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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
 164   165   166   167   168 
PENGARUH AUDIT TENUR DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL INTERVENING (Studi Pada Perusahaan Real Estate dan Property Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015) Shofi Aulia Rahman, 13.05.52.0207; Himmawan, Arief
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 obtain empirical evidence about the influence of tenure audit and firm size to integrity of financial statements with audit quality as intervening variable at real estate and property companies which listed in the Indonesia Stock Exchange. The population on this research is all real estate and property company in the Indonesia Stock Exchange in 2013 - 2015. The sampling technique used was purposive sampling. The analytical tool was used is Multiple Regression Analysis. Partial results of this study show the Tenure Audit have no efect significant on Integrity of Financial Statements, Firm Size significant with Integrity of Financial Statements, Audit Quality significant with Integrity of Financial Statements, Tenure Audit have no efect significant on Audit Quality, and Firm Size significant on Audit Quality.Keywords : tenure audit, firm size, audit quality and integrity of financial statments
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PROFITABILITAS PERUSAHAAN PERBANKAN Liliana C.D.T. Duarte, 12.05.52.0216; 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 study was conducted with the aim to analyze the influence of factors that affect the profitability. Independent variables used in this research are capital adequacy ratio, loan to deposit ratio, operational cost and operating income, non performing loan, net interest margin and third party fund, while the dependent variable used is profitability.The data used in this study is the data of Indonesian Banking Companies listed on the Indonesia StockExchange during the year 2013-2016. Methods in the selection of samples in this study using purposive sampling method with the aim to obtain a sample in accordance with research objectives. The sample of this research is 142 Observations on Indonesian Banking Companies in Indonesia Stock Exchange. The hypothesis in this study was tested by using multiple linear regression analysis tools with confidence level of 95%.The result of theresearch shows that: Capital Adequacy Ratio has a significant negative effect to profitability, Loan To Deposit Ratio have significant positive effect to profitability, Operational Cost and Determination of Operation have negative significant effect to profitability, Non Performing Loan has positive significant effect on Net Interest Margin profitability positive significant to profitability and Third Party Fund have positive significant to profitabilityKeywords: capital adequacy ratio, loan to deposit ratio, operational cost and operating income, non performing loan, net interest margin and third party fund
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, FINANCIAL LEVERAGE DAN KEPEMILIKAN MANAJERIAL TERHADAP PERATAAN LABA Desi Ayu Rahmawati, 13.05.52.0222; 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 examines the effect of firm size, profitability, financial leverage and managerial ownership to income smoothing. This research was conducted at a manufacturing company listed on Indonesia Stock Exchange (BEI). Sampling method using purposive sampling with observation period 2014 to 2016 the number of samples obtained as much as 216. The analysis tool used is logistic regression with SPSS 18 program. The type of data used is secondary data. The results showed that the profitability and managerial ownership effect on income smoothing. While the size of the company and financial leverage does not affect the income smoothing.Keywords: firm size, profitability, financial leverage, managerial ownership and income smoothing
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA PERUSAHAAN (Studi pada Perusahaan Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia periode 2014-2016) Rebecca Antoniette Hadi, 14.05.52.0014; 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

The purpose of this study is to examines and analyses the effect of firm size, liquidity, capital structure, managerial ownership, institutional ownership, audit committee, and independent commissioner to earning quality. This research was conducted at base industry and chemical company listed on Indonesia Stock Exchange (BEI). The sampling method used in this study is purposive sampling with observation period 2014 to 2016 the number of samples obtained as much as 48. The influence between variables is discribed by using multiple regression analysis with SPSS 23 program. The type of data used is secondary data. The results showed that the liquidity, capital structure, institutional ownership, and independent commissioner significantly positive affecting the earning quality. While the firm size, managerial ownership, and audit committee do not significantly affect the earning quality.Keywords : firm size, liquidity, capital structure, managerial ownership, institutional ownership, audit committee, and independent commissioner.
