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Students´ Journal of Accounting and Banking
Published by Universitas Stikubank
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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Articles 2,418 Documents
 124   125   126   127   128 
FAKTOR - FAKTOR YANG MEMPENGARUHI EARNINGS RESPONSE COEFFICIENT (ERC) (Studi Pada Perusahaan Real Estate Dan Property Yang Terdaftar Di Bursa Efek Indonesia) Milawati, 12.05.52.0141; 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 was conducted to examine and analyze the influence of the persistence of earnings, growth, systematic risk, capital structure (leverage) and the size of the company (size) to Earnings Response Coefficient (ERC). Sampling based on purposive sampling method of real estate and property companies listed on the Indonesian Stock Exchange in the period 2011-2014. Based on the criteria then obtained a sample of 119 companies. The statistical method used is multiple regression models with SPSS. The results showed earnings persistence significant positive effect on the ERC, the company's growth significantly negative influence to the ERC, while the systematic risk, capital structure (leverage), firm size (size) does not significantly influence the ERC. Adjusted R Square value of 0.27 which can be concluded that only 27% Earnings Response Coefficient (ERC) significantly explained by the persistence of earnings, growth, systematic risk, capital structure (leverage) and firm size (size), while 73% are explained by other variables outside the research model.Keywords: Earnings Response Coefficient (ERC), The Persistence Of Earnings, Growth, Systematic Risk, Capital Structure (Leverage), Firm Size (Size)
ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE (ICD) Nineng Setianingsih, 12.05.52.0144; Suwarti, Titiek
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
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Abstract

The purpose of this study was to examine and analyze the effect of firm size, firm age, independent commissioners, leverage, profitability and oenership’s concentration of the intellectual capital disclosure. The sample of this study were companies that listed in Indonesian Stock Exchange (IDX) which the category were manufacture companies. The population in this research is manufacture companies that listed in Indonesia Stock Exchange in 2012 to 2014. Sampling was done using purposive sampling method. To test and analyze the influence between variables using multiple regression analysis. The results showed that the firm size and profitability has significant positive effect to the intellectual capital disclosure; firm age and independent commissioners has negative significant effect to the intellectual capital disclosure; leverage has positive effect and no significant to the intellectual capital disclosure; while the ownership’s concentration has no significant effect to the intellectual capital disclosure.Keywords: Company Size, Company Age, Independent Commissioners, Leverage, Profitability, Ownership Concentration, Intellectual Capital Disclosure
PENGARUH TEKANAN KETAATAN, KOMPLEKSITAS TUGAS, DAN LOCUS OF CONTROL, TERHADAP AUDIT JUDGMENT Fenny Astari Kurnianingsih, 12.05.52.0155; Alfasadun, Alfasadun
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 aimed to examine the effect of obedience pressure, locus of control, and task complexity toward audit judgment that taken by auditor with auditor’s experience as a control variable. This research was carried out at the Central Java province with the respondent from auditors who work in Public Accountant Firms (KAP) in Semarang, Surakarta and Purwokerto. The sampling was conducted by purposive judgment sampling technique. The criterias are auditor who worked on the Public Accountant Firms (KAP) that listed on Compartment IAI Directory Public Accountant, has worked at least 1 year experience, and have education as a Bachelor. Data is collected using questionnaires distributed as 88 and only 68 questionnaires that can be processed. Data analysis using multiple linear regression method. The results of this study showed that the obedience pressure and task complexity have impact on audit judgment with negative direction, locus of control have positive effect on the auditor's judgment audit Auditor’s experience as control variable have positive effect too on audit judgment, it is proved that auditor’s experience controlled the effect of independent variable to audit judgment.Keywords: Obedience Pressure, Task Complexity, Locus Of Control, Auditor’s Experience, Audit Judgment
PENGARUH PDRB, JUMLAH PENDUDUK, JUMLAH HOTEL, PENGELUARAN PEMERINTAH DAN INFLASI TERHADAP PENDAPATAN ASLI DAERAH (Studi Pada Kabupaten/Kota Provinsi Jawa Tengah Tahun 2011-2013) Endrix Wibowo, 12.05.52.0165; 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 examine the effect of GDP, Population, Total Hotel, Expenditures and Inflation of the Revenue District / City in Central Java province Years 2011-2013. The data used is the GDP, Population, Total Hotel, Expenditures and Inflation Local Revenue and the Regency / City Central Java. 105 samples obtained data. The research data were then tested by multiple linear regression. The results showed that: GDP positive and significant impact on the Local Revenue. Population and significant negative effect on local revenue. Hotel positive and significant impact on the Local Revenue. Spending positive and significant impact on the Local Revenue. Inflation is not a significant positive effect on local revenue.Keywords: GDP, Population, Total Hotel, Government Spending, Inflation, Local Revenue
PENGARUH UKURAN PERUSAHAAN, RISIKO BISNIS, PERPUTARAN MODAL KERJA DAN PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012 - 2014 Elisa Agustina, 12.05.52.0176; Susilowati, Yeye
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 aimed to analyzet the influence size of the company, business risk, working capital turnover and profitability toward capital structure of Manufacturing Companies listed ont he Indonesia Stock Exchange. The populationin this studyare 180 companies listed inIndonesia Stock Exchange in 2012-2014. The sample selectionis doneby purposive sampling method. Mechanical testing of the data is by using multiple linear regression analysis. The results of analysis shows that variable business risk of the company significant positive effect on capital structure, while the size of the company and profitability variables does not effect the capital structure in Manufacturing Companieslisted onthe Indonesia Stock Exchange.Keywords: Capital Structure, Size Of The Company, Business Risk, Working Capital Turnover, Profitability
PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, DAN PERILAKU BELAJAR TERHADAP PEMAHAMAN AKUNTANSI (Studi Empiris Pada Mahasiswa Akuntansi Di Perguruan Tinggi Terakreditasi A Di Kota Semarang) Nurul Fadhilah, 12.05.52.0179; Nuswandari, Cahyani
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
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Abstract

