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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
 155   156   157   158   159 
PENGARUH RETURN ON ASSET, DEBT TO EQUITY RATIO, EARNING PER SHARE, UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013 - 2015) Sundari Tri Utami Wijayanti, 13.05.52.0162; Nuswandari, Cahyani
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 Return On Assets, Debt To Equity Ratio, Earnig Per Share, Company Size and Liquidity to the value of companies in Manufacturing companies in Indonesia Stock Exchange. The population of this study is a Manufacturing company listed on the Indonesia Stock Exchange (IDX) during the year 2013-2015 which reports the value of the company. The sample included in this research criteria is 270 companies by using purposive sampling method. Methods of data analysis in this study using multiple linear regression analysis with SPSS 20 program.The results showed that the variable return on asset and earnings per share have a significant positive effect on firm value, firm size has a significant negative effect on firm value, debt to equity ratio has positive effect not significant to firm value, while liquidity has negative effect not significant to firm value.Keywords: Firm Value, Retun On Asset, Debt To Equity Ratio, Earning Per Share, Company Size and Liquidity
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL TERHADAP PROFITABILITAS BANK (Studi Pada Bank Umum Yang Go Public di BEI Periode Tahun 2013-2015) Rizka Dyah Lukitasari, 14.05.62.0003; 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 the profitability of banking companies listed on the IDX period 2013-2015. This research is conducted in Bursa Efek Indonesia by using unit of analysis of banking company. 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 result of the research shows that variable of Loan to Deposit Ratio (LDR) has positive and insignificant effect to profitability, so hypothesis 1 is unacceptable, Non Performing Loan (NPL) variable has positive and insignificant effect on profitability, so hypothesis 2 Unacceptable, Good Corporate Governance (GCG) variable has a positive and significant influence on profitability, so hypothesis 3 is acceptable, Net Profit Margin (NPM) variable has positive and significant influence to profitability, so hypothesis 4 is acceptable, variable of Capital Adequacy Ratio (CAR) has a negative and significant influence on profitability, so hypothesis 5 is unacceptable, Inflation variables have a negative and significant impact on profitability, so hypothesis 6 is acceptable.Keywords: LDR, NPL, GCG, NPM, CAR, Inflation and Profitability
PENGARUH ARUS KAS OPERASI, LABA SETELAH PAJAK, DAN PENGUKURAN ARUS KAS TRADISIONAL DALAM MEMPREDIKSI ARUS KAS MASA DEPAN (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016) Amalia Yunika Putri, 13.05.52.0204; Sunarto, Sunarto
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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This study aims to determine the effect of Cash Flow from Operation, Earnings After Tax, Earnings plus Depretiation and Amortization, and Working Capital to predicting Future Cash Flow at manufacture companies which listed in the Indonesia Stock Exchange. The population on this research is all manufacture company in the Indonesia Stock Exchange in 2012 - 2016. The sampling technique used was purposive sampling. The analytical tool was used is Multiple Regression Analysis. Partial results of this study show the Cash Flow from Operation and Earnings After Tax has a significant positive effect in predicting Future Cash Flows, while Earnings plus Depreciation and Amortization, and Working Capital from Operation are not influential in predicting future cash flows.Keywords: CFO, EARNS, EDPR, WCFO, Future Cash Flow
ANALISIS PENGARUH PENGETAHUAN DAN PEMAHAMAN PERPAJAKAN, PELAYANAN FISKUS, KESADARAN PERPAJAKAN, PENDAPATAN WAJIB PAJAK, DAN SISTEM ADMINISTRASI MODERN TERHADAP KEPATUHAN WAJIB PAJAK Dinda Prostina Nukfikhasari, 14.05.62.0031; 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 the influence of knowledge and understanding of taxation, fiscal services, tax awareness, taxpayer income, and modern tax administration system of taxpayer compliance. The population in this study is a four wheel taxpayer in Samsat II Semarang. Sampling was done by using convenience sampling method and the number of samples were 90 respondents. The primary data collection method use was survey method using questionnaire. Data obtained from the  questionnaire were analyzed using multiple linier regression model. The result showed that the variable knowledge and understanding of taxation have a significant negative effect on taxpayer compliance. While tax service variable, tax awareness, taxpayer income, and modern tax administration system have significant positive effect on taxpayer compliance.Keywords: Knowledge and Understanding of Taxation, Fiscal Service, Tax Awareness, Taxpayer Income, Modern Tax Administration System, and Taxpayer Compliance
ANALISIS RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013 - 2015) Dewi Hastuti, 10.05.52.0201; Nuswandari, Cahyani
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 know the influence of financial ratio to profit growth.The sample of this research are manufacturing companies listed on BEI from 2013-2015 were selected using purposive sampling method.The number of samples used counted 243 data from a population of 306 companies. The data used in this research is secondary data. The method of analysis used in this research is multiple linear regression analysis.The results show that Total Assets Turnover (TATO) and Inventory Turnover (ITO) has no effect on profit growth. Current Ratio (CR) and Debt to Equity Ratio (DER) has a negative effect on profit growth. Net Profit Margin (NPM) has a positive effect on profit growth.Keywords: Total Assets Turnover (TATO), Inventory Turnover (ITO), Current Ratio (CR), Debt to Equity Ratio (DER), Net Profit Margin (NPM) and Profit Growth
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2014) Yodhi Yustar Affif Tjokrowardojo, 11.05.52.0008; Nuswandari, Cahyani
