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
 156   157   158   159   160 
FAKTOR-FAKTOR YANG MEMPENGARUHI CORPORATE SOCIAL RESPONSIBILITY (Studi pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2014-2016) Elpiani Br Sitepu, 14.05.62.0016; 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 influence the institutional ownership, managerial ownership, firm size, company age, profitability to corporate social responsibility in banking companies listed in Indonesia Stock Exchange (BEI) 2014-2016. The population is all companies of banking companies listed in Indonesia Stock Exchange (BEI) 2014-2016. Sampling technique using purposive sampling. The sample criteria in this study are (a) Banking companies listed on the Indonesian stock exchange in the year 2014-2016 which has published and published annual report and include the relevant CSR report in 2014-2016. (b) The Company discloses CSR or social responsibility report through its annual report. (c) The Company earns profit period of 2014-2016. Analyzer used is multiple linear regression. The results of the analysis can be concluded that: Institutional ownership has no effect on CSR. Managerial ownership positively affects CSR. Company size has no effect on CSR. The age of the company has a positive effect on CSR. Profitability has a positive effect on CSR. Keywords: Institutional Ownership, Managerial Ownership, Firm Size, Company Age, Profitability and Corporate Social Responsibility
FAKTOR–FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Cittadila Prila Kartini, 14.05.52.0163; Nurhayati, Ida
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 determine the effect of dividend policy, firm size, managerial ownership, institutional ownership, and profitability to debt policy at manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2013-2015. The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the year 2013-2015. Sampling technique in this research is purposive sampling. The data obtained were analyzed by using multiple linear  regression analysis. Hypothesis testing results can be concluded that the dividend policy does not affect the debt policy. Company size has a positive effect on debt policy. Managerial ownership has no effect on debt policy. Institutional ownership has no effect on debt policy. Profitability has a negative effect on debt policy. Keywords: Dividend Policy, Firm Size, Managerial Ownership, Institutional Ownership and Debt Policy
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016) Ulfa Puji Utami, 13.05.52.0114; 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

This reseach aimed to analyze the influence of Managerial Ownership, Institutional Ownership, Independent Commissioner, Audit Committee and Quality Audit Integrity Financial Statements Against the Manufacturing Companies Listed on the Stock Exchange Period 2014-2016. The population in this study are all Manufacturing Companies Listed on the Stock Exchange Period 2014-2016. The sample selection using purposive sampling method. The analytical tool used in this research is multiple linear regression analysis. Statistical test results showed that the F-Test Managerial Ownership, Institutional Ownership, Independent Commissioner, Audit Committee and Quality Audit together influential Against Integrity Financial Statements.And the result of hypothesis testing partially indicate that Managerial Ownership, Audit Committee and Audit Quality have positive Influence not significant to Integrity of Financial Statement. Institutional ownership has no significant negative effect on Financial Statement Integrity. While Independent Commissioner has a significant negative effect on Financial Statement Integrity.Keywords: Integrity Financial Statements, Managerial Ownership, Institutional Ownership, Independent Commissioner, Audit Committee and Audit Quality
PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP PERINGKAT OBLIGASI (Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia 2011–2016) Aditya Pratama, 13.05.52.0172; 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

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

Abstract

This study aims to determine the effect of Profitability, Leverage, Liquidity and Size of the Company to the rating of bonds on non – financial companies listed on the stock exchange and rating bond issued by PT.PEFINDO. Sampling method using purposive sampking woth research period year 2011 until 2016. Relationship and or influence between variables is explained by using method of doubled linier regression analysis. This tudy consists of 1) Profitability has no effect 2) Levarage has asignificant negative effect 3) Liquidity does not affect the rating of bonds 4) The size of the company has a positive effect on the rating of bond.Keywords: Bond Rating, Profitability, Levergae, Liquidity, Size
FAKTOR–FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013–2015 Noor Cholifah, 14.05.62.0023; 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

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

Abstract

This study examines and analyzes the effects of institutional ownership, asset structure, profitability, and firm size on debt policy at the firm. The population of this research is all manufacturing companies listed on Indonesia Stock Exchange for year of 2013 to 2015. The study employs purposive sampling for data collection.data collected from 2013 to 2015 resulted 238 sample. Method of data analysis of the study is multiple regression analysis. The study found effectinstitusional ownership have a positive effect not significantstruktur asset affect positif the debt policy. Moreover, profitability, company’s size have a negative effect the debt policy.Keywords: Institusional Ownership, Asset Structure, Profitability, Company’s Size
PENGARUH GENDER, TEKANAN KETAATAN, TEKANAN ANGGARAN WAKTU, KOMPLEKSITAS TUGAS DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGEMENT Lidia Asnawanti, 13.05.52.0087; 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

