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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
 163   164   165   166   167 
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM, TERHADAP BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL PEMODERASI (Studi Pada Pemerintah Kabupaten/Kota di Jawa Tengah) Eka Sri Wahyuni, 14.05.52.0295; 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

This study aims to analyze empirically about the influence of local revenue (PAD), general allocation fund (DAU), to capital expenditure with economic growth (PE) as moderator variable at Regency and City in Central Java Province 2013-2016. Economic Growth in this study is proxied with Gross Regional Domestic Product (GRDP). Population in this research is all Regency and City in Central Java Province. This research data in the form of secondary data in the form of Realization Report of APBD and Central Java Province PDRB table year 2013-2016. The analysis technique usedis Moderated Regression Analysis (MRA). The data that have been collected is analyzed first by testing the classical assumption and then done hypothesis testing with SPSS 19.0. Based on the results of research can be concluded that the Original Revenue does not affect the Capital Expenditure. General Allocation Funds have a significant positive effect on Capital Expenditure. The direction of the regression coefficient is positive, meaning that the increase of General Allocation Fund will increase Capital Expenditure. Economic growth has no effect on Capital Expenditure. Economic growth does not moderate the relationship of the Original Revenue with Capital Expenditure. Economic growth does not moderate the relationshipof general allocation funds with Capital Expenditures.Keywords: Local Revenue, General Allocation Fund, Capital Expenditure and Economic Growth
PENGARUH UKURAN KAP, PERGANTIAN MANAJEMEN DAN UKURAN PERUSAHAAN TERHADAP AUDITOR SWITCHING (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016) Bernard Pryono, 15.05.62.0015; Badjuri, Achmad
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 examine the effect of KAP Size, Change of Management, and Company Size Against Auditors Switching of mining companies listed on the Indonesia Stock Exchange (IDX). This study uses a sample of mining manufacturing companies listed on the Stock Exchange from 2014 to 2016 using 36 sample companies for 3 consecutive years. This study used multiple regression analysis tools. Based on the results on the results of research conducted showed that the size of KAP, the change of management, and firm size are not significant to the switching auditor.Keywords: KAP Size, Change of Management, Company Size, Switching Auditor.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2013-2015 Yuli Rianawati, 16.05.62.0023; 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 Firm Value. This research is conducted at Indonesia Stock Exchange by using property and real estate company which have go public. The population in this study is all companies listed on the Indonesia Stock Exchange in 2013 to 2015. The sample used in this study are property and real estate companies. The results of this study indicate that size has a positive not significant effect, profitability has negative significant effect, leverage has positive significant effect, investment decision has positive not significant effect, firm growth has not significant effect on firm value.Keywords: firm size, profitability, debt policy, investment decision, company growth, and firm value.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2013-2016 Retnowulan, 13.05.52.0007; 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

Analysis Of Factors That Affect The Performance Of Financial Statements On Manufacturing Companies Listed In Indonesia Stock Exchange 2013-2016. The population in this research is all companies that move in the manufacturing sector listed in Indonesia Stock Exchange (BEI) year 2013-2016. Sampling technique is purposive sampling with criteria: (1) The financial statements of a manufacturing company having financial data relating othere search variable in full. (2) The manufacturing companyis not in a loss state for the year 2013-2016. (3) The Company presents the financial statements in rupiah currency. The results show that audit tenure, institutional ownership, managerial ownership, independent commissioner, and KAP size have no effect on the integrity of financial statements. While the audit committee affects the integrity of financial statements.Keywords: Tenure Auditee, Institutional Ownership, Managerial Ownership, Audit Committee, Independent Commissioner, CAP Size Against Integrity of Financial Statements.
PENGARUH MEKANISME CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Periode Tahun 2014-2016) Riris Ning Pambudi Untari, 14.05.62.0030; 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

