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Students´ Journal of Accounting and Banking
Published by Universitas Stikubank
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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Articles 2,418 Documents
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PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Annisa Resty Amalia, 12.05.52.0087; 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

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Abstract

This study aims to determine the effect of the current ratio, quick ratio, debt to equity ratio, debt to total assets, total asset turnover and inventory turnover to changes in earnings in manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2013-2015. The population used in this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) during the years 2013-2015. The sampling technique in this research is purposive sampling. Data were analyzed using multiple linear regression analysis. The results of hypothesis testing can be concluded that the current ratio does not affect the profit change. Quick ratio change has no effect on earnings. Debt To Equity Ratio does not affect the profit change. Total Debt to Total Assets negative effect on profit change. Total Assets Turnover positive affect the profit change. Inventory turnover did not affect the profit change.Keywords: current ratio, quick ratio, debt to equity ratio, debt to total assets, total asset turnover, inventory turnover and profit changes
PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERSI Ahmad Zainudin, 13.05.52.0211; Himmawan, Arief
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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Abstract

The purpose of this study is to examine the influence of competence and independence on the quality of auditors with auditor ethics as an intervening variable. The sampling technique used in this study is the convenience sampling / sample selected with consideration of convenience. This is because there are some limitations, because not all the KAP contained in Semarang, Solo and Daerah Istimewa Yogyakarta can be visited and obtained data for research. The result of the research shows that Independence has negative effect not significant to audit quality in KAP in Central Java. Competence has no significant negative effect on audit quality with auditor ethics as moderating variable in KAP in Central Java. Independence has a significant positive effect on audit quality with auditor ethics as moderating variable in KAP in Central Java.Keywords: Audit Quality, Competence, Independence, and Auditor Ethics
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND PAYOUT RATIO PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS LQ-45 BURSA EFEK INDONESIA PERIODE 2012-2016 Erna Ambaryani, 14.05.52.0015; Wahyu Widati, Listyorini
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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Abstract

Dividend payment policy is a very important policy, because it will involve two parties namely shareholders and management companies that can have different interests. The dividend policy determines the placement of profits, which is between paying to shareholders and reinvesting the company. sfs purpose of this research is to examine the factors influencing dividend payout ratio at the company listed in Index LQ-45 by using Current Ratio (CR), Debt to Equity Ratio (DER), Return On Asset (ROA) and Firm Size.  The data in this research is annual report (Annual Report). The sample is determined by Purposive Sampling technique. This research uses 24 companies that are included in category LQ-45 in Indonesia Stock Exchange (BEI) as sample.  The result of this research shows that Current Ratio and Debt to Equity Ratio have significant negative effect to Dividend Payout Ratio, while Return On Asset and Firm Size have positive significant effect to Dividend Payout Ratio.Keywords:Current Ratio (CR), Debt to Equity Ratio (DER), Return On Assets (ROA), Firm Size., Dividend Payout Ratio (DPR).
NASKAH PUBLIKASI ANALISIS PENGARUH EARNING PER SHARE, RETURN ON ASSETS, RETURN ON EQUITY, DAN DEBT TO EQUITY RATIO TERHADAP RETURN SAHAM (Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2013-2016) AmiliaZubaidah, 14.05.52.0017; Sudiyatno, Bambang
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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Abstract

This study aims to determine the effect of Eearning Per Share, Return On Assets, Return On Equity, andDebt to Equity Ratioof stock return at manufacture company that listed in the Indonesia Stock Exchange at period 2013-2016. The sampling technique used was purposive sampling. The analytical tool was used is multiple regression analysis. Hypotheses test used t-statistic and f-statistic at level significant 5%. The result of this research show Return On Equity have a positive  significant effect to stock return. WhileEearning Per Share, Return On Assets, andDebt to Equity Ratiodon’t have significant effect to stock return. Result of this research indicate factor performance management in maximinizing their on capital (Return On Equity) used by investor to predict stock return of manufacture company that listed in the Indonesia Stock Exchange at period 2013-2016. Keywords : Eearning Per Share, Return On Assets, Return On Equity, Debt to Equity Ratio, Stock Return.
PENGARUH KREDIT BERMASALAH, PORSI KREDIT, TINGKAT EFISIENSI, DAN KEMAMPUAN MODALTERHADAP PROFIRABILITAS PADA BANK PERKREDITAN RAKYAT DI SUMATERA BARAT PERIODE 2013-2016 Istiqomah Azizah, 14.05.52.0043; N. Masdjojo, Gregorius
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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Abstract

This study aims to analyze the effect of Non Performing Credit, Credit Portion, Efficient Level and Capital Capacity to Profitability. The population in this study are all BPRs in West Sumatra registered in the Financial Services Authority of 2013-2016.Sampling method using purposive sampling with criteria, BPR data used is secondary data taken from the OJK Publications Report, and publish the financial statementsconsistently. Due to the combined data type between cross-section and time series, the analysis method used is panel data regression analysis with Fixed Effect (FEM) and Random Effect (REM) estimation. Model selection using Hausman Test.The Hausman Test results recommend the research using Fixed Effect estimation output For hypothesis testing analysis. The result of the research shows that Problem Credit, Efficiency Level and Capital Ability have negative and significant effect to Profitability. While Credit Portion has positive and insignificant effect. The value of Adjusted R2 of 0.4017 indicates that 40.17% of the dependent variable Profitability can be explained by the independent variable of Problem Credit, Credit Portion, Efficiency Level and Capital Capability. The remaining 59.8% is explained by other factors not included in this regression model
PENGARUH LIKUIDITAS, LEVERAGE, OPERATING CAPACITY, PROFITABILITAS DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016) Lilik Febrina, 14.05.52.0051; Lisiantara, G. Anggana
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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Abstract