PENGARUH FIRM SIZE, LEVERAGE DAN PENGHINDARAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2014-2016) Hasmi Ridaningwahyu, 14.05.52.0076; 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 practice of earnings management is a common behavior undertaken by management. Earnings management is the actions of managers in the process of preparing financial statements in order to gain personal gain.This study aims to examine and analyze the effect of firm size, leverage and tax avoidance on earnings management.The sample in this study used 207 data from 69 manufacturing companies listed in Indonesia Stock Exchange for period 2014-2016 using purposive sampling method. The analysis tools used are normality test, classical assumption test, multiple linear regression test, and model test.Based on the research that has been done, found the result that firm size has a significant negative effect to earnings management, leverage has positive effect not significant to earnings management, tax avoidance has negative effect not significant to earnings management.Keywords:Firm Size, Leverage, Tax Avoidance and Earnings Management
PENGARUH LEVERAGE, SIZE, AGRESIVITAS PAJAK DAN PROFITABILITAS TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN Murija, 14.05.52.0120; 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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Social responsibility has an important role because as a concrete form of the implementation of corporate obligations on the social environment. So that the central government and companies are expected to cooperate in building and welfare environment. This study aims to examine and analyze the effect of Leverage, Size, Tax aggressiveness, and Profitability on Social Responsibility Disclosure on Manufacturing Companies listed on the Indonesia Stock Exchange in the Year 2014- 2016. The sample in this study uses 141 data from 47 manufacturing sector companies listed on the Indonesia Stock Exchange in the period 2014 until 2016. The analysis tools used are descriptive statistical analysis, normality test, classical assumption test, model testing, and hypothesis testing. Based on the research that has been done, found that Leverage has a significant negative effect on Corporate Social Responsibility Disclosure, Corporate Size has a significant positive effect on Corporate Social Responsibility Disclosure, tax aggressiveness has no significant positive effect on Corporate Social Responsibility, Profitability has a significant positive effect on Disclosure of Corporate Social Responsibility.Keywords: Corporate Social Responsibility, CSRD, Leverage, Size, Tax Aggressiveness, Profitability
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2013-2015 Yanuarni PuspitaJati, 14.05.52.0127; Wardjono, Wardjono
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 firm size, capital structure and liquidity on firm value. The independent variables in this study are firm size, capital structure and liquidity. As for the dependent variable in this study is the value of the company. The study sample consisted of 145 manufacturing companies listed on the Indonesia Stock Exchange for the period of 2013-2015. The sampling technique was chosen by purposive sampling. Financial report data from Indonesia Stock Exchange. The method of analysis used in this study is multiple linear regression. The results of this study indicate that firm size has a positive and significant effect on firmvalue, capital structure has negative and insignificant effect to firm value, liquidity has positive and insignificant effect to firm value.Keywords: firm size, capital structure, liquidity and corporate value
“ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING SECARA VOLUNTARY PADA PERRUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2013-2015” Latifa Rahmawati, 14.05.52.0130
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 to analyze the effect of percentage of ROA change, financial distress, KAP size and public ownership of auditors switching at manufacturing companies listed on Indonesia Stock Exchange (IDX). This research uses purposive sampling method in sample selection with sample criteria is manufacturing company listed on BEI during period 2013-2015. Based on these criteria obtained sample of 198 companies during 3 years of observation period. The relationship and / or influence between variables is explained using logistic regression analysis method. The results showed that percentage changes in ROA and financial distress has significant effect on the auditor switching. Variabels KAP’s size, klien’s size and public ownership has insignificant effect on the auditor switching.Keywords: Auditors Switching, Change Percentage ROA, Financial Distress, KAP’s Size, Klien’s Size and Public Ownership
PENGARUH RASIO KECUKUPAN MODAL, LIKUIDITAS BANK, RISIKO KREDIT DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS BANK KONVENSIONAL YANG TERDAF1TAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2012-2016 Senia Noviani, 14.05.52.0132; 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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The purpose of this research are for test and analyze the effect from minimum capital ratio, bank liquidity, credit risk and firm size to commercial bank profitability. In this research use capital adequacy ratio (CAR), loan to deposit ratio (LDR), non performing loan (NPL) and firm size as independent variables and bank profitability that proxied by return on assets (ROA) as dependent variable. The sampling technique is purposive sampling. The sample used was commercial bank that listed on Stock Exchange which published an annual report during 2012-2016. The sample that can be used are 28. The analysis method is double regression. The results are : CAR, LDR and firm size give positive effect and significant on ROA otherwas firm size gives negative effect and not significant on ROA.Keywords : CAR, LDR, NPL, firm size and bank profitability (ROA)
“ANTESEDEN GOOD CORPORATE GOVERNANCE DAN KONSEKUENSINYA TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DALAM CORPORATE GOVERNANCE PERCEPTION INDEX” Vitara Arta Ciputri, 14.05.52.0167; Widiatmoko, Jacobus
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 is examines and analyze the effect of profitability, company size, and leverage of the good corporate governance, and the effect of good corporate governance of the earnings management on the companies listed on the Corporate Governance Perception Index. This study used purposive sampling method in sample selection, the criteria for a sample of the companies listed on the Corporate Governance Perception Index during the period 2013-2016. Based on these criteria, obtained a sample of 90 companies over a four-year observation period. Relations and or influence between variables and is described by using multiple regression analysis.The result showed that the profitability a not effect of the good corporate governance. Company Size a significant positive effect of the good corporate governance. Leverage a significant negative effect of the good corporate governance. Good Corporate Governance a significant positive effect of the earnings management.Keywords: Earnings Management, Good Corporate Governance, Profitability, Company Size, and Leverage..

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