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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
 132   133   134   135   136 
PENGARUH ROA, LDR, EPS DAN PBV TERHADAP RETURN SAHAM (Studi Empiris Di Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2014) Isna Abid Faiz, 12.05.52.0218; 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 study examined the effect of ROA, LDR, EPS and PBV on stock returns. This research was conducted at the Indonesian Stock Exchange by using analysis of banking companies that have go public. The population is banking companies listed in Indonesia Stock Exchange year period 2012-2014 using purposive sampling techniques and obtained a sample of 50. Methods of data analysis using multiple linear regression. The results showed that EPS has positive effect and significant on stock returns. ROA, LDR and PBV had no significant effect on stock returns.Keywords: ROA, LDR, EPS, PBV and Stock Returns
PENGARUH LEVERAGE, PROFITABILITAS, KOMISARIS INDEPENDEN DAN LIKUIDITAS TERHADAP TAX AVOIDANCE (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2012 - 2015) Nirmalasari, 12.05.52.0219; Kartika, Andi
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 determine the effect of Leverage, Profitability, the Independent Commissioner and Liquidity of Tax Avoidances 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 - 2015. The sampling technique used was purposive sampling. The analytical tool was used  is Multiple Regression Analysis. Partial results of this study show the profitability of significant negative effect on tax avoidances while variable leverage, independent commissioner and liquidity doesn’t affect the tax avoidances.  Keywords: Leverage,Profitability, Independent Comissioner, Liquidity and Tax Avoidance
AMBIGUITAS, KONFLIK PERAN, INTEGRITAS SERTA INDEPENDENSI SEBAGAI DETERMINAN KUALITAS AUDIT INTERNAL (Studi Empiris Pada Kantor Akuntan Publik Kota Semarang) Anggiat Sonny Hutapea, 12.05.52.0221; 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

The study aims to examine and analyze the ambiguity, role conflict, integrity, and independence as a determinant of the quality of internal audit. The study consists of three independent variables that ambiguity, role conflict, and integrity. The dependent variable in this study is the Independence and Quality of Internal Audit.  This study used survey method with questionnaires in collecting data. Respondents were sampled in this study is the Auditor number of 40 respondents in the public accounting firm in the city of Semarang.   The results showed an effect on Independence Ambiguity, Role Conflict does not affect the Independence and Integrity effect on Independence. Ambiguity does not affect the quality of the internal audit, role conflict does not affect the quality of the internal audit, internal audit Integrity affect the quality and independence of the effect on the quality of internal audit. Independence does not successfully mediate between ambiguity effect on the quality of internal audit, the independence of not successfully mediate the association between the conflicting roles of the quality of internal audit, and the independence does not successfully mediate the relationship between the integrity of the internal audit quality.  Keywords: Ambiguity, Role Conflict, Integrity, Independence, Internal Audi Quality
PENGARUH SANKSI PERPAJAKAN, TINGKAT PENGHASILAN DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN TAHUN PEMBINAAN WAJIB PAJAK (TPWP) SEBAGAI VARIABEL MODERATING (Studi Empiris UMKM Di Kota Semarang) Dewi Gayatri Mandasari, 12.05.52.0229; 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 research aims to analyze program TPWP on tax compliance in Dinas Koperasi & UMKM Semarang. The population in this study are personal tax payers UMKM owners registered at Dinas Koperasi & UMKM Semarang. Sampling was done by using convenience sampling method and sample size of 107 respondens. The primary data using multiple liniear regression model. The results showed that the tax penalties and significant positive effect on tax compliance. Income levels and no significant negative effect on tax compliance. The education level of positive and significant impact on tax compliance. TPWP positive and significant impact on tax compliance.TPWP moderate the relationship sanctions and compliance with positive direction and significant meaning to their TPWP able to improve tax compliance.  Keywords: Tax Compliance, Tax Penalties, income Level, Education Level, TPWP
FAKTOR - FAKTOR YANG BERPENGARUH TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (Periode 2012-2014) Septi Arianto, 12.05.52.0234; 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

