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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
 126   127   128   129   130 
PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), NET PROFIT MARGIN (NPM), RETURN ON ASSETS (ROA) DAN RETURN ON EQUITY (ROE) TERHADAP HARGA SAHAM (Studi Empiris Perusahaan Food And Beverage Yang Terdaftar Di BEI 2012-2014) Istianah, 13.05.62.0018; Wahjudi, Djoko
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 examined the effect of current ratio (CR), debt to equity ratio (DER), net profit margin (NPM), return on assets (ROA) and return on equity (ROE) to the stock price. This research was carried out on food and beverage companies listed on stock exchanges in Indonesia. The sampling method using purposive sampling the study period of 2012 through 2014. The relationship and influence between the variables described by using multiple linear regression analysis. The results showed that the current ratio(CR) positive effect on stock prices. While the debt-to-equity ratio (DER), net profit margin (NPM), return on assets (ROA) and return on equity (ROE) had no significant effect on stock prices.Keywords: Current Ratio (CR), Debt To Equity Ratio (DER), Net Profit Margin (NPM), Return On Assets (ROA), Return On Equity (ROE), Stock Prices
PENGARUH KOMITMEN ORGANISASI DAN KOMITMEN PROFESIONAL TERHADAP KEPUASAN KERJA AUDITOR, STRES PERAN SEBAGAI VARIABEL MODERATING PADA KANTOR AKUNTAN PUBLIK (Studi Empiris Pada Kantor Akuntan Publik Di Semarang Dan Solo) Hernu Dhiandari, 08.05.52.0136; 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

This research was conducted in Semarang and Solo with respondents auditors working on a public accounting firm in Semarang and Solo. In this study, sampling was done by convenience sampling method (the sample selection based on ease) with a sample of 61 people. Data collected by questionnaire submitted directly. Analysis of data using multiple regression moderating variable . Results of the analysis of individual test shows that role conflict and role ambiguity is not a moderate variable. The conclusion that the variable organizational commitment, professional commitment variables, variables of role conflict and role ambiguity variables simultaneously significant effect on job satisfaction while partial (individual) professional commitment significant effect on job satisfaction.Keywords: Organizational Commitment, Professional Commitment, Job Satisfaction, Role Conflict, Role Ambiguity
ANALISIS PENGARUH ARUS KAS DAN LABA AKUNTANSI TERHADAP RETURN SAHAM Nahdhiyatus Sholekhah, 10.05.52.0173; 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

The financial statements of the company used by investors to predict the stock securities. Stock securities is influenced by the amount of flow yield (return) will be obtained in the future. The performance parameters of the company that received the most attention from investors and creditors of the financial statements is profit and cash flow. This study aimed to analyze the effect of cash flow and profit accounting on stock returns of companies listed on the Indonesia Stock Exchange 2012-2013. Data obtained from the Indonesian Capital Market Directory 2012, 2013. The sample in this study as many as 61 companies out of 155 companies listed in the Indonesia Stock Exchange. Data analysis used noremalitas, classic assumption test, and test models. Test the hypothesis using statistical test T. The results showed that the operating cash flow positive and significant impact. While the investment cash flow, cash flow financing, and accounting income does not affect the Stock Return.Keywords: Return Share, Operating Cash Flow, Cash Flow Investment, Financing,  Cash Flow Accounting Earnings
FAKTOR - FAKTOR YANG MEMPENGARUHI PERSEPSI PENERIMAAN PAJAK PENGHASILAN Siti Nurhidayati, 12.05.52.0204; Meita Oktaviani, Rachmawati
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 and analyze the effect of tax penalties, the service tax authorities, awareness of the taxpayer, and tax compliance against income tax revenue. This study used convenience sampling technique and survey method with questionnaires in collecting data. Respondent were sampled in this study is an individual taxpayer who performs is 120 respondent in Semarang Candisari KPP. Research data analysis using multiple analysis. The results showed that the variable tax penalties, awareness of the taxpayer, and tax compliance an effect on income tax revenue. The service tax authorities has no effect on income tax revenue.Keywords: Tax Penalties, The Service Tax Authorities, Awareness Of The Taxpayer, Tax Compliance, Income Tax Revenue
FAKTOR - FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Ratna Meylani, 12.05.52.0163; 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 study examined of the factors affecting the debt policy in manufacturing companies. This research was conducted at the Indonesian Stock Exchange by using analysis of manufacturing companies. The sampling method using purposive sampling with the period from 2011 through 2014. The relationship between variables and or described by using multiple regression analysis. The results showed that managerial ownership , dividend policy, profitability and no significant negative effect on the debt policy. While the institutional ownership variable has a significant negative effect on debt policy and asset structure and no significant positive effect on debt policy. The variable size of the company 's growth and positive and significant impact on the debt policy. Keywords: Manajerial Ownership, Institutional Ownership, Dividend Policy, Asset Structure, Profitability, Growth Company, Company Size, Debt Policy
PENGARUH FREE CASHFLOW, STRUKTUR KEPEMILIKAN, PROFITABILITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2012-2013 Nunuk Mustika Dewi, 10.05.52.0114; Darso, 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 was done because of the phenomenon of the findings of different studies (research gap) on the factors that influence the dividend policy. The aim of research to empirically analyze the effect of free cash flow, ownership structure, profitability and growth of the company's dividend policy. Samples are 49 companies that went public on the Stock Exchange, where the method used is purposive sampling is a sampling method by setting certain criteria, among others: companies listed on the Indonesian Stock Exchange (BEI), dividends and have the data Detailed since 2012-2013, so the pooled method of data (2012-2013), obtained the number of samples (n) = 98. The test results showed that no significant relationship between Free Cashflow, Ownership,Company Growth on policy devidend, there is significant influence and positive relationship between profitability on dividend policy.Keywords: Free Cash Flow, Ownership Structure, Profitability, Growth, Dividend Policy
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN CORPORATE GOVERNANCE TERHADAP EFFECTIVE TAX RATE Diah Ayu Agustin L, 11.05.52.0052; 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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Abstract