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 analysis of factors influencing the dividend policy.This study is performed to examine the effect of Liquidity, Leverage, Growth, Owner Institute and Profitability toward Dividend Payout Ratio (DPR) in manufacture companies that is listed in Indonesian Stock Exchange over period 2012-2014. The data is obtained based on Indonesian Capital Market Directory (ICMD) and Financial Reportfrom Indonesia Stock Exchange (BEI) period 2012-2014. The population in this study are 155 companies listed in Indonesia Stock Exchange in 2012-2014. The sample selection was conducted using purposive sampling of 140 companies. Data testing technique is to use multiple linear regression analysis. The analysis showed that the variables Liquidity, Growth, and Profitability positive effect on dividend policy. While the Leverage, and Owner Institute negative effect on dividend policy.Keywords: Liquidity, Leverage, Growth, Owner Institute, Profitability and Dividend Payout Ratio (DPR)
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN MODAL INTELEKTUAL Andani Parameswari, 12.05.52.0223; 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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This study aims to analyze the effect of profitability, company age, firm size, leverage and growth on intellectual capital disclosure on manufacturing companies listed on the Stock Exchange in the period 2012-2015. In this study the researchers used the entire manufacturing population listed on the BEI in the period 2012-2015. The method used is purposive sampling method. The test equipment in this study used multiple linear regression. The result of this research is profitability have positive effect on intellectual capital disclosure. While the age of the company, firm size, leverage and growth does not affect the disclosure of intellectual capital.Keywords: Profitability, Company Age, Firm Size, Leverage, Growth, Intellectual Capital Disclosure
PENGARUH KINERJA KEUANGAN, KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP SUSTAINABILITY REPORT (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2010-2016) Dinda Permatasari, 13.05.52.0104; 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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Sustainability report is a voluntary report to present corporate responsibility report on social, economic, environmental aspects. This study aims to examine the effect of profitability, liquidity, leverage, corporate activity, firm size, audit committee, board of directors, and independent board of commissioners towards sustainability report. The dependent variables in this study are sustainability report and the independent variables are profitability, liquidity, leverage, Company activity, company size, audit committee, board of directors, and independent board of commissioner. The population of this research is all mining industry companies listed on Indonesia Stock Exchange 2010-2016. The sample of this research is 40 companies. This research uses purposive sampling method. The disclosure indicator used in this study is the Global Reporting Initiative (GRI). The test results show that the liquidity and board of directors variables affect the sustainability report. Variable profitability, leverage, company activity, company size, audit committee, and independent board of commissioner have no effect on sustainability report.Keywords: Sustainability Report, Profitability, Liquidity, Leverage, Company Activity, Company Size, Audit Committee, Board of Directors, And Independent Board of Commissioners Again
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2013-2015) Putri Trianingrum, 13.05.52.0141; 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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This study aims to examine the analysis of factors that affect the completeness of the disclosure of financial statements (Empirical Studies on Manufacturing Companies Listed on the Indonesia Stock Exchange in 2013-2015). The dependent variable in this study is the completeness of financial statement disclosure and the independent variables are profitability, liquidity leverage, public stock portion, firm age and firm size.The population in this study are all Manufacturing Companies located in Indonesia Stock Exchange in 2013-2015. A total of 269 samples were met as the sample of this study. This research uses purposive sampling method. The technique of testing the data by using multiple linear regression analysis. The result of the analysis shows that variables that have significant positive influence are profitability, and firm size is negative is leverage and age of company, non positive variable is not significant is public stock, and non negative variable is liquidity to disclosure of Financial Statement at Manufacturing company which is In Indonesia Stock Exchange 2013-2015.Keywords: Profitability, Liquidity, Leverage, Public Shares, Age of Company and Company Size To Disclosure
PENGARUH DEBT TO EQUITY RATIO, EARNING PER SHARE, PRICE EARNING RATIO, RETURN ON ASSET TERHADAP HARGA SAHAM PADA PERUSAHAAN LQ 45 TAHUN 2014-2016 Desty Rachmawati, 13.05.52.190; Maryono, Maryono
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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This study aims to examine and analyze influence Debt to Equity Ratio (DER), Earning Per Share (EPS), Price Earning Ratio (PER), Return On Asset (ROA) to the price of shares listed on the company LQ 45. The population in this study are all companies listed on the Indonesia Stock Exchange joined in the Company LQ 45 in 2014-2016. The sampling technique was done by purposive sampling. Based on the purposive sampling obtained a sample of 135 companies for 3 years and was elected to the study sample as many as 93 companies. The data anlysis technique used is multiple regression analysis. The reesults showed that each variable has a different effect, namely Debt to Equity Ratio, Earning Per Share and Price Earning Ratio provide a positive and significant effect on stock price. Return on Asset a negative influence on stock. The conclusion of this study indicate that the regression model is formed by the independent variable Debt to Equity Ratio (DER), Earning Per Share (EPS), Price Earning Ratio (PER), Return on Asset (ROA) can be used to predict the price of shares in the publicly traded company listed on the Indonesian Stock Exchange (BEI) in the Company LQ45.Keywords: Debt to Equity (DER), Earning Per Share (EPS), Price Earning Ratio (PER), Return on Asset (ROA), and Stock Price

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