cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 142   143   144   145   146 
ANALISIS FAKTOR–FAKTOR YANG BERPENGARUH TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN HUTANG SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2013-2015) Fita Putri Widayanti, 13.05.52.0215; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

High value of the company is one of the goals of the company. The value of the company is an investor perceptions about the level of success of the company is reflected by the stock price. This study aims to investigate and analyze the influence of managerial ownership, institutional ownership and dividend policy on firm value through debt policy as an intervening variable in the manufacturing companies listed in Indonesia Stock Exchange. The population of this research is manufacturing companies listed in the Indonesia Stock Exchange (IDX) during the years 2013-2015 that reported complete annual report and published in Indonesian Capital Market Directory. Samples are included in the criteria of this study were 110 companies using purposive sampling method. This research data analysis methods using the multiple linear regression analysis by SPSS 20. The results showed that the variables of managerial ownership, institutional ownership and dividend policy does not affect the value of the company. Debt policy is not able as an intervening variable for managerial ownership, institutional ownership and dividend policy on firm value.Keywords: Firm Value, Managerial Ownership, Institusional Ownership, Dividend Policy, Debt Policy
PENGARUH EARNINGS MANAGEMENT DAN ROA TERHADAP NILAI PERUSAHAAN DENGAN MODERASI CORPORATE GOVERNANCE Eny Rufiyad Mawati, 13.05.52.0043; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Company has long-term goal is to maximize shareholder wealth. Maximizing shareholder wealth can be reached by maximizing the firm value. The objective of the empirical study is to examine the effect of earnings management, ROA and corporate governance to the value of the firm, the role of corporate governance as a variable that moderates the effect of earnings management to the value of the firm, the role of corporate governance practices as a variable that moderates the effect of ROA to the value of the firm. The population of this research is companies that take the survey CGPI and listed in Indonesia Stock Exchange in 2012-2015. The sample collection technique has been done by using purposive sampling, and 52 sample companies sample during 4 years have been obtained. This research has been done by using multiple linear regressions analysis technique and by applying the interaction method. The result of this research shows that the earnings management does not have any influence to the firm value. ROA, corporate governance, and size has positive influence to the firm value. Corporate governance is not moderate variable the influence of earnings management to the firm value. Corporate governance is moderating variables influence ROA to the firm value.Keywords: Earnings Management, ROA, Corporate Governance, Size and Firm Value
PENGARUH UKURAN PERUSAHAAN, RETURN ON ASSETS, LEVERAGE, KOMITE AUDIT DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015) Sofi Ariyanti, 13.05.52.0068; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine the effect of firm size, ROA, leverage, audit committes, and sales growth against tax avoidance. This study focused on manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2013-2015. This study 180 number of observations sample obtained by the method nonprobability sampling purposive sampling technique. The analysis technique used in this research is multiple linear regression analysis. The analysis showed that the size of the company, ROA, leverage, audit committes has no effect on tax avoidance. Sales growth has positive effect on tax avoidance.Keywords: Tax Avoidance, Firm Size, ROA, Leverage, Audit Committes, and Sales Growth
ANALISIS PENGARUH LIKUDITAS, LEVERAGE, KEPEMILIKAN MANAJERIAL, KOMISARIS INDEPENDEN, UKURAN PERUSAHAAN DAN CORPORATE SOCIAL RESPONBILITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2013-2015) Dita Ratnasari Suyono, 13.05.52.0070; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to analyze the effect of liquidity, leverage, managerial ownership, independent commissioner, company size, and Corporate Social Responsibility to the aggressiveness of tax on manufacturing companies listed in Indonesia Stock Exchange 2013-2015 period. Data used in this research is secondary data, the data in this study were obtained from the Financial Statements, Annual Report, ICMD (Indonesian Capital Market Directory) 2013-2015. The sampling method used is purposive sampling. The amount of data that is processed as many as 159 companies. Methods of data analysis using multiple linear regression. The results of research showed that managerial ownership and firm size has a positive and significant tax aggressive, while variable liquidity, leverage, independent commissioners, and Corporate Social Responsibility no significant effect on tax aggressive.Keywords: Tax Aggressive, Liquidity, Leverage, Managerial Ownership, Independent Commissioner, Company Size, and Corporate Social Responbility
PENGARUH PROFITABILITAS, LEVERAGE, SIZE, KOMISARIS INDEPENDEN, DAN CURRENT RATIO TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur Di Bursa Efek Indonesia BEI Pada Tahun 2012-2015) Robertus Suganta Turnip, 13.05.52.0074; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of profitability, leverage, size, independent directors, and the current ratio against tax evasion on the financial statements of companies listed on the Stock Exchange Indonesia during the observation period. This research was done taking the population of manufacturing companies listed in Indonesia Stock Exchange in 2012-2015, using purposive sampling method. The sample in this study obtained 228 company in accordance with a predetermined kriterian. Data analysis technique used is multiple linear analysis menggnakan SPSS program. The results showed that no significant effect on the profitability of tax avoidance, leverage significant positive effect on tax avoidance, size is no significant effect on tax avoidance, the independent Commissioner significant positive effect on tax avoidance, and the current ratio significant positive effect on tax avoidance. This study uses agency theory.Keywords: Profitability, Leverage, Size, Independent Commissioner, Current Ratio, Tax Avoidance
PENGARUH BOOK TAX DIFFERENCES, ARUS KAS OPERASI, DAN TINGKAT HUTANG TERHADAP PERSISTENSI LABA Rahmatika Yunita, 13.05.52.0102; Indarti, MG. Kentris
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research test the influence of capital book tax difference based on temporary and permanent differences, operating cash flow, and leverage on the earnings persistence. The research doing in Indonesia Stock Exchange for 3 years using analysis unit manufacturing company. The method sampling using a porposive sampling by period of 2013 to 2015. The analiys technique that used is multiple regression analysis. The results of this research suggerts that tempoeary is negative influence and significant on the earnings persistence. Permanent difference is positive influence and no significant on the earnings persistence. Operating cash flow has possitive and significant effect on earnings persistence, while leverage have negative effects and signifikant on earnings persistence.Keywords: Book Tax Differences, Operating Cash Flow, Leverage, and Earnings Persistence
PENGARUH CURRENT RATIO, RETURN ON ASSET, EARNING PER SHARE, DEBT TO EQUITY, ASSET TURNOVER DAN ARUS KAS OPERASIONAL TERHADAP RETURN SAHAM (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013–2015) Lina Agustina, 13.05.52.0105; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine and analyse the effect of the pengaruh current ratio, return on asset, earning per share, debt to equity, asset turnover and operating cash flow on stock returns empirical study of the campanies in the manufacturing sector which were listed in Indonesian Stock Exchange. The population in this study are all manufacturing companies listed in indonesia stock exchange in 2012-2014. The population of this research is 152 campanies in the manufacturing sector which were listed in Indonesian Stock Exchange. The sampling technique is purposive sampling, sampling obtained a sample of 46 companies. Data analysis technique used is multiple linear regression analysis. The results of this study show that each variable has a different effect, namely return on asset leave a positive and significant impact on stock return, current ratio negatively and significant on stock return, earning per share and asset turnover positive impact and no significant effect on stock return, while a debt to equity and cash flow operating activities negative impact and no significant effect on stock return. For further research should add other variables that affect stock return companies.Keywords: Current Ratio, Return On Asset, Earning Per Share, Debt To Equity, Asset Turnover, Cash Flow Operating Activities and Stock Return
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia) Erni Safitri, 13.05.52.0117; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

