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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
 131   132   133   134   135 
PENGARUH FAKTOR PAJAK DAN NON PAJAK TERHADAP KEBIJAKAN HUTANG (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode Tahun 2010-2014) Risa Rahmawati, 12.05.52.0178; Poerwati, Rr. Tjahjaning
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 research is to examine The Effect of CTR, Asset Structure, Profitability, Firm Size, Firm Growth, and Institusional Ownership on Debt Policy. The population of this research is manufacturing companies listed in Indonesia Stock Exchange (IDX) in the period 2010-2014 a total of 155 companies. Methods of analysis of this study uses multiple regression. The result of this research shows that: (1) CTR has negative and not significant effect on corporate debt policy, (2) Asset Structure has negative significant effect on corporate debt policy, (3) Profitability has negative significant effect on corporate debt policy, (4) Firm Size has positive and not significant effect on corporate debt policy, (5) Firm Growth has positive significant effect on corporate debt policy, (6) Institusional Ownership has negative significant effect on corporate debt policy.Keywords: CTR, Asset Structure, Profitability, Firm Size, Firm Growth, Institusional Ownership, Debt Policy
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP TINDAKAN PAJAK AGRESIF Wening Tiyas Kusumawati, 12.05.52.0188; Hardiningsih, Pancawati
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 examine and analyze the effect of institutional ownership, corporate social responsibility to tax agressive. The sample of this study were companies that listed Corporate Governance Perception Indeks (CGPI). The population in this research is manufacture companies that listed Corporate Governance Perception Indeks (CGPI) in 2011 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 institutional ownership has significant negative to the tax aggressive, corporate social responsibility has significant positive to the tax aggressive, corporate governance and reurn on assets has no significant positive to the tax aggressive, and corporate social responsibility has significant effect to the tax agressive with corporate governance as moderate variabel.   Keywords: Institutional Ownership, Corporate Social Responsibility, Corporate Governance, Return On Assets and Tax Agressive
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN KEPEMILIKAN MANAJERIAL TERHADAP RETURN ON EQUITY (ROE) Prasica Rudy Artha, 12.05.52.0191; Sunarto, Sunarto
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 is to know how the influence of size company, leverage and manajerial ownership toward return on equity (ROE). Return on equity (ROE) is a ratio that how much the profit of a company that was compared with a capital is deposited by the shareholders. The measured of ROE is to used net the income formula/equity. The population of this study is 442 manufacture companies was listed in the Bursa Efek indonesia (BEI) of  2012-2014 period. The method that is used in this study is a quantitative research. The sampling that is used in this research is purposive sampling. The sample passes of the criteria  is 118 companies. The method of the collection that is used is secondary data. Is obtainable from the annual report documentation which has been issued by the companies. The data analysis technique is descriptive analysis, test of normality, test of classical assumptions, test of regression is statistic which is aimed to examine hypothesis that have been stated. The result of this study shows that leverage have signifikan influence toward ROE. A while siza and manajerial ownership shows that haven’t signifikan influence toward ROE.  Keywords: Size, Leverage, Manajerial Ownership, Return On quinity (ROE)
PENGARUH LIKUIDITAS, PROFITABILITAS, EPS, PBV DAN SIZE TERHADAP TINGKAT PENGEMBALIAN SAHAM PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2014 Widia Cahya Rahmawati, 12.05.52.0192; Suwarti, Titiek
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 and analyze the effect of Liquidity, Profitability, EPS, PBV, and Size of banking that listed in Indonesia Stock Exchange. The population in this research was bank companies listed in Indonesia Stock Exchange in 20122014. A sample of 83 companies. The type of data used was secondary data. The analysis used was multiple linear regression analysis. The results showed that the variable Loan to Deposit Ratio (LDR), Return On Asset (ROA), Earning per Share (EPS) is not significant positive effect on the stock return. Price to Book Value (PBV) significant negatively effect on the stock return. Size significant positive effect on the stock return.  Keywords: Liquidity, Profitability, EPS, PBV and Size, Stock Return
PENGARUH PROFITABILITAS, FREE CASH FLOW DAN INVESTMEN OPPORTUNITY SET TERHADAP KEBIJAKAN UTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014 Eka Purwanti, 12.05.52.0196; Susilowati, Yeye
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 determine the effect Profitability, Free Cash Flow (FCF), Investment Opportunity Set (IOS) to the Debt Policy. The population in this study is a manufacturing company listing on the Indonesian Stock Exchange (BEI) in 2010-2014. This research was conducted by using quantitative data. The research sample was determined by purposive sampling techniques and sample menghasillan 95 companies for analysis. This quantitative analysis includes the classical assumption (normality test, multicollinearity, heteroscedasticity test, autocorrelation test), multiple linear regression test, test the feasibility of this model through the F test, the coefficient of determination. and t test. T test results showed that the only variable partial IOS significant negative effect on the variable Debt Policy, while the variable profitability, Free Cash Flow does not affect the Debt Policy. Simultaneously profitability, FCF, IOS has a significant effect on the Debt Policy. While the coefficient of determination through the adjusted R-square showed 8.7% means that the Debt Policy variable variation can be explained by the variable profitability, FCF, IOS, while the remaining 90.8% is explained by other causes beyond the model.Keywords: Profitability, FCF, IOS, Debt Policy
FAKTOR - FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Muslimin, 12.05.52.0200; 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 research aimed to investigate the factors that influence corporate social responsibility disclosure in the mining company listed on the Indonesia Stock Exchange. The factors that used in this study such as commisioner board, independent commissioner board, managerial ownership, public ownership, company size, profitability, liquidity, leverage, and the company's activities. The population in this study are all mining companies listed on the Indonesia Stock Exchange 2010-2014. There are 38 samples applying purposive sampling technique. Testing the hypothesis in this study using multiple linear regression analysis. The results showed that no significant relationship between managerial ownership, public ownership, company size and liquidity influence the corporate social responsibility disclosure. Meanwhile independent commissioner board, profitability and leverage significant negative influence the corporate social responsibility disclosure. While commisioner board and activities significant positive influence the corporate social responsibility disclosure.  Keywords: Commisioner Board, Independent Commissioner Board, Managerial Ownership, Public Ownership, Company Size, Profitability, Liquidity, Leverage, Activity and Corporate Social Responsibility Disclosure
MOTIVASI PENYUSUNAN LAPORAN KEUANGAN UMKM SERTA PROSPEK IMPLEMENTASI SAK ETAP Sasi Syifaurohmi, 12.05.52.0206; Aini, Nur
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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This study aims to examine the motivation of SMEs in the financial statements as well as the prospects of implementation of SAK ETAP in Semarang. The population in this study are all SMEs in the city of Semarang. The sample in this study are randomly selected SMEs using Convenience sampling method and sample size of 100 respondents. The method of collecting primary data used is the questionnaire results showed tha, education background, size of business, information provision and dissemination of positive effect on the motivation of financial statements of SMEs while education and long effort has no effect on the motivation of financial statements of SMEs and education, educational background, size of business, providing information and socialization affect the implementation of SAK ETAP long while efforts had no effect on the implementation of SAK ETAP.Keywords: Levels of Education, Education Background, Size of Business, Old Business, Information Provision and Socialization, Motivation, The Implementation of SAK ETAP
PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN PADA SEKTOR MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2014 Zaenal Abidin, 12.05.52.0208; Poerwati, Rr. Tjahjaning
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