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

Abstract

Auditor is a profession that is one of its duties to audit the financial statements. Judgment audit has a significant influence on the final conclusion, so that it will affect the opinion that will be issued by the auditor. The objectives of the study were to find out gender, pressure of obedience, time budget pressure, task complexity and auditor's experience on audit judgment. The data used is the primary data using questionnaires as instruments of data collection techniques distributed to the respondents. Respondents in this study are auditors working on KAP in Semarang. The number of questionnaires were distributed as many as 60 questionnaires, while those used as further analysis materials were 50 questionnaires. The results of this study indicate that gender variables have a significant negative effect on audit judgment. Variables of obedience pressure, task complexity and experience have a significant positive effect on audit judgment. For variable of time budget pressure have positive effect not significant to audit judgment.Keywords: Audit Judgement, Gender, Pressure of Obedience, Time Budget Pressure, Task Compilation, Experience
ANALISIS RETURN ON ASSET (ROA) DAN DEBT TO EQUITY (DER), TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL MODERASI Haniatus Sa’diyah, 13.05.62.0009; 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 is a research that analysize return on asset (roa) and debt to equity (der), against company value with corporate social responsibility (csr) as a moderating variable in companies listed in Indonesia’s stock exchange of garment and textile sectors. Sampling method using purposive sampling with research period of 2012 until 2014. The sampel used consisted of 17 companies listed on the BEI. And the method of numerical analysis is formulated to the hypothesis. The results of the study showed that positive ROA, DER and CSR have no significant positive effect on firm value. While CSR is able to moderate the influence of ROA on company value.Keywords: Return On Asset, Leverage, Corporate Social Responsibility, and The Value of The Company
PENGARUH RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, CAPITAL ADEQUACY RATIO (RGEC) DAN BIAYA OPERASIONAL TERHADAP PENDAPATAN OPERASIONAL (BOPO) TERHADAP KINERJA BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) (Studi Empiris Pada Bank Umum Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2012-2015) Uky Megawati, 14.05.62.0009; 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

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

Abstract

This study aims to test and analyze the effect of RGEC and BOPO on Bank Performance at Commercial Banks listed on the Indonesia Stock Exchange (IDX).The population of this study are Commercial Banks listed on Indonesia Stock Exchange (BEI) during 2012-2015 which report complete financial statements and published on Indonesia Capital Market Directory (ICMD) and idx website. The sample that entered in this research criterion is 122 bank 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 of Non Perfoming Loan (NPL), Good Corporate Governance (GCG), and Capital Adequancy Ratio (CAR) have a positive influence on Return On Asset (ROA), while Net Interest Margin (NIM) on Return On Asset (ROA), as well as Operational Expense / Operating Income (BOPO) which has a significant negative effect on Return On Assets (ROA), while Loan to Deposit Ratio (LDR) has no significant positive effect on Return On Assets (ROA).Keywords: Return On Asset (ROA), Non Performing Loan (NPL), Loan Deposit Ratio (LDR), Good Corporate Governance (GCG), Net Interest Margin (NIM), Capital Adequacy Ratio (CAR), Operating Expense to Operating Income
PENGARUH UKURAN KAP, OPINI AUDITOR, FEE AUDIT, UKURAN PERUSAHAAN, PERGANTIAN MANAJEMEN, DAN KESULITAN KEUANGAN TERHADAP AUDITOR SWITCHING Tara Anisa, 13.05.52.0166; 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 research examined the effect of accounting firm size, audit opinion, audit fee, firm size, turnover management, and financial distress of the auditor switching. This research was conducted at the Indonesian Stock Exchange by using analysis unit manufacturing companies that have gone public. 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: firm size influence the auditor switching, whereas the accounting firm size, audit opinion, audit fee, turn over management, and financial distressdoes not influence the auditor switching.Keywords: accounting firm size, audit opinion, audit fee, firm size, turnover management, financial distress, auditor switching
PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL TERHADAP PERILAKU ETIS PROFESI AUDITOR DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA BPKP PERWAKILAN PROVINSI JAWA TENGAH) Arti Setiyani, 13.05.52.0245; 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

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

Abstract

This study examines the effect of intellectual intelligence, emotional intelligence, spiritual intelligence on auditor behavior with locus of control as a moderation variable. Respondents in this study are the auditors in BPKP Central Java Province. The number of auditors who menjadisampelpenelitiadalah 81 of 170 auditors registered in BPKP Central Java. Method of determining the sample used is to use convenience sampling, while the method of data processing used research is analysis multiple regression and moderated reggresion moderated (MRA). The results showed that intellectual intelligence has no effect on ethical behavior, emotional intelligence has positive effect on ethical behavior, spiritual intelligence has positive effect on ethical behavior, locus of control has positive effect on ethical behavior, and locus of control bias moderate intellectual intelligence relation, emotional intelligence, spiritual intelligence to the auditor's ethical behavior Keywords: intellectual intelligence, emotional intelligence, spiritual intelligence, ethical behavior, locus of control

Page 158 of 242 | Total Record : 2418

 156   157   158   159   160 

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