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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
 141   142   143   144   145 
PENGARUH STRUKTUR ASET, PERTUMBUHAN PENJUALAN, PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN, DAN CASH HOLDING TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Novrian Puji Hartanto, 14.05.52.0300; Nurhayati, Ida
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 research was conducted with the aim to analyze the effect of the structure of assets, sales growth, profitability, liquidity, cash holding company size and the capital structure. This research was done because of the problem of capital structure is important for the company, where the merits of the company's capital structure will have a direct effect on its financial position. Independent variables used in this study is the structure of assets, sales growth, profitability, liquidity, and cash holding company size, while the dependent variable used is Yag capital structure. Researchers used the lull one btahun between dependent and independent variables, where it is assumed that the policy that occurred in year t is the result of consideration of the factors influencing the previous year t (t-1). The data used in this study are data companies listed in Indonesia Stock Exchange (BEI) during the years 2013-2015. Methods in the selection of the sample in this study using purposive sampling method with the purpose to obtain a sample in accordance with the purpose of research. This study of 194 of the sample data on manufacturing companies in the Indonesia Stock Exchange. The hypothesis in this study were tested using multiple linear regression analysis with a confidence level of 95%. The results showed that: (1) there is significant relationship between asset structure terhada capital structure, (2) there is no significant effect anatara sales growth with asset structure, (3) there is significant between profitability on capital structure, (4) there was no significant effect of liquidity on the capital structure, (5) there is significant relationship between the size of companies on capital structure, and (6) a significant difference between holding cash on the capital structure.Keywords: Asset Structure, Growth Sales, Profitability, Liquidity, Company Size, and Cash Holding
PENGARUH PROFITABILITAS, PERTUMBUHAN PENJUALAN DAN KESEMPATAN INVESTASI TERHADAP KEBIJAKAN DIVIDEN (Studi Kasus Pada Perusahaan Manufaktur Selama Tahun 2013–2015) Aulia Muqsita Majid, 08.3503.0702; Hardiningsih, Pancawati
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 study examined the effect on profitability, sales growth and the ratio of the market price (MTBV) the dividend policy. Research on this dividend policy using manufacturing companies listed in Indonesia Stock Exchange from the year 2013-2015. Sampel used in this study for three years in a row is 99 companies. This study uses multiple analysis techniques. Based on the results showed that the positive effect on kebijakandividen profitability, sales growth does not affect the dividend policy, the ratio of market price (MTBV) positive effect on dividend policy.Keywords: Profitability, Sales Growth (Growth) and The Market Price Ratio (MTBV), The Dividend Policy
FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK (TAX EVASION) Beny Prastomo, 11.05.52.0035; Wahyudi, Djoko
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

Government will continue to improve domestic revenue sources in order to development of the country. From this sector, the Government continues to improve the acceptance of the State in which that is the mainstay of revenues from taxes. The purpose of this study was to analyze the factors influencing perceptions regarding taxpayers of tax fraud (tax evasion) ". As for the population in this study population in this study is an individual taxpayer in the Tax Office Primary Semarang Candisari many as 71,900. The sample in this study were selected using purposive sampling method, which means the withdrawal or the selection of random samples that have specific goals or targets. The analysis tool used is multiple linear regression. The results showed that the Justice and discrimination have a positive influence on the perception of taxpayers regarding tax evasion. While perpajaka system and quality of service negatively affect the perception of taxpayers regarding tax evasion.Keywords: Justice, Taxation System, Discrimination, Quality Of Service has an influence on the perception of Taxpayers regarding Tax Evasion
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR (Studi Empiris Pada KAP Se-Jawa Tengah Dan DIY) Genta Satria Prabowo, 13.05.52.0072; 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 aimed to examine the effect of Professionalism, organizational culture, organizational commitment, motivation, professional ethics, style of leadership and independence which directly affects the performance of the auditors. The population in this study were all auditors working in the public accounting firm in Central Java and Yogyakarta. Sampling was done by using purposive sampling method and sample size were 91 respondents. The primary data collection method used is the questionnaire. Data were analyzed using multiple linear regression model. Result of research indicate that the variables: professionalism, organizational culture, organizational commitment, motivation, professional ethics, leadership style and independence have significant positive effect to performance of auditors.Keywords: Professionalism, Organizational Culture, Organizational Commitment, Motivation, Professional Ethics, Leadership Style and Independence
PENGARUH PENDAPATAN ASLI DAERAH, SILPA DAN LUAS WILAYAH TERHADAP BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI PEMODERASI (Studi Pada Kabupaten/Kota Provinsi Jawa Tengah Tahun 2012-2014) Indri Nur Wakhidati, 12.05.52.0099; Hardiningsih, Pancawati
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 PAD, SILPA and Territory Size of the Capital Expenditure to Economic Growth As moderating the Regency / City Central Java province Years 2012-2014. The population in this study is the Regency / City Central Java province as much as 35 consisting of 29 districts and 6 municipality. The sampling technique in this research is saturated samples (census) is a sampling technique when all members of the population is used as a sample. Data were analyzed using multiple linear regression analysis. The results of hypothesis testing can be concluded that the Local Revenue, Surplus Funding Budget and Economic Growth has no effect on Capital Expenditure. The area of positive effects on Capital Expenditure. Economic growth moderating influence on the Local Revenue Capital Expenditure. Economic growth does not moderate influence on the Budget Surplus Funding Capital Expenditure.Keywords: PAD, Silpa, Broad Areas, Economic Growth and Capital Expenditures
