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PENGARUH INDEPENDENSI AUDITOR, AUDITOR EKSTERNAL DAN MEKANISME CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN PERUSAHAAN LQ45 YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2010–2013 Aji Pambudi Utomo, 10.05.52.0088; Himawan, Arief
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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Integrity of financial statements is the extent to which the financial statements are presented with the right information and honest. This study examines the effect of auditor independence, quality audit and corporate governance mechanisms on the integrity of financial statements. This study uses the company's financial statements are included in the LQ45 in Indonesia Stock Exchange in 2010-2013 as many as 45 companies setian year. Samples in this study were 23 companies LQ45 fourth consecutive year - were listed on the Indonesia Stock Exchange in 2010 - 2013. The data used in this research is secondary data and sample selection companies using purposive sampling and analysis methods using multiple regression analysis. Results of testing the hypothesis in this study showed that only one variable which is a measure of the board of commissioners positive effect on the integrity of financial statements, while the independence of auditors, external auditors, the number of audit committee, the number of independent directors, institutional ownership, ownership manajerian not affect the integrity of financial statements. Keywords: Auditor Independence, Corporate Governance, Integrity of Financial Statements

PENGARUH KOMPONEN ARUS KAS, LABA BERSIH, UKURAN PERUSAHAAN, DAN RETURN ON ASSET TERHADAP RETURN SAHAM Ayuandani Dwi Purnama Sari, 12.05.52.0124; Puspitasari, Elen
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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This study aimed to determine and to analyze the effect of cash flows from operating, investing, and financing, net income, company size, and return on asset to stock return on manufacturing companies in Indonesia Stock Exchange.The period used in this study at 20122014. Observasional data used in this study is 114. The sampling method using purposive sampling. The relation between variables is described by using multiple regression analysis. Net income proxied by return on asset. Based on the test results SPSS revealed that there is a positive and significant simultanuous effect between cash flows from operating, financing, and net icome of stock returns. While the variable cash flows of investment and company size turned out to haven’t effect on stock returns. Keywords: Components of Cash Flows, Net Income, Company Size, Stock Returns

FAKTOR - FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK (Studi Kasus Wajib Pajak Orang Pribadi Di KPP Semarang Barat) Ayu Ir Sutrisni, 12.05.52.0032; Oktaviani, R. Meita
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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This study aims to examine and analyze the tax administration system, e-filling system, and taxpayer’s awarenes on income tax with tax compliance as intervening. The population in this study is the individual taxpayer in the region of KPP Pratama Semarang Barat. Sampling was done by purposive sampling technique. The number of samples was determined as many as 125 people from the number of individual taxpayers who are on KPP SemarangBarat. Data analysis techniques used in this research is the technique of multiple regression analysis. Finding of this research indicated the tax administration system and e-filling system not influential toward taxpayer compliance, while taxpayer’s awarenes influential toward taxpayer’s compliance.Keywords: Administration System, E-filling System, Taxpayer’s Awarenes, Taxpayer’s Compliance

FAKTOR - FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2013-2015) Erliva Oktavita, 11.05.52.0016; Indarti, MG. Kentris
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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The purpose of this study was to analyze the influence of return on assets, return on equity, current ratio, debt to asset ratio, debt to equity ratio, total asset turnover ratio against financial distress in companies listed on the Stock Exchange Year 2013-2015. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange (BEI). The sample in this study as many as 101 companies. The sampling technique used purposive sampling. The criteria for the sample in this study is melaporakn company's financial statements, the company uses Rupiah and companies that have complete data. The analysis tool used is logistic regression. The results of the analysis can be concluded that: Return on assets significantly negative effect on the likelihood of financial distress. Return on equity does not significantly influence financial distress. Current ratio does not significantly affect the likelihood of financial distress. Debt to total assets ratio is a significant positive effect on the likelihood of financial. Debt to equity ratio is a significant positive effect on the likelihood of financial distress. Total asset turnover ratio significantly negative effect on the likelihood of financial distress. Keywords: Return on Assets, Return on Equity, Current Ratio, Debt to Asset Ratio, Debt to Equity Ratio, Total Asset Turnover Ratio, Financial Distress

PENGARUH INDEPENDENSI AUDITOR, AUDITOR EKSTERNAL DAN MEKANISME CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN PERUSAHAAN LQ45 YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2010 – 2013 Aji Pambudi Utomo, 10.05.52.0088; Himawan, Arief
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Integrity of financial statements is the extent to which the financial statements are presented with the right information and honest. This study examines the effect of auditor independence, quality audit and corporate governance mechanisms on the integrity of financial statements. This study uses the company's financial statements are included in the LQ45 in Indonesia Stock Exchange in 2010-2013 as many as 45 companies setian year. Samples in this study were 23 companies LQ45 fourth consecutive year - were listed on the Indonesia Stock Exchange in 2010 - 2013. The data used in this research is secondary data and sample selection companies using purposive sampling and analysis methods using multiple regression analysis. Results of testing the hypothesis in this study showed that only one variable which is a measure of the board of commissioners positive effect on the integrity of financial statements, while the independence of auditors, external auditors, the number of audit committee, the number of independent directors, institutional ownership, ownership manajerian not affect the integrity of financial statements. Keywords: Auditor Independence, Corporate Governance, Integrity of Financial Statements