This study aims to examine the effect of liquidity, leverage, operating capacity, profitability, and sales growth of financial distress.  This research was conducted at the companies listed on the Stock Exchange in 2013-2016. The samples used were as many as 260 observations selected using purposive sampling method.  Data collection was done by using the documentation obtained from BEI website and Pojok BEI-Unisbank Stikubank (Unisbank). The analysis technique used is logistic regession. The results of the analysis of this study indicate that the leverage,operating capacity, and profitability  rations are able to affects the financial distress of manufacturing company, while the likuidity and sales growth ratios are not able to influence the probability of financial distress.Keywords : Liquidity, Leverage, Operating Capacity, Profitability,  Sales Growth, Financial Distress
PENGARUH UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN, PROFITABILITAS, STRUKTUR MODAL DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN (PERIODE 2013-2015) Fifin Setiani, 14.05.52.0052; Lisiantara, G. Anggana
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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Abstract

The firm value shows that the prosperity of stakeholder will increased as well. The firm value becomes very important because it reflect the performance of the company which can influence the perception of investors to the company. This research is meant to find out the influence of firm size, the growth of the company, profitability, capital structure, and liquidity to the firm value. The samples are 211 manufacturing companies which are listed in Indonesia Stock Exchange (IDX) during the 2013-2015 periods and they have been selected by using purposive sampling. The statistic test instrument uses SPSS 20 version wich is carried out to perform classic assumption test, multiple linear regressions analysis, and the hypothesis test. The result of the hypothesis test shows that : (1) firm size does have any influence to the firm value ; (2) the growth of the company does not have any influence to the firm value; (3) profitability of the company does not have any influence to the firm value;(4) capital structure does not have any influence to the firm value ; (5) liquidity does not have any influence to the firm valueKeywords : Firm Size, The Growth Of The Company, Profitability, Capital Structure, Liquidity and firm value.
FAKTOR FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK UKM (Studi Kasus UKM di Kecamatan Semarang Barat, Kecamatan Semarang Selatan, dan kecamatan Ngaliyan) Eko Bambang Hadi Prayitno, 14.05.52.0056; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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This research aims to examine empirically the influence of understanding taxpayers, service tax officials and tax penalties on taxpayer compliance SMEs. The population in this research is the taxpayer of SMEs in the city of Semarang as many as 100 SMEs located in 3 district, namely: South Semarang district, West Semarang district, and district Ngaliyan. The method used is purposive sampling method, that is sample selection method (SEM) of indicator x 5 to 10, where this method select sample from element of population which data is easy to get researcher. Test equipment in this using Classic Asumption Test. The result of this research is the understanding of taxpayers affect the taxpayer SMEs, service tax officials and tax sanctions do not affect the complaince of taxpayers SMEs.Keywords : Understanding Taxpayers, Tax Service Services, Tax Sanctions, and Taxpayer Compliance SMEs.
NASKAH PUBLIKASI PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, KEBIJAKAN DIVIDEN DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2012-2016 Musripah, 14.05.52.0098; Sunarto, Sunarto
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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Abstract

This Study aimed to analyze the company size, profitability, divident policy and debt policy to ward the firm value. The population in this study are all companies listed on the Indonesia Stock Exchange in 2012 until 2016. The sample of this study was taken by using purposive sampling technique, so that these were 187 companies got for this study. Data analysis tools used in this research is descriptive analysis and regression analysis berganda. The result of this study showed that the company size has positive and significant effect on firm value, profitability hasn’t significant effect on firm value, divident policy hasn’t significant effect on firm value, and debt policy hasn’t significant effect on firm value. Keywords :Company Size, Profitability, Divident Policy, Debt Policy, Firm Value
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2016 Siti Wulandari, 14.05.52.0100; Poerwati, Rr. Tjahjaning
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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Abstract

The purpose of this study is to analyze the effect of profitability, leverage, firm size, institutional ownership and managerial ownership of earnings management at manufacturing companies listed on the Indonesia Stock Exchange. This research uses purposive sampling method in sample selection, with sample criterion is a manufacturing company listed in Bursa Efek Indonesia (BEI) during period 2013-2016. Based on these criteria, obtained a sample of 120 companies during the four-year observation period. The relationship and / or influence between variables are explained by using logistic regression analysis method. The results showed that profitability had negative and insignificant effect, leverage had negative and insignificant effect, managerial ownership had negative and insignificant effect, firm size had positive and significant effect, and institutional ownership had negative and significant effect to earnings management. Keywords: Earnings Management, Profitability, Leverage, Company Size, Institutional Ownership and Managerial Ownership.

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