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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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DETERMINAN AUDITOR SWITCHING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2015-2016) Fitri Romadhoni, 14.05.52.0103; Jaeni, Jaeni
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students' Journal of Accounting and Banking

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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, financial distress, turnover manajamen audit opinion, tenure audite 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 60 companies from 120 companies listed in Indonesia Stock Exchange in 2015-2016, so that the research data was analyzed totaled 60. To analyze the hypothesis used logistic regresion analysis. The results indicate that firm size, growing of client company, financial distress, Change of management, audit opinion and tenure audit not showed effect on auditor switching. Size of client showed negative and significant effect on auditor switching.Key words: Auditor switching, Firm size, Size of client, Growth of client company, Financial distress, Change of management, Audit opinion and Audit Tenure
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2011-2015 Rizqi Alfi Handayani, 14.05.52.0104; Wardjono, Wardjono
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study examines the Factor Analysis that affect the Company Value. This research is conducted at Indonesia Stock Exchange by using mining company which have go public.  The population in this study is all companies listed on the Indonesia Stock Exchange in 2011 to 2015. The sample used in this study are all mining companies.  The results of this study indicate that liquidity has a positive effect is not significant, firm growth has a significant positive effect, firm size, debt policy and institutional ownership have no significant effect on firm value. Keywords: liquidity, company growth, firm size, debt policy and institutional ownership and corporate value.
“PENGARUH PROFITABILITAS, LIKUIDITAS, TANGIBILITY, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia untuk Tahun 2013-2016)” Aldila Nandia Cita, 14.05.52.0112; Poerwati, Rr. Tjahjaning
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

The purpose of this researchwas to examines the effect of Profitability, Liquidity, Tangibility, and Firm Size to Capital Structure on property and real estate companies listed on the Indonesia Stock Exchange for period 2013-2016.This research was quantitative and the data type includes time series data. The sample of this research used purposive sampling method. Based on certain criteria, there were 52 companies that matched with the sample. The statistical method used in this research was multiple regression. Based on result from data analysis, Profitability has the negative effect and significant to Capital Structure with t value -2,382 and significant value 0,018. Liquidity also has negative effect and significant to Capital Structure with t value -2,086 and the significancy amount 0,039. Tangibility has negative effect and not significant to Capital Structure with t value amount -0,868 and significant value 0,387. Whereas the Firm Size has negative effect and significant to Capital Structure with t value amount -2,036 and significant value amount 0,043.Keywords: Profitability, Liquidity, Tangibility, Firm Size, and Capital Structure.
FAKTOR – FAKTOR YANG MEMPENGARUHI BELANJA MODAL PADA KABUPATEN / KOTA DI PROVINSI JAWA TENGAH TAHUN 2013-2015 Wiwik Nur Hidayah, 14.05.52.0128; Maryono, Maryono
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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Abstract

Capital expenditure has an important role because it has a long-term benefit to provide services to the public. So the central government should provide more activities or programs to the local government so that the program can prosper and advance the local government. This study aims to examine and analyze the effect of Local Generated Revenue, Profit Sharing Fund, General Allocation Fund, Specific Allocation Fund, Financing of Capital Expenditures in Regencies / Cities in Central Java Province in 2013-2015.The sample in this study covers all Regencies / cities in Central Java province during 2013-2015 as many as 105 data. The analysis tools used are normality test, classical assumption test, multiple linear regression test, and model test.The result showed that the Local Generated Revenue, Profit Sharing Fund, General Allocation Fund, Specific Allocation Fund and Financing has a significant positive impact on capital expenditure.Keywords: Local Generated Revenue, Profit Sharing Fund, General Allocation Fund, Specific Allocation Fund, Financing and Capital Expenditure
PENGARUH CORPORATE SOCIAL RESPONBILITY (CSR), STRUKTUR MODAL, PROFITABILITAS, KEBIJAKAN DIVIDEN, DAN UKURAN PERUSAHAANTERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016) Nurul Hidayanti, 14.05.52.0149; Nurhayati, Ida
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 Corporate Social Responbility (CSR), capital structure, profitability, divident policy,and company size, to ward the firm value. The population in this study are all companies listed on the Indonesia Stock Exchange in 2014 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 multiple regression analysis. The result of this study showed that the Corporate Social Responbility (CSR) has negative and not significant effect on firm value. Capital structure has negative and not significant effect on firm value. Profitability has positive and significant effect on firm value.  Divident policy has positive and not significant effect on firm value. And company size has positive and significant effect on firm value. Keywords :Company Size, Profitability, Divident Policy, Debt Policy, Firm Value.
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2016 Shelly Elinda Maulidina, 14.05.52.0152; Nurhayati, Ida
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 examines the effect of profitability, debt to equity ratio, firm size, firm age, and auditor’s opinion on manufacturing company listed in Indonesia Stock Exchange. This study used purposive sampling method in sample selection, the criteria for a sample is manufacturing company listed in Indonesia Stock exchange during the period from 2013 to 2016. Based on the criteria, obtained a sample of 320 companies over a four-year observation period. Relationship and (or) influence between variable is described by using logistic regression analysis. The result showed that debt to equity ratio variable has negative effect significant to the timeliness of financial report, firm age variable and auditor’s opinion had positive effect significant to the timeliness of financial report. Profitability variable has positive effect not significant to the timeliness of financial report, firm size variable has negative not significant to the timeliness of financial report.Keyword: timeliness, profitability, debt to equality ratio, firm size, firm age, and auditor’s opinion
PENGARUH INDEPENDENSI, PENGALAMAN, OBJEKTIVITAS DAN KOMPETENSI TERHADAPKUALITAS AUDIT DENGAN ETIKA AUDITORSEBAGAI VARIABEL MODERASI(Studi Pada KAP di Semarang) Anis Maghfiroh, 14.05.52.0157; Setyowati, Widhy
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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Abstract

