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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
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ANALISIS KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA SEMARANG Rizky Nur Saputra, 09.05.52.0114; Maryono, Maryono
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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Abstract

The income from local own revenues is an important sources for routine expenditure and development expenditure in local government. The amount of local taxation and local retribution income are influenced by the kind of local taxation and local retribution which is being implemented and adjusted by the rule that is implemented, related with income of local taxation and local retribution. The research is analyzed contribution of local taxation and local retribution income to acceptance of local own revenues in Semarang in the period of budget years 2008-2011. The Contribution of local tax revenues and local retribution to the local own revenues of Semarang City in the period of budget years 2008 - 2010 is significant with an average contribution of local taxation by 52.73 percent per year. While the average contribution of local retribution amounting to 26.34 percent per years. To increase the ability of local governments to implement local autonomy, central government sets Statute 28 year 2009 about local taxation and local retribution. The results in 2011 in the local own revenues of Semarang city increased 59.01 percent from the previous year. Contribution Local Tax to the local own revenue also increased to reach 69.04 percent. Keywords: Local own revenues, local taxation, and local retribution
Pengaruh DPK, BOPO, CAR dan LDR Terhadap Kinerja Keuangan (ROA) Riris Ratna Fatnanda, 09.05.52.0117; Aini, Nur
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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Abstract

Banks play an important role for economic development as a Financial Intermediary or intermediary party excess funds to the needy. Assessment of financial performance is one of the important factors for banks to see how the performance of the bank in doing what is good or not. Study was to analyze jointly DPK, ROA, CAR, and LDR on financial performance (ROA).The sample was selected using purposive sampling method. With a total sample of 78 data. Future observations by the author in 2009 to 2011. Financial ratio analysis is also used to determine the level of performance and health of a bank using a ratio calculation DPK,BOPO,CAR and LDR. Data analysis method used is the classic assumption test, normality test using skwenes kurtosis test and regression test using SPSS tool.The results showed that the deposits have a positive and significant impact on financial performance (ROA) ROA negative and significant effect on the financial performance (ROA), while CAR and LDR no effect on financial performance (ROA).Keywords: Dana Pihak Ketiga, Biaya Operasional terhadap Pendapatan Operasional, Capital Adequacy Ratio, Loan to Deposit Ratio dan Return On Asset
PENGARUH ELEMEN PEMBENTUK INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN Dani Nugraha Putranto, 09.05.52.0119; Poerwati, Tjahjaning
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

The purpose of this study was to examine the effect of the elements principal Intellectual Capital is measured by the Value Added Intellectual Coefficient (VAICTM), which has a component of Value Added Capital Employed, Value Added Human Capital and Structural Capital Value Added to the companys financial performance is proxied by Return on Assets and return On Equity. The object of this study is a banking company listed on the Indonesia Stock Exchange in 2007-2011. Sampling technique in this study using purposive sampling method, we obtained 105 samples of observational data from 21 banking companies listed in Indonesia Stock Exchange during the years 2007 to 2011. In the present study examined the effect of Intellectual Capital (VAICTM) and the three elements of the financial performance by using multiple regression analysis. The results showed that there is a positive influence on Intellectual Capital (VAICTM) and the constituent elements of Value Added Capital Employed, Structural Capital Value Added to the financial performance of Return on Assets and Return On Equity. For the Human Capital Value Added element there is no effect on return on assets, but there are negative influences Value Added Human Capital on Return On Equity. Keywords: Intellectual Capital (VAICTM), Value Added Capital Employed, Value Added Human Capital, Structural Capital Value Added, Return on Assets, Return On Equity.
INTERDEPENDENSI ANTARA KEBIJAKAN DIVIDEND PAYOUT RATIO, FINANCIAL LEVERAGE, DAN INVESTASI Nursia Wahyuningtyas, 09.05.52.0122; Srimindarti, Ceacilia
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

