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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
 167   168   169   170   171 
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016 Dinda Puspitasari, 13.05.52.0045; Nurhayati, Ida
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 study examines the effect of liquidity, profitability, farm size, growth of company, asset structure, and business risk on capital structure. This research on manufacturing company on the Indonesian Stock Exchange by using a go public. The sampling method used purposive sampling with periode from 2014 to 2016. The data are processed as many 232 companies. The thechnique of data testing using multiple linear regression analysis. The result of research shows that Profitability, Company Size, Asset Growth, Business Risk has no effect on capital structure, Liquidity has negative effect to capital structure, Asset Structure has positive effect to capital structure.Keyword: liquidity, profitability, farm size, growth of company, asset structure, and business risk
PENGARUH AKUNTABILITAS,INDEPENDENSI,KOMPETENSI, OBEKTIVITAS DAN INTEGRITAS TERHADAP KUALITAS HASILKERJA AUDITOR (Studi Empiris Pada Kantor Akuntan Publik di Kota Semarang) Anisatun Nihayah, 13.05.52.0225; Alfasadun, Alfasadun
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

Nowday, more and more people from all walks of life need reliable corporate financial statements. That is the responsibility of a public accountant or known as an auditor to improve the reliability of financial statements. Therefore, qualified auditors need to audit the financial statements. This study aims to examine the effect of accountability, independence, competence, objectivity, and integrity on audit work quality. The object of this research is Public Accounting Firm in Semarang City. This research uses random sampling technique in data collection. Respondents in this study are all auditors in the Public Accounting Firm in Semarang City, which amounted to 52 respondents. There are five variables in this study consisting of five independent variables namely accountability, independence, competence, objectivity, integrity, and one dependent variable is the quality of the auditor's work. Based on the result of this research, it can be concluded that some of accountability, independence, competence, and integrity have a significant effect on the quality of audit work, while independence and objectivity have an effect on audit quality but not significant. Simultaneously, independence, competence, work experience, objectivity and integrity affect the quality of audit workKeywords: Accountability, Independence, Competence, Objectivity, Integrity, Audit Quality
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Albino Da Cruz Dos Santos, 12.05.52.0051; 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

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Abstract

This study aims to determine the Influence of Financial Performance on Stock Returns on Manufacturing Companies Available In Indonesia Stock Exchange. 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 ttest. In Return On Asset variable obtained significant value. This means Return On Asset variable. statistically have a significant positive effect on stock Return. In Return On Equity variable obtained significant. This means the Return On Equity variable statistically significant positive effect on stock Return. In Economic Value Added variable obtained significant. This means Economic Value Added variables are statistically significant positive effect on stock Return. In the Debt to Equity Ratio variable obtained significant. This means that the Debt to Equity Ratio variable is statistically significant positive effect on stock Return.Keywords: ROA, ROE, EVA, DER Return shares
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP STRUKTUR MODAL (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di BEI Periode Tahun 2014-2016) Tixvi Yuly Andryastanty, 14.05.52.0286; 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 research aims to examine the effect of profitability, asset structure, firm size, business risk, and liquidity to capital structure at manufacturing companies listed on the Indonesian Stock Exchange (Bursa Efek Indonesia) in 2014-2016.The population in this research are Manufacturing Companies listed on the Indonesia Stock Exchange (Bursa Efek Indonesia). Sampling method using purposive sampling in the technique of data analysis is multiple linear regression analysis.The results of this research indicate that Profitability and Business Risk have a negative influence on Capital Structure while Asset Structure, Asset Growth, Company Size, and Liquidity have positive effect on Capital Structure. Keywords: Profitability, Asset Structure, Company Size, Business Risk, and Liquidity, Capital Structure.
PENGARUH LIKUIDITAS, KEPUTUSAN INVESTASI, LEVERAGE, PERTUMBUHAN PERUSAHAAN, UKURAN PERUSAHAAN DANSTRUKTUR ASSETSTERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE PERIODE TAHUN 2013-2015 Vivi Kurniawati Yuliana, 13.05.52.0212; 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 and analyze the influence of Liquidity, Investment Decision, Leverage, Corporate Growth, Company Size and Assets Structure against Corporate Value in Property and Real Estate Company Period 2013-2015 The population in this study are property and real estate companies listed on the BEI during 2013-2015. This research is empirical research by using purposive sampling technique in sampling. The analysis was done by multiple regression using SPSS version 16.00 for windows. The results showed that Liquidity does not affect the value of the company. Investment decisions positively affects the value of the company. Leverage positively affects the company's value. Corporate growth has a positive effect on company value. The size of the firm does not affect the value of the company. The asset structure has no effect on firm value Keywords: Liquidity, Investment Decision, Leverage, Corporate Growth, Company Size and Assets Structure and Corporate Value
PENGARUH LEVERAGE TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2016 Tanti Dahlianti Nazilah, 14.05.52.0027; Kartika, Andi
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to determine and test the effect of leverage on earnings management with good corporate governance as a moderation variable.This study used a sample of 195 manufacturing companies listed on the Indonesia Stock Exchange for the period of 2013-2016. The sample was obtained by purposive sampling. The type of data used is secondary data. Research data were analyzed by analysis of Moderated Regression Analysis (MRA). The results showed that leverage has a significant positive effect on earnings management. Managerial ownership is unable to moderate the effect of leverage on earnings management. Institutional ownership can weaken the effect of leverage on earnings management. And independent board of commissioners are able to strengthen the leverage effect on earnings management. Keywords: leverage, earnings management, managerial ownership, institutional ownership and independent board of commissioners
PENGARUH CURRENT RATIO, PRICE TO BOOK VALUE, DEBT TO EQUITY RATIO DAN RETURN ON ASSET TERHADAP RETURNSAHAM (Studi Empiris Pada Perusahaan Food and Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2016) Erika Nona Septiani, 14.05.52.0030; Aini, Nur
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

