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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
 138   139   140   141   142 
PENGARUH TIPE INDUSTRI, UKURAN PERUSAHAAN, LIKUIDITAS, SOLVABILITAS, PROFITABILITAS, LEVERAGE DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Retno Wati, 13.05.52.0010; Poerwati, Tjahjaning
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 is to examine the influence of Industry Classification, Firm Size, Liquidity, Solvency, Profitability, Leverage, and size of Board of Commissioner to Corporate Social Resposibility Disclosure in Manufacturing Companies listed on the Indonesia Stock Exchange. The dependent variable is Corporate Social Resposibility Disclosure. Independent variable are Industry Classification, Firm Size, Liquidity, Solvency, Profitability, Leverage, and size of Board of Commissioner. The population in this study was all Manufacturing Company listed on the Indonesia Stock Exchange in 2012-2015. Samples were 356 manufacturing companies. This study used purposive sampling method.The analysis used in this reseacrh are multiple linear regression analysis. The results of the testing of hypotheses partial evaluation shows that there are significant influence on Firm Size, Leverage, Profitability and size of Board of Commisioner, while for Industry Classification, Liquidity and Solvency not have significant influence to the Corporate Social Responsibility Disclosure.Keywords: Industry Classification, Firm Size, Liquidity, Solvency, Proftitability, Leverage, Size of Board of Commissioner, Corporate Social Resposibility Disclosure
PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada Satuan Kerja Perangkat Daerah Di Kabupaten Kendal) Niken Isandiyana, 13.05.52.0012; Srimindari, Ceacilia
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

This study examined the influence of Quality of Human Resources and Utilization of Information Technology on the Quality of Local Government Finance Report. This research was conducted at the Regional Work Units in Kendal. The sampling method using random sampling. Relationships between variables or effect described by using multiple regression analysi. The results showed that the quality of Human Resource Quality positive and significant impact on Quality Local Government Finance Report, Utilization of Information Technology positive and significant impact on Quality Financial Statements of Local Government. The suggestions for the this research is the area of financial management, especially accounting department was able to perform the duties and functions of accounting in accordance with the legislation in force, so that the quality of financial reporting can be better, as well as improving the quality of human resource and utilization of information technology by providing training and motivation.Keywords: Quality of Human Resources, Technology Utilization, and Quality Government Local Government Finance Report
FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA (PERIODE 2011-2015) Syaiful Latif, 13.05.52.0013; 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 study examines the effect Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Profit Share Financing and Murabaha Receivable on Return On Asset (ROA). The population in this research is Islamic Commercial Bank listed in Bank Indonesia are supervised OJK in 2011-2015. The sampling method used purposive sampling with the observation period from 2011 to 2015. Relationship and (or) influence between variable is described by using multiple regression analysis. The result of this study indicate that Capital Adequacy Ratio (CAR) and Non Performing Financing (NPF) has negative effect on Return On Asset (ROA). Whereas Financing to Deposit Ratio (FDR) and Murabaha Receivable has positive effect on Return On Asset (ROA) and Profit Share Financing has no effect on Return On Asset (ROA).Keywords: Return On Asset (ROA), Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Profit Share Financing, and Murabaha Receivable
PENGARUH UMUR PERUSAHAAN, EARNING PER SHARE, DEBT TO EQUITY RATIO, RETURN ON EQUITY, REPUTASI UNDERWRITER, DAN PERSENTASE PENAWARAN SAHAM TERHADAP UNDERPRICING PADA PERUSAHAAN YANG MELAKUKAN INITIAL PUBLIC OFFERING (IPO) TAHUN 2009-2015 Susi Susilowati, 13.05.52.0017; 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 research was conducted to examine the effect of firm’s age, earning per share, debt to equity ratio, return on equity, underwriter reputation and the precentage of offers in that companies do an initial public offering (IPO) in the 2009 to 2015. Sampling method used in this study was purposive sampling method, which was based on certain criteria. Sampel that match with the criteria of this research were 115 companies do an initial public offering (IPO) in the period 2009-2015. The analysis used was multiple regressions, to see wheter the independent variables influence the dependent variable jointly or individually, preceded by normality test and assumption of classical test for test of multicolliniearity test, autocorrelation test, and heteroscedasticity test. The result of the data analysis or the regression indicate that the firm’s age, debt to equity ratio, return on equity and underwriter reputation negative effect on the level of underpricing, while earning per share and the precentage of offers positive effect on the level of underpricing.Keywords: Underpricing, Firm’s Age, Earning Per Share, Debt to Equity Ratio, Return On Equity, Underwriter Reputation, The Precentage of Offers, and initial Public Offering
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN POFITABILITAS SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2015) Ditha Restu Andini, 13.05.52.0026; Badjuri, Achmad
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 aim of this research are to testthe effect of CSR and GCG proxied by the independent board. The effect of profitability as the moderating variable in relations between CSR dan towards firm’s value. The sample was a mining company listed on the Stock Exchange period 2011-2015 by using purposive sampling. The analysis method of this research is multiple linear regression method. The result of research show that the effect CSR on firm’s value was negative significant. The effect of GCG proxied by the independent board on firm’s value was negative not significant. Profitability as the moderating variabel in relation between CSR and firm’s value was significant. Profitability as the moderating variabel in relation between GCG on firm’s value was not significant.Keywords: Corporate Social Responsibility, Good Corporate Governance, Firm Value, Profitability
PENGARUH KONFLIK PERAN, KETIDAKJELASAN PERAN, KELEBIHAN PERAN, KETEGANGAN PEKERJAAN, LINGKUNGAN KERJA INDIVIDU DAN PEKERJAAN ADMINISTRATIF YANG BERLEBIH TERHADAP BURNOUT (STUDI EMPIRIS DI KAP SEMARANG) Ignatius Sendy Wiratmoko, 13.05.52.0036; Nuswandari, Cahyani
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

