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
 147   148   149   150   151 
PENGARUH PBV, DPR, ROE, DAN EPS TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2014 Dhimas Arvico, 13.05.52.0138; 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

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

Abstract

This study aims to examined and analyzed the effect of PBV, DPR, ROE, and EPS to stock return 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 2011-2014 that reported complete annual report and published in Indonesian Capital Market Directory. Samples are included in the criteria of this study were 160 companies using purposive sampling method. This research data analysis methods using the multiple linear regression analysis. The results showed that EPS have positive effect toward stock return. Whereas PBV, DPR, and ROE not significance on the stock return.Keywords: Price Book Value, Divident Payout Ratio, Return On Equity, Earnings Per Share and Stock Return
PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di BEI Tahun 2011-2015) Imas Hening Hikmahwati, 13.05.52.0147; Badjuri, Achmad
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

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

Abstract

This study aims to examine the effect of financial performance, firm size and corporate governance on the disclosure of sustainability report on mining companies in Indonesia stock exchange. The population of this study is a mining company listed on the Indonesian Stock Exchange (BEI) during 2011-2015 reporting sustainability report. The samples included in this research criteria were 35 companies using purposive sampling method. Methods of data analysis in this study using multiple linear regression analysis with SPSS program 19. The result of the research shows that profitability and liquidity variables have a significant positive effect on sustainability report disclosure, firm size has significant negative effect to sustainability report disclosure, while audit committee, board of directors, and independent board of commissioner have no effect on sustainability report disclosure.Keywords: Disclosure of Sustainability Report, Profitability, Company Size, Audit Committee, Board of Directors, and Independent Board of Commissioners
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK (Studi Pada UKM di Kota Semarang) Ita Purnawati, 13.05.52.0151; Meita Oktaviani, Rachmawati
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

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

Abstract

This research aims to analyze the factors that affect individual taxpayers in meeting their to pay taxes obligations. This research consists of four independent variables and one dependent variables. Independent variables in this research is the knowledge and understanding of taxation, perception of the tax system, quality of service a fiscus, and awareness a taxpayer. While the dependent variables in this research is the willingness to pay taxes.This research uses convinience sampling technique a number of 83 respondents. Respondents of were sampled in this study is an individual taxpayer who have business and registered in the Ministry of Cooperatives and SMEs Semarang City. Analysis of research data using multiple linear analysis with SPSS 17.0 program.Based on the results of the analysis has been done, this research show that awareness a taxpayer and knowledge & understanding of taxation have not significant effect toward willingness to pay taxes. Quality of service a fiscus and a good perception of the tax system have a significant of positive effect toward willingness to pay taxes.Keywords: Knowledge and Understanding of Taxation, Perception of The Tax System, Quality of Service a Fiscus, Awareness a Taxpayer, Willingness to Pay Taxes
PENGARUH UNDERWRITER, UMUR PERUSAHAAN, UKURAN PERUSAHAAN, PROFITABILITAS, FINANCIAL LEVERAGE, JENIS INDUSTRI TERHADAP UNDERPRICING (Studi pada Perusahaan yang Melakukan IPO yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2015) Hanif Rifa’i, 13.05.52.0152; Lisiantara, G. Anggana
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

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

Abstract

Underpricing is a phenomenon where stock prices at initial offerings are lower than those of stocks traded on the secondary market. Companies that do initial offer avoids the occurrence of underpricing, because the company does not get the maximum funds from the sale of its first stock. So this study aims to examine the factors - factors that affect the level of Underpricing period 2011 - 2015. The population used in this study are all companies that conduct Initial Public Offering in Indonesia Stock Exchange (BEI) in 2011 - 2015. The sample research is determined by purposive sampling method. The sample used is 90 companies. Hypothesis testing using multiple regression analysis. The result of this research model shows that (1) Underwriter has significant negative effect on underpricing; (2) The age of the Company has no effect on underpricing; (3) Company size does not affect underpricing; (4) Return On Assets (ROA) has no effect on underpricing; (5) Financial Leverage (FL) has no effect on underpricing (6) Industry type has no effect on underpricing. This means that the high underwriter variable can affect the underpricing level.Keywords: Underpricing, Underwiter, Age of Company, Company Size, Return On Assets (ROA), Financial leverage (FL), Industry Type
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, LIKUIDITAS, PROFITABILITAS, DAN KINERJA LINGKUNGAN HIDUP TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) TAHUN 2012 – 2015 Ratna Fauziyyah Age, 13.05.52.0154; Aini, Nur
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

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

Abstract

This study aims to examine the effect of firm size, leverage, liquidity, profitability, and environmental performance on the disclosure of Islamic social reporting on companies listed in the Jakarta Islamic Index. The population in this study is a companies listed in the Jakarta Islamic Index during of the years 2012-2015. The sample in this study using purposive sampling method, so that the number of companies included in the sample criteria as many as 103 companies. The data analysis method used in this study is multiple linear regression analysis. The results showed that firm size variables have a significant positive effect on ISR disclosure. Leverage has a significant negative effect on ISR disclosure. Liquidity has a significant negative effect on ISR disclosure. Profitability has no significant negative effect. The environmental performance has negatively insignificant effect on ISR disclosure.Keywords: Islamic Social Reporting. firm Size. Leverage. Liquidity. Profitability. Environmental Performance
PENGARUH KEADILAN PAJAK, TARIF PAJAK, TEKNOLOGI & INFORMASI PERPAJAKAN, DAN SELF ASSESSMENT SYSTEM TERHADAP PERILAKU TAX EVASION WAJIB PAJAK ORANG PRIBADI (Wajib Pajak Orang Pribadi yang Terdaftar di KPP Pratama Demak) Yoga Pratama, 13.05.52.0156; Alfasadun, Alfasadun
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

