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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
 139   140   141   142   143 
PENGARUH RETURN ON ASSETS, LEVERAGE, DAN GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur Di Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2013-2015) Mayang Larasati, 13.05.52.0099; 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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Abstract

This study examined the effect of the Return On Asset, Leverage / Debt to Equity Ratio, Institutional Ownership, the Board of Independent, Quality Audit and Audit Committee of the Cash Effective Tax Rate. This research was conducted at the Indonesian Stock Exchange by using analysis unit manufacturing consumer goods industry sector. The sampling method using purposive sampling the study period from 2013 to 2015. The relationship between variables or effect described by using multiple linear regression analysis. The results showed that the variable Return On Asset have a negative influence and no significant to tax avoidance, the variable Leverage / Debt to Equity Ratio have a negative influence and no significant to tax avoidance, variable Institutional Ownership have a negative influence and significant effect on tax avoidance, variable the Board of Independent have a positive influence and no significant effect on tax avoidance, variable Quality Audit have a positive influence and significant to tax avoidance, variable Audit Committee have a negative influence and significant tax avoidance.Keywords: Return On Assets, Leverage / Debt to Equity Ratio, Institutional Ownership, Independent Commissioner Board, Quality Audit, The Audit Committee, Cash Effective Tax Rate
PENGARUH CORPORATE GOVERNANCE, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2011-2015) Rika Ayu Permatasari, 13.05.52.0101; Setyowati, Widhy
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 impact of corporate governance proxy for independent board, institutional ownership, and the audit committee, and the size of the company leverage against tax avoidance by companies proxied cash ETR (CETR). The study was conducted on mining companies listed on the Indonesia Stock Exchange in the period 2011-2015 with a sample of 141 companies. The sampling technique is  purposive sampling. Analysis of the data used is multiple linear regression analysis. Test results showed that independent board has significant positive effect on tax avoidance, leverage significant negative effect on tax avoidance, institutional ownership has a positive effect is not significant to tax avoidance, while the size of the audit committee and the company has no significant negative effect on tax avoidance. For further research should add other variables that affect tax avoidance companies such as profitability, tax loss carryforwards, or sales growth.Keywords: Tax Avoidance, Corporate Governance, Leverage, Firm Size
PENGARUH PROFITABILITAS, LIKUIDITAS, PERTUMBUHAN PENJUALAN, STRUKTUR AKTIVA DAN KEBIJAKAN DIVIDEN TERHADAP STRUKTUR MODAL (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2014) Nurul Anggun Farisa, 13.05.52.0111; Wahyu Widati, Listyorini
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 profitability, liquidity, sales growth, asset structure and dividend policy on capital structure. This research was conducted at the Indonesian Stock Exchange by using analysis unit manufacturing company. The sampling method using purposive sampling the study period of 2012 to 2014. The relationship and influence between variables or described by using multiple regression analysis. The results showed that the liquidity and asset structure significant negative effect on the capital structure, sales growth significant positive effect on the capital structure. While profitability and dividend policy had no significant effect on the capital structure.Keywords: Profitability, Liquidity, Sales Growth, Structure Assets, Dividend Policy and Capital Structure
PENGARUH LEVERAGE, GROWTH OPPORTUNITIES DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI (Studi Pada Perusahaan Keuangan Dan Perbankan Di Bursa Efek Indonesia Tahun 2013-2015) Erika Anantya Rahmawati, 13.05.52.0132; Suwarti, Titiek
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 examines the effect of Leverage, Growth Opportunities and Firm Size on conservatism in accounting. This reserch was conducted at the finance and banking companies listed on the Indonesia Stock Exchange. The sampling method used purposive sampling with the observation period from 2013 to 2015. Relationship and (or) influence between variable is described by using multiple regression analysis. The result indicted that 1) Leverage had insignificant negative 2) Growth Opportunities had insignificant negative and 3) Firm Size had a negative significantly effect on accounting conservatism on finance and banking company listed on the Indonesia Stock Exchange in the period 2013-2015.Keywords: Leverage, Growth Opportunities, Firm Size and Conservatism in Accounting
FAKTOR-FAKTOR YANG BERPENGARUH DALAM PEMILIHAN METODE AKUNTANSI PERSEDIAAN Tito Destafia, 13.05.52.0135; 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 research examined the effect of firm size, the intensity of the inventory, inventory variability, variability in cost of sales, financial leverage, current ratio, and the structure of ownership of the selection inventory accounting method. This research was conducted at the Indonesian Stock Exchange by using analysis unit manufacturing companies that have gone public. The sampling method in this research using purposive sampling the study period of 2013 to 2015. The relationship and or influence between independent variables and the dependent variable is explained by using logistic regression analysis. The results of the study are as follows: the size of the company, variability in cost of goods sold, financial leverage, ownership structure significantly influence the selection method of inventory accounting, whereas the intensity of inventory, the variability of inventory, the current ratio does not significantly influence the selection method of inventory accounting.Keywords: Company Size, Intensity Inventory, Inventory Variability, Variability Of Cost of Goods Sold, Financial Leverage, Current Ratio, Ownership Structure, Selection Inventory Accounting Method