This study aims to examine the factors that affect the company’s effective tax rate. There are several factors used include profitability, liquidity, leverage,and corporate governance. This research was conducted based on survey on The Indonesia Institute Corporate Governance (IICG) by using the company’s analysis in the ranking on the Corporate Governance Perception Index (CGPI). The sampling methode for this research is using purpossive sampling with a period of study from 2011 until 2013. The influence of between variables are described using multiple analytical methods of regression. The researcch result showed that Profitability have the positive effect significantly to Effective Tax Rate, Liquidity have a positive significantly effect to the Effective Tax Rate. The research’s result showed that Leverage the significant negative effect against the Effective Tax Rate, and Corporate Governance’s effect the negative significant of Effective Tax Rate.Keywords: Profitability, Liquidity, Leverage, Corporate Governance, Effective Tax Rate
PENGARUH KARAKTER EKSEKUTIF, KARAKTERISTIK PERUSAHAAN DAN DIMENSI TATA KELOLA PERUSAHAAN YANG BAIK PADA TAX AVIDANCE DI BURSA EFEK INDONESIA Fitria Purnamasari, 11.05.52.0167; Wahjudi, Djoko
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 analyze the influence of executive character, laverage, independent directors and audit committee against tax avoidance in companies listed on the Stock exchange Years 2012-2014. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange in the period 2012-2014. The sample in this study in many as 75 companies. The sampling technique used purposive sampling. The criteria for the sample in a row during the observation period 2012-2014. Tha analysis tool used is multiple linear regression. The results the analysis cann be clonclude that : Character executives negatively affects tax avoidance. Laverage positive effect on tax evasion. Independent commissioners positive effect on tax avoidance. The Audit committee negatively affect tax avoidance.Keywords: Corporate Characteristics, Executive Character, Corporate Governance, Tax Avoidance
FAKTOR - FAKTOR YANG MEMPENGARUHI ARUS KAS MASA DEPAN (Studi Empiris Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode Tahun 2010-2013) Seli Theresia Wantania, 12.05.52.0074; 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 study examines the effect of earnings, cash flows, changes in receivables, changes in payables, changes in inventories and depreciation on future cash flows. This research was conducted at the Indonesian Stock Exchange by using a go public LQ 45 company as the unit of analysis. The sampling method used purposive sampling with the obsevation period from 2010 to 2013. Relationship and (or) influence between variable is described by using multiple regression. The result showed that the earnings and cash flows has positive effect and significant to the future cash flows. Whereas the changes in receivables, changes in payables, changes in inventories and depreciation had no significant effect on future cash flows.Keywords: Earnings, Cash Flows, Changes In Receivables, Changes In Payables, Changes In Inventories, Depreciation, Future Cash Flows
PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS DAN KOMISARIS INDEPENDEN TERHADAP AGRESIVITAS PAJAK PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2012-2014) Lativa Ningrum, 12.05.52.0224; Wahjudi, Djoko
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 Liquidity, Leverage, Profitability and the Independent Commissioner of Tax Agresiveness Company at manufacture companies which listed in the Indonesia Stock Exchange. The population on this research is all manufacture company in the Indonesia Stock Exchange in 2012 - 2014. The sampling technique used was purposive sampling. The analytical tool was used is Multiple Regression Analysis Partial results of this study show the leverage of significant positive effect on tax agresiveness while variable liquidity, profitability and the independent commissioner doesn’t affect the tax agresiveness.Keywords: Liquidity, Leverage, Profitability, Independent Comissioner, Tax Agresiveness

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