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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
 143   144   145   146   147 
PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS DAN PRODUKTIFITAS TERHADAP PERINGKAT OBLIGASI (Perusahaan Non Keuangan Yang Terdaftar Di Bursa Efek Indonesia 2011-2015) Adeka Titis Kurniawan, 13.05.52.0197; 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 determine the effect of profitability,leverage, liquidity, and productivity in the bond rating to non financing companies listed in Indonesian stock Exchange an is registered in the ratings of bonds issued by PT. PEFINDO period 2011-2015. In this study the sample were 163 non financing companies. 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 linier regression analysis. The result indicted that 1) Profitability had significant positive 2) Leverage had significant negative 3) Liquidity had insignificantly and Productifity had insignificant in the bond rating.Keywords: Bond Rating, Profitability, Leverage, Liquidity and Productivity
FAKTOR–FAKTOR PENENTU TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD) (Studi Empiris Pada Kabupaten/Kota Di Provinsi Jawa Tengah Tahun 2013-2015) Anggun Widita, 13.05.52.0229; 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 the size of local government, independence ratio, functional differentiation, debt financing, intergovernmental revenue, the life of the local government, and the size of the legislature on the level of disclosure LKPD Regency / City in Central Java province. The study population was District / City of Central Java Province during the years 2013- 2015 which had been audited by the BPK. Samples were included in the research criteria inisebanyak 35 districts / cities in Central Java Province using purposive sampling method. The results showed that the variable size of local government debt financing and the life of local governments significant positive effect on the level of disclosure LKPD while the ratio of self-sufficiency, functional differentiation, intergovernmental revenue, and a legislative measure does not affect the level of disclosure LKPD.Keywords: Level of Disclosure LKPD, Local Government Size, Ratio Independence, Functional Differentiation, The Intergovernmental Revenue, Local Government Age and Size of The Legislature
PENGARUH INVESTMENT OPPORTUNITY SET, STRUKTUR MODAL, PERTUMBUHAN PERUSAHAAN, RETURN ON ASSET DAN SIZE TERHADAP NILAI PERUSAHAAN Muhammad Sholihin, 07.3503.0701; 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 aimed to examine the effect of investment opportunity set, capital structure, the company's growth, return on assets and the size of the company values at Manufacturing Company Year period 2013-2015. The population in this research is manufacturing companies listed on the Stock Exchange during the years 2013-2015. The sample in this study as many as 66 companies. The sampling technique used purposive sampling. The analysis tool used is multiple linear regression. The results of the analysis can be concluded that: Investment opportunity set, the company's growth and return on assets and a significant positive effect on firm value. Capital structure and size of the company does not significantly influence the value of the company.Keywords: Investment Opportunity Set, Capital Structure, The Company's Growth, Return On Assets, Size and Value of The Company
AUDIT OPERASIONAL SEKRETARIAT KECAMATAN (STUDI KASUS PADA KECAMATAN GUNUNG PATI KOTA SEMARANG) Ardian Widiardi,A.Md, 11.05.62.0008; 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

