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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
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PENGARUH KEPEMIMPINAN TRANSFORMASIONAL DAN MOTIVASI TERHADAP KOMITMEN ORGANISASIONAL DENGAN MEDIASI MODAL SOSIAL ( STUDI PADA DINAS KESEHATAN KABUPATEN PATI) Tritanti Venusia, Aviani
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aimed to determine the effect of transformational leadership, motivation of organizational commitment mediation with social capital of employees in the Pati District Health Office. It is based on the phenomenon there are some employees who are less concerned with rules of discipline, such as employees to attend morning assembly is only about 40-60% every day, there are about 5% of the employees came absent in the morning but returned before the end of working hours , and there are only focused employees work within their fields without regard to the other terms. A less harmonious relationship between the leadership of the workers were still there. The research was conducted on employees of the Pati District Health Office were 112 people, using census. A statistical technique used is the component matrix test validity, reliability test by Cronbach alpha, multiple regression analysis, F test and test R 2 and adjusted R Square. The results show that transformational leadership has positive and significant impact on employees social capital in Pati District Health Office. Motivation has positive and significant impact on employees social capital in Pati District Health Office. Transformational leadership is positive but not significant effect on organizational commitment of employees at the Pati District Health Office. Motivation has positive and significant impact on organizational commitment of employees at the Pati District Health Office. Social capital is positive but not significant effect on organizational commitment of employees at the Pati District Health Office. Social capital does not mediate the effect of transformational leadership and the influence of motivation on organizational commitment of employees in Pati District Health Office. Keywords: Transformational Leadership, Motivation, Social Capital and Organizational Commitment
PENGARUH KARAKTERISTIK PEKERJAAN DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA DENGAN MEDIASI MOTIVASI Tuk Rejeki, Widadi
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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Abstract

The process of identification of the factors that affect the job characteristics and work environment becomes an important thing to consider in the improving job satisfaction and being an effective. It needs to be a concern for the organization due to low job satisfaction in an organization can interfere with the activity and productivity. The purpose of this study was to examine the influence of job characteristics and work environment on job satisfaction with the mediation of motivation. The research was conducted at the Health Center Inpatient Unit District Health Pati. Data on job characteristics, work environment, job satisfaction, and motivation is obtained through interviews using questionnaires to 102 respondents. Data were processed using analysis techniques with the help of Statistical Package for the Social Sciences (SPSS) The results showed job characteristics have a significant and positive effect on motivation,  environment has a positive and significant effect on motivation, job characteristics have a positive and significant effect on job satisfaction, work environment has a positive and significant effect on job satisfaction and motivation has a negative effect and not significant impact on job satisfaction. Based on the results of hypothesis testing, the issues raised in this study can be answered. That job satisfaction is influenced by the characteristics of the job and work environment. Therefore, to increase job satisfaction, the management needs to make an effort to understand the characteristics of the work and making the environment better. Keywords: job characteristics, job environment, job satisfaction and motivation  
SURPLUS FREE CASH FLOW, KOMITE AUDIT, DAN MANAJEMEN LABA Yulia Wijayanti, 09.05.52.0107; Dwi Nugroho, Arief Himmawan
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

This study aimed to examine the effect of surplus free cash flow and audit committees on earnings management. Earnings management is proxied by discretionary accruals estimated by the model Jones. The population in this study is a manufacturing company listed on the Indonesian Stock Exchange (BEI) in 2008-2011. Based on purposive sampling method, the number of samples in this study of 27 companies and the number of observations were 108 observational studies. Testing this hypothesis using multiple linear regression analysis. The results of this study indicate that the Surplus Free Cash Flow has a negative and significant effect. Audit Committee has a positive and significant effect on earnings management.Keywords: Earnings management, Surplus Free Cash Flow, Audit Committees.
PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Anita Eviana, 09.05.52.0108; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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This research is a study that tested the effect of investment decisions, financing decisions, and dividend policy on firm value. Functions of financial management is to plan, locate and use the funds to maximize the firm value. In a firm will take policies related to funding for business growth and obtain optimal results. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) in the year 2008-2011. The sample used in this study researchers used purposive sampling criteria manufacturing companies that have positive earnings and cash dividend as well as manufacturing companies that issue financial statements in rupiah and obtain a sample of 173 sample firms. Corporate data and then tested with the classical assumption of normality, multikolonieritas, heteroscedasticity, and autocorrelation. Further analysis researchers used multiple regression analysis to explain the relationship between variables. Based on the results of this study concluded: The results indicate that the variable dividend policy and investment decisions have positive and significant effect on firm value, while funding decisions and significant negative effect on firm value. Keywords: Investment Decisions, Financing Decisions, Dividend Policy, and Firm Values​​.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Lydia Sukmawati, 09.05.52.0020; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

The objective of this study is to examine the influence of company size, company profile, profitability, size of the board of commissioners, leverage, managerial ownership and operation efficiency ratio on the disclosure of corporate social pesponsibility on the LQ-45 company listed on the Indonesia Stock Exchange (IDX) during the period 2009 to 2011. The Population in this study are all companies listed on the Indonesia Stock Exchange (IDX) during the period 2009 to 2011. The samples were selected using purposive sampling method is LQ-45 company amount 17 companies. Technique test of data is by using multiple linear regression analysis.The result showed that the variables have a significant negatively influence on the disclosure of corporate social responsibility is the size of the board of commissioners and managerial ownership. While company size, profitability, company profile, leverage, and operating efficiency ratio does not significantly influence the disclosure of corporate social responsibility.Keywords: company characteristics and corporate social responsibility.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR Dini Kartika Dewi, 09.05.52.0111; Kartika, Andi
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

