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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
 130   131   132   133   134 
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Toifatul Hanik, 12.05.52.0138; Jaeni, Jaeni
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

The purpose of this study was to determinate the effect of profitability, leverage, liquidity, size, growth, cash position, invesment oppportunity set, managerial ownership on the dividen policy of manufacturing companiesin indonesia stock exchang. This study used quantitative research is to use the indonesia capital market directory manufacturing companies in indonesia stock exchange during the periode 2012-2014 and found 144 companies, while only 22 companies that qualify. The sampling method in this study using purposive sampling ans using regression analysis techniques berganda. Based on the result of the analysis showed that the profitability, growth, cash position, Invesment opportunity set but no significant positive effect on dividen policy. Liquidity and managerial ownership but no significant negative effect on dividen policy. Leverage negative and significant effect on dividen policy. Size positive and significant effect on dividen policy. Keywords: Dividen Policy, Profitabolity, Liquidity, Leverage, Size, Growth, Cash Potition, invesment Opportunity Set, Managerial Ownership
PENGARUH DANA PIHAK KETIGA, KEWAJIBAN PENYEDIAAN MODAL MINIMUM, NON PERFORMING FINANCING, RETURN ON ASSET, DAN LOAN TO ASSET RATIO TERHADAP PEMBIAYAAN (Studi Pada Bank Umum Syariah Yang Terdaftar Di Bank Indonesia Periode Tahun 2011-2015) Khana Sae Mariya, 12.05.52.0139; Lisiantara, G. Anggana
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to examine and analyze the influence of third party funds, the capital adequacy ratio, non-performing financing, return on assets, and the loan to asset ratio against Islamic commercial bank financing in the period 2011-2015. The population in this study is an Islamic commercial bank (BUS) which operates in Indonesia from 2011 until 2015. This research is an empirical study by using purposive sampling technique of sampling. The analysis was performed by multiple regression using SPSS for windows version 19:00. The results showed that the Third Party Fund (DPK) has a significant positive effect on the distribution of funding. Capital Adequacy significant positive effect on financing. Non Performing Financing significant positive effect on financing. Return on assets of significant positive effect on financing. Loan to Assets Ratio (LAR) significant positive effect on financing.Keywords: Third Party Funds, Capital Adequacy, Non Performing Financing, Return on Assets, Loan to Asset Ratio and Financing
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI EFFECTIVE TAX RATE PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA Ruly Dewi Febriani, 12.05.52.0140; Wardjono, Wardjono
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to examine and analyze the effect of the Board of Independent Commissioners, Number BOC, Company Size, Leverage, Profitability, Capital Intensity Ratio, the effective tax rate on Food And Beverage Company Listed in Indonesia Stock Exchange. The population in this study were all Food and Beverage Yag company listed on the Indonesia Stock Exchange in the period 2011- 2014. This study is an empirical study by using purposive sampling technique in sampling. The analysis was performed by multiple regression using SPSS for windows version 19:00. The results showed that the Board of Independent Commissioners, Profitability positive and significant impact on the effective tax rate. The number of commissioners, company size and Capital intensity ratio does not affect the effective tax rate. Leverage a significant negative effect on the effective tax rate.  Keywords: Independent Commissioner Board, Total BOC, Company Size, Leverage, Profitability, Capital Intensity Ratio and The Effective Tax Rate
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR GO PUBLIK DI INDONESIA Dio Nuary Rifada, 12.05.52.0142; Alfasadun, Alfasadun
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

This study is the test and analyze the effect of the audit committee, independent board, managerial ownership and profitability on earnings management in manufacturing companies that go public in Indonesia. The population in this research is manufacturing companies listed in Indonesia Stock Exchange 2013-2015 period. The procedure used to determine the research sample is purposive sampling method sampling technique with a certain considerations. According to predetermined criteria there are 43 companies sampled. The analysis technique used is multiple linear regression. Based on the test results it can be concluded that the audit committee has a significant negative effect on earnings management. Independent board and no significant negative effect on earnings management. Managerial ownership and significant negative effect on earnings management. Profitability is not a significant positive effect on earnings management.   Keywords: Audit Committee, Independent Board, Managerial Ownership, Profitability and Earnings Management
FAKTOR - FAKTOR YANG MEMPENGARUHI PEMANFAATAN TEKNOLOGI INFORMASI PADA KANTOR AKUNTAN PUBLIK (KAP) JAWA TENGAH Badrul Huda, 12.05.52.0146; Himawan, Arief
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

This research is motivated by the development of information technology, especially for auditors dealing with clients from the outside and limited time. The purpose of this study was to describe the influence of social factors, conformity duty, long-term consequences, affect, complexity and conditions memfasilitaasi the utilization of information technology in Central Java.  The population of this study is the KAP located in Central Java are registered with the Insitute Akuntan Publik Indonesia (IAPI) in January 2016. The sampling method used Concinience Sampling method. The sample in this study is 23 KAP by the number of 59 respondents. Data were collected by questionnaire directly performed at KAP is located in central java to Surakarta, Semarang and Purwokerto. Data analysis using linear regression models. The results of this study the suitability of variable assignment addressing significant positive effect. social variables, complexity menunujukan positive effect was not significant and variable Affect showed a significant negative influence as well as the long-term consequences, conditions that facilitate showed significant negative effect on the utilization of information technology.  Keywords: Social, Suitability Task, Long-term Consequences, Affect, Complexity, Conditions That Facilitate, Utilization of Information Technology, Information Technology, Auditor
FAKTOR - FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR (Studi Empiris Kantor Akuntan Publik Di Kota Semarang) Amalia Yudhanti, 12.05.52.0157; Jaeni, Jaeni
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