This study aims to examine and analyze the factors - factors that affect stock returns in manufacturing companies. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange in 2012-2014. The sampling technique is purposive sampling. Based on purposive sampling obtained a sample of 69 companies. Data analysis technique used is multiple linear regression analysis. The results of this study show that each variable has a different effect, namely EPS leave a positive and significant impact on stock returns, ROA positively influence and insignificant, while the DER, PBV, AG had a negative impact and no significant effect on stock returns. Keywords: Return On Assets (ROA), Debt to Equity Ratio (DER), Earning Per Share (EPS), Price to Book Value (PBV), Asset Growth (AG), and Stock Return
PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP KETERJADIAN RESTATEMENT LAPORAN KEUANGAN Arum Sekar Kaloka, 12.05.52.0237; 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 the effect of corporate governance characteristics on the financial restatement. Indicators used to measure corporate governance mechanisms in this study is proportion of independent board, proportion of independent audit committee, size of audit committee, institutional ownership,and managerial ownership. This study uses secondary data with entire population companies listed in the Indonesia Stock Exchange (BEI) in 2010-2015. The method used to determine the sample using purposive sampling. Sample contains from 22 restate companies and 22 non-restate companies. The analytical method used is logistic regression. The results of hypothesis testing showed that the proportion of independent board, proportion of independent audit committee, size of audit committee and managerial ownership did not significantly affect on restatement. While the instititional ownership has a sgnificantly negative affect on restatement.   Keywords: Restatement, Corporate Governance, Proportion of Independent Board, Proportion of Independent Audit Committee
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN LAVERAGE TERHADAP PROFITABILITAS PERUSAHAAN BANK (STUDI PADA PERUSAHAAN BANK YANG TERDAFTAR DI CGPI TAHUN 2010-2015) Banasita Pulungga Siwi, 12.05.52.0238; 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

This study aimed to examine the effect of good corporate governance mechanisms and leverage on corporate performance Bank. The population in this study is a company listed banks in a survey of The Indonesian Institute for Corporate Governance (IICG) the period of 2010-2015. Sampel in this study are all companies listed banks in GCPI. The method of collecting the data needed to help this research is the method of documentation, namely data collection techniques by using journals-journals, books-books, and view and retrieve data-data obtained from the financial statements submitted Indonesia Stock Exchange that can be downloaded from the website IDX (Indonesia Stock Exchange). The results showed that the mechanism of corporate governance positively affects company performance. While leverage significant negative effect on the performance of the company.Keywords: Corporate Governance, Leverag, Company Performance
FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT (Studi Empiris Pada Kantor BPKP Perwakilan Provinsi Jawa Tengah) Gregorius Angga Putama, 14.05.52.0217; Badjuri, Achmad
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 aims to determine the factors that affect the quality of the audit ( an empirical study on BPKP Office Representative Of Province in Central Java ). The population in this study are all BPKP auditors who have a certified auditor fuctional positions (JFA) and has experience as an BPKP auditor at least 2 years. Sampling was done by using purposive sampling method and the total sample of 145 respondents. Primary data collection method used is the questionnaire. Data analysis using linear regression. The results showed that motivation, integrity, independencecy, accountability, competence, and profesionalism significant positive effect on audit quality. While the objectivity is not significant positive effect on audit quality.  Keywords: Motivation, Integrity, Objectivity, Independency, Accountability, Competence, Professionalism, Audit Quality
PENGARUH PROFESIONALISME, ETIKA PROFESI, PENGALAMAN, PENGETAHUAN MENDETEKSI KEKELIRUAN, MOTIVASI DAN KUALITAS AUDIT TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (Studi Empiris Pada Auditor KAP Di Kota Semarang) Yulia Fransisca Rering, 14.05.52.0221; Badjuri, Achmad
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 research is to analyse the influence of professionalism, professional ethcis , experiences ,auditor’s knowledge for errors, motivation and audit quality to the materiality level of judgement auditor who works in public accounting firm in Semarang. The population of this research are all auditor which have minimal 2 years job experience as auditor. Sampling was conducted using a purposive sampling method and number of samples of 61 respondents. The data were obtained from the primary source,collected by using survey method by distributing questionnaire directly. The data analysis technique used in this research is the technique of multiple regression analysis. The result showed that the professionalism, professional ethis, experiences, auditor’s knowledge for errors, motivation and audit quality have a positive and significant impact on the materiality level of judgement.  Keywords: Professionalism, Professional Ethis, Experiences, Auditor’s Knowledge For Errors, Motivation, and Audit Quality Accountants Judgement of Materiality Level
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN SIZE TERHADAP DIVIDEND PAYOUT RATIO (Studi Pada Perusahaan Manufaktur Yang Terdaftar di BEI Periode Tahun 2012-2015) Yusva Pradipta, 11.05.52.0017; Wahyu Widati, Listyorini
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 determine the effect of profitability, liquidity, leverage, and the size of the dividend payout ratio for companies listed in Indonesia Stock Exchange year period 2012-2015. This study uses secondary data obtained from the financial statements www.idx.co.id. The population in this study are all manufacturing companies went public and its shares are listed on the Indonesia Stock Exchange (BEI). Samples were selected using purposive sampling technique. Data were analyzed using multiple linear regression analysis. The results of hypothesis testing can be concluded that the positive effect on the profitability of the dividend policy, meaning that the higher profitability of the higher the dividend. Liquidity has no effect on dividend policy. Leverage does not affect the dividend policy. Size does not affect the company's dividend policy.   Keywords: Profitability, Liquidity, Leverage, Size, Dividend Payout Ratio

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