expenditure.Keywords: Internal Cash Flow, Insider Ownership, Profitability, Investment Opportunity, Sales Growth, Capital Expenditure
PREDIKSI KONDISI FINANCIAL DISTRESS : PERBANDINGAN METODE ALTMAN Z-SCORE DAN ANALISIS DISKRIMINAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Andreas Aji Subagyo, 12.05.52.0090; 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 aimed to test whether there is a difference the prediction of financial distress between Altman Z-Score method with discriminant analysis of property and real estate companies listed on the Indonesian Stock Exchange. The population in this study are all property and real estate companies listedon the Indonesian Stock Exchange. Which refers to the sample selection purposive sampling method and sample obtained a total of 39 companies. Observation period of 3 (three) years, so that the data obtained is 39 x 3 years of observation, as many as 117 corporatedat, known mostly experiencing financial distress (distress), ie as many as 84 corporate data (71.8%) and 33 corporate data (28.2%) didn’t experience financial distress (non-distress). From the test results can be seen there were no significant differences in the variable Net Working Capital to Total Assets, Retained Earnings to Total Assets and Sales to Total Assets in predicting financial distress. While it is known that the variable Earnings Before Interest and Taxes to Total Assets (EBIT /TA), Market Value of Equity to Book Value of Total Liabilities (MVE / BVTL) showed a significant difference in predicting financial distress. The next results can be seen overall accuracy (Hit Ratio) in the classification based on discriminant analysis that has been done is 94%.Keywords: FinancialDistress, Z-Score, Altman, Discriminant, Property And Real Estate Companies
PENGARUH RETURN ON ASSET, EARNING PER SHARE, PRICE EARNING RATIO, DEBT TO EQUITY RATIO, PRICE TO BOOK VALUE TERHADAP HARGA SAHAM PADA PERUSAHAAN INDEKS LQ 45 PERIODE 2010-2014 Febriana Indah Pratiwi, 12.05.52.0096; Nuswandari, Cahyani
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 Return On Asset, Earning Per Share, Price Earning Ratio, Debt to Equity Ratio, and Price to Book Value to stock price listed in LQ 45 index. The populations on this research are the listed index in Indonesia Stock Exchange incorporated in index LQ 45 that observated on 2010-2014. The technique to determine sample is using purposive sampling method and the amount of selected sample are 186 companies. Analysis data technique that used is regression analysis. The result of research have shown that variables EPS and PBV gives significant impact to stock price, otherwise ROA, PER, and DER does not have significant effect to stock price.Keywords: Return On Asset, Earning Per Share, Price Earning Ratio, Debt To Equity Ratio, Price To Book Value, LQ 45 Index Stock Price
PENGARUH DEWAN KOMISARIS, EFEKTIVITAS KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, PERTUMBUHAN PERUSAHAAN, DAN PENDANAAN EKSTERNAL, TERHADAP PEMILIHAN AUDITOR EKSTERNAL (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Tantri Rohmani, 12.05.52.0100; Nuswandari, Cahyani
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 aim of the study is to examinethe effect of board of commissioners, the effectivivess of audit, the institusional ownership, the company growth, and the external financing of the election for external auditors on the manufacturing companies that go public in Indonesia. The population in this research are companies that includes in the manufacturing sector which is registered in the Indonesia Stock Exchange (BEI) in 2012-2014. The sample salected are 138 companies that using purposive sampling technique. The analysis technique used logistic regression. The research results showedboard of commissioners, the effectivivess of audit, and the external financing effect to the selection of the external auditor. The institusional ownership, the company growthdo not significant effect to selection of the external auditor.Keywords: Board Of Commissioners, The Effectivivess Of Audit, The Institusional Ownership, The Company Growth, The External Financing Of The Election For External Auditors
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI PREDIKSI PERINGKAT OBLIGASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Ria Rizki Eka Santi, 12.05.52.0104; Nuswandari, Cahyani
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 has the objective to analyze empirically effect of accounting factor (productivity, leverage, profitability, liquidity, and growth), and the non-accounting factor (auditor reputation) on prediction the bonds level. Population in this research is the entire bond of manufacture companies listed in Indonesian Stock Exchange and registered in bond ratings issued by PT. PEFINDO within period 2008-2014. The sampel in this research used purposive sampling technique which consist of 57companies. The analysis was performed by logistic regression. Hypothesis testing results show that Profitability and Auditor Reputation effect to Prediction The Bond Level, while Productivity, Leverage, Likuidity and Growth has no effect on Prediction the Bond Level.Keywords: Prediction The Bond Level, Productivity, Leverage, Profitability, Liquidity, Growth, Auditor Reputation
