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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
 166   167   168   169   170 
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, REPUTASI KAP LEVERAGE DAN UMUR PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2012-2016 Moch Norrochim Mashuri, 16.05.62.0006; Kartika, Andi
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

The purpose of this research is to analyze the influence of Profitability, Company Size, KAP Reputation, Leverage and Age of the Company to audit delay at manufacturing company listed in Indonesia Stock Exchange Period Year 2012-2016. The results of this analysis concluded that: Profitability and Company size negatively affects audit delay. KAP's reputation and Leverage do not affect audit delay and The company’s Age positively affect audit delay.Keywords: Profitability, Company Size, KAP Reputation, Leverage, Age of the Company and audit delay
ANALISIS FINANCIAL INDICATOR DAN BIAYA AGENSI MANAJERIAL SEBAGAI PREDIKSI FINANCIAL DISTRESS (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2016) Octaviana Dwiyacita Pujiastuti, 16.05.62.0029; 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 purpose of this research is to test and analyze the influence of financial indicator and managerial agency cost to financial distress at manufacturing company listed on the Indonesia Stock Exchange in the periode 2013-2016.While financial indicator use profitability, liquidity, leverage, sales growth, and operating capacity. The population in this study are all of the manufacturing companies listed on the Indonesia Stock Exchange and is continously published financial statements in the year 2013-2016. Based on purposive sampling method, samples obtained is 38 companies in the period 2013-2016 so obtain 152 observations. The criteria of financial distress in this study was measured by using interest coverage ratio. This study used logistic regression as a data analysis tool.The result of this research showed that profitability and sales growth have significant negative impact on the financial distress condition. This research failed to prove effect of liquidity, leverage, operating capacity, managerial agency cost of experiencing financialdistress.Keywords: profitability, liquidity, leverage, sales growth, operating capacity, managerial agency costs and financial distress
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Novy Rachmawati, 14.05.62.0033; 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 factors that affect the value of companies in manufacturing companies. Through the implementation of the financial management functions carefully and appropriately in any financial decisions taken will affect other financial decisions that will impact the value of the company. The population of this study is a company listed on the Indonesia Stock Exchange (IDX) period 2013-2015. Sampling method using purposive sampling, the technique of determining the sample with certain considerations. The sample included in this research is 29 companies. Methods of data analysis in this study using multiple linear analysis using SPSS program. The result of the research shows that the variable of institutional ownership has negative effect not significant to firm value, dividend policy variable has a significant negative effect to firm value, investment decision variable and profitability variable have positive significant effect to firm value, funding decision variable and firm size variable have positive significant against company value,Keywords: Company value, institutional ownership, investment decision, funding decision, dividend policy, profitability, firm size
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KUALITAS AUDIT (Studi Empiris pada Pemeriksa BPK Perwakilan Provinsi Jawa Tengah) Sinta Mahardika, 16.05.62.0008; 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 research entitled “Factors Influenced Toward Audit Quality (Empirical Study on Auditors of BPK Representative Office of Central Java Province)”, purposed to analyze the influence of independency, integrity, profesionalism, competency, job experience, ethic compliance, and time budget pressure to audit quality on the auditors of BPK Representative Office of Central Java Province. The population of this study were 126 auditors. Sampling was conducted using a purposive sampling method and number of samples were 99 respondents. Primary data collection method used in this study, and analyzed by multiple regression model. The result showed that independency, integrity, profesionalism, competency,and job experience have a positive and insignificant influence to audit quality. Meanwhile job experience has a positive and insignificant influence to audit quality, and time budget pressure has a negative and insignificant influence to audit quality.Keywords: independency, integrity, profesionalism, competency, job experience, ethic compliance, time budget pressure, audit quality
PENGARUH PROFITABILITAS, UKURAN DEWAN KOMISARIS, UKURAN DEWAN PENGAWAS SYARIAH, UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH DI INDONESIA (PERIODE 2012-2016) Dahlia Mamik Kholifah, 13.05.52.0003; Aini, Nur
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 and analyzes the influence of Profitability, Size of Board of Commissioners, Size of Sharia Supervisory Board, Company Size on Islamic Social Reporting Disclosure. The population in this study is a Sharia Bank registered in Bank Indonesia supervised by OJK 2012-2016. Sampling method using purposive sampling with period of research year 2012 until 2016. Influence between variable is explained by using method of multiple linear regression analysis. The results of this study indicate that the profitability and the size of the sharia supervisory board have no effect on the ISR disclosure, while the size of the board of commissioners and firm size has a significant positive effect on the ISR disclosure.Keywords: Disclosure of Islamic Social Reporting (ISR), Profitability, Board of Commissioner Size, Sharia Supervisory Board Size, Company Size
PENGARUH PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN PAJAK, SANKSI PAJAK DAN SIKAP WAJIB PAJAK TERHADAP MOTIVASI WAJIB PAJAK ORANG PRIBADI DALAM MEMBAYAR PAJAK DI SEMARANG Ririn Meylena, 16.05.62.0001; 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

