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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
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ANALISIS FUNDAMENTAL TERHADAP CORPORATE SOCIAL RESPONSIBILITY (Studi padaPerusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia periode 2013-2016) Nur Chorika Zarina Saraswati, 14.05.52.0036; Susilowati, Yeye
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 examine and analyze the effect of profitability, leverage, liquidity and company size on corporate social responsibility on mining companies listed on the Indonesia Stock Exchange in 2013-2016. The population in this study are mining companies listed on the Indonesia Stock Exchange in 2013-2016. The samples were taken using the purpose sampling method and obtained 88 observational data from 42 companies. The data analysis method used is a multiple linear regression data analysis method with SPSS 21 program and uses secondary data in the form of a Sustainability Report. Based on the research that has been done, the results obtained that Profitability and Size have a significant positive effect on Corporate Social Responsibility. While Leverage has a negative and not significant effect on Corporate Social Responsibility and Liquidity, it does not have a significant positive effect on Corporate Social Responsibility. Keywords: Profitability, Leverage, Liquidity, Corporate Size and Corporate Social Responsibility.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Tita Anggraeni, 14.05.52.0041; Parnono Hadi, Teguh
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

The purposes of this research are to analyze the influence of Institutional Ownership variable, Managerial Ownership, and Capital Structure on the value of the company. The assessment of this hypothesis is based on the Multiple Regression. The total samples used in this research are 254 manufacture companies registered in Indonesia Stock Exchange (BEI) with purposive sampling method. Purposive sampling method is a determined method technique based on Criteria. What means by Criteria in this research is manufacture companies registered in Indonesia Stock Exchange in the period of 2013 until 2016. The result of this result shows that Institutional Ownership and Managerial Ownership havea significant negative effect on the value of the company. In the other hand, Capital Structure has an insignificant positive effect on the value of the company. Key words: Institutional Ownership, Managerial Ownership, Capital Structure and Value of company
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS, PERTUMBUHAN PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN HUTANG (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Periode Tahun 2014-2016) Oktiawan Setiadi, 11.05.52.0205; Nuswandari, Cahyani
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

The purpose of this study is to analyze managerial influence, institutional ownership, profitability, company growth and company size on the financial system on the BEI for the 2014-2016 period. The population used in this study is a producing company listed on the Indonesia Stock Exchange (BEI) during 2014-2016. The sampling technique uses purposive sampling. The sample used in this study is the company on the Indonesia Stock Exchange (IDX); The company uses the Rupiah currency; Companies have profits and companies that produce complete data with the variables needed in the study. Analysis tools that are multiple linear regression. The results of the analysis can be concluded: Managerial ownership is significant negative towards debt policy. Positive institutional ownership is not significant to debt policy. Profitability has a negative effect on debt policy. Company size has a significant positive effect on debt policy Keywords: managerial, institutional ownership, profitability, company growth, company size and debt policy
PENGARUH PROFITABILITAS, LIKUIDITAS, EFISIENSI, NET INTEREST MARGIN DAN NON PERFORMING LOANTERHADAP CAPITAL ADEQUACY RATIO PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2012-2016 Wahyu Kurniawan Suryo Sularso, 12.05.52.0092; Anggana Lisiantara, Gregorius
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 examine the effect of profitability, liquidity, efficiency, Net Interest Margin and Non Performing Loan against Capital Adequacy Ratio in banking companies listed on Indonesia Stock Exchange Period 2012-2016, this study entitled "The Effect of Profitability, Liquidity, Efficiency, Net Interest Margin and Non Performing Loan Against Capital Adequacy Ratio in banking companies listed on Indonesia Stock Exchange (IDX) period 2012 to 2016". Population in this study all listed banking companies (Go Public) in Indonesia Stock Exchange (BEI) period 2012-2016. Sampling method with judgment sampling method is one of the purposive sampling by taking samples that have been determined previously based on the intent and purpose of the study. The provisions of samples taken are as follows: Banking companies include financial statements of 2012 - 2016 and Reports included in the form of complete data obtained a sample of 90data sample. Data used secondary data with data analysis using liner regression. The results of research as follows Return On Assets negatively affect the Capital Adequacy Ratio until hypothesis the first to push away. Loan to Deposit Ratio has a positive influence on Capital Adequacy Ratio until hypothesis the second to push away. Efficiency negatively affects the Capital Adequacy Ratio until hypothesis the third to acceptance. Net Interