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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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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN Ayu Rizqi Sani, 09.05.52.0143; Wardjono, Wardjono
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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Abstract

The study was conducted to analyze the effect of Return on Assets (ROA), Return on Equity (ROE), Current Ratio (CR), Price Earning Ratio (PER), and Size of theFirm Value. The object of this thesis is the LQ-45 company that listed on the Indonesia Stock Exchange (BEI) in 2009-2011. The data analysis is multiple linear regression with the least squares equation. Test for normality showed that the data were normally distributed research. Multicollinearity test, heteroscedasticity test, and autocorrelation test in the classical assumption that the variableis not found to deviate. This shows the available data has been qualified using multiple linear regression equation models. During the observation period oft esting hypotheses using t-statistics for testing the partial regression coefficients and F-statistics to test the significance influences together. The results of this study indicate that the variab le CR showed no significant effect on PBV. ROA and Size variable hasa significant negative effecton PBV. Variable ROE and PER significant positive effect onPBV. Predictive ability of the four variables toPBV in this studyby 86.4% while the remaining 13.6% influenced by other factors not included in the research model Keywords: ROA, ROE, CR, PER, PBV. 
FAKTOR-FAKTOR YANG MEMPENGARUHI KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN Choirotun Nisak, 09.05.52.0057; Srimindarti, Ceacilia
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to analysis the factors affecting the completeness of the disclosure of financial statements in manufacturing companies listed on the Indonesia Stock Exchange. The sample in this study were manufactured companies listed in Indonesia Stock Exchange from 2009 to 2011. The data was analyzed using the multivariate regression. On the hypothesis conducted to identify whether liquidity, leverage, profitability, company size, company ages and public ownership have significant influence towards the level of disclosure of financial statements completeness. The results of the study shows that company size variable, company ages, and public ownership have positive and significant influence towards the level of disclosure of financial statements completeness. The other independent variable such as liquidity, leverage, and profitability do not indicate certain significance towards on the disclosure of financial statements completeness. Keywords: disclosure of financial statements, liquidity, leverage, profitability, company size, company ages, and public ownership.
FAKTOR – FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN INFORMASI CORPORATE SOCIAL RESPONSIBILITY (Studi kasus pada perusahaan LQ45 yang terdaftar di BEI tahun 2010 – 2011) Wulan Ayu Tristiyani, 09.05.52.0144; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

The objective of this study is to examine the influence of firm size, profitability, size of the board of directors, company age, and institutional ownership to the corporate social responsibility disclosure in LQ45 companies that listed on the Indonesia Stock Exchange. The population are 90 LQ45 companies which listed on the Indonesia Stock Exchange at period 2010 to 2011. Sample was chosen by purposive sampling method amount 52 companies. Technique test of data is by using multiple linier regressions The result indicates that firm size, firm age and institutional ownership are significant positive influence on CSR disclosure. Profitability and size of the board of commissioners is not significant influence of CSR disclosure.Keywords: firm size, profitability, size oh the board directors, company age, and institutional ownership.
PENGARUH PERUBAHAN PTKP TERHADAP JUMLAH WAJIB PAJAK ORANG PRIBADI, PENERIMAAN PAJAK PENGHASILAN DAN KEPATUHAN Karina, 08.05.52.0061; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

This study aims to determine the effect of the number of individual taxpayers, individual income tax revenues and taxpayer compliance after any changes to the personal exemption for 2008-2009.The data in this study is secondary data. Data obtained from the Tax Office Primary Tegal. With the entire sample population and individual taxpayers in the years 2008-2009 KPP Prtama tegal the individual income tax receipts of article 25, the number of taxpayers and taxpayer compliance. With the analysis used in this study is the difference t-test.These results indicate that the amount of the taxpayer does not significantly influence changes in taxable income, while income tax revenue to section 25 of the Personal and taxpayer compliance significantly influence changes in taxable income.It can be seen from the results of different test t-test. On further research to add variables such as income tax receipts article 21 and add years of recearch.Keywords: The number of taxpayers, Revenue Income Tax Article 25, the Taxpayer Compliance
FAKTOR INTERNAL BANK TERHADAP PENYALURAN KREDIT PADA BANK YANG GO PUBLIC DI INDONESIA Ra. Berthy Widya Pusvitasari, 09.05.52.0064; Poerwati, Rr. Tjahjaning
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

