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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
 153   154   155   156   157 
PENGARUH UKURAN PERUSAHAAN, INTENSITAS PERSEDIAAN, FINANCIAL LEVERAGE, RASIO LANCAR, DAN STRUKTUR KEPEMILIKAN TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia 2014-2016) Bambang Tugiyono, 13.05.52.0187; 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 research aims to analyze the selection that influence a company's decision to use the methods of inventory valuation in its financial statements. The research examines five independent variables were it testedfirm size, the intensity of the inventory, financial leverage, current ratio, and the structure of ownership. While the dependent variable, namely the FIFO method of inventory valuation and average. The sampling method in this research using purposive sampling the study period of 2014 to 2016. The relationship and or influence between independent variables and the dependent variable is explained by using logistic regression analysis. The results of the study are as follows: the size of the company, ownership structure significantly influence the selection method of inventory accounting, whereas the intensity of the inventory, financial leverage, current ratio does not significantly influence the selection method of inventory accounting.Keywords: Company Size, Intensity Inventory, Financial Leverage, Current Ratio, Ownership Structure, Selection Inventory Accounting Method
PENGARUH TENURE AUDIT DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL INTERVENING Agustin Yustinawati Tiffani, 13.05.52.0192; Himmawan, Arief
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 research aimed to examine the influence of tenure audit and company size on the integrity of the financial statements with audit quality as intervening variabel. The population in this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period from 2013 to 2015. Sampling technique based on specified criteria namely purposive sampling. The relationship and influence between variabels or described using multiple regression analysis with path analysis. The result of the research shows that of tenure audit has a positive effect on integrity of the financial statements, while company size and audit quality have no effect on integrity of the financial statements. While the tenure audit and company size have a positive effect on audit quality.Keywords: Tenure Audit, Company Size, Audit Quality, Integrity of The Financial Statements
PENGARUH AKRUAL, ARUS KAS OPERASI, UKURAN PERUSAHAAN, DAN TINGKAT HUTANG TERHADAP PERSISTENSI LABA Iis Fitriani, 13.05.52.0203; Indarti, MG. Kentris
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 examines the effect of accrual, operating cash flow, firm size, andthe level of debt to earnings persistence. This reseach was conducted at the Indonesian Stock Exchange periode of 2013 through 2015. Unit manufacturing companies that have gone public. The sampling method using purposive sampling the study period of 2013 through 2015. The analysis technique that used is multiple regression analysis using SPSS 23. As a condition for statistical testing has been done normality test and classical assumption that the result show that distribution is the norm and escaped from the classical assumption. The result showed that accrual and operating cash flow does not effect on earnings persistence. firm sizepositive effect on earnings persistence. The level of debt negative effect on earnings persistence.Keywords: Accrual, Operating Cash Flow, Firm Size, The Level of Debt, and Earnings Persistence
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS PELAYANAN FISKUS, KONDISI KEUANGAN WAJIB PAJAK DAN PREFERENSI RISIKO TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris Pada Wajib Pajak UMKM Di KPP Semarang Timur) Moch Ali Munawar, 13.05.52.0216; 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

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Abstract

This research aims to examine the the factors that affect the quality of service tax, taxpayer financial condition and risk preference to taxpayer compliance. The sampling method of this research used convenience sampling with a sample of 95 respondent from UMKM taxpayer’s in Semarang City. Is this research, data analysis, used by Multiple Regression Analysis. the results of this study indicate that the quality of fiscal services have a significant effect on taxpayer compliance UMKM,while the financial condition of taxpayers and risk preferences have no significant effect on taxpayer compliance UMKM.Keywords: Tax Service Quality, Financial Condition of Taxpayer’s, Risk Preference, and Taxpayer’s Compliance
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN METODE AKUNTANSI PERSEDIAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Miedya Wulansari, 13.05.52.0219; 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