FAKTOR - FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2015 Rekno Nitasari, 12.05.52.0063; Wahyudi, Djoko
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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This study aims at determining the effect of Business Risk, Asset Structure, Company Size, Growth Sales, profitability, liquidity on Capital Structure of Manufacturing Companies Listed on Indonesia Stock Exchange in 22012-2015. This research was conducted in Indonesia Stock Exchange with purposive sampling method with the sampel was taken from the period of 2012-2015. The sample collected includes 112 companies which satisfied some criteria. Analysis tool used multiple regression analysis. The results of the study show that business risk, asset structure, size, growth sale. Profitability ,and liquidity simultaneously have significantly affect on intellectual capital performance. Result of analysis (t-test) shows that business risk size and growth sales did not have significantly affect on capital structure. While asset structure affect positife significantly, profitability and likuidity variable negative have significantly affects on capital structure. Keywords: Capital Structure, Business Risk, Asset Structure, Company Size, Growth Sales, Profitability, Liquidity

PENGARUH RASIO KESEHATAN BANK DENGAN RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNING DAN CAPITAL (RGEC) TERHADAP PROFITABILITAS BANK Nurasih Yuni Utami, 12.05.52.0122; Indarti, MG. Kentris
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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This study aims to transform and analyze the influence of risk profile, good corporate governance, earnings, and capital on profitability in banking companies listed in Indonesia Stock Exchange 2011-2014 period. In this study, researchers used data population banking financial companies listed on the Stock Exchange during 2011-2014. The method used is purposive sampling method. Test equipment in this study using multiple linear regression, partial test (t test) and a simultaneous test of f (f test). The results of this study are credit risk, and corporate governance (CG) a negative effect on profitability. Earning a positive effect on profitability. Meanwhile, liquidity risk and capital does not affect the profitability.Keywords: Risk Profile, Good Corporate Governance, Earning, Capital, Profitabilitas

ANALISIS FAKTOR - FAKTOR YANG BERPENGARUH TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN TEXTILE DAN GARMENT YANG TERDAFTAR DI BURSA EFEK INDONESIA Mutiara Annisa, 12.05.52.0143; 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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The purpose of this study was to examine the effect of financial ratios to predict financial distress on Textile and Garment Firms in the Indonesian Stock Exchange using financial ratios variable which is liquidity, profitability, leverage, sales growth, net profit margin, and firm size as independent variables. While financial distress as measured by the Z-score as the dependent variables. The population in this study were Textile and Garment Firms that listed on Indonesian Stock Exchange. Samples are taken 73 Textile and Garment Firms with purposive sampling method and observation period during five (2009-2013). Relationship and influence between variable is described by using multiple regression analysis. The result showed that liquidity and net profit margin has a significant and positive effect to the financial distress. Profitability, leverage, and sales growth has a negative effect but significant to the financial distress. Whereas firm size had no significant effect to the financial distress. Keywords: Liquidity, Profitability, Leverage, Sales Growth, Net Profit Margin, Firm Size, Financial Distress

ANALISIS DIVIDEND PAYOUT RATIO (DPR), EARNING PER SHARE (EPS) DAN FINANCIAL LEVERAGE (FL) TERHADAP HARGA SAHAM Zelia Alexandrina de Oliveira Lobo, 09.05.52.0051; Sudarsi, Sri
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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This study aimes to examine and analyze the effect of Dividend Payout Ratio (DPR), Earnings Per Share(EPS) and Financial Leverage(FL) on stock prices. The research methods used are descriptive and verificative.Methods of analysis used are multiple linear regression,correlation and coefficient of determination. Simultaneous hypothese is tested through F test and partial hypotheses are tested trough t test. Annual data are obtained from the Indonesia Stock Exchange. The sampling method in this study using purposive sampling method with the research period 2010 to 2013. The data used in this study is data from 14 manufacturing companies that mean the selection criteria. The analytical method used in this research is multiple regression analysis. The research purpose that DPR negative and significant on stock price, EPS negative partially did not significantly affect on stock price, and FLsignificant positive on stock price. Keywords: Stock Price, Dividend Payout Ratio, Earnings Per Share, Financial Leverage

PENGARUH LDR, NIM, NPL, BOPO, DAN CAR TERHADAP ROA PADA BANK BUMN YANG TERDAFTAR DI BANK INDONESIA Tursidi, 08.05.52.0080; Kartika, Andi
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students' Journal of Accounting and Banking

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This research has a purpose to analyze the effect on LDR, NIM, NPL,BOPO and CAR for Returm om Asset (ROA) on BUMN the bank in indonesia. ROA shows a comparison between the profit before tax to total assets (total assets). So, important for the banks to will be analyzed the factors to determined ROA targeted match with condition of banking and state of economy This research using data from BUMN published financial reports 2002-2015 period. Analysis technique used is analyzed multiple linear regression and the hypothesis testing with use F and t test. Others also done a classic assumption test covering normality test, multicolinearity test, heteroscedasticity test and autocorrelation test. Conclussion from this research describe that statistical result of LDR variable show negative and significant influence towards on ROA, NIM variable show positive and significant towards on ROA, NPL variable show negative and significant towards on ROA. BOPO variable show negative and significant towards on ROA. And CAR variable show positive and significant towards on ROA.Keywords: LDR, NIM, NPL, BOPO, CAR, ROA

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