PENGARUH LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Faradhita Fitriana Nurul Fajri, 13.05.52.0136; Srimindari, Ceacilia
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 liquidity and the size of the company on the capital structure to profitability as a moderating variable. This research was conducted at the Indonesian Stock Exchange by using analysis unit property and real estate that have gone public. The sampling method using purposive sampling the study period of 2013 to 2015. The relationship and influence between variables or described by using multiple regression analysis. The results showed that the size of the company's liquidity and significant positive effect on the capital structure. Moderating testing proves that profitability is not proven as moderating variable that can strengthen or weaken and moderate the relationship sized companies on capital structure. While testing the moderating profitability proved to be a moderating variable that can strengthen or weaken and moderate the relationship of liquidity to capital structure on property and real estate companies listed on the Stock Exchange for the period 2013-2015.Keywords: Liquidity, Company Size, Profitability, and Capital Structure
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Atika Dwi Astuti, 13.05.52.0137; Nurhayati, Ida
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 and analyze the effect of capital structure, firm size, growth, profitability, systematic risk, and voluntary disclosure of the firm value in the manufacturing companies listed in Indonesia Stock Exchange (IDX). The population in this study is manufacturing companies listed in the Indonesia Stock Exchange (BEI) during of the years 2012-2015. The samples in this study using purposive sampling method. So that, the number of companies included in the criteria for a sample of 54 companies. The data analysis method sused in this study is multiple linear regression analysis. The results showed that the capital structure variables significant negative effect on firm value. Firm size significant positive effect on firm value. Growth is not significant negative effect on firm value. Profitability is not significant positive effect on firm value. Systematic risk is not significant negative effect on firm value. Voluntary disclosure is not significant negative effect on firm value.Keywords: Firm Values, Capital Structure, Firm Size, Growth, Profitability, Systematic Risk, and Voluntary Disclosure
PENGARUH PERTUMBUHAN PERUSAHAAN, PROFITABILITAS, STRUKTUR ASET, RISIKO BISNIS, PAJAK DAN LIKUIDITAS TERHADAP KEPUTUSAN PENDANAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Siti Nafisah, 13.05.52.0145; Wahyu Widati, Listyorini
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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This study aimed to analyze the influence of the company's growth, profitability, asset structure, business risk, tax and liquidity to funding decisions on manufacturing companies listed in Indonesia Stock Exchange. The population in this research is manufacturing companies listed in Indonesia Stock Exchange in 2013-2015. Sample selection is done by purposive sampling method. Data were processed as many as 242 companies. Mechanical testing data is by using multiple linear regression analysis. The results of analysis show that the variable tax and asset structure significant positive effect on funding decision, the variable growth of company and liquidity (current ratio) significant negative effect on funding decision, while the variable profitability (ROA) and business risk does not affect to the funding decision on Manufacturing companies listed on the Indonesia Stock Exchange.Keywords: Growth of Company, Profitability, Asset Structure, Business Risk, Tax, Liquidity and Funding Decision
PENGARUH TINGKAT BAGI HASIL, NON PERFORMING FINANCING, DANA PIHAK KETIGA, DAN FINANCING TO DEPOSIT RATIO TERHADAP PEMBIAYAAN BAGI HASIL PADA BANK UMUM SYARIAH DI INDONESIA TAHUN 2011-2015 Surya Rizky Oktovan, 13.05.52.0153; Aini, Nur
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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Aimed of this research are to analyze the influence level of profit sharing, non-performing financing, third party funding and financing to deposit ratio to finance towards financing profit sharing on Islamic Banks in Indonesia 2011-2015. This research was conducted in Islamic Banks registered in Financial Services Authority. The populations in the study is the islamic Bank in Indonesia 2011-2015 which reported financial statement at OJK. The Sampling method used purposive sampling period study from 2011 to 2015 with 171 samples. The method used is the panel data regression The result showed that 1) the level of profit sharing that has positive effect was not significant 2) The positive effect of Non performing financing is significant 3) Third party funds has significant positive effect 4) Financing to deposit ratio that has positive effect is not significant to financing profit sharing of Islamic Banks in Indonesia in 2011-2015.Keywords: Level of Profit Sharing, Non Performing Financing, Third Party Funds and Financing to Deposit Ratio
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2015 Gresella Junita Samosir, 13.05.52.0177; 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

This study aims to determining the effect of fixed tangible asset, Profitability, Growth and likuidity on capital structure at manufacture company listed in Indonesian Stock Exchange 2012-2015. A kind of data used in this research is of secondary data, this data obtained from financial statement in IDX Data analysis technique used is multiple linear regression analysis. The method used is purposive sampling with set four years is 2012-2015 The results of this study show that fixed tangible assets and Likuidity significant positive correlation to capital structure. Profitability and Growth significantly negative to the capital structure.Keywords: Fixed Tangible Asset, Profitability, Growth, Likuidity and Capital Structure

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