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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
 161   162   163   164   165 
PENENTU CAPITAL ADEQUACY RATIO PADA BANK UMUM YANG TELAH GO PUBLIC DI BURSA EFEK INDONESIA (BEI) Fifi Nur Aisyah, 14.05.52.0047; Taswan, Taswan
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 aims to analyze the effect of Return On Equity, Net Interest Margin, Loan to Deposit Ratio and Non Performing Loan of Capital Adequacy Ratio Banking companies listed on the Indonesia Stock Excange. In this study, researchers used purposive sampling and sample size 110 companies obtain convensional bank in Indonesia, Bank Indonesia registered in the year 2012 to 2016. Hypothesis tesing using t - test with a significance level of 5%. The result showed that Return On Equity have negative significant, Net Interest Margin have positive and significant, Loan to Deposit Ratio have negative and not significant, and Non Performing Loan have negative and not significant to Capital Adequacy Ratio.Key Words : ROE, NIM, LDR, NPL and CAR
ANALISIS PEMBIAYAAN MUDHARABAH, PEMBIAYAAN MUSYARAKAH,PEMBIAYAAN BERMASALAH, LIKUIDITAS, KECUKUPAN MODAL, DAN EFISIENSI BIAYA TERHADAP PROFITABILITAS BANK SYARIAH 2012-2016 Dewi Yuliana, 14.05.52.0061; 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

The purpose of this study is to examine and analyze the effects of Mudharabah Financing, Musyarakah Financing, Troubled Financing, Liquidity, Capital Adequacy, and Cost Efficiency to Profitability of Sharia Banks. The type of data used in this study is secondary data, this research data obtained from the financial statements and Annual Report 2012-2016. Sampling method used is Purposive sampling. The amount of data processed by 91 sharia banks. Methods of data analysis using multiple linear regression. The results showed that Mudharabah Financing, Musharaka financing, and Liquidity have no significant negative effect on profitability (ROA), Financing Problems, Capital Adequacy positively influential not significant to profitability (ROA), while at Cost Efficiency significantly negatively affect profitability (ROA). Keywords: Mudharabah Financing, Musharaka Financing, Non-performing Financing, Liquidity, Capital Adequacy and Cost Efficiency.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, UKURAN PERUSAHAAN, LIKUIDITAS, DAN PERTUMBUHAN ASET TERHADAP PROFITABILITAS PERUSAHAAN (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI 2014-2016) Novita Suryaningsih, 14.05.52.0110; 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

The purpose of this study to test the effect of disclosure of corporate social responsibility (CSR), leverage, size, liquidity and asset growth to profitability on manufacturing companies listed in Indonesia Stock Exchange 2014-2016. Data used in this research is secondary data,the data in this study were obtained from the Anuat Report (AR) 2014-2016. This study was conducted using a sample of 235 companies listed on the stock exchange in 2011-2015. Methods of sample selection using purposive sampling and analysis model used is multiple linear regression. The result of the research shows that disclosure of corporate social responsibility (CSR) variable has positive and significant influence to the profitability (ROA), whereas leverage (DER) variable has negative and significant influence to the profitability (ROA), whereas size variable has positive and significant influence to the profitability (ROA), whereas liquidity (CR) variable has positive and significant influence to the profitability (ROA), and turnover Assets effect on profitability because of the significant value of the variable that is more than 0.05 and variable has positive.Keywords: Disclosure of Corporate Social Responsibility, leverage, firm size, liquidity, and profitability
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN SISA LEBIH PEMBIAYAAN ANGGARAN BELANJA MODAL PADA KABUPATEN/KOTA DI PROVINSI JAWA TENGAH TAHUN 2013-2015 Ribka Cahya Wulandari, 14.05.52.0116; Nuswandari, Cahyani
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 test and analyze the effect of the Fund Local, General Allocation Fund, Specific Allocation Fund, Financing Budget Surplus Area of Capital Expenditure in the Ditricts/Cities in Central Java Province in 2013-2015.The sample in this study covers all cities/districts in Central Java province during the year 2013-2015 as many as 105 data. The analysis tools used are multiple linear regression test.Based on the research that has been done, found that Local Own Revenue, General Allocation Fund,Specific Allocation Fund, and Financing Budget Surplus Area has a significant positive effect on Capital Expenditure.Keywords: Fund Local Own Revenue, General Allocation Fund, Specific Allocation Fund, Financing Budget Surplus Area and Capital Expenditure
PENGARUH LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN DAN EARNING MANAGEMENT TERHADAP NILAI PERUSAHAAN (Studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013-2016) Amiyatun, 14.05.52.0117; 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

The value of the firm is the performance of company that isreflected by the price of shares in the form of demand and supply the capital market reflects public’s assessment of the company’s performance. Corporate’s value is influenced by several factors including the leverage, profitability, company size and earning menejemen. This research aimed to examine the effect of leverage, profitability, company size and earning menejemen on compeny value on manufacturing compenies listed in indonesia capital exchange year 2013-2016. The result of this research simultaneously leverage,profitability, compeny size, and earning menejemen influence on value of compeny. While partially show that leverage and earning menejemen significant negative effect on value compeny value, meanwhile profitability and compeny size significant positive effect on compeny valueKeyword: leverage, profitability, company size, earning management and compeny value
PENGARUH STRUKTUR MODAL, PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN DAN GROWTH OPPORTUNITY TERHADAP NILAI PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2014-2016) Dhian Septiara, 14.05.52.0136; 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