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TARIF PAJAK EFEKTIF PADA PERUSAHAAN PERBANKAN KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2015 Imam Prasetiyo, 12.05.52.0103; Maryono, Maryono
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 study aimed to examine the effect of: Capital Intensity Ratio, Independent Commissioner, debt level, profitability, and the size of the company, using agency theory. Because tax planning will trigger many problems that exist in the company, and therefore it can be minimized by the presence of capital intensity ratio, an independent commissioner, debt level, profitability, and firm size. This research is empirical research consisting of a population of some 108 of the company's banking using purposive sampling technique in penganbilan sample. This sampling is done by multiple regression using SPSS for windows version 20:00. The coefficient of determination obtained by the value of Adjusted R Square of 0.185. This means the ability of Capital Intensity Ratio, Independent Commissioner, debt, return on assets, and the size of the Company in explaining Effective Tax Rate (ETR) of 18.5, while the rest of 81.5% (100% - 18.5%) is explained by other variables outside the research model ini.Karena level of significance <0.05 then the Dependent Variables significant effect along the Effective Tax rate.Keywords: Effective Tax Rate, Capital Intensity Ratio, Independent Commissioner, Debt, ROA, Size
PENGARUH RETURN ON ASSETS, LEVERAGE, KOMPOSISI KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2013-2015) Atik Widarti, 12.05.52.0125; Maryono, Maryono
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 of ROA, leverage, the composition of independent directors, audit committee and the size of the company against tax avoidance in companies listed on the Stock Exchange Year 2013-2015. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange in the period 2013- 2015. The sample in this study as many as 166 observation data. The sampling technique used purposive sampling. The analysis tool used is multiple linear regression. The results of the analysis can be concluded that: Profitability significant negative effect on tax avoidance. Leverage a significant negative effect on tax avoidance. BOC Independent positive and significant impact on tax avoidance.The audit committee and no significant negative effect on tax avoidance.Company size and no significant negative effect on tax avoidance.Keywords: ROA, Leverage, The Composition of Independent Directors, Audit Committee, The Size of The Company and Tax Avoidance
FAKOR-FAKTOR YANG MEMPENGARUHI KINERJA PERBANKAN YANG TERDAFTAR DI BEI Khusnul Faizin, 12.05.52.0126; Nurhayati, Ida
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 study aims to determine the effect of the Capital Adequacy Ratio, Loan to Deposit Ratio, Operating Expenses, Non-Performing Loans, Loan to Asset Ratio, Against ROA. The population in this study is a banking company from 2012 to 2015. The sample in this study were taken by purposive sampling method. Data were analyzed using skewness-kurtosis normality test, test multiple linear regression analysis. The test results In CAR variable statistically significant negative effect on ROA, On LDR variable statistically significant negative effect on ROA, In variable BOPO statistically significant negative effect on ROA, On NPL statistically significant positive effect on ROA, At variables LAR in statistically significant positive effect on ROA.Keywords: CAR, LDR, ROA, NPL, LAR, ROA
PENGARUH CORPORATE GOVERNANCE, KEBIJAKAN HUTANG, NET PROFIT MARGIN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Yang Mengikuti Program Corporate Governance Preception Index CGPI Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2014) Lela Laras Dewi Yanti, 12.05.52.0133; Suwarti, Titiek
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 aimed to determine the effect of corporate governance, debt policy, the net profit margin and the size of the company to the value of the company at the company's corporate governance program preception CGPI index listed on the Indonesia Stock Exchange in 2011-2014. The population is all companies follow corporate governance program preception CGPI index in 2011-2014. The sampling technique in this research is done by using purposive sampling method. Data were analyzed using multiple linear regression analysis. The results of hypothesis testing can be concluded that corporate governance perception index does not affect the value of the company. Debt policy has no effect on the value of the company. Net profit margin positive effect on the value of the company Increased net profit margin will be followed by an increase in the value of the company perusahaan.Ukuran no effect on the value of the company.Keywords: Corporate Governance, Debt Policy, The Net Profit Margin Of Company Size And Value of The Company
ANALISIS FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP RESIKO SISTEMATIK (BETA SAHAM) PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE TAHUN 2012-2015 Dina Setyawati, 12.05.52.0187; Suwarti, Titiek
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 transform and analyze the effect of financial leverage, company size, profitability, inflation, interest rates and the exchange rate against the systematic risk in mining companies listed on the Indonesian Stock Exchange for the period 2012-2015. In this study, researchers used a population of financial data mining company listed on the Stock Exchange during the years 2012-2015. The method used is purposive sampling method. Test equipment in this study using multiple linear regression, partial test (t test) and f simultaneous test (test f). The results of this study are positive effect on the financial laverage, company size, and inflation systematic risks. While Interest rates, profitability and the exchange rate has no effect on the systematic risk.Keywords: Financial Leverage, Company Size, Profitability, Inflation, Interest Rates, Exchange Rates, The Systematic Risk

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