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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
 137   138   139   140   141 
PENGARUH RASIO PEMENUHAN KECUKUPAN MODAL MINIMUM, BOPO, LDR DAN SIZE TERHADAP NET INTEREST MARGIN PADA PERUSAHAAN BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 – 2015 Agung Nugrahaning Widi, 11.05.52.0109; Aini, Nur
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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Abstract

The purpose of this study was to analyze the Influence Fulfillment Minimum Capital Adequacy, BOPO, LDR, and the size of the net interest margin in the banking companies listed in Indonesia Stock Exchange 2013-2015 period. This study uses popullasi all banks listed on the Stock Exchange in the year 2013-2015. The sampling technique used purposive sampling. The analytical tool used is a linear regression analysis. The results of the analysis concludes known PKMM postifif effect no significant effect on the net interest margin. BOPO a significant negative effect on the net interest margin. This means that the higher the ROA, the company's net interest margin will decline. LDR or (Loan Deposit Ratio) had no significant positive effect on the NIM. Or size (size of the company) had no significant positive effect on the NIM.Keywords: Effects of The Minimum Capital Adequacy Compliance, BOPO, LDR, Size and The Net Interest Margin
PENGARUH PARTISIPASI ANGGARAN, MOTIVASI KERJA, KEADILAN PROSEDURAL DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL APARAT SATUAN PERANGKAT DAERAH (Studi Empiris Pada SKPD Kabupaten Brebes) Rizki Armanda, 11.05.52.0125; Jaeni, Jaeni
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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Abstract

This study aims to examine the budgetary participation, motivation, procedural justice, organizational commitment to managerial performance SKPD apparatus. The population in this study is the structural officials Brebes District Government, consisting of Echelon II, III, and IV are still active duty. The sampling technique used purposive sampling based on various criteria: have a minimum term of two years. Test equipment using multiple linear regression. The results of this study indicate that: Participation budgetary positive and significant impact on managerial performance SKPD apparatus. Job motivation and significant positive effect on managerial performance SKPD Justice officials procedural positive and significant impact on managerial performance SKPD apparatus. Organizational commitment and significant positive effect on managerial performance SKPD apparatus.Keywords: Budget Participation, Motivation, Procedural Justice, Organizational Commitment and Managerial Apparatus Performance SKPD
ANALISIS PENGARUH KESADARAN WAJIB PAJAK PELAYANAN FISKUS DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN Vernanda Ika D, 12.05.52.0060; Setyowati, Widhy
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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This study examines the effect of awareness of taxpayers, tax authorities and service tax rates on tax compliance in KPP Madya Semarang.this research conducted in KPP Madya Semarang. In this study, the sampel used by 100 responden who are registered as corporate taxpayers in KPP Madya Semarang in 2016. The method used is randome sampling method. The equipment in this study used multiple linier regression, partial test (test t), and test the feasibility of the model. The results of the study showed that the awareness of the taxpayers, the service tax authorities and tax rates influenced as positive toward the tax compliance.Keywords: Awareness Taxpayer, Tax Authorities, Services Tax Rates, Tax Compliance
PENGARUH EARNING PER SHARE, CURRENT RATIO, DAN DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM PADA PERUSAHAAN PERTAMBANGAN PERIODE 2009-2015 Aulia Heni Wijaya, 12.05.52.0091; Susilowati, Yeye
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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Abstract

The study was to examines and analyzes the effect of earnings per share, current ratio and debt to equity ratio on stock price. This research was conducted at the Indonesian Stock Exchange by using a go public mining companies as the unit of analysis. The sampling method used purposive sampling with observation period from 2009 to 2015. Relationship and (or) influence between variable is described by using multiple regression analysis. The results showed that the earning per share and the current ratio has positive effect and significant to the stock prices. Whereas the debt to equity ratio had negative effect and significant on stock prices.Keywords: Earning Per Share, Current Ratio, Debt to Equity Ratio, and Stock Price
PENGARUH STRUKTUR GOOD CORPORATE GOVERNANCE DAN UMUR PERUSAHAAN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE (Studi Empiris Pada Perusahaan Yang Tergabung Indeks LQ-45 Di Bursa Efek Indonesia 2012-2015) Lacmy Earnest Anugrah, 12.05.52.0094; Susilowati, Yeye
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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This study aims to determine the effect of board size, the number of board meetings, the size of the audit committee, the number of audit committee meetings, concentration of ownership, the life of the company and disclosure of intellectual capital This study population is a company listing on the Indonesia Stock Exchange index of LQ-45 2012-2015 sample was taken by purposive sampling method. Data were analyzed using normality skewness test, classic assumption test, coefficient determination test, test F and test the hypothesis. Test results variable board size, the number of board meetings, the number of audit committee meetings, and the concentration of ownership has no effect on the disclosure of intellectual capital. whereas the size of the negative effect on the audit committee disclosure of intellectual capital and firm age positive effect on intellectual capital disclosuresKeywords: Corporate Governance, Intellectual Capital Disclosure, The Size of The Board of Commissioners, Number of Board Meeting, The Audit Committee Size, Number of Audit Committee Meetings Shareholding Concentration, Company Age, Intellectual Capital Dislosure
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KONSERVATISME AKUNTANSI STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2013-2015 Linda Sulastyowati, 12.05.52.0095; Puspitasari, Elen
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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This study aims to determine the effect of debt covenants, political cost, managerial ownership, institutional ownership and public ownership of the conservatism of accounting in the financial statements of companies manufacturing in Indonesia. This study uses secondary data obtained from the financial statements www.idx.co.id. The population in this study is a company registered in Indonesia Stock Exchange in 2013-2015 with a sample of manufacturing firms. The sampling technique was conducted using purposive sampling. Data were analyzed using multiple linear regression analysis. The results of hypothesis testing can be concluded that the Debt Covenant and no significant negative effect on accounting conservatism. Political cost and no significant negative effect on accounting conservatism. Managerial ownership and significant negative effect on accounting conservatism. Institutional ownership has a significant negative effect on accounting conservatism. Public ownership and significant negative effect on accounting conservatismKeywords: Debt Covenants, Political Cost, Managerial Ownership, Institutional Ownership, Public Ownership and Accounting Conservatism
ANALISIS PENGARUH RISIKO KREDIT, RISIKO LIKUIDITAS, DANA PIHAK KETIGA DAN KECUKUPAN MODAL TERHADAP PROFITABILITAS (ROA) PERBANKAN DI INDONESIA Alan Oky Hermawan, 12.05.52.0097; Lisiantara, Anggana
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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Abstract

