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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
 159   160   161   162   163 
“PENGARUH PERSEPSI ETIS, PENGALAMAN AUDITOR, TEKANAN KETAATAN DAN KOMPLEKSITAS TUGAS TERHADAP KUALITAS AUDIT JUDGMENT” Dea Bilgis Pangesti, 14.05.52.0189; Setyowati, Widhy
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 research aims to determine and assess the influence of ethical perceptions, experience auditor, pressure of obedience and the complexity of the task of audit quality judgment. The independent variables in this study are ethical perceptions, auditor experience, compliance pressure, and task complexity. The population of this study is all auditors who work at Public Accounting Firm in Semarang. Sampling is done by using purposive sampling method and the number of samples as much. The primary data retrieval method used is questionnaire. This research data analysis methods using the multiple linear regression analysis by SPSS 24.0. The results showed significant and significant ethical perceptions on audit quality assessment, then the pressure of negative and significant compliance to audit assessment. Audit experience and complexity of negative audit tasks are not significant to the quality of audit judgment.Keywords:       Audit Quality Judgment, ethical perceptions, auditor experience, pressure of obedience, task complexity
PENGARUH DANA PIHAK KETIGA, CAPITAL ADEQUACY RATIO, RETURN ON ASSETS , DAN NON PERFORMING LOAN TERHADAP PENYALURAN KREDIT PADA BPR KONVENSIONAL DI PROVINSI BALI TAHUN 2016 Zulfa Maulida Rifki Fitria, 14.05.52.0243; 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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This research aims to analyze the factors that influence the distribution of credit on BPR Conventional of Bali quarter-IV (December 2016). The dependent variable in this research is the distribution of credit, while the independent variables in this research are DPK (third-party funds), CAR (Capital Adequacy Ratio), ROA (Return On Assets), dan NPL (Non Performing Loan). This type of research is a cross section, the data used are secondary data from  OJK that is the publication of the report BPR Conventional. The sampling technique used was purposive sampling so that from 137 BPR Conventional obtainable 130 BPR Conventional. A method of data analysis in this research using multiple linear regression analysis using OLS and processed with SPSS program 21. The results of this research show that the DPK and ROA positive and significantly against the distribution of credit. While the CAR negative effect and significantly against the distribution of credit, and the NPL negative effects and insignificant against the distribution of credit.Keywords: the distribution of credit, third-party Funds (DPK), Capital Adequacy Ratio (CAR), Return On Assets (ROA), Non Performing Loan (NPL).
NASKAH PUBLIKASI PENGARUH RISIKO BISNIS, LIKUIDITAS, PERTUMBUHAN PENJUALAN, DAN STRUKTUR ASET TERHADAP KEPUTUSAN PENDANAAN DI MODERASI UKURAN PERUSAHAAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2012-2016 Firdaus Damas Septio Ardiansyah, 14.05.52.0260; Srimindarti, Ceacilia
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 the business risk, liquidity, growth of sales, and asset structure on the funding decision moderated by company size. This research was conducted at Indonesia by using analysis unit property and real estate company that have gone public. The population of this research are property and real estate 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 84 companies. The technique of data analysis is used multiple regression analysis with interation method. The results of this study shows that business risk and liquidity does not affect on funding desicion. The growth of sales significant positive influence on funding desicion. The asset structure significant negative influence on funding desicion. Moderating testing firm size showns that firm size is not proven as moderating variable that can strengthen or weaken the relationship liquidity on funding desicion. While, moderating testing firm size showns that, firm size proved weaken the relationship of the growth of sales on funding desicion,as well as  the influence of asset structure on funding desicion can be strengthened by firm size.Keywords: The Business Risk, Liquidity, Growth of Sales, Asset Structure, Firm Size, and Funding Decision
LEVERAGE,UKURAN PERUSAHAAN, LIKUIDITAS DAN KOMISARIS INDEPENDEN TERHADAP PROFITABILITAS PADA PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA (Studi Kasus Pada Perusahaan LQ45 Yang Terdaftar Di BEI Periode 2012 - 2015) Mayasari Bekti P, 12.05.52.0127; 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

The aim of the research is to examine the effect of leverage, Size of Company, Liquidity and  the Independent Comissioner of Profitabilty at LQ45 which listed in the Indonesia Stock Exchange. The population on this research is all LQ45 company in the Indonesia Stock Exchange in 2012 – 2015. The sampling technique used was purposive sampling. The analytical tool was used is Multiple Regression Analysis. The results showed that the leverage and Independent of Comissioner has effect to the profatability of companies. Whereas size of companies and liquidity had no effect on profitability of companies.Key Words  :   Leverage, Size of Company, Liquidity, Independent of Comissioner and Profitability of Company
PENGARUH PROFITABILITAS, KEPUTUSAN INVESTASI, DAN KEPUTUSAN PENDANAAN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2016) Sholikhatun Nikmah, 13.05.52.0030; 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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This study aims to examine the factors that affect the firm value that can be judged from its stock price in the stock market. Samples in  this study were 91 manufacturing companies listed on the Indonesia Stock Exchange, which has published a financial report from 2014-2016. Methods of analysis in this study using multiple regression analysis. Testmultiple regression analysis is used to view the simultaneous influence of the profitability, investment decisions, and financing decisions areincluded as independent variables in this study on the firm value. The results showed that variable profitability and investment decisionshave a significant positiveeffect on firm value, while the variable financing decisionshave a significant negative affect on the firm value.Key words: firm value, profitability,  investment decisions,  financing decisions
ANALISIS FAKTOR-FAKTOR PENENTU PERSISTENSI LABA (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2016) KhoirulAmaliyah, 13.05.52.0063; Suwarti, Titiek
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 cash flow volatility, accruals, sales volatility, debt level, operating cycle and firm size to earnings persistence. This research is conducted at Indonesia Stock Exchange by using unit of analysis of manufacturing company which have go public. Sampling method using purposive sampling with research period 2014-2016. Relationship and or influence between variables explained by using multiple analysis method with program SPSS 19. The results showed that the sales volatility, debt level and operating cycles had a significant effect. While volatility of cash flow, the amount of accruals and firm size have no effect to earnings persistence.Keywords: Volatility of cash flow, accrual amount, sales volatility, debt level, operating cycle, firm size and profit persistence.