This study examines the effect of inventory variability, firm size, inventory intensity, ownership structure and variability of cost of goods sold, to the selection of inventory accounting methods. This research is conducted at Indonesia Stock Exchange by using unit of analysis of manufacturing company which have go public. Sampling method in this research use purposive sampling with research period year 2013 until 2015. The relationship and or influence between independent variable with dependent variable is explained by using logistic regression analysis method. The results of the research are as follows: firm size, variability of cost of goods sold and ownership structure have a significant effect on the choice of inventory accounting method, while inventory intensity, inventory variability have no significant effect on the choice of inventory accounting method.Keywords: Inventory Variability, Inventory Size, Intensity of Inventory, Managerial Ownership Structure, Variability of Cost of Goods Sold, Selection Inventory Accounting Method
PENGARUH INTEGRITAS, OBYEKTIVITAS, KERAHASIAAN, KOMPETENSI, INDEPENDENSI, KEPUASAN KERJA DAN ETIKA PROFESI TERHADAP KINERJA AUDITOR (Studi Empiris Pada Inspektorat Provinsi Jawa Tengah) Cynthia Pitasari, 14.05.52.0239; 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 research to analyze the influence of integrity, objectivity, confidentiality, competence, independence, job satisfaction and professional ethics to the performance of auditors at the Inspectorate of Local Government in Central Java. The population in this research is auditor and all apparatus of Inspectorate of Central Java Provincial Government involved in examination task with having experience working minimum 2 years, Sampling was conducted using a purposive sampling method and number of samples of 55 respondents. The data were obtained from the primary source,collected by using survey method by distributing questionnaire directly.The data analysis technique used in this research is the technique of multiple regression analysis The results showed that the integrity, objectivity, confidentiality, competence, independence, job satisfaction and professional ethics had a significant positive effect on auditor performance.Keywords: Integrity, Objectivity, Confidentiality, Competence, Independence, Job Satisfaction, Professional Ethics And Auditor Performance 
PENGARUH PEMBIAYAAN JUAL BELI, PEMBIAYAAN BAGI HASIL, NON PERFORMING FINANCING, FINANCING TO DEPOSIT RATIO, CAPITAL ADEQUACY RATIO, BEBAN OPERASIONAL PENDAPATAN OPERASIONAL TERHADAP PROFITABILITAS BANK UMUM SYARIAH PERIODE 2012-2016 Seli Novitasari, 13.05.52.0220; Aini, Nur
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 Sale and Purchase Financing, Profit Share Financing, Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR) and Operational Expense Operating Income (BOPO) on Return On Assets (ROA). The population this research is Islamic Comercial Bank Listed in Bank Indonesia are supervised OJK in 2012 – 2016. The sampling method used purposive sampling with the observation period from 2012 to 2016. Relationship and (or) influence between variable is described by using multiple regression analysis. The results of this study indicate that the Sale and Purchase Financing and Capital Adequacy Ratio (CAR) has no effect on Return On Assets (ROA). Whereas Non Performing Financing (NPF), Financing to Deposit Ratio (FDR) and Operating Expense Operating Income (BOPO) has negative effect on Return On Assets (ROA).Keywords: Return On Assets (ROA), Sale and Purchase Financing, Profit Share Financing, Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR), Operational Expense Operating Income (BOPO)
PENGARUH PROFITABILITAS, SOLVABILITAS, OPINI AUDIT, UKURAN PERUSAHAAN, UKURAN KANTOR AKUNTAN PUBLIK, UMUR PERUSAHAAN DAN LABA RUGI PERUSAHAAN TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2012-2016) Meliana Dian Puspita, 13.05.62.0005; Kartika, Andi
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, solvency, the auditor's opinion, the size of the company, size of public accounting firms, age of the firm and profit and loss company to audit delay on manufacturing companies listed in Indonesia Stock Exchange (BEI). The population of this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) during the years 2012 to 2016 that reported complete financial statements and published in Indonesian Capital Market Directory (ICMD) and IDX website. Samples are included in the criteria of this study were 69 companies using purposive sampling method. Methods of data analysis in this study using multiple linear regression analysis using SPSS 19. The results showed that the variables of profitability and the size of the public accounting firms are significant positive effect on audit delay, variable solvency, the auditor’s opinion, the size of the company and age of the firm are not significant negative effect on audit delay, and variable profit and loss company is not significant positif effect on audit delay.Keywords: Audit Delay, Profitability, Solvency, The Auditor's Opinion, The Size of The Company, The Size of The Public Accounting Firm (KAP), The Age of The Company and Profit and Loss Company
PENGARUH GOOD CORPORATE GOVERNANCE, LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA (Studi pada Perusahaan Publik yang Termasuk Dalam Pemeringkatan CGPI Tahun 2013-2016) Silviya Yenni Marsela, 13.05.62.0013; Maryono, Maryono
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 examine and analyze the influence of good corporate governance, Leverage, profitability and company size to earnings quality. The population is the entire company included in the CGPI ranking for the period of 2013-2016. Sampling technique using purposive sampling. The sample criteria in this study are (a) Companies that follow CGPI ranking in 2012-2016. (b) Companies listed on the Stock Exchange (c) The Company earns a positive profit. Analyzer used is multiple linear regression. The results of the analysis can be concluded that: Good corporate governance positive effect on earnings quality. Leverage has no effect on earnings quality. Profitability has no effect on earnings quality. Company size has a positive effect on earnings quality.Keywords: Good Corporate Governance, Leverage, Profitability, Firm Size and Earnings Quality
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEBIJAKAN DIVIDEN TAHUN 2013-2016 (Studi Empiris pada Perusahaan Manufaktur Subsektor Industri Otomotif dan Komponen, Subsektor Makanan dan Minuman, dan Subsektor Farmasi) Diva Ayu Imanda Sari, 15.05.62.0023; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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This research performed to examine influence of Current Ratio (CR), Debt to Equity Ratio (DER), Return on Asset (ROA), Firm Size, and Firm Growth on Dividend Payout Ratio (DPR) as an independent variabel. Sample for this research were taken using a purposive sampling method from manufacturing companies subsector automotive and component, subsector food and beverage, and subsector of pharmaceutical listed on Indonesia Stock Exchange (BEI) period from 2013 until 2016. Analyze technique that use in this research is multiple regression analysis. The results of this research indicate that Return on Asset (ROA) have significantly positive influence on Dividend Payout Ratio (DPR). Whereas Current Ratio (CR), Debt to Equity Ratio (DER), Firm Size, and Firm Growth hasn’t correlation influence towards Dividend Payout Ratio (DPR).Keywords: Manufacturing Industry, Current Ratio (CR), Debt to Equity Ratio (DER), Return on Asset (ROA), Firm Size, Firm Growth on Dividend Payout Ratio (DPR)

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