cover
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
INDONESIA
Students´ Journal of Accounting and Banking
Published by Universitas Stikubank
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Arjuna Subject : -
Articles 2,418 Documents
ANALISIS FAKTOR YANG BERPENGARUH TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2014-2016 M Shodiqur Rifqi, 14.05.52.0195; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the effect of profitability, leverage, company size, company growth, institutional and managerial ownership of company value on the manufacturing companies listed in a BEI period of 2014-2016. The population in the current study is the listed companies in the Indonesia Stock Exchange from 2014 to 2016. I used a purposive sampling method for selecting the samples, and totally obtained 227 samples. The result of this study shows that profitability has a significant positive effect on company value; leverage has a significant negative effect on company value; company size has a significant positive effect on company value; company growth has an insignificant negative effect on company value; institutional ownership has an insignificant positive effect on value; and managerial ownership has an insignificant negative effect on company value.Keywords: profitability, leverage, company size, company growth, institutional ownership, managerial ownership and company value
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014 – 2016) Elsa Yuda Pratiwi, 14.05.52.0210; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine and analyze the effects of liqudity, leverage, profitability, sales growth company size, institutional ownership, managerial ownership of financial distress on manufacturing companies listed on BEI period 2014-2016. The population in this study is all manufacturing companies registered in BEI period 2014-2016. The sample selection using purposive sampling method. The analysis tool used in this research is logistic regression analysis. The results of the research show that Leverage influence has Positive significant of financial distress. Profitability and Sales Growth have significant negative effect on financial distress, while Liquidity, Company Size, Institutional Ownership, Managerial Ownership have no significant effect on financial distress.Keywords: Financial Distress, Liquidity, Leverage, Profitability, Sales Growth, Company Size, Institutional Ownership, and Managerial Ownership
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP NILAI PERUSAHAAN MELALUI KEBIJAKAN DIVIDEN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016) Maharesi Sekarlangit Maretiningrum H.R, 14.05.52.0211; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine and analyze the effects of profitability, institutional ownership, and firm size of firm value with dividend policy as intervening variable on Manufacturing Companies Listed on IDX Period 2014-2016. The population in this study is all Manufacturing Companies Registered in IDX Period 2014-2016. The sample selection using purposive sampling method and obtained 206 companies.The results of the research show that profitability, institutional ownership, firm size, and dividend policy influence has positive significant of firm value. Dividend policy has a mediating effect between profitability to firm value, but dividend policy has no mediating effect between institutional ownership and firm size to firm value .Keywords: Firm value, Profitability, Institutional Ownership, Firm Size, Dividend Policy
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016) Intan Dwi Safitri, 14.05.52.0216; Susilowati, Yeye
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study aims to examine and analyze the impact of Return on Investment, Debt to Equity Ratio, Earning Per Share, dan Current Ratio, toward stock return of manufacture companies that listed in Indonesia Stock Exchange for period 2014-2016. The sample of this study was obtained by purposive sampling method and consisted of 86 manufacturing companies listed in Indonesia Stock Exchange during the period from 2014-2016. The technique of data analysis is used multiple regression analysis with interation method. The results of this study shows that Return on Investment and Earning Per Share have a positive and don’t have a significance effect toward stock return. Debt to Equity Ratio and Current Ratio have a positive and has a significance effect toward stock return.Keywords : Return on Investment, Debt to Equity Ratio, Earning Per Share, Current Ratio and stock Return.
FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND PAYOUT RATIO (DPR) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE 2014-2016 Yuni Mirati, 14.05.52.0228; Srimindarti, Ceacilia
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examines debt to total asset, return on asset, debt to equity ratio, growth and firm size company to dividend payout ratio on manufacturing companies listed in indonesia stock exchange in the period 2014-2016. The population of this research are manufacturing companies listed in indonesia stock exchange. The sampling method using purposive sampling with the study period of 2014 until 2016 and obtained as many as 165 companies. The technique of data analysis is used multiple regression analysis. The results of this study shows that growth has a negative influence on dividend payout ratio. Firm size has a positive influence on dividend payout ratio. However, debt to total asset, return on asset, and debt to equity ratio has a not effect on dividend payout ratio.Keywords : Debt to Total Asset, Return On Asset, Debt to Equity Ratio, Growth, Firm Size dan Dividend Payout Ratio
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP BELANJA MODAL (Studi Kasus Pemerintah Kabupaten/Kota di Provinsi Jawa Tengah Tahun 2013-2015) Ichda Septi Maulika, 14.05.52.0249; Maryono, Maryono
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This Study aimed to analyze the factors that affect the capital expenditure. The independen variables this study the are original revenues, general allocation funds, profit sharing funds, and the rest of budget financing. The population in this study is the budget realization report of all districts/cities in central jawa province obtained from the Central Statistics Agency of Semarang city and the financial inspection body of Republic Indonesia representatives of Central Java year 2013-2015. Samples included in this research criteria as much 98 out of 105 file. By using purposive sampling. The method of data analysis used in this research is descriptive analysis and multiple linear regression analysis. The result of this study indicate that the original revenues have a positive and significant impact on capital expenditure, general allocation budget have a positive and significant impact on capital expenditure, revenue sharing has a positive and significant impact on capital expenditure, and the remaining budget financing has a negative and insignificant effect on spending capital.Keywords :Local Revenues, General Allocation Budget, Revenue Sharing Funds, The Rest The Budget Financing, Capital Expenditure.