The purpose of this research is to influence Corporate Governance Mechanism, Company Size, Leverage And Audit Quality To Integrity Of Financial Statement at Manufacturing Company Listed on BEI Period Year 2014-2016. Sampling technique using purposive sampling. The sample criteria in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI); The Company uses Rupiah currency; The company has a positive profit and the manufacturing company has complete data according to the variables needed in the study. Analyzer used is multiple linear regression. The results of the analysis can be concluded that: Institutional ownership has no effect on the integrity of financial statements. Managerial ownership has no effect on the integrity of financial statements. The audit committee has no effect on the integrity of the financial statements. Independent commissioners have a positive influence on the integrity of financial statements. The size of the company has a significant positive effect on the integrity of the financial statements. Leverage does not affect the integrity of the financial statements. Audit quality positively affects the integrity of financial statementsKeywords: Corporate Governance Mechanism, Company Size, Leverage And Audit Quality To Financial Statement Integrity
FAKTOR-FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSIPADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016 Nobita Sugiarto, 13.05.52.0039; 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 effects of institutional ownership structures, managerial ownership structures, public ownership structures, growth opportunities,debt convenant (leverage), tax and political costs, litigation risk to accounting conservatism. The research was conducted at the Indonesian Stock Exchange by using a go public manufacturing company as the unit of analysis. The sampling method used purposive sampling with the observation period from 2014-2016. Relationship and between variable is described by using multiple regression analysis. The results showes that the institutional ownership structures had no significant effect on accounting conservatism,managerial ownership structures had no significant effect on accounting conservatism, public ownership structures had no significant effect on accounting conservatism, growth opportunities has negative no significant effect on accounting conservatism, Debt Convenant (leverage) has negative effect on accounting conservatism, tax and political costs has positive effect on accounting Conservatism, litigation risk has negative effect on accounting conservatismKeyword: Institutional Ownership Structures, Managerial Ownership Structures, Public Ownership Structures, Growth Opportunities,Debt Convenant (Leverage), Tax And Political Costs, Litigation Risk And Accounting Conservatism.
PENGARUH TEMPORARY DIFFERENCE, PERMANENT DIFFERENCE, DAN LEVERAGE TERHADAP PERTUMBUHAN LABA DENGAN SMALL AND LARGE BOOK TAX DIFFERENCE SEBAGAI PEMODERASI Umi Nur Arofah, 13.05.52.0075; Hardiningsih, Pancawati
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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Abstract

Book Tax Difference occurs because there is a difference between financial reporting and tax reporting in terms of accounting principles, accounting methods and procedures, income and expense recognition, and income and expense treatment. Due to the emergence of the difference will lead to profit growth will increase or decrease. While leverage aims to steer the extent to which debt is used in the company. Profit growth may be affected by the components referring to PSAK 46 regarding income tax and IAS 12 on income tax ie deferred tax due to temporary taxable difference. The purpose of this research is to know temporary, permanent difference and leverage to profit growth with small and large book tax differences as moderator. With the sample of research is manufacturing company Food and Beverage sector, as many as 20 manufacturing companies listing on BEI in 2012 until 2016. Data analysis using moderate analysis regression with the base of absolute difference .. The results showed that temporary differences and leverage have a significant positive effect on profit growth. permanent difference has a significant negative effect on profit growth. small and large book tax differences is a moderating variable.Keywords: Temporary difference, permanent difference, leverage, small and large book tax differences, profit growth
PENGARUH POFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Tia Fatmawati, 13.05.52.0082; Hardiningsih, Pancawati
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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Abstract

Globalization encourages the development of increasingly fierce business competition, with the full number of emerging new companies emerging. An important goal of establishing a company is to increase the value of the company. The value of the company can be seen from the company's annual financial statements, by utilizing the financial statement information is expected investors can predict the performance and value of the company. This research is to know the influence of ROA to company with CSR and GCG as moderation variable. The sample of the research is 50 companies that are doing CGPI survey which listed in BEI period 2013-2016 by using purposive sampling. The method of analysis used in this study is multiple regression with moderate regression analysis model with the base of absolute difference. This research is conducted at Indonesia Stock Exchange and access annual report at www.idx.co.id. The results of this study showed ROA has a positive effect on the company. CSR disclosure is significant to the company. GCG does not affect the company. CSR does not moderate the effect of ROA on corporate value with. GCG moderates the effect of ROA on companies with significant negative results.Keyword : ROA, CSR, GCG, Nilai Perusahaan.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PERILAKU DISFUNGSIONAL AUDIT ( Studi Empiris Pada KAP di Jawa Tengah) Pipiet Dwi Puspitarini, 13.05.52,0084; Badjuri, Achmad
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 was conducted to determine the analysis of the factors that affect the price of shares in manufacturing companies in Indonesia Stock Exchange . This research was conducted at the companies listed on the stock exchanges of Indonesia in 2010-2012. Data derived from the audited financial statements in IDX and ICMD 2010 to 2012. The samples in this study were taken by using purposive sampling method . From the results of research conducted by multiple linear regression analysis method is known that CR significantly positive effect on stock prices , then H1 : Liquidity significant positive effect on stock prices received . ROE no significant effect on stock prices , then H2 : Profitability significant positive effect on stock prices on the decline . Sales growth is not a significant effect on stock prices , then H3 : Sales pertumbuan significant positive effect on stock prices on the decline . EPS significant positive effect on stock prices , then H4 : EPS significant positive effect on stock prices received .Keywords: stock price, Liquidity, Profitability, Sales Growth, EPS.
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
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 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 usingmultiple 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

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