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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
 146   147   148   149   150 
ANALISIS PENGARUH STRUKTUR KEPEMILIKAN SAHAM DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING (Studi Pada Perusahaan LQ45 yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015) Angga Prasetia, 13.05.52.0091; Srimindarti, Ceacilia
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students' Journal of Accounting and Banking

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Abstract

The purpose of this study is to analyze the effect of stock ownership structure and firm size on the disclosure of intellectual capital with profitability as a moderating variable. The sample used LQ45 company listed in BEI period of 2013-2015. The population is taken by purposive sampling method, and that fulfill the sample selection criteria. The sample used is 118 companies. Analysis that used in this study is multiple regression analysis and regression moderation analysis. The results of this study found that firm size variables have a significant effect on intellectual capital disclosure, while the variable ownership structure has no significant effect on the disclosure of intellectual capital. Profitability does not moderate the effect of stock ownership structure and firm size on intellectual capital disclosure.Keywords: Share Ownership Structure, Company Size, Profitability (ROA), and Intellectual Capital Disclosure
PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015) Eko Mujiyanto, 13.05.52.0092; Sunarto, Sunarto
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to examined and analyzed the effect of proportion of independent commissioner’s board, audit committee, firm size and profitability to firm value on manufacturing companies listed in the 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 187 companies using purposive sampling method. This research data analysis methods using the multiple linear regression. The results showed that proportion of independent commissioner’s board and Audit Committee has no significant on firm value. Whereas firm size and profitability has positive significant effect on firm value.Keywords: Firm Value, Proportion of Independent Commissioner’s Board, Audit Committee, Firm Size and Profitability  
PENGARUH KOMISARIS INDEPENDEN, LEVERAGE, PROFITABILITAS, DAN TIPE AUDITOR TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL (Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2016) Arista Irfan Prakoso, 13.05.52.0106; Suwarti, Titiek
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Abstract

The era of globalization has changed the business strategy of a business based on labor to a knowledge-based business. Intellectual capital becomes an important factor for companies in improving competitiveness. This study aims to analyze the influence of independent commissioners, leverage, profitability, and type of auditors to the disclosure of Intellectual capital. The population of this study are all food and beverage companies listed in Indonesia Stock Exchange 2012-2016. The sample was chosen using purposive sampling method and obtained 48 samples of food and beverage companies. Sources of data obtained through the website of BEI, the website of each company, and ICMD. Analysis method used in this research is multiple linear regression analysis. The results of this study indicate that the independent commissioner have significant influence on intellectual capital disclosure, leverage has no significant effect on intellectual capital disclosure. profitability has no significant effect on intellectual capital disclosure, and auditor type has a significant effect on intellectual capital disclosure.Keywords: Intellectual Capital Disclosure, Independent Commissioner, Leverage, Profitability, and Type of Auditors
PENGARUH RETURN ON ASSET (ROA), UKURAN PERUSAHAAN, LEVERAGE, PROPORSI DEWAN KOMISARIS INDEPENDEN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONDESIA TAHUN 2011-2015 Muhammad Fauzan, 13.05.52.0112; Lisiantara, G. Anggana
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Abstract

This study examined the effect of the return on asset (ROA), company size, leverage, the proportion of independent commisioner board, and institutional ownership to the tax avoidance. This research was conducted at the Indonesian Stock Exchange by using analysis unit automotive and component that have gone public. The sampling method using purposive sampling the study period of 2011 to 2015. The relationship and influence between variables or described by using multiple regression analysis. The results showed that leverage and institusional ownership have significant positive effect to the tax avoidance. Company size has significant negative effect to the tax avoidance. Return on asset (ROA) and the proportion of independent commisioner board have non significant positive effect to the tax avoidance.Keywords: Return On Asset (ROA), Company Size, Leverage, The Proportion Of Independent Commisioner Board, Institutional Ownership, and Tax Avoidance
PENGARUH UKURAN PERUSAHAAN, REPUTASI AUDITOR, KOMITE MANAJEMEN RISIKO, KOMISARIS INDEPENDEN, DAN KONSENTRASI KEPEMILIKAN TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT Anggi Anindya Ramadhani, 13.05.52.0096; Wahyu Widati, Listyorini
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Abstract

This study aimed to examine the effect of Firm Size, Auditor Reputation, Risk Management Committee, Independent Commissioners, and Ownership Concentration ofEnterprise Risk Management. This study focused on manufacturing companies listed in Indonesia Stock Exchange (BEI) period 2013-2015. This study 177 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 Auditor Reputation, Risk Management Committee, and Independent Commissionershasno effect on Enterprise Risk Management. Firm Size and Ownership Concentration has effect on Enterprise Risk Management.Keywords: Enterprise Risk Management, Firm Size, Auditor Reputation, Risk Management Committee, Independent Commissioners, and Ownership Concentration
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Agung Hidayat Qisthie, 13.05.52.0122; Nurhayati, Ida
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Abstract