The purpose of this study was to find empirical evidence and analyze the effect of the Capital Adequacy Ratio, Return on Assets, Loan to Deposit Ratio, Loan and the amount of nonperfoming loans to the banking company in Indonesia Stock Exchange. The sample used in this study were 25 companies by using purposive sampling technique, sampling technique is based on the criteria, which is a company listed on the Stock Exchange and the companies that deliver financial year 2008 to 2011. Statistical tools used in this study using multiple linear regression models. From the results of tests performed on this study result that the variable CAR and significant negative effect on lending. While ROA variables have positive and significant impact on lending. For LDR and NPL variables have positive and significant impact on lending,Keywords: CAR, ROA, LDR, NPL
PENGARUH DPK, CAR, LDR TERHADAP ROA YANG TERDAFTAR DI BEI Indrawati, 09.05.52.0070; Srimindarti, Ceacilia
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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The objective of this research is to analyze the effect of variable Third Party Fund, Capital Adequacy Ratio (CAR), Loan To Deposit Ratio (LDR) on Financial Performance (ROA). The sample in this study were banking companies listed in Indonesian Stock Exchange from 2008 to 2011.The data collected was analyzed using multiple regression.The result of this study show that TPF and LDR have a positive and significant impact on financial performance. On the other hand CAR has no influence on financial performance (ROA).Keywords: ROA, TPF, CAR and LDR
PENGARUH CAPITAL ADEQUACY RATIO (CAR), LOAN TO DEPOSIT RATIO (LDR), NON PERFORMING LOAN (NPL), DAN BEBAN OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) TERHADAP PROFITABILITAS (ROA) PADA BANK PERKREDITAN RAKYAT DI KOTA SEMARANG Deasy Purnamasari, 09.05.52.0074; Hersugondo, Hersugondo
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

The purpose of this research was to determine the influences of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Non Performing Loan (NPL), and BOPO to Profitability Return On Assets (ROA) at in the Semarang City. The population in this research are all rural banks in Semarang with samples totaling 19 BPR. Aspects researched are the financial statements of the period December 2011-September 2012. Data collection techniques in this study using the census was taken. There research variables are CAR, LDR, NPL, and BOPO as independent variables and Profitability, as measured by ROA as a bound variable. Data taken with the metod of documentation. The data obtained were analyzed using multiple regression analysis. Results significance test using a significance level of 0,005 obtained 0,000 significance. Because of the significance level of less than 0,005 then CAR simultaneously, LDR, NPL, and BOPO effect Profitability (ROA) at BPR in the Semarang City. Hypothesis testing results partially CAR, LDR, and NPL has no significances effect on Profitability, whereas the significance effect on Probability BOPO. The amount of simultaneous influence CAR, LDR, NPL, and BOPO to Profitability (ROA) was 67,2%. While the rest influenced by other variables not examined. Keywords: CAR, LDR, NPL, BOPO, Profitability (ROA).
ANALISIS PENGARUH PROFITABILITAS, LIKUIDITAS, DAN HUTANG TERHADAP DIVIDEN TUNAI Renaldi Damar Bahtera, 09.05.52.0078; Pramono Hadi, Teguh
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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This study aims to empirically examine the factors that affect the cash dividend (DPR) of the company by using the analyzed variables that measure profitability (ROE), liquidity (CR), and debt (DER). The sample in this study are all listed manufacturing companies in Indonesia Stock Exchange (IDX) of the years 2009-2011 respectively.Sampling was purposive sampling method. The method of analysis used in this study is multiple regression analysis and using the SPSS program for data processing. The results of this study indicate that profitability (ROE) have positive and significant impact on cash dividends, liquidity (CR) have positive and significant impact on cash dividends, and debt (DER) and no significant negative effect on cash dividends manufacturing companies listed on the Stock Securities Indonesia in 2009-2011 respectively.Keywords: Profitability (ROE), Liquidity (CR), Debt (DER) and dividend (DPR).
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BEI Dwiaknita Nandia Fatmasari, 09.05.52.079; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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This study aims to empirically examine the factors that affect the capital structure of the company by using the analyzed variables are firm size (SIZE), asset structure (SA), profitability (NPM), sales growth (GROW) and managerial ownership(MAN). The sample in this study is a joint Food and Beverages manufacturing sectors listed on the Indonesia Stock Exchange (IDX) of the years 2007-2011. The results of this study indicate that company size (SIZE) and no significant positive effect on capital structure, asset structure (SA) have positive and significant impact on capital structure, profitability (NPM) and a significant negative effect on capital structure, as well as sales growth (GROW ) and managerial ownership (MAN) and no significant negative effect on the capital structure of the company manufacturing the Food and Beverages sector listed on the Indonesia Stock Exchange in 2007-2011. Keywords: Firm Size (SIZE), Asset Structure (SA), Profitability (NPM), Sales Growth (GROW),Managerial Ownership (MAN) and Capital Strukture (DER).
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL Anila Madhyaratri, 09.05.52.0080; Wardjono, Wardjono
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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This research aims to analyze the effect of tangibility, return on assets, return on equity, and size of debt to assets on LQ-45 Companies Registered In Indonesia Stock Exchange. Samples were taken with purposive sampling by 75 observations. Data were analyzed using multiple linier regression, the data must by normally distributed, and the classical assumption free on multikolinierits, autokorelasion, and heterokadasitas. Goodsness fit with coefisien determition, and F test, and hypotesis testing by t test. This results of study to test the F-test statistics showed that between independent variables jointly effect the capital structure. From the results of hypotesis testing showed that tangibility variable has a not significant negative effect, return on assets variable has a significant negative effect, while the return on equity and size variables have a significant positive impact to capital structure.Keywords: Tangibility, Return on Assets, Return on Equity, Size, and Debt to Assets

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