ABSTRACT This study examines and analyzes the influence of Current Ratio, Price to Book Value, Debt to Equity Ratio and Return On Asset on Stock Return. The population in this study in the sector food and beverage which are listed in Indonesia Stock Exchange in years 2012 until 2016. The samples selections are using purposive sampling with period of research year 2012 until 2016. Analyzes influence between variable by using method of multiple linear regression analysis. The result of this study indicatethatCurrent Ratio and Debt to Equity Ratiohas a significant positive effect on theStock Return.Price to Book Value, and Return On Asset do not affect the disclosure ofStock Return. Keywords: Stock Return, Current Ratio, Price to Book Value, Debt to Equity Ratio, and Return On Asset
PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARISINDEPENDEN, KUALITAS AUDIT DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2014-2016) Burhan Wijaya, 14.05.52.0033; Poerwati, Rr. Tjahjaning
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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Abstract

This research is to examine the effect of nstitutional ownership, independent commissioner, audit quality and audit committee on tax avoidance. The population of this study are all manufacturing companies listed on the Indonesia Stock Exchange during the period 2014-2016. The sample of this research is obtained by using purposive sampling method, where only 71 companies listed in Indonesia Stock Exchange fulfill all criteria, so that obtained 213 data used as research sample to be processed. This research uses multiple linear regression model to test the influence of each variable to tax avoidance. The results of the analysis in this study indicate that institutional ownership and audit quality have no significant positive effect. While independent commissioners and audit committees have a negative effect on tax avoidance. Keywords: Tax Avoidance, Institutional Ownership, Independent Commissioners, Audit Quality and Audit Committee.
PENGARUH KEADILAN, SISTEM PERPAJAKAN, DISKRIMINASI, DAN PEMAHAMAN PERPAJAKAN TERHADAP PERSEPSI TAX EVASION ( STUDI EMPIRIS WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KPP PRATAMA SEMARANG TIMUR ) Afri Mei Saputra, 13.05.52.0107; Hardiningsih, Pancawati
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to analyze the influence of justice, taxation system, discrimination, and understanding taxation against tax evasion perception. The sample in this study is a corporate taxpayer registered in the East Semarang KPP. Retrieval technique using Convinience Sampling counted 98 taxpayers of agencies. Data processing using SPSS version 23 with multiple linear regression analysis techniques. Based on the results of the analysis shows understanding of taxation has a significant negative effect on the perception of tax evasion. The system of taxation, discrimination and justice is negative not significant to the tax evasion. Keywords: Understanding taxation, taxation system, discrimination, justice, tax evasion.
PENGARUH LIKUIDITAS, KEPUTUSAN INVESTASI, LEVERAGE, PERTUMBUHAN PERUSAHAAN, UKURAN PERUSAHAAN DANSTRUKTUR ASSETSTERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE PERIODE TAHUN 2013-2015 Vivi Kurniawati Yuliana, 13.05.52.0212; Wardjono, Wardjono
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 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 influence of Liquidity, Investment Decision, Leverage, Corporate Growth, Company Size and Assets Structure against Corporate Value in Property and Real Estate Company Period 2013-2015 The population in this study are property and real estate companies listed on the BEI during 2013-2015. This research is empirical research by using purposive sampling technique in sampling. The analysis was done by multiple regression using SPSS version 16.00 for windows. The results showed that Liquidity does not affect the value of the company. Investment decisions positively affects the value of the company. Leverage positively affects the company's value. Corporate growth has a positive effect on company value. The size of the firm does not affect the value of the company. The asset structure has no effect on firm value Keywords: Liquidity, Investment Decision, Leverage, Corporate Growth, Company Size and Assets Structure and Corporate Value

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