The aim of the research is to examine the effect of intellectual intelligence, emotional intelligence, spiritual intelligence and learning behavior towards understanding of accounting. This research was conducted on accounting students force in 2012 at A college accredited in Semarang. The data used are primary data. The sampling method used convenience sampling or sample the ease in determining the sample. The technique analytical used is multiple regression analysis. The results showed that the intellectual intelligence, emotional intelligence and learning behavior has positive effect to the understanding of accounting. Whereas spiritual intelligence had no effect on understanding of accounting.Keywords: Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, Learning Behavior, Understanding Of Accounting
DETERMMINAN DISFUNGSIONAL AUDIT (Studi Empiris Pada Kantor Akuntan Publik Di Jawa Tengah) Gadis Trianita Hening, 12.05.52.0180; 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

The research objective was to examine the influence of locus of control eksternal, the auditor's performance, organizational commitment, time budget pressure, and the dignity of the dysfunctional audit on Public Accounting Firm (KAP) in Central Java. The sample in this study is contained in the auditor Public Accounting Firm (KAP) in Central Java. The sampling technique using a convenience sampling, the latest data the number of auditors, both in the level of junior, senior, and the manager can not be known with certainty. Methods of data analysis using multiple linear regression analysis. The results showed that the locus of control eksternal and time budget pressure positive and significant effect on the behavior of dysfunctional audit. Performance auditors showed that the influence of the negative and not significant to audit dysfunctional behavior. While the commitment of the organization to have a significant negative effect on the behavior of dysfunctional audit. And self-esteem showed positive and significant impact on the behavior of dysfunctional audit.Keywords: Locus Of Control Eksternal, The Auditor's Performance, Organizational Commitment, Time Budget Pressure, Self-Esteem, Dysfunctional Audit
FAKTOR - FAKTOR YANG MEMPENGARUHI SIMPANAN MUDHARABAH PADA BANK SYARIAH DI INDONESIA Arye Nursa Asyik, 12.05.52.0183; 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

