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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
 148   149   150   151   152 
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, PROFITABILITAS DAN TIPE AUDITOR TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL (Studi empiris pada perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2013-2016) Fita Aprilian, 13.05.52.0178; 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

This study aims to examine the effect of firm size, firm age, profitability and type of auditor to intellectual capital disclosure. This research use independent variable that is company size, company age, profitability and auditor type. While the dependent variable is the disclosure of intellectual capital. The population in this study are property and real estate companies listed on Indonesia Stock Exchange 2013-2016. The sample was chosen using purposive sampling method and obtained 158 samples of property and real estate companies. The method of analysis used in this study is multiple regression analysis with SPSS version 21 for windows. This study proves that firm size influences intellectual capital disclosure, auditor type has an effect on intellectual capital disclosure, firm age does not fall to intellectual capital disclosure, and profitability does not fall to intellectual capital disclosure.Keywords: Intellectual Capital Disclosure, Company Size, Company Age, Profitability, Audit Type
PENGARUH MODAL INTELEKTUAL DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN EARNING PER SHARE SEBAGAI VARIABLE INTERVENING Ravenski Nadia Friesta, 13.05.52.0199; Hardiningsih, Pancawati
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Abstract

Value of the company describe the good or bad management in managing the company, because of the decisions taken will affect the decisions and impact on the value of the company. The Purpose of this study is to examined the effect of Intelectual Capital and Corporate Social Responsibility to the company value with Earning Per Share as an intervening variable. The samples used in this study is the banking companies listed on the Indonesia Stock Exchange (IDX) on 2013-2015. Based on purposive sampling method obtained by 65 companies. This study used multiple linear regression with path analysis to determine the effect of mediation. The results showed that intellectual capital had positive effect on the Company value and Corporate social responsibility has no effect to the companay value. Earning per share as the mediation variable can’t influence the relation of intelectual capital to the company value.Keywords: Intellectual Capital, Corporate Social Responsibility, Earning Per Share, Company Value
FAKTOR PENENTU PENGUNGKAPAN INTELLECTUAL CAPITAL (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015) Wahyu Aprilia, 13.05.52.0206; Jaeni, Jaeni
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 and analyzes the influence of company size, leverage, profitability, age and independent commissioner to intellectual capital disclosure. Company size, leverage, profitability,age and independent commissioner which is the independent variable in this study. Disclosure of intellectual capital is the dependent variable. The total sample was 90 banking companies listed at BEI start from 2013 to 2015 were determined through purposive sampling. This study analyzed the annual reports of companies using content analysis. Data analysis was performed with the classical assumption, hypothesis testing and regression analysis method. The results showed that the size of the company, profitability, and independent commissioner positive effect, while the leverage and age of the company has no effect on intellectual capital disclosure.Keywords: Size, Leverage, Profitability, Company Age, and Independent Commissioner, Intellectual Capital Dislosure
FAKTOR-FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN (Study Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada tahun 2014-2016) Ina Dwi Indrayani, 13.05.52.0224; Wahyudi, Djoko
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 analyze the influence of institutional ownership, independent commissioner, external auditor, firm size, and leverage to integrity of financial statement. The population of this study is companies registered in Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2016 . The sampling technique using purposive sampling and mchanical testing data is to use a multipe linear regression analysis.The analysis showed that the variables institutional ownership, independent commissioner and firm size had no effect on integrity of financial statement. External auditor and leverage had effect on integrity of financial statement.Keywords: Institutional Ownership, Independent Commissioners, External Auditors, Firm Size, Leverage, Integrity of Financial Statements
FAKTOR–FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL (Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia periode 2013-2015) Bellar Minus Ricki Turnip, 13.05.52.0239; Wahyudi, Djoko
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 profitability, firm size, liquidity and asset structure on capital structure. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange 2013-2015. Sampling method using purposive sampling with research period year 2013 until 2015. Relationship and or influence between variables is explained by using method of multiple regression analysis. The results of this study indicate that the profitability and size of the company does not affect the capital structure. While liquidity and asset structure affect the modular structure.Keywords: Capital Structure (DER), Profitability (ROE), Company Size, Liquidity (CR) and Asset Structure (SA)
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Ria Adhotul Khasanah, 13.05.52.0243; 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