The purpose of this study to test the effect of disclosure of structure, probability, liquidity size and growth opportunity to the firm value on manufacturing companies listed in Indonesia Stock Exchange 2014-2016.Data usedin this research issecondary data,the data in this study were obtained from the Anuat Report (AR) 2014-2016. This study was conducted using a sample of 198 companies listed on the stock exchange in 2014-2016. Methods of sample selection using purposive sampling and analysis model used is multiple linear regression. The result of the research shows that disclosure of structure (DER) variable has negative and significant influence to the firm value (PBV), whereas probability (ROE) variable has positive and significant influence to the firm value (PBV), whereas liquidity (CR) has no effect on firm value (PBV,) whereas Size variable has positive and significant influence to firm value (PBV), and growth opportunity variable has positive and significantinfluence to firm value (PBV).Keywords: structure, probability,liquidity, size, growth opportunity, firm value
“PENGARUH SELF-EFFICACY DAN TEKANAN KETAATAN TERHADAP AUDIT JUDGMENT DENGAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL MODERASI” (Studi Kasus Pada Kantor Akuntan Publik di Kota Semarang) Niken Ajeng Pertiwi, 14.05.52.0142; Jaeni, Jaeni
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 and analyze the effect of self-efficacy, obedience pressure and task complexity on audit judgment. In this study also tested the effect of moderation of task complexity on audit judgment. The population in this study was the auditors who work on a public accouunting firm in the city of Semarang. Sample selection method used was convenience sampling with a total of 101 questionnaires that can be processed. The data analysis technique used is test the value of the absolute difference. Based on the results of tests performed can be seen that the self-efficacy and obedience pressure positive effect, task complexity negative effect on audit judgment. The complexity of the task weakens the effect of self-efficacyand reinforces the effect of obedience pressure on audit judgment made.Keyword: self-efficacy,obedience pressure, task complexity and audit judgment
FAKTOR – FAKTOR YANG MEMPENGARUHI UNDERPRICING SAHAM PADA PENAWARAN UMUM PERDANA DI BURSA EFEK INDONESIA TAHUN 2012 - 2016 Satrio Agung Nugroho, 14.05.52.0176; 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 aims to examine the effect of underwriter reputation, auditor reputation, current ratio, firm age, and return on asset on underpricing. This research is conducted in Bursa Efek Indonesia (BEI), a company that has go-public. The population of this study is a company that conducted an IPO in 2012 until the year 2016 in Indonesia Stock Exchange. Sampling method using purposive sampling with research period year 2012 until 2016 and obtained by 71 company. Underpricing as measured by initial return is the dependent variable in this study. While the independent variables in this study is the current ratio, company age and return on assets. The results showed that firm age and return on assets significantly negatively impacted underpricing. While current ratio has no significant effect on underpricing.Keyword: Underpricing, current ratio, firm age, and return on asset
“PENGARUH PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN DIVIDEN DENGAN LIKUIDITAS SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016” Dewi Yuliani, 14.05.52.0179; 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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This study aims to test profitability, institutional ownership and liquidity as a moderating variable to dividend policy. This research is conducted in Indonesia by using unit analysis of manufacturing companies that have go-public. The population of this study is a manufacturing company listed on the stock exchange Indonesia. Sampling method using purposive sampling with period of research year 2014 until 2016 and obtained by 34 company. The technique of data analysis used is multiple linier regression analysis. The results showed that profitability has a significant positive effect on dividend policy, institutional ownership has no significant negative effect on dividend policy, liquidity as a moderating variable affects the profitability of dividend policy having negative effect is not significant and liquidity as a moderating variable affects institutional ownership of dividend policy having a non significant positive effectKeyword: Profitability, Institutional Ownership, Liquidity and Dividend Policy
PENGARUH BELANJA MODAL DAN DANA PERIMBANGAN TERHADAP PERTUMBUHAN KINERJA KEUANGAN DAERAH DENGAN PENDAPATAN ASLI DAERAH SEBAGAI VARIABEL INTERVENING (Studi Kasus pada Kabupaten dan Kota di Provinsi Jawa Tengah Tahun 2014-2016) Anisa Munasifah, 14.05.52.0193; Jaeni, Jaeni
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 research aims to examine the effect of Capital Expenditure and Balancing Fund on Financial Performance Growth with Local Original Income as intervening variable. Population in this research is all Regency and City in the Central Java Province. The data used are secondary data derived from Report on Realization of Regional Revenue and Expenditure Budget of Central Java Province in 2014- 2016. The sampling method was conducted using census method. The analytical methods used are descriptive statistics, classical assumption test, multiple linear regression, and path analysis. The result of this research is Capital Expenditure and Balancing Fund havepositive and significant influence to the Original Revenue, Local Revenue have a positive and significant impact to financial performance growth (financing capability ratio), Local Revenue has a positive and insignificant effect on the growth of financial performance (expenditure efficiency ratio), Capital Expenditure directly influence against the growth of financial performance, but indirectly capital expenditure through the original revenue does not affect the growth of financial performance (financing capability ratio), then Capital Expenditure can influence directly or indirectly to the Growth of Financial Performance (the ratio of the efficiency of budgetary expenditure) through the Local Revenue, the Balance Fund can directly and indirectly affect the Financial Performance Growth (the ratio of financing capability and the ratio of the efficiency of budget expenditure) through the Original Revenue.Keywords: Capital Expenditure, Balancing Fund, Local Original Income and Local Financial Performance

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