The purposes of this study is to analyzed the interdependence of dividend payout ratio, financial leverage, and invesment. Pecking order theory is the basic theory used to explane of that interdependence. The population in this study were manufacturing companies listed in Indonesia Stock Exchange from 2008-2011. The data source of this study were financial statemens of manufacturing companies listed in Indonesia Stock Exchange from 2008-2011. The data collected was analyzed using Two Stage Least Square. The result of this study found that investment has negative significant’s influence to dividend payout ratio but the dividend payout ratio has negative insignificant’s influence investment, it means the dividend payout ratio and the investment do not have a relationship of interdependence. Divident payout ratio has positive insignificant’s influence to financial leverage but the financial leverage has negative insignificant’s to divident ratio, therefor Divident payout ratio variable and financial leverage do not have interdependence relationship. Financial leverage has positive insignificant’s influence to investment and investment has positive insignificant’s to financial leverage, means financial leverage have a relationship of interdependence of investments.Keywords: pecking order theory, dividend payout ratio, financial leverage, investment
PENGARUH CAR, LDR, BOPO, NPL DAN SIZE TERHADAP PROFITABILITAS BANK Efa Wahyu Setiyani, 09.05.52.0123; Sudarsi, Sri
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

The objective of this research is to analyze the effecctt Capital Adequacy Ratio (CAR), Loan To Deposit Ratio (LDR), Operasional Cost To Operasional Income (BOPO), Non Performing Loan (NPL), and SIZE to the  Profitability (ROA). The population used in this research are all of the visted banking in Indonesian Stock Exchange the period 2008-2011. And form the purpose sampling method and find 20 companies that the criteria. Analysis method used in this research is multiple regression with a significancy level 5%. From the result of the test to the research simultaneous is known that  CAR. LDR, BOPO, NPL and SIZE significantly affected this profitability (ROA) of banking in BEI with a significancy 0,000. Being of the parsial test result to bank in BEI indicates that the variable LDR and SIZE has positive and significantly to profitability (ROA). Variable CAR, has positive and no significantly effect on profitability (ROA) of Bank. While the BOPO, NPL has negative and significantly to profitability (ROA). Keywords: ROA, CAR, LDR, BOPO, NPL, SIZE .
PENGARUH LIKUIDITAS, CAPITAL, PROFITABILITAS TERHADAP TINGKAT SUKU BUNGA DEPOSITO BERJANGKA Oktaviendo Diandra Setyabudi, 08.05.52.0024; Susilowati, Yeye
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