This study aims to examine the influence of taxation knowledge, the quality of tax services, tax sanctions and attitudes of taxpayers on the motivation of taxpayers of individuals in paying taxes. The number of samples in this study were 100 respondents. Respondents who become the sample of this study are taxpayers who have a job / free effort on the KPP in the city of Semarang that routinely reported tax obligations. The sampling technique used in this research is to use purposive sampling that is sampling with criteria that is Taxpayers who have job / free effort at KPP in Semarang city that routinely report tax obligation. Methods of data analysis using linear regression. From the research results can be taken some conclusions that knowledge about taxes, service quality, tax sanctions and attitudes of taxpayers have a positive and significant impact on taxpayer motivation.Keywords: tax knowledge, tax service quality, tax sanction, taxpayer attitude and taxpayer motivation
PENGARUH PENERAPAN ANGGARAN BERBASIS KINERJA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Empiris pada Perwakilan BKKBN Provinsi Jawa Tengah) Elmi Rosita Darmawati, 16.05.62.0005; 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 research entitled “Application of Performance-Based Budgeting affect to Performance Accountability Government Institution (Empirical Study on Representative Office of BKKBN Central Java Province)”, purposed to analyze the influence of budget planning, budget implementation, budget reporting, and performance evaluation to performance accountability on Representative Office of BKKBN Central Java Province. The population of this study were 157persons. Sampling was conducted using a purposive sampling method and number of samples were 47 respondents. Primary data collection method used in this study, and analyzed by multiple regression model.The result showed that budget planning, budget implementation, and performance evaluation have a positive and significant influence to performance accountability. Meanwhile budget reporting has a negative and significant influence to performance accountability.Keywords: performance-based budgeting; budget planning; budget implementation; budget reporting; performance evaluation; performance accountability.
FAKTOR-FAKTOR YANG MEMPENGARUHI KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 – 2015 Nesya Sefi Ayundari, 12.05.52.0102; Aini, Nur
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 determine the Factors Affecting Financial Statement Disclosure Completeness in Manufacturing Companies Listed on Indonesia Stock Exchange Period 2013 - 2015. The population in this study is a manufacturing company listed on the stock exchange Indonesia in 2013-2015. The sample in this research is taken with Purposive Sampling method. Data were analyzed by using Independent sample t test.In the variable leverage statistically significant positive effect on the completeness of financial reporting disclosure, In the liquidity variable statistically significant positive effect on the completeness of financial reporting disclosure, On variable profitability statistically significant effect on the completeness of financial report disclosure, In the variable age of the company statistically positive significant to the completeness of financial reporting disclosure, On variable size of company statistically significant positive effect on the completeness of financial reporting disclosure.Keywords: leverage, liquidity, profitability, company age, firm size, completeness of financial reporting disclosur
PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN, PERTUMBUHAN ASET, DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2014-2016 Anni Syafa’ati, 13.05.52.0050; Aini, Nur
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 study examines the effect of profitability, liqiudity, farm size, growth of assets, and business risk. This reearch on manufacturing company on the indonesian Stock Exchange by using a go public.The sampling metods used purposive sampling with periode from 2014 to 2016. The data are processed as many 97 companies. The thechnique of data testing using multiple linear regression analysis.The results showed that the liquidity hasnegative effect and significant to the capital structure, farm size has positive effect ang significant to the capital structure, profitability, growth of assets, and business risk does not have any influence to the capital structure.Keyword : profitability, liquidity, farm size, growth of assets, and business risk
PENGARUH KEBIJAKAN HUTANG, KEBIJAKAN DIVIDEN, PROFITABILITAS, GROWTH OPPORTUNITY, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015) Claresta Dara Hermawan Putri, 13.05.52.0182; Aini, Nur
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

The purpose of this tudy is to examine the influence of debt policy, dividend policy, profitability, growth opportunity, and firm size on the value of companies in manufacturing companies listed on the Indonesia Stock Exchange.The dependent variable in this research is company value. And the independent variables are debt policy, dividend policy, profitability, growth opportunity, and company size. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2013-2015. The sample selection is done by purposive sampling method. The data is processed as many as 98 companies. The technique of data testing is by using multiple linear regression analysis. The result of analysis is known that the variable of debt policy has a negative effect on company value, while profitability and firm size have positive influence to company value, then dividend policy and growth opportunity have no effect to company value.Keywords : Debt Plicy, Dividend Policy, Profitability, Growth Opportunity, Company Size, Corporate Value.

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