This study main to find out and to analize the influence between the asset structure, sales growth, profitability and liquidity to capital structure of manufacture in Indonesia Stock Exchange. This study also reviews the variables that are used because there are differences in the results of previous researches. The research was conducted in BEI period 2008-2011 with purposive sampling method is the sampling method based on certain criteria. The amount of sample are 76 manufacture company in Indonesian Stock Exchange. This study analyzed using multiple regressions. The results of the study shows that asset structure variable, sales growth and profitability influences positive to the capital structure, while liquidity didn’t influence to the capital structure. Keywords: Capital structure, firm characteristics
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Agus Suprapto, 07.05.52.0022; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

The purpose of this study is to investigate and analyze the effect of Cash Ratio, Growth, Firm Size, Return on Assets (ROA), Debt to Total Assets (DER), and the Debt to Equity ratio of the Dividend Payout Ratio (DPR) on the manufacturing companies listed on Indonesia Stock Exchange (BEI) for the period 2009-2011. This study uses 30 manufacturing companies listed on the Indonesia Stock Exchange. The sample selection is done using purposive sampling method. The data used are secondary data obtained from the website www.idx.co.id and Indonesian Capital Market Directory (ICMD). The data collected will be analyzed by the method of data analysis to prior classical assumption test before testing the hypothesis. Testing the hypothesis in this study using multiple linear regression with t test. T test aims to determine the effect of independent variables on the dependent variable partially. The results showed that the variable Cash Ratio, Firm Siz, Debt to Equity ratio have positive and not significant effect on Dividend Payout Ratio (DPR), the variable Growth, Debt to total assets have negative and significant effect on Dividend Payout Ratio (DPR), while the variable Return on Assets (ROA) have positive and significant impact on Dividend Payout Ratio (DPR). Keywords: Cash Ratio, Growth, Firm Size, Return on Assets (ROA), Debt to Total Assets, Debt to Equity ratio, Dividend Payout Ratio (DPR)
FAKTOR PENENTU STRUKTUR MODAL PERBANKAN DI INDONESIA Sheha Ayu Absari, 09.05.52.0112; Wardjono, Wardjono
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor apa saja yang mempengaruhi struktur modal. Faktor-faktor tersebut adalah tangibility (struktur aktiva), likuiditas (LDR), profitability (ROA).Penelitian ini menggunakan data sekunder dengan sumber data yang berasal dari Bursa Efek Indonesia dengan periode penelitian selama empat tahun. Pengambilan sampel menggunakan metode purposive sampling. Analisis data menggunakan asumsi klasik, analisis regresi linier berganda, koefisien determinasi, uji F, dan uji t dengan tangibility (struktur aktiva), likuiditas (LDR), profitability (ROA) sebagai variabel independen dan struktur modal sebagai variabel dependen.Hasil penelitian menunjukkan bahwa tangibility (struktur aktiva) dan likuiditas (LDR) berpengaruh negatif terhadap struktur modal sehingga hipotesis ditolak, sedangkan profitability (ROA) berpengaruh negatif terhadap struktur modal sehingga hipotesis diterima.Kata Kunci: Struktur Modal, Struktur Aktiva, LDR, ROA.
KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI (STUDI KOMPARASI KABUPATEN JAWA TENGAH) Nadia Fatimah, 09.05.52.0023; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

The purpose of this study is to investigate and analyze the contribution of the regional tax revenue (PAD) in the province of Central Java. In this study, population and sample all the data used is Hotel and Restaurant Tax, Entertainment Tax, Advertisement Tax, Tax street lighting in 10 (ten) districts of Central Java province from 2008 to 2011. The method of data analysis in this research is a qualitative descriptive statistical analysis. The results showed that the Hotel and Restaurant Tax and Advertisement Tax for 4 (four) years contributed to fluctuate, Hotel and Restaurant Tax Contributions and Advertising Tax largest occurred in 2008 and the lowest contribution occurred in 2010. Entertainment Tax and Tax Street Lighting from year to year that contributed to decline. Had Suggestions the following researchers can add variables such as Parking Tax, Tax Groundwater, swallows nests Tax, Customs Tax Acquisition Rights to Land and Buildings.Keywords: revenue (PAD), Local Taxes
PENGARUH INDEPENDENSI, OBJEKTIVITAS, PENGALAMAN KERJA, INTEGRITAS DAN KOMPETENSI TERHADAP KUALITAS AUDIT (Studi Empiris pada Pemeriksa BPK RI Perwakilan Provinsi Jawa Tengah) Stilysta Wenas, 10.05.52.0113; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

The objectives of this research to empirically analyse the influence of independency, objectivity, job experience, integritas, competency on quality of audit especially in the external auditor working in BPK RI Province in Central of Java. The population in this research are all auditors which have followed Education and Training of Functional Position of Auditor (Diklat JFP). Sampling was conducted using a purposive sampling method and number of samples of 75 respondents. Primary data collection method used is multiple regression model. The result showed that objectivity and integrity have a position impact on audit quality. And independency, job experience and competency doesn’t have a position impact on audit quality Keywords : independency, objectivity, job experience, integrity, competency, quality of audit.

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