The purpose of this research is to analyze the influence of liquidity, leverage, company size, sales growth, institutional ownership, managerial ownership, and independent commissioner to financial distress. Financial distress is a condition in which the company has financial difficulties. This research is done because financial distress is a serious problem for the company because it can impact on bankruptcy. The population in this study is the data of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the year 2013-2015. Sample selection using purposive sampling method and obtained 142 data of manufacturing company. Sources of data in this study using secondary data obtained from the website www.idx.co.id. The method of analysis used in this research is logistic regression analysis. The results of this study indicate that (1) liquidity has a significant influence on financial distress, (2) leverage has a significant influence on financial distress, (3) firm size has no significant effect on financial distress, (4) sales growth has influence (5) institutional ownership has no significant effect on financial distress, (7) independent commissioners have no significant effect on financial distress.Keywords: Financial Distress, Liquidity, Leverage, Company Size, Sales Growth, Institutional Ownership, Managerial Ownership, and Independent Commissioner
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL MEDIASI (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2013-2015) Mohamad Arif Khakim, 13.05.52.0127; Suwarti, Titiek
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Abstract

This study aims to examined and analyzed the effect of profitability and leverage on firm value with corporate social responsibility as a mediation variable on manufacturing companies listed in the Indonesia Stock Exchange. The population of this research is manufacturing companies listed in the Indonesia Stock Exchange (IDX) wich reports the annual report and financial statements wich complete during the year 2013-2015 in a row. The samples are included in the criteria of this study were 165 companies using purposive sampling method. This research data analysis methods using the multiple linear regression analysis. The result of the research shows that the first model profitability variables do not have an effect on corporate social responsibility (CSR) and leverage variable have effect to corporate social responsibility (CSR). In the second model profitability, leverage, and corporate social responsibility (CSR) have effect to firm value. As a mediation variable corporate social responsibility (CSR) is not able to mediate the relationship of profitability and leverage to the firm value. Keywords: Firm Value, Corporate Social Responsibility, Profitability, Leverage
PENGARUH PROFITABILITAS, STRUKTUR MODAL, CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNING RESPONSE COEFFICIENT (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Ema Widiastuti, 13.05.52.0128; Suwarti, Titiek
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Abstract

This study aims to examine and analyze the effect of profitability, capital structure, corporate social responsibility towards earning response coefficient at manufacturing companies listed on the Indonesia Stock Exchange). The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) from 2013-2015. Sampling technique in this research is done by using purposive sampling method and obtained by total of 144 samples of data observation. The data obtained were analyzed by using multiple linear regression analysis. The results of hypothesis testing can be concluded that (1) Profitability has no effect on earning response coefficient. (2) Capital structure has no effect on earning response coefficient. (3) CSR has a positive effect on earnings response coefficient (ERC), meaning that the higher the disclosure index of CSR information then the earning response coefficient will increase.Keywords: Profitability, Capital Structure, Corporate Social Responsibility and Earning Response Coefficient
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PROPERTY & REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2012-2014 Noor Rahmat Agus Putranto, 13.05.52.0131; Wardjono, Wardjono
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Abstract

This study examines the effect of asset growth, firm size, profitability, asset structure, firm age, cash holding, and liquidity on capital structure. This study uses data of property & real estate companies listed in Indonesia Stock Exchange (IDX). The sampling method in this research used purposive sampling with the observation period from 2012 to 2014. The data is processed as many as 111 companies. The relationship and (or) influence between variables are explained by using multiple regression analysis method. The results showed that firm size and firm age had a positive effect on capital structure; asset structure and liquidity had a negative effect on capital structure; asset grwoth, profitability and cash holding had no effect on capital structure.Keywords: Asset Growth, Firm Size, Profitability, Asset Structure, Firm Age, Cash Holding, Liquidity and Capital Structure
FAKTOR-FAKTOR YANG MEMPENGARUHI PERINGKAT OBLIGASI PADA PERUSAHAAN KEUANGAN (PERIODE 2012-2015) Rendy Anggara, 13.05.52.0134; Lisiantara, G. Anggana
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Abstract

The study examines the effect Profitability, Liquidity, Leverage, Company Size, Secure, Mature, and Auditor Reputation on Bond Rating. The population in this research is financing companies that issued the bond and listed in Indonesian Stock Exchange period 2012-2015. The sampling method used purposive sampling with the observation period from 2012 to 2015. Relationship and (or) influence between variable is described by using multiple regression analysis. The result of this study indicate that Liquidity and Company Size has negative effect on Bond Rating. Whereas Leverage, Mature, and Auditor Reputation has positive effect on Bond Rating, also Profitability and Secure has no effect on Bond Rating.Keywords: Bond Rating, Profitability, Liquidity, Leverage, Company Size, Secure, Mature, and Auditor Reputation

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