Stress can be positive or negative impact. Stress at a certain level it can motivate a person to improve performance and get the job done. The type of stress that negatively or dysfunctional (distress) on the performance referred to by the term burnout This study aimed to examine the effect of role conflict, role ambiguity, role overload, tension, work environment of individual and excessive administrative work against burnout. The sampling technique used purposive sampling with judgment sampling, the sampling is not random sample is selected based on certain considerations. The type of data in this study are primary data using questionnaires were processed as many as 36. The tool used is multiple linear regression. This study provides results that role conflict, role ambiguity, role overload and individual work environment positive effect on burnout. While the tensions of work and excessive administrative work does not affect the burnout.Keywords: Role Conflict, Role Ambiguity, Role Overload, Job Tension, Individual Work Environments, Excessive Administrative Work, Burnout
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Peridode 2013-2015) Nawangsetri Pramusita, 13.05.52.0038; Badjuri, Achmad
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

This study aims to examine and provide empirical evidence of the effect of liquidity, leverage, profitability, independent commisioner and firm size against the aggressiveness of the tax on manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2015. Samples were companies listed on the Indonesia Stock Exchange 2013-2015 by using purposive sampling. The analytical method used in this research is the method of multiple linear regression analysis. The results of this study indicate that liquidity significant negative effect on the aggressiveness of the taxes while leverage, profitability,  independent commisioner, and firm size’s significant negative effect on the aggressiveness of tax.Keywords: Liquidity, Leverage, Profitability, Independent Commissioner, and Firm Size, Tax Aggressive
PENGARUH PROFITABILITAS, PAJAK, PERTUMBUHAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN TERHADAP KEPUTUSAN PENDANAAN Devi Kurnia Astuti, 13.05.52.0042; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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Abstract

The funding decision is the decision of the company in determining the source of funding. Decisions taken managers in spending should be considered carefully on the source of funds that will be selected for each source of funds have different financial consequences. The funding decision is influenced by many factors, including the profitability, tax, corporate growth, and dividend policy. This study aimed to examine the effect of profitability, Tax, Company Growth and Dividend Policy on Funding Decisions on manufacturing companies listed in Indonesia Stock Exchange Year 2012-2014. The population in this research is manufacturing companies listed in Indonesia Stock Exchange in 2012-2014. The sampling technique was conducted by purposive sampling. Purposive sampling based company gained as much as 127 before and after the outlier in the outlier as many as 115 companies sampled for 3 years. Data analysis technique used is the classical assumption test and multiple linear regression analysis using SPSS 19. The results of this study simultaneously profitability, tax, corporate growth and dividend policy influence on funding decisions. While partially shows that the profitability and dividend policy significant negative effect on Funding Decisions. Taxes and no effect on the company's growth Funding Decisions.Keywords: Profitability, Tax, Corporate Growth, Dividend Policy and Funding Decisions
PENGARUH MANAJEMEN MODAL KERJA, LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS PERUSAHAAN (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Pada Tahun 2012-2015) Puguh Adi Setiawan, 13.05.52.0060; Poerwati, Rr. Tjahjaning
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

This study examined the effect of the effect of working capital management. liquidity, leverage, company size and sales growth to profitability. The study was conducted on companies listed in the Bursa Efek Indonesia. The sampling method using purposive sampling with a period of 2012 to 2015. The relationship between variables influence is described using multiple regression analysis. The results showed that the average collection period, average payment period, and the size of the company's significant positive effect on profitability. Average day's inventory, and leverage significant negative effect on profitability. While likuidity and sales growth showed a negative result no significant effect on profitability.Keywords: Working Capital Management, Liquidity, Leverage, Firm Size, Growth, Profitability, ROA
PENGARUH CORPORATE GOVERNANCE (KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, KOMITE AUDIT) DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015) Mei Nilasari, 13.05.52.0093; Kartika, Andi
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 analyze the influence of Corporate Governance (Managerial Ownership, Institutional Ownership, Independent Commissioner, Audit Committee) and Quality Audit Integrity Financial Statements Against the Manufacturing Companies Listed on the Stock Exchange Period 2013-2015. The population in this study are all Manufacturing Companies Listed on the Stock Exchange Period 2013-2015. The sample selection using purposive sampling method. The analytical tool used in this research is multiple linear regression analysis. The result shows that the Corporate Governance (Managerial Ownership, Institutional Ownership, Independent Commissioner, Audit Committee) and Quality Audit together influential Against Integrity Financial Statements and the coefficient determinant research partial hypothesis indicates that the Audit Committee significant positive effect against the Integrity Reports Finance. Managerial Ownership, Institutional Ownership and Quality Audit Integrity Against effect does not affect the Financial Statements. While the Independent Commissioner Against significant negative effect Integrity Financial Statements.Keywords: Integrity Financial Statements, Managerial Ownership, Institutional Ownership, Independent Commissioner, Audit Committee and Audit Quality

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