One of the long-term goals to be achieved by the company is increasing the value of the company's high. There are several factors that can affect the value of the company, including the company's profitability and size. The purpose of this study to determine the effect that proxy Profitability (Return On Assets) and the size of the company in the value of the company. The population is all company property and real estate in the Indonesia Stock Exchange in 2012-2015. The sampling technique used was purposive sampling. The analytical tool used in this research is multiple regression analysis and regression analysis moderation. The results of this study found that the size of the company's profitability variable and significant positive effect on firm value.Keywords: Profitability (ROA), Company Size, and Corporate Values (Tobins Q)
ANALISIS FAKTOR–FAKTOR YANG BERPENGARUH TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2013-2015) Endah Setyo Anjarwati, 13.05.52.0047; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of Audit Comitte, The Independent Commissioner, Other Public Shareholders, Profitability, and Size of Tax Avoidances at manufacture companies which listed in the Indonesia Stock Exchange. The population on this research is all manufacture company in the Indonesia Stock Exchange in 2013 - 2015. The sampling technique used was purposive sampling. The analytical tool was used is Multiple Regression Analysis. Partial results of this study show the Audit Comitte, The Independent Commissioner, Other Public Shareholders, Profitability of significant negative effect on tax avoidances while variable Size of significant positive affect the tax avoidances.Keywords: Audit Comitte, The Independent Commissioner, Other Public Shareholders, Profitability, and Size of Tax Avoidance
PENGARUH UKURAN PERUSAHAAN, RASIO LANCAR, FINANCIAL LEVERAGE DAN LABA SEBELUM PAJAK TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN (Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015) Nanda Setya Agustin, 13.05.52.0158; Susilowati, Yeye
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examined the effect of firm size, the current ratio, financial leverage and profit before tax to the selection method of inventory accounting. This research was conducted at the Indonesian Stock Exchange by using analysis unit manufacturing company. The dependent variable is declared with the dummy variable is the number 0 for companies using the FIFO method and the numbers 1 to companies using the average method. The sampling method using purposive sampling the study period of 2013 to 2015, obtained 192 companies that qualify as research samples. And the relationship between variables or effect described by using logistic regression analysis using SPSS version 19. The results show that the variable size of the company and the current ratio not significant but variable financial leverage and profit before tax significantly influence the selection method of inventory accounting.Keywords: Company Size, Current Ratio, Financial Leverage, Profit Before Tax and Inventory Accounting Methods

Page 144 of 242 | Total Record : 2418

 142   143   144   145   146 

Filter by Year

2012 2019


Reset
Filter By Issues
All Issue Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019 Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019 Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018 Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018 Vol 7 No 2 (2018): vol.7 no.2 oktober 2018 Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017 Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017 Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017 Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017 Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016 Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016 Vol 5, No 1 (2016): Vol. 5 No.1 Edisi April 2016 Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016 Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016 Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015 Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015 Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015 Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015 Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014 Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014 Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014 Vol 3 No 1 (2014): vol. 3 no. 1 edisi april 2014 Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013 Vol 2 No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013 Vol 2 No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013 Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013 Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 More Issue