This study aimed to examine the effect of credit risk, liquidity risk, deposits, and capital adequacy on profitability (ROA). Research was conducted on banks in Indonesia registered with Bank Indonesia and the Financial Services Authority. The sampling method in this study using purposive sampling method with a study period of 2012 through 2014. The data used in this study is data from the financial statements of banks that met the selection criteria. The analytical method used in this research is using Eviews using panel data. The research proves that the credit risk significant negative effect on ROA, while liquidity, third-party funds, and capital adequacy has no effect on ROA. Value Adjusted R Square is 0.143 it explain 14.3% variation of dependent can be explained by the independent variation, while the remaining 85.7% is explained by other variables outside the model.Keywords: Return On Asset, Loan to Deposit Ratio, Non-Performing Loans, Deposits, Capital Adequacy Ratio
PENGARUH DEBT TO EQUITY RATIO, CURRENT RATIO, DAN TOTAL ASSET TURNOVER TERHADAP ROA (Studi Empiris Pada Perusahaan LQ 45 Non Bank Yang Terdaftar Di Bursa Efek Indonesia) Dewi Prastika Arum, 12.05.52.0101; Susilowati, Yeye
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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Abstract

This study examined the effect of Debt to Equity Ratio, Current Ratio, and Total Asset Turnover on Return On Assets. Iini research done at the Indonesian Stock Exchange with the unit of analysis Non Bank LQ45 companies that have gone public. The sampling method using purposive sampling method with the period of the study, 2011 to 2014 or influence the relationship between variables is described using multiple regression analysis. The test results variable Debt to Equity Ratio (DER) significant negative effect on ROA, while the Current Ratio (CR), and Total Asset Turnover (TAT) significant positive effect on ROKeywords: ROA, ROE, DER, CR, and TAT
PENGARUH LIKUIDITAS, PROFITABILITAS, LEVERAGE, KEPEMILIKAN PUBLIK, UMUR PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2011-2014) Ajeng Laliddya N, 12.05.52.0105; Maryono, Maryono
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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Abstract

Financial statement disclosure is essential for the user information. The purpose of this study was to determine the effect of liquidity, profitability, leverage, public ownership, firm age and size of the company on the completeness of the disclosure of financial statements. The population in this research is manufacturing companies listed on the Stock Exchange 2011-2014 period. Samples were taken by using purposive sampling and acquired 35 companies over four years. Mechanical analysis using multiple linear regression analysis. So getting the results of research showing that Profitability, Leverage, Public ownership, company size has a negative effect on the completeness of the disclosure of financial statements. But Age companies and Liquidity positive effect on the completeness of the disclosure of the report. Keywords: Completeness of Financial Statements, Liquidity (CR), Leverage (DER), Profitability, Public Ownership, Age Company and Company Size
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN EMITEN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2013-2015 Amelya Dwi Kurniasasi, 12.05.52.0168; Puspitasari, Elen
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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Abstract

This study aims to determine the intellectual capital to financial performance of the banking sector issuers listed on stock exchanges in Indonesia period 2013-2015. This study uses secondary data obtained from the financial statements www.idx.co.id. The population in this study are all banking companies that have gone public in Indonesia Stock Exchange in 2013-2015. The sampling technique was conducted using purposive random sampling. Data were analyzed using multiple linear regression analysis. The results of hypothesis testing can be concluded that the Intellectual capital has a positive and significant impact on profitability. Employed capital has a positive and significant impact on profitability. Human capital has a positive effect and no significant effect on profitability. Structural Capital had a positive effect and no significant effect on profitability. Intellectual capital and significant positive effect on productivity.Employed capital and significant positive effect on productivity. Human capital has a positive effect and no significant effect on productivity. Structural Capital had a positive effect and no significant effect on productivity. Intellectual capital has a positive effect and are not significant to the company's growth. Employed capital had a positive effect and are not significant to the company's growth. Human capital has a positive effect and are not significant to the company's growth. Structural Capital and no significant negative effect on the growth of the company.Keywords: Intellectual Capital and Financial Performance

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