ANALISIS PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA INDUSTRI FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2012-2016 Noor Rizky Setyowati, 14.05.52.0265; Wahyu Widati, Listyorini
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examines the influence of Current Ratio (CR), Debt to Equity Ratio (DER), Return on Asset (ROA), Total Asset Turn Over (TATO) and Earning Per Share (EPS) on the stock price. This research was conducted at Indonesia by using analysis unit pharmacy company that have gone public. The population of this research are pharmacy 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 10 companies. The technique of data analysis is used multiple regression analysis. The results of this study shows that Current Ratio (CR), Debt to Equity Ratio (DER), Return on Asset (ROA), Total Asset Turn Over (TATO)does not affect on stock price. Earning Per Share (EPS) significant positive influence on the stock price.Keyword: Current Ratio (CR), Debt to Asset Ratio (DER), Return on Asset (ROA), Total Asset Turn Over (TATO), Earning Per Share (EPS)and Stock Price.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERBANKAN DI INDONESIA (Studi Empiris pada Bank Umum Persero yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016) Anis Yunita, 14.05.52.0267; Wahyu Widati, Listyorini
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine and analyze the factors that affect the financial perfomance of banks (empirical studies on Commercial Bank Limited Listed on IDX Period 2012-2016.Population in this study is Commercial Bank Limited Listed on IDX Period 2012-2016. The financial statement data has been retrieved from IDX which is begun from 1st quarter to 4th quarter in 2012-2016. The analysis tool us in this research is multiple liniear regression.The result of the research show that Good Corporate Governance (GCG) and Net Interest Margin (NIM) has positive significant of Return On Asset (ROA). Non Perfoming Loan (NPL) has negative significant of ROA. Operating Expense / Operating income positive significant of ROA. Loan to Deposit Ratio and Capital Adequacy Ratio has negative significant of ROA.Keywords: ROA, NPL, LDR, GCG, NIM, BOPO, CAR.
PENGARUH KOMITE AUDIT, PROPORSI KOMISARIS INDEPENDEN, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016) Megasari Alfiyana, 14.05.52.0280; Wahyudi, Djoko
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of Audit Comitte, The Independent Commissioner, Profitability, and Size of Tax Avoidances. This study focused on manufacturing companies listedin Indonesia Stock Exchange (BEI) in the period 2014-2016 The sampling technique used was purposive sampling. The analysis technique used in this research is multiple linear regression analysis. The analysis showed that the Audit Comitte, Profitability of significant negative effect on tax avoidances while variable Sizeof, The Independent Commissioner significant positive affect the tax avoidances.Keywords: Audit Comitte, The Independent Commissioner, Profitability, and Size of Tax Avoidance
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP STRUKTUR MODAL PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2013-2016 Delfia Amanda Flouresa, 15.05.62.0019; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is aimed at testing and finding empirical proof influence of profitability, liquidity, sales growth, asset structure, size firm, and bussinees risk toward capital structure of Property and Real Estate sector Companies which listed in indonesian Stock exchange at period of 2013-2016.The sample is taken using purposive sampling technique. Data analysis technique used is multiple linear regression.This result of research show that variableProfitabilty, growth Sales, and asset structure have insignificant influence toward Capital Structure. Variable Size firm has positive significant influence toward Capital Structure. Variable Liquidity, and Bussiness risk have  negative significant influence toward Capital Structure.Keywords : Capital Structure, Profitabilty, Liquidity, Sales Growth, Asset Structure, Size Firm, Bussiness Risk.