Audit quality is the quality of the work of an auditor who is shown with a reliable report of the results of the examination. Audit quality is influenced by various factors such as independence, experience, objectivity, competence and auditor ethics. This study aims to examine the influence of independence, experience, objectivity and competence on audit quality with auditor ethics as a moderation variable. The population in this study are all auditors who work in Public Accounting Firm in Semarang. Sampling was done by using purposive sampling method and obtained a sample of 81 respondents. The method of collecting primary data was conducted through survey method using questionnaire. The data obtained were analyzed using multiple linear regression model and using residual test to test the effect of moderation variable by SPSS 24.0. The results of this study show that independence, experience and competence have a positive and significant impact on audit quality while objectivity has positive and insignificant effect on audit quality. The ethics of the auditor does not moderate the influence of independence, experience, objectivity and competence on audit qualityKeywords: independence, experience, objectivity, competence, auditor ethics and audit quality
PENGARUH LEVERAGE, FREE CASH FLOW, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2013-2016) Reina Widianingrum, 14.05.52.0159; 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 examines the effect of leverage, free cash flow, profitablility and size of the earning management on the manufacture companies listed on the Indonesia Stock Exchange. This study used purposive sampling method in sample selection, the criteria for a sample of the real estate and property companies listed in Indonesia Stock Exchange (IDX) during the period 2013-2016. Based on these criteria, obtained a sample of 84 companies over a four-year observation period. Or influence between variables described using multiple regression analysis method.The results showed that the variable leverage and size have no effect on the variable earnings management. Variable free cash flow have negative effect on the earnings management. Variabel profitability have positive effect on the earnings management. Keywords: Earnings Management, Leverage, Free Cash Flow, Profitability, Size.
NASKAH PUBLIKASI “PENGARUH TATA KELOLA PERUSAHAAN, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2016” Novita Putri Riandani, 14.05.52.0162; 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

This study examines the effect of corporate governance, capital structure, and company size of the earnings management on the manufacturing companies listed on the Indonesia Stock Exchange in the period 2013-2016. This study used purposive sampling method in sample selection, the criteria for a sample of the manufacturing companies listed in Indonesia Stock Exchange (IDX) during the period 2013-2016. Based on these criteria, obtained a sample of 120 companies over a four-year observation period. relationship and or influence between variables explainned by using logistic regression analysis method. The result of reseacrh indicate that audit commite variable and managerial ownership have positive effect not significant to earnings management, independent commissioner variable has no significant effect on earnings management, the variable of institutional ownership and capital structure have a significant positive effect on earnings management, and firm size variable have a significant negative effect to earnings management.Keywords: earnings management, audit commite, independent commisioner, institutional ownership, managerial ownership, capital structure, firm size.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP TAX AVOIDANCE (Studi Kasus pada Perusahaan Pertambangan dan Pertanian yang Terdaftar pada Bursa Efek Indonesia Periode 2012-2016) Eva Noor Iskandar, 14.05.52.0185; 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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Abstract

This study aimed to examines the influence of leverage, Audit Commitee, Institutional Ownership, Profitability, Firm Size, Fiscal Lost Compensation on the Tax Avoidance. This research was conducted at Indonesia by using analysis unit mining and agriculture company that have gone public. The population of this research are mining and agriculture  company that listed in Indonesia Stock Exchange. The sampling method using purposive sampling with the study period of 2012 until 2016 and obtained as many as 41 companies. The technique of data analysis is used multiple regression analysis. The results of this study shows that leverage, Profitability, Firm Size, Fiscal Lost Compensation does not affect on Tax Avoidance. Audit Commitee and Institutional Ownership significant positive influence on Tax Avoidance. The asset structure significant negative influence on Tax Avoidance.Keyword: Leverage, Audit Commitee, Institutional Ownership, Profitability, Firm Size, Fiscal Lost Compensation and Tax Avoidance

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