Mudharabah deposits are deposits which is based on a kind of partnership agreements. There are two parties involved in the mudharabah deposits, where the first party as shahibul maal can be referred to customers who provide the funds and the second party as mudharib be called Islamic banks are responsible for the management. The purpose of this study was to identify factors that influence the Mudharabah deposits in Islamic banks in Indonesia. Objects that are used as research are factors thought to influence the Mudharabah deposits in Islamic banks during the period 2012-2014, in the form of benchmark interest rate, the rate of profit sharing, inflation, financing to deposit ratio, the size of the Bank, non-performing financing and promotion costs , Population and samples taken consisted of Islamic Banks and Sharia Business Unit by taking the data derived from the entire financial performance of Islamic banks in Indonesia in the period 2012 to 2014, obtained a total sample of 101 data obtained by purposive sampling technique. Hypothesis testing using multiple regression analysis. The results showed that the benchmark interest rate, and inflation does not affect the mudhrabah deposits in Islamic banks in Indonesia. Variable Financing to Deposit Ratio, the size of the bank, and the cost of the promotion of significant positive effect on mudhrabah deposits in Islamic banks in Indonesia. Non Performing Financing significant negative effect on mudhrabah deposits in Islamic banks in Indonesia. Determination coefficient of 0.783 indicates that the independent variable on the dependent variable mudaraba deposits amounted to 78.3% and the remaining 21.7% is influenced by other variables not included in this study.Keywords: Islamic Banking, The Benchmark Interest Rate, Profit Sharing, Financing To Deposit Ratio, Inflation, Bank Size, Non Performing Financing, Promotion Costs, Mudharabah Deposits
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI PENDAPATAN ASLI DAERAH (PAD) PADA KABUPATEN/KOTA DI PROVINSI JAWA TENGAH TAHUN 2011-2013 Wahyuning Astuti, 12.05.52.0184; 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 research aims to examine the effect of GDP, total population, total tourist, and total hotel to local revenue (PAD) at the District / town in Central Java Province. The source of data that used is secondary data that obtained from BPS Central Java Province from year 2011 to 2013. The sampling technique using sensus. Mechanical testing data is to use a multiple linear regression analysis. The results of research show that each of variable has the same effect which is variable Gross Regional Domestic Product (GDP), number of tourist and number of hotel effect sisignificantly positive to local revenue (PAD). While the variable of total population is not affected to total revenue (PAD).Keywords: PAD, GDP, Total Population, Number Of Tourist, Number Of Hotel
FAKTOR - FAKTOR YANG MEMPENGARUHI INDEPENDENSI AUDITOR DI JAWA TENGAH (Studi Empiris Pada Kantor Akuntan Publik Di Jawa Tengah) Brilian Akbar Rakai A.W.S, 12.05.52.0185; 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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This research was motivated by the behavior of auditors in auditing the financial report of clients. The purpose of this study is to examine the effect of the bond financial interests and business relationships with clients, management advisory services (MAS), tenure of audit, the competition of audit firm, size of audit firm, and size of audit fees received by audit firm toward auditor’s independence in Central Java. The population of this study is public accounting firm in Central Java that was registered in Otoritas Jasa Keuangan (OJK) on December 31, 2015 . Sampling was done using purposive sampling method. The sample of this study was 14 audit firm (KAP) and the amount of respondents was 72. The primary data collection method were by a questionnaire method. Mail-survey were done to audit firms that were located in Purwokerto, while direct survey were done to audit firms that were located in Solo and Semarang. Data were analyzed using multiple linier regression model. The result reveales a positive significant relationship between the variables of; bond financial interest and bussiness relationships with client, size od audit firm, and size of audit fees received by audit firms to auditor’s independence, while management advisory services (MAS), tenure of audit,and the competition of audit has no significant affect toward auditor’s independence.Keywords: The Bond Financial Interests And Business Relationships With Clients, Management Advisory Services (MAS), Tenure Of Audit, The Competition Of Audit Firm, Size Of Audit Firm, Size Of Audit Fees Received By Audit Firm, auditor,s Independence

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