The study examined the effect of Liquidity, the size of the company and the capital structure  on the value of companies. This research was conducted at the Indonesian Stock Exchange by using a go public manufacturing companies that have go public. The sampling method used purposive sampling with the observation period from 2012 to 2014. Relationship and (or) influence between variable is described by using multiple regression analysis. The results showed that the size of the company has positive effect and significant to the corporate value. Whereas the positive effect was not significant liquidity and capital structure significant negative effect on the company value.  Keywords: Liquidity, Company Size, and Struktur of Capital and Corporate Value
PENGARUH RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNING, DAN CAPITAL TERHADAP RETURN SAHAM PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2014 Nopi Astuti, 12.05.52.0212; Aini, Nur
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

RGEC method, which stands for Risk Profile, Good Corporate Governance, Earnings and Capital is a guideline bank rating newest Per January 2012. The problem in this study is whether the Risk Profile, Good Corporate Governance, Earnings and Capital effect on stock returns bank company in BEI. The purpose of this study was to analyze the impact Risk Profile, Good Corporate Governance, Earnings and Capital on stock returns of banks in BEI. The population in this study are all the banks listed on the Indonesia Stock Exchange period 2012 - 2014. The research sample is determined by purposive sampling is a sampling technique by using certain considerations or criteria. The sample in this study as many as 28 companies. This study uses multiple regression analysis. The results of this study that partially (1) Non performing loans (NPL) have a negative impact and not statistically significant to share return; (2) Good Corporate Governance (GCG) has a positive influence and not statistically significant to share return; (3) Return on Assets (ROA) have a negative impact and not statistically significant to share return; and (4) Capital Adequacy Ratio (CAR) have a positive effect and is statistically significant to stock return.  Keywords: Non-Performing Loans, Good Corporate Governance, Return on Assets, Capital Adequacy Ratio and Stock Return
PENGARUH PERENCANAAN PAJAK, LEVERAGE, PROFITABILITAS DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (Studi Perusahaan Manufaktur Yang Terdaftar Di BEI Pada Tahun 2012-2014) Eko Satriyo, 12.05.52.0217; Setyowati, Widhy
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 analyze the effect of tax planning leverage profitability and deferred tax expense. Identification of the companies that perform earnings management practices carried out by applying the profit distribution approach. Income distribution approach identifies earnings reporting limits and find companies that are below the limits earnings reporting will try to pass these limits by earning management The population in this study are all companies listed in Indonesia Stock Exchange in the year 2012 to 2014. The sample used in this study are all manufacturing companies. The total sample for the three years of observation is 96 samples. Sampling in this research is done by using purposive sampling technique. Purposive sampling is a sampling of the population deliberately based criteria. The results showed that tax planning, leverage, and the deferred tax expense significant negative effect on earnings management and based on the result showed that the profitability of significant positive effect on earnings management.  Keywords: Earnings Management, Tax Planning, Leverage, Profitability, Deferred Tax Expense

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