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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
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PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, LEVERAGE, FREE CASH FLOW DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI Lely Nurma Jayanti, 13.05.62.0026; 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

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Abstract

Earnings management is the decision of the manager to choose a specific accounting policy that is deemed to be able to achieve the desired goals, whether to increase profits or reduce the level of losses reported.This study aims to examine the effect of managerial ownership, audit committee, institutional ownership, board of commissioner, leverage, free cash flow, and firm size to earnings management on manufacturing at BEI during 2013-2015 period. The population in this study are all companies engaged in the manufacturing sector listed on the Indonesia Stock Exchange (BEI) in 2013-2015. The sampling technique used purposive sampling technique that is choosing the sample with certain criteria according to the desired by the researcher, where according to the predefined criteria there are 43 samples. The analysis technique used is multiple regression. Based on the discussion of the results of this study shows that: managerial ownership, audit committee, leverage, free cash flow negatively affect earnings management. Whereas in institutional ownership variable, board of commissioner and firm size have no effect to earnings management.Keywords: Managerial Ownership, Audit Committee, Institutional Ownership, Board Of Commissioners, Leverage, Free Cash Flow, and Company Size
PENGARUH INDEPENDENSI, KOMPETENSI, DAN PROFESIONALISME TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Auditor Internal BPKP di Jawa Tengah) Yolanda Esperanza Nugroho, 13.05.52.0035; Jaeni, Jaeni
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 aimed to examine the effect of independency, competency,and profesionalisme on audit quality which auditor ethics is moderated. Especially in teh internal auditor working on the BPKP in Central Java. The population in this study were all auditors working on the BPKP in Central Java. Sampling was done using method random sampling which Disproportionate stratified random sampling and sample size were 72 respondents. The primary data collection method used survei method was used a questionnaire . Data were analyzed using technical analyze Moderate Regression Analyze (MRA). The result showed that the independency, competency, and profesionalisme affect the quality of the audit. And for moderation variable between independency and auditors ethics influence to quality of audit. While competency variable and profesionalisme variable with auditor ethics have no effect on quality audit.Keywords: Independency, Competency, Profesioalisme, Auditors Ethics, Quality of Audit
ANALISIS FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD (STUDI EMPIRIS PADA PERUSAHAAN PROPERTIES DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015) Jenar Zharif Trihono, 13.05.52.0143; Setyowati, Widhy
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 objective is to analyze fraud diamond influence which is proxied by financial stability, external pressure, financial target, industry character, auditor change, directors change, toward fraudulent financial statement on properties and real estate companies registered in Bursa Efek Indonesia (BEI) during 2013-2015 period. The samples used are 47 properties and real estate companies .The sampling method is purposive sampling with research period during 2013 to 2015. Correlation and influence between the variables are explained by using multiple linear analysis method.Research result shows that financial stability does not effecting, external pressure and financial target effect is significant negative, nature of industy, change in auditor, directors change do not effecting toward fraudulent financial statement.Keywords: Fraud Diamond, Fraudulent Financial Statement, Financial Stability, External Pressure, Financial Target, Industry Character, Auditors Change, Directors Change
PENGARUH PENGUNGKAPAN CSR, KEPEMILIKAN INSTITUSIONAL, DIVERSIFIKASI, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN (Study Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2013-2015) Wahyu Tri Setyoasri, 13.05.52.0200; Poerwati, Tjahjaning
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 analyze the influence of CSR disclosure, institutional ownership, diversification, capital structure, and firm size on the company's financial performance. In this study the sample used is manufakturing companies listed on the Indonesia Stock Exchange (BEI) in 2013-2015. Sampling technique in this research use purposive sampling. The technique of data testing using multiple linear regression analysis. The result of analysis shows that CSR variable has an effect on to company financial performance. Institutional ownership affects the company's financial performance. Diversification does not affect the company's financial performance. Capital Structure affect the financial performance of the company. The size of the company affects the financial performance of the company.Keywords: CSR, Institutional Ownership, Diversification, Capital Structure, and Firm Size, Corporate Financial Performance
FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2013-2015 Winda Zuliyanti, 14.05.62.0005; Indarti, MG. Kentris