Audit of operations in an organization need to be made operational, auditing can be defined over any part of the study was organizations against standard operating procedures and methods applied to an organisation with the purpose to evaluate the efficiency, effectiveness, and economical (3E). Testing SPI intended to collect more detailed information from the program/activity to which work units are assessed to have potential for improved/enhanced Research aims to find out whether performance on the part of the Secretariat was already effective and efficient. The research is qualitative descriptive, namely by observing directly aims to explain or describe a situation, event, object, or whether everything that is related to variables that can be described either with numbers or words, by conducting an analysis of the effectiveness and efficiency of the analysis. The results showed that performance in the planning and evaluation of subag ineffective performance on effective and not financial subag inefficient and performance in General and staffing subag ineffective.Keywords: Operational Audits, SPI, Efficiency, Effectiveness
ANALISIS PENGARUH CAPITAL ADEQUACY RATIO (CAR), LOAN TO DEPOSIT RATIO (LDR), INFLASI (INF), NON PERFORMING LOAN (NPL),DAN DANA PIHAK KETIGA (DPK) TERHADAP PROFITABILITAS BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA Fendi Indra Laksana, 12.05.52.0018; 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 aims to examine the influence of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Inflation (INF), Non Performing Loan (NPL), and Third Party Fund (DPK) to profitability in bank research was conducted using purposive sampling for sampling used and there are 69 companies were selected as sample. The analysis technique used in this research is multiple regression analysis using SPSS where previous data was tested using the classical assumption test.Keywords: Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Inflation (INF),Non Performing Loan (NPL), and Third Party Fund (DPK)
PENGARUH CAPITAL ADEQUACY RATIO, LOAN TO DEPOSIT RATIO, DANA PIHAK KETIGA, DAN DEBT TO EQUITY RATIO TERHADAP KINERJA KEUANGAN PERBANKAN DI INDONESIA (Studi Kasus Pada Bank Umum Yang Terdaftar Di BEI Tahun 2012-2015) Dita Destiana Natali, 12.05.52.0118; Suwarti, Titiek
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 effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Third Party Funds (TPF), Debt to Equity Ratio (DER) on Return on Asset (ROA) in Commercial Banks. The population in this study is a Commercial Bank in Indonesia, which is listed on the Indonesia Stock Exchange (IDX) and is still in operation during the years 2012-2015. The sample in this study were obtained by purposive sampling method, samples are taken based on criteria used by researchers. Samples taken as many as 25 commercial banks. Data company then tested by means of multiple liniear regression analysis. The results showed that partially CAR and LDR no significant effect on ROA, DPK significant positive effect on ROA, and DER significant negative effect on ROA.Keywords: CAR, LDR, DPK, DER, ROA
PENGARUH CAR, NIM, LDR, BOPO, SIZE DAN DPK TERHADAP ROA (Studi Kasus Pada Bank Umum Konvensional Yang Terdaftar Di BEI Periode 2011-2015) Ratnaningtyas Eka Permanasari, 12.05.62.0005; 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 research aims to analize ratio CAR, NIM, LDR, BOPO, Size dan DPK to ROA the conventional commercial bank in Indonesia 2011-2015. The sampling method that used in this research is purposive sampling. The technique colletion data used is the method observasi non partisipant. The F test result shows CAR, NIM, LDR, BOPO, Size dan DPK significantly influence the ROA. From the results obtained by simultaneous t test, CAR, NIM, dan DPK positive significantly influence the ROA, BOPO negative significantly influence the ROA meanwhile LDR and Size not significantly influence the profitability.Keywords: ROA, CAR, NIM, LDR, BOPO, Size dan DPK
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBIAYAAN BERBASIS BAGI HASIL PADA BANK UMUM SYARIAH DI INDONESIA TAHUN 2010-2015 Diah Ayu Kustariyanti, 13.05.52.0061; Puspitasari, Elen
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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Abstract

The sudy examines the effect of the level revenue sharing, non-performing finance, equity, third party funds, and capital adequacy ratio based on the financing for the resultson Islamic banks in Indonesia. This study examines used a sample of 56 Islamic banks in Indonesia premises-year study from 2010 to 2015. The data sources get from annual reports throughout the Islamic banks. The result showed that the equity and deposits significant positive effect on the results-based financing. The level of profit sharing and capital adequacy ratio significantly negative influence.whereas for non perfoming finance does not influence the results-based financing.Keywords: Finance Profit Sharing Level Profit Sharing, Non-Performing Finance, Equity, Deposits, And Capital Adequacy Ratio
FAKTOR–FAKTOR YANG MEMPENGARUHI INDEPENDENSI AUDITOR Doni, 13.05.52.0118; Himmawan, Arief
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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Abstract

The deterioration of the auditor independence lately become the main cause of bankruptcies and corporate scandals in different companies in the world. Companies such as Enron case in the United States is manipulating financial statements aided by the firm Arthur Andersen to make investors remain interested in the shares sold Enron. The population in this study were all auditors working in the public accounting firm in Central Java and Yogyakarta. Sampling was done by using a convenience sampling method and the total sample of 73 respondents. Primary data collection method used is the questionnaire. Data were analyzed using multiple linear regression model. The results showed that the intervention of client management and relationship duration audit positive effect on auditor independence, while the termination of audit, audit tight time budget and no significant negative effect on the independence of auditors. While the audit fees but not significant positive effect on the auditor independence.Keywords: Client Management Interventions, Termination of Auditors, High Audit Fees, Audit Tight Time Budget, Length of Relationship with The Audit Client and Auditor Independence
FAKTOR-FAKTOR YANG MEMPENGARUHI UNDERPRICING SAHAM PADA PENAWARAN UMUM PERDANA DI BURSA EFEK INDONESIA TAHUN 2012-2015 Inten Palupi, 13.05.52.0180; 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 aimed to examine the effect of underwriter’s reputation, corporate profitability (ROA), financial leverage (DER), firm’s scale and firm’s age on the level of underpricing with the case study companies on the Stock Exchange Indonesia periode from 2012 to 2015. The research used purposive sampling method . Secondary datas were used and obtained from the Indonesian Stock Exchange by using Multiple Regression analysis testing to prove the research’s hypothesis. The results shows that the underwriter's reputation, corporate profitability (ROA), and financial leverage (DER) affected the underpricing negatively. The scale of companies affected on the level of underpricing positively and the firm’s age do not significantly affected the level of underpricing.Keywords: Underpricing, Underwriter’s Reputation, Corporate Profitability (ROA), Financial Leverage (DER), Firm’s Scale and Firm’s Age

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