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

Abstract

This study examines aims to know the effect of tax justice, tax rates, technology and tax information, self assessment system on tax evasion behavior. This research was conducted in KPP Pratama (tax office) Demak with individual taxpayer respondents.The population if this study is a personal taxpayer who has freework or business in KPP Pratama (tax office) Demak. Sample used in this research is convenience sampling. Data collection technique using questionnaires filled by the respondents. The total sample obtained in this study were 93 respondents. The data collected then in if with statistical tools that is IBM SPSS Statistik 16.0. The result of this study indicate that tax justice, tax rates, technology &information taxation, self assessment system simultaneously affect the behavior of tax evasion. Variable of tax justice and self assessment system partially no effect on tax behavior. While the taxe rate and technology & information taxation variable affect the tax evasion behavior.Keywords: Tax Justice, Tax Rates, Technology & Information Taxation, Self Assessment System, Tax Evasion Behavior
PENGARUH STRUKTUR AUDIT, KONFLIK PERAN, KETIDAKJELASAN PERAN, PEMAHAMAN GOOD GOVERNANCE, GAYA KEPEMIMPNAN, BUDAYA ORGANISASI, DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR (Studi Empiris Pada KAP di Semarang) Adi Kurniawan, 13.05.52.0164; Alfasadun, Alfasadun
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

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

Abstract

This study examined the influence of role conflict, role ambiguity, leadership style, organizational culture, and organizational commitment on the performance of auditors ( Empirical Study on Public Accounting Firm in Semarang ). This study used five independent variable and one dependent : Audit Structure, role conflict, role ambiguity, Understanding of good governance, leadership style, organizational culture, organizational commitment and performance of auditors. The population in this study is the auditor who worked on Public Accounting Firm in Semarang. The research sample was obtained through survey method on Public Accounting Firm in Semarang. Data collection techniques using questionnaires filled out by the respondents that teh auditors. The total sample were obtained and used in the study was 46. The results obtained are Audit Structure, role conflict, role ambiguity, Understanding of good governance, leadership style and organizational culture does not affect the performance of auditors while organizational commitment affect the performance of auditors.Keywords: Audit Structure, Role Conflict, Role Ambiguity, Understanding of Good Governance, Leadership Style, Organizational Culture, Organizational Commitment, Performance of Auditors
PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS, PROFITABILITAS, LEVERAGE, UKURAN DEWAN KOMISARIS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2013-2015) Dina Restuti Dewi, 13.05.52.0169; Maryono, Maryono
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

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

Abstract

The purpose of this study is to examine the effect of Company Size, Liquidity, Profitability, Leverage, Size of Board of Commissioners and Institutional Ownership to Disclosure of Corporate Social Responsibility to Manufacturing Companies listed on Indonesia Stock Exchange. The dependent variable in this study is the disclosure of Corporate Social Responsibility and the independent variables are company size, liquidity, profitability, leverage, boardsizeand institutional ownership. The population in this study are all Manufacturing Companies listed in Indonesia Stock Exchange in 2013-2015. A total of 239 samples were met as criteria of this study. This research uses purposive sampling method. The technique of data testing is by using multiple linear regression analysis. The result of the analysis shows that the variables that have significant positive influence are liquidity, board size and institutional ownership, while firm size,profitability and leverage variable has a positive effect is insignificant affect the disclosure of Corporate Social Responsibility in Manufacturing company listed in Indonesia Stock Exchange in 2013 -2015.Keywords: Firm Size, Liquidity, Proftitability, Leverage, Size of Board of Commissioner, and Institusional Ownership and Corporate Social Resposibility Disclosure
PENGARUH MANAJEMEN LABA DAN PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN DENGAN MODERASI KEPEMILIKAN INSTITUSIONAL Heni Sumiyati, 13.05.52.0171; Hardiningsih, Pancawati
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

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

Abstract

This research aims to test and analyze the effect of earnings management and tax planning on the value of companies with institutional ownership as a moderating variable on manufacturing companies listed on the stock exchange Indonesia. The population in this study is 462 manufacturing companies listed on the Indonesia Stock Exchange in 2013-2015. The sample selection was done by purposive sampling method. The analysis technique used multiple linear regression analysis. Moderate quasi model with interaction basis. The result of this analysis shows that the variable of earnings management doesn’t have an effect on company value, tax planning doesn’thave an effect on firm value, institutional ownership have positive significant effect to firm value, tax planning with moderation of institutional ownership has positive significant effect to firm value, firm size has positive significant effect to value Company and profitability have a significant positive effect on company value.Keywords: Profit Management, Tax Planning, Institutional Ownership, Company Size, Profitability
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, AKTIVITAS, MARKET VALUE RATIO, UMUR, JAMNAN, DAN REPUTASI TRUSTEE TERHADAP PERINGKAT OBLIGASI (Perusahaan Non Keuangan Yang Terdaftar Di Bursa Efek Indonesia 2012-2015) Muhammad Prayogi, 13.05.52.0173; Lisiantara, G. Anggana
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

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

Abstract

This study examines the effect of firm size, leverage, profitability, activity, market value ratio, age of bond, guarantee, trustee reputation to bond rating. This research is conducted in Bursa Efek Indonesia by using unit of analysis of non financial company. This sampling method using purposive sampling with research period of 2012 until 2015. The relationship and / or influence between variables is explained by multiple linear analysis techniques The results of this study indicate that leverage and guarantee have a significant effect, while firm size, profitability, activity, market value ratio, age, and trustee reputation have no significant effect on bond rating.Keywords: Bond Rating, Firm Size, Leverage, Profitability, Activity, Market Value Ratio, Age of Bond, Guarantee, Trustee Rreputation

Page 149 of 242 | Total Record : 2418

 147   148   149   150   151 

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