PENGARUH PENGELOLAAN MODAL KERJA, KESEMPATAN BERTUMBUH, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Leni Setryaningsih, 12.05.52.0106; Wahyu Widati, Listyorini
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 todetermine the effectof working capital management, growth opportunities, company size, institutional ownership, the financial performance. The populationin this research ismanufacturing companies listedin Indonesia Stock Exchange 2012-2014 year The sample was taken by purposive sampling method. Data were analyzed using skewness-kurtosis normality test, classic assumption test, koofisien determinasi test, F test and test hypotheses. The test results working capital variables are significant positive effect on the performance of financial , growth opportunities variables significant positive effect on the performance of financial, company sizevariables significant negative effect on the performance of financial, institutional ownership variable statistically not significantpositive effecton the performance of financial.Keywords: Working Capital, Growth Opportunities, Company Size, Institutional Ownership, The Performance Of Financial
FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR DI KAP SEMARANG Mita Septi Anggraeni, 12.05.52.0109; Setyowati, Widhy
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 study examines the effect of audit structure, the role conflict, the role ambiguity, the understanding of good governance, the independence, emotional intelligence affect the performance of the auditor The method used is the method of convenience sampling. The population in this research is the entire HOOD of the auditor in Semarang city period of 2015. Research data is primary data obtained directly from respondents with a questionnaire. Relationship and (or) influence between variable is described by using multiple regression analysis. The results showed that the audit structure and role ambiguity has significant negative effect the performance of the auditor. and the role conflict has no significant negative effect the performance of the auditor. And the understanding of good governance has significant positive effect the performance of the auditor. And the independence of the auditor and emotional intelligence has no significant positive affect on the performance of auditor.Keywords: Audit Sturcture, The Role Conflict, Role Ambiguity, Good Governance, The Independence, Emotional Intelligence, Performance Of Auditor
PENGARUH MEKANISME CORPORATE GOVERNANCE PADA MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2013) Dwi Nofiana, 12.05.52.0116; 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 examine the influence of independent directors , company size , managerial ownership and institutional ownership to earnings management, This research was conducted at a manufacturing company in Indonesia Stock Exchange 2010-2013. The sampling method in this study using purposive sampling method with the research period 2010 to 2013. The data used in this study is data from manufacturing companies that met the selection criteria. The analytical method used in this research is multiple regression analysis. Research shows that the proportion of independent board significant negative effect and the size of the company significant positive effect on earnings management. While the positive effect of managerial ownership and institutional ownership has no significant negative effect is not significant.Keywords: Independent Directors, Company Size, Managerial Ownership, Institutional Ownership, Profit Management
FAKTOR - FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2014 Ersita Damayanti, 12.05.52.0128; Nurhayati, Ida
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 profitability, leverage, liquidity, firm size, ownership, and institutional ownership of the financial statements disclosure in the annual financial statements on Manufacturing Companies listed on the Indonesia Stock Exchange (IDX). This sample in this study are Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) of the years 2012-2014 as many as 228 companies. Sampling was purposive sampling method. Mechanical testing of the data is by using multiple linear regression analysis. The results of analysis show that the variable firm size significant positive effect on financial statements disclosure, while the profitability, leverage, liquidity, ownership, and institusional ownership no significant effect on financial statements disclosure on Manufacturing Companies listed on the Indonesia Stock Exchange of the years 2012-2014.Keywords: Profitability, Leverage, Liquidity, Firm Size, Ownership, Institutional Ownership, Financial Statements Disclosure

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