NASKAH PUBLIKASI FAKTOR- FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI UNTUK BERKARIER SEBAGAI AKUNTAN PUBLIK (Studi Kasus pada Mahasiswa Semester 6 ke Atas Universitas Stikubank Semarang) Dwi Hastuti, 13.05.52.0109; Kartika, Andi
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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The purpose of this study is Student accounting after graduation can choose the type of career in accordance with the field of science one of them is as a public accountant. This study aims to analyze the factors that affect the interests of accounting students for a career as a public accountant. Samples used in this study are students accounting semester 6 and above University Stikubank (UNISBANK) Semarang with the number of respondents as many as 88 people. The data used in this study is primary data that the data obtained from the distribution of questionnaires to students majoring in accounting. Based on the results of research and analysis that have been done can be concluded: Variable financial reward, professional recognition, social values, work environment, and personality have a significant positive effect on the interest of accounting students career as a public accountant. While the variables of professional training and job market considerations have a significant negative effect on the interest of accounting career students as public accountants. The financial reward variable is a variable that has a considerable effect on the interest of accounting students as a puclic accountant.Keywords   Financial awards, professional training, professional recognition, social values, work environment, job market considerations, and personality towards the interests of accounting students career as public accountants
PENGARUHPROFITABILITAS, STRUKTUR ASET, PERTUMBUHAN PERUSAHAAN, LIKUIDITAS, DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Alib Elyanti, 13.05.52.0149; Puspitasari, Elen
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 effect of Profitability, Asset Structure, Growth, Liquidity and Business Risk on Capital Structure at Manufacturing Companies listed on the Indonesia Stock Exchange. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2013-2015. The sample selection was done by purposive sampling method with the number of observation data as much as 462. Data analysis using multiple linear regression.The results showed that profitability and liquidity have a negative and significant effect on capital structure. While the asset structure, growth and business risk do not affect the capital structure of the Manufacturing Company listed on the Indonesia Stock Exchange.Keywords: Profitability, Asset Structure, Growth, Liquidity, Business Risk and Capital Structure
PENGARUH KECUKUPAN MODAL, PEMBIAYAAN, EFISIENSI BIAYA, RESIKO PEMBIAYAAN, DAN KUALITAS AKTIVA PRODUKTIF TERHADAP RETURN ON ASSETPADA BANK UMUM SYARI’AH PERIODE 2012-2016 DwiPolahWicaksonowati, 13.05.52.0249; Puspitasari, Elen
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 was aimed and analyze at examining the influence of Capital Adequacy ratio, Financing to Deposit Ratio, Operating Expenses per Operating Income, Non Performing Financing, and Allowance for Earning Assets to profitability in Islamic Commercial Banks.  Research conducted a quantitave study with the entire population of Islamic Banks registered in Financial Fervices Autority (OJK) on 2012-2016, by  using  purposive  sampling  method. Types  of  data  used  are  secondary  data  obtained  from  published  financial statement  and  downloaded  through  the  official  website  of  Islamic Commercial Banks. The method of analysis used is Multiple Regression with a significance level of 5%. From the results of the analysis show that  Capital Adequacy Ratio , Operating Expenses per Operating Income, Allowance for Earning Assets has  significant influence to profitability, while Financing to Deposit Ratio,  and Non Performing Financing have not significant influence to profitability. Keyword : Capital Adequacy Ratio, Financing to Deposit Ratio, Operating Expenses per Operating Income, Non Performing Financing, Allowance for Earning Assets,   Return On Assets
PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2016) Dessi Pratiwi, 14.05.52.0024; 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 is to examine the effect of profitability, leverage, and firm size on tax avoidance. This research is focused on manufacturing companies listed in Bursa Efek Indonesia (BEI) period 2014-2016. Research conducted with the number of observations as many as 51 compenies obtained by purposive sampling technique. The analysis technique used in this research is multiple linear regression analysis.  The result of analysis shows that profitability and firm size do not have significant on tax avoidance. Leverage has a positive significant on tax avoidance.Keywords: tax avoidance, profitability, leverage, and firm size

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