This study aimed to examine the effect of audit structure, role conflict, role ambiguity, understanding of good governance, leadership style, cultural organizations, organizational commitment and the complexity of the tasks that directly affect the performance of the auditor in public accounting firm in the city of Semarang. The population in this study is the auditor who worked on a public accounting firm in the city of Semarang. Sampling was done by using purposive sampling method and the total sample of 79 respondents. Primary data collection method used is the questionnaire. Data were analyzed using multiple linear regression model. The results showed that the conflict of roles, understanding of good governance and leadership style not significant effect on the performance of auditors. While the audit structure, unclear roles, organizational culture, organizational commitment and the complexity of the task significant effect on the performance of auditors.Keywords: Audit Structure, Role Conflict, Role Ambiguity, Understanding Good Governance, Leadership Style, Organizational Culture, Organizational Commitment, Task Complexity and Performance Auditor
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI UNDERPRICING SAHAM PADA PENAWARAN SAHAM PERDANA DI BURSA EFEK INDONESIA PERIODE 2012-2014 Dita Pratana Ayusari, 12.05.52.0158; Puspitasari, Elen
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

This study examines the factors that affect underpricing shares at the initial public offering. This research was conducted at the Indonesian Stock Exchange (BEI) by using analysis of manufacturing and non-manufacturing companies. The sampling method using purposive sampling with the period from 2012 to 2014. The relationship between variables and or described by using multiple regression analysis. The results showed that the underwriter reputation variables significant negative effect on underpricing shares. While the variable auditor reputation and size of the company and no significant positive effect on underpricing shares. In the variable age of the firm, the company's profitability, financial leverage, and the type of industry and no significant negative effect on underpricing shares. However, earnings per share positive and significant effect on underpricing shares.Keywords: Underwriter Reputation, Reputation Auditor, Age Company, Company Size, Profitability Companies, Financial Leverage, Earnings Per Share, Type of Industry, and Underpricing Shares
FAKTOR - FAKTOR YANG BERPENGARUH PADA PEMILIHAN METODE AKUNTANSI PERSEDIAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA PERIODE 2012-2014 Irfan Achmad Aditya, 12.05.52.0174; Wahyu Widati, Listyorini
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

The purpose of this study was to examine and analyze the factors wich have  effect ofthe selection of method of inventory accounting. The independent variable of this studyused company size, the variability of inventory and the variability of cost of goods sold. While the dependent variable in this study used the selection of method of inventory accounting which is agree with PSAK No.14 (2008) that is average method of inventory and FIFO method of inventory. 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 logistic regression analysis. The results showed that the company size,the variability of inventory and the variability of cost of goods sold has no significant effect to the selection of method of inventory accounting.   Keywords: Company Size, The Variability of Inventory, The Variability of Cost of Goods Sold and The Selection of Method of Inventory Accounting
ETIKA AUDITOR MEMODERASI PENGARUH KOMPETENSI, INDEPENDENSI, DAN PROFESIONALISME TERHADAP KUALITAS AUDIT (Studi Kasus Pada KAP Di Wilayah Jawa Tengah) Hardian Nurul Agustin, 12.05.52.0173; Hardiningsih, Pancawati
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

This study aims to examine the Auditor Ethics Moderating Effect of Competence, Independence, and the professionalism of the Audit Quality moderated by auditor ethics. In this study, the population used is the auditor who works in Public Accounting Firm (KAP) located in Java Tengah. Sample selected in this study was conducted using purposive sampling, sampling studies based on specific criteria. The criteria for determining that the sample is the auditor who has audit experience and has worked for more than two years. This was felt two years quite auditor respondents have experience auditing the financial statements so that respondents could fill out the questionnaire properly so that the sample in this study amounted to 50 respondents. Based on the results of the study indicate that there are no negative effects and no significant between competence to quality affects the quality of auditors, there are no positive effect and no significant between independence against quality of auditor, there is positive and significant correlation between professionalism to quality of auditor, there is positive and significant between ethics auditor to quality of auditor, there are no positive effect and was not significant between the interaction compensation and ethics audits of quality, there are no positive effect and was not significant between the interaction of independence and ethics audits of quality of auditor, there are no positive effect and no significant between interaction professionalism and ethics audit of the auditor quality.Keywords: Competence, Independence, Professionalism, Ethics Auitor, Quality Auditor
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, PERTUMBUHAN LABA, PROFITABILITAS, DAN LIKUIDITAS TERHADAP KUALITAS LABA Nita Happi Amalia, 12.05.52.0177; Srimindarti, Ceacilia
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to examine and analyze the effect of capital structure, company size, profit growth, profitability, and liquidity influence on the quality of earnings. The population of this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2012 to 2014. The sample was determined by purposive sampling method, to obtain a sample of 148 manufacturing companies. The data used in this research is secondary data. Analysis of the data used is multiple regression analysis. The research proves that (1) the capital structure does not does not affect the quality of earnings, (2) the size of the company's positive and significant effect on the quality of earnings, (3) the profit growth had no effect on earnings quality, (4) profitability does not affect the quality, and (5) the liquidity does not affect the quality of earnings.Keywords: Capital Structure, Size of The Company, Profit Growth, Profitability, and Liquidity

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