This study aims to analyze the effect of Liquidity ratio, Capital ratio, and Profitability ratio affects the Interest Rate On Fixed Deposit Banking Companies listed on the Stock Exchange. The population in this study are the financial statements of banking companies in Indonesia, published by the Stock Exchange during the period 2008-2011. The technique of collecting samples in this study using purposive sampling method which samples are taken based on the criteria used by the researchers. Samples taken as many as 21 commercial banks in 2008-2011.Testing the hypothesis in this study using multiple linear regression analysis. The results of this study is the coefficient of LDR and CAR showed a positive direction, so that it will raise the deposit interest rate setting, and the coefficient of ROA showed negative direction means an increase in ROA will decrease the deposit interest rate setting. From this study it can be concluded that based on the results of statistical tests that LDR variables have a positive significant effect on the determination of deposit rates, variable CAR no significant effect on the determination of deposit rates and the variable ROA is negative and significant effect on the determination of deposit rates.Keywords: Pengaruh Likwiditas , capital, profitabilitas, terhadap tingkat suku bunga deposito berjangka
FAKTOR-FAKTOR YANG MEMPENGARUHI NON PERFORMING LOAN Laudita Duanty, 09.05.52.0125; Suwarti, Titiek
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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The purpose of this study to analyze the factors affecting the Non Performing Loan (NPL). These factors are Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Bank size (size). This study uses secondary data with the source data from the Indonesia Stock Exchange with the period 2008-2011. Sampling was purposive sampling method. Data analysis using classical assumptions, multiple linear regression analysis, the coefficient of determination, F test and t test with CAR, LDR, and size as the independent variable and (NPL) as the dependent variable. The results showed that the variable CAR no significant positive effect on NPL. While variable LDR significant positive effect on NPL. Variable Bank Size no significant negative effect on (NPL).Keywords: Non Performing Loan, Capital Adequacy Ratio, Loan to Deposit Ratio, Size Bank.
ANALISIS EFEKTIVITAS PAJAK HOTEL DAN RESTORAN DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH KOTA SEMARANG Zumroatun Akyuni, 08.0552.0028; Maryono, Maryono
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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The focus of this study will analyze the number of hotel tax and restaurant tax in the city of Semarang in 2006-2011. It also analyzes the development and effectiveness of hotel tax and restaurant tax in the city of Semarang in 2006-2011. The research sample is the data realization hotel tax, restaurant tax and the own local administration income in the city of Semarang period from 2006 to 2011. Collection method in this study using the documentation, where data obtained from the Bureau of Municipal Finance Semarang (DPKAD). The data analysis technique used in this study is a qualitative analysis. The test results are obtained that targets and realization hotel tax, restaurant tax and own local administration income of Semarang period of 2006 - 2011 has increased. The effectiveness of own local administration income deficit in 2006 and 2010. While the effectiveness of hotel tax and restaurant tax always increase the period 2006 to 2011. While the hotel and restaurant tax contributions to fluctuating own local administration income in 2006 and 2010. Contributions largest hotel and restaurant taxes in 2006 amounted to 31.41% in affecting own local administration income of Semarang. While the hotel and restaurant tax contribution to own local administration income is lowest occurred in 2011 at 17.27%.Keywords: effectiveness, hotel tax, restaurant tax, own local administration income
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Silvia Megawati, 09.05.52.0126; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

The objective of this study is to examine the influence of institutional ownership, managerial ownership, foreign ownership, board of commissioner, independent Commissioner, audit Committee, company size, corporate social responsibility among manufacturing sector which listed on Indonesia Stock Exchange. The population is 146 companies of manufacturing sector which listed on Indonesia Stock Exchange at period 2009 to 2011. Sample was choose using purposive sampling method amount to 19 companies. Technique test of data is by using multiple linear regression. These results indicate that managerial ownership, board of commissioner, and company size is significant positively influence the corporate social responsibility disclosure, Institutional ownership, foreign ownership, independent Commissioner, audit Committee, isn’t influence the corporate social responsibility disclosure at all.Keywords: influence of institutional ownership, managerial ownership, foreign ownership, board of commissioner, independent Commissioner, audit Committee, company size, and corporate social responsibility disclosure.
GOOD CORPORATE GOVERNANCE DAN TINGKAT PAJAK EFEKTIF Abraham Hokkopan Sumarlin, 09.05.52.0030; Zuliyati, Zuliyati
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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This study aims to examine the influence of good corporate governance to the effective tax rate to the agency theory perspective. The effective tax rate is one measure of tax planning. Tax planning will be done for enterprises will lead to the emergence of the agency problem. This agency problem is minimized by using a system of good corporate governance. Good corporate governance in this study is divided into five variables: the number of board of directors, the number of commissioners, the board independence, board stock company and majority shareholder. This study sampled using a purposive sampling and obtain data for 165 samples. This study is free from the normality test and the classical assumption test. These results indicate that the number of board of directors and management of the company stock has a positive and significant impact on the effective tax rate. The number of commissioners and the board independence has a positive and not significant impact on the effective tax rate. The latest results show that the majority shareholder has negative and significant impact on the effective tax rate. Keywords: corporate governance, the number of board of directors, the number of commissioners, the board independence, board stock companies, the majority shareholder, and the effective tax rate.

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