The study examines the effect of profitability, asset structure, growth of company, farm size, business risk, tax dan liquidity on capital structure. This research on manufacturing company on the Indonesian Stock Exchange by using a go public. The sampling method used purposive sampling with periode from 2013 to 2015. The data are processed as many 179 companies. The thechnique of data testing using multiple linear regression analysis. The results showed that the profitablility, asset structure, and liquidity has negative effect and significant to the capital structure, growth of company has positive effect and significant to the capital structure, farm size, business risk, and tax does not have any influence to the capital structure.Keywords: Profitability, Asset Structure, Growth of Company, Farm Size, Busines Risk, Tax dan Liquidity
FAKTOR-FAKTOR PENENTU TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI JAWA TENGAH TAHUN 2013-2015 Agus Budi Prasetyo, 14.05.62.0024; Badjuri, Achmad
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 size of the local government, intergovernmental revenue, age of the of the local government, size legislative, number of population, original local government revenue and functional differentiation of the local government to disclosure of the Local Government Financial Report (LGFR) distric/city of central java province. The population of this research is Indonesia’s local government distric/city of central java province with sample Local Government Financial Report (LGFR) during the years 2013 to 2015. Samples are included in the criteria of this study were 105 Local Government Financial Report (LGFR) using purposive sampling method. Methods of data analysis in this study using multiple linear regression analysis using SPSS 20. The results showed that the variables of size legislative and original local government revenue significant positive effect to disclosure of the level Local Government Financial Report (LGFR), while size of the local government, intergovernmental revenue, age of the of the local government, number of population and functional differentiation of the local government have no effect to disclosure of the level Local Government Financial Report (LGFR).Keywords: Size of The Local Government, Intergovernmental Revenue, Age of The of The Local Government, Size Legislative, Number of Population, Original Local Government Revenue and Functional Differentiation
FAKTOR-FAKTOR YANG MEMPENGARUHI PENYALURAN KREDIT PADA BPR NUSAMBA GROUP PERIODE 2013-2015 Puji Lestari, 14.05.62.0013; Badjuri, Achmad
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 study is to analyze the influence of Third Party Funds (TPF), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Return on Assets (ROA), and Non Performing Loan (NPL) to distribution of credit. This research used the rural bank. The population of this study was all rural banks of Nusamba Group network during period 2013 to 2015. The number of samples in this study are 19 rural banks using purposive sampling method. Methods of data analysis in this study using multiple linear regression analysis using SPSS 20. The results of this study showed that the variables of Third Party Funds (TPF) and Loan to Deposit Ratio (LDR) have positive and significant influence to distribution of credit. Meanwhile Capital Adequacy Ratio (CAR) and Return on Assets (ROA) have positive and insignificant influence to distribution of credit, and Non Performing Loan (NPL) has negative and insignificant influence to distribution of credit. Keywords: Third Party Funds (TPF), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Return on Assets (ROA), Non Performing Loan (NPL), Distribution of Credit
KEPERCAYAAN MASYARAKAT, PENGETAHUAN PERPAJAKAN, DAN TINGKAT EKONOMI TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI BANGUNAN DENGAN KONTROL PETUGAS KELURAHAN KABUPATEN SLEMAN SEBAGAI VARIABEL MODERATING Ridhan Azka Hani Fanu, 15.05.62.0012; Jaeni, Jaeni
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Abstract

This research was conducted with the aim to analyze public trust, knowledge of taxation, and economic level to taxpayer compliance in paying property tax with Sub Districts officer control as moderating variable.. The sample used in this study is the taxpayer building 2012-2015 in Sleman District. The method in sample selection in this study using sampling method. The number of samples in this study as many as 100 taxpayers in the district of Sleman. The hypothesis in this study was tested by using multiple linear regression analysis tools.The results showed that: The influence of Public Beliefs and Knowledge Taxation on taxpayer compliance in paying the has a significant positive effect, the influence of Economic Level on Taxpayer compliance in paying PBB in no significant effect. Sub Districts Officers' Control strengthens the Community's Trust on the Taxpayer Compliance in Sleman District. Sub Districts Officers Control does not strengthen Knowledge of Taxation and Economic Level to Taxpayer Compliance in Sleman City.Keywords: Public Trust, Knowledge of Taxation, and Economic Level
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, UKURAN DEWAN KOMISARIS, LEVERAGE DAN LIKUIDITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSBILITY (CSR) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI (Studi kasus pada Perusahaan Manufaktur yang terdaftar di BEI pada Tahun 2014-2016) Wahyudiastutik, 15.05.62.0014; Wahyudi, Djoko
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 purposes of this research are to analyze and test the influence of company’s external and internal variables with disclosure of CSR at manufacturing companies which listed in Bursa Efek Indonesia on 2014-2017. The ratio that used in the research are the measure of company, profitability, the measure of board commissioners, leverage and liquidity. The method of this research is purposive sampling. The samples are 60 manufacturing companies which taken periodically. Multiple linear regression is used for analyzing the influence of independent variable to dependent variable. The tests of hypothesis are using f test and t test with 5% significance. The result of determinant coefficient test is 75.1% CSR which can explained by the measure of company, profitability, the measure of board commissioners, leverage and liquidity. Meanwhile 24.9% CSR is explained by the other factor in the other variable. The result of t test is the measure of company and profitability variable are influenced to CSR and the measure of board commissioners, leverage and liquidity aren’t.Keywords: The Measure of Company, Profitability, The Measure of Board Commissioners, Leverage and Liquidity, Corporate Social Responsibility

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