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 factors that affect stock returns in manufacturing companies food and beverage sector listed on the IDX period 2013-2015. This research is conducted at Indonesia Stock Exchange by using unit analysis of manufacturing company of food and beverage sector. Sampling method using purposive sampling, that is sample determination technique by using certain criteria. The relationship or influence between variables is explained by using multiple linier regression analysis method and hypothesis test (t test). The results showed that the variable Return On Equity (ROE) has a negative and significant effect on stock returns, variable Current Ratio (CR) has no significant effect on stock return, Debt to Equity Ratio (DER) variable has no significant effect on Stock returns and exchange rate variables have a negative and significant effect on stock returns.Keywords: ROE, CR, DER, EPS, Exchange Rate and Stock Return
PENGARUH INTELLECTUAL CAPITAL DAN INTELLECTUAL CAPITAL DISCLOSURE KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2013-2015) Aprilia Prastiwi, 13.05.52.0248; Susilowati, Yeye
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 intellectual capital and intellectual capital disclosure influence to the financial performance. In this study popuation are used companies registered inManufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013-2015.The sampling technique using purposive sampling. Mechanical testing data is to use a multipe linear regression analysis. The analysis showed that the variables Physical Capital (VACA) positif significant effect on influence to the financial performance. Human Capital (VAHU) positif significant effect on influence to the financial performance. Structural Capital Value Added (STVA) and (ICD) do not have any influence to the financial performance.Keywords: Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA),Intellectual Capital Disclosure (ICD), Return on Assets (ROA)
PENGARUH BUDAYA ORGANISASI, PENGALAMAN, OTONOMI, PROFESIONALISME DAN AMBIGUITAS PERAN TERHADAP KINERJA AUDITOR (Studi Empiris Pada KAP di Jawa Tengah) Indah Dwi Ratnasari, 13.05.52.0053; 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 aimed to examine the effect of Organizational culture, experience of auditor, autonomy, profecionalism, and role ambiguity of audit performance The population in this study were all auditors working in the public accounting firm in Central Java. Sampling was done using purposive sampling method and sample size were 65 respondents. The primary data collection method used survei method was used a questionnaire . Data were analyzed using multiple linier regression model. Result of research indicate that the variables Organizational culture, experience of auditor, autonomy, and profecionalism have significant positive effect to audit performance, while role ambiguity variable has significant negative effect to auditor performance.Keywords: Organizational Culture, Experience of Auditor, Autonomy, Profecionalism, Role Ambiguity and Auditor Performance
FAKTOR-FAKTOR YANG MEMPENGARUHI STUKTUR MODAL (Study Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada tahun 2013-2015) Desi Yuni Pratiwi, 13.05.52.0064; 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 aims to determining the effect of company size, liquidity, profitability, business risk and asset structure on capital structure at manufacture company listed in Indonesian Stock Exchange 2013-2015. In this study popuation are used companies registered in Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013-2015 . The sampling technique using purposive sampling. Mechanical testing data is to use a multipe linear regression analysis. The results of this study show that company size significant positive correlation to capital structure, Liquidity and profitability significant negative correlation to capital structure. While business risk and asset structure had no significant effect on the capital structure. Key word : Company Size, Liquidity, Profitability, Business Risk, Asset Stucture and Capital Stucture.Keywords: Company Size, Liquidity, Profitability, Business Risk, Asset Stucture and Capital Stucture
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)
FAKTOR–FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2014-2016) Dianna Soegiharmanto Putri, 13.05.52.0054; 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

The purpose of this research was to determine the effect size of the Public Accounting Firm (KAP), the size, growth of client companies, turnover manajamen, audit opinion, financial distress, to the auditor switching. This research uses explanatory study, the research describes the relationship between variables. The type or types of relationships in this study is a causal link between one or more variables. Samples were taken by using purposive sampling technique. Samples were 144 companies from 429 companies listed in Indonesia Stock Exchange in 2014-2016. Hypothesis in this research are tested by logistics regression analytical method in SPSS 23 sofware. The results indicate that firm size showed negative and significant effect on auditor switching. Size of client, growing of client company, Change of management, audit opinion and financial distress not showed effect on auditor switching.Keywords: Auditor Switching, Firm Size, Size of Client, Growth of Client Company, Change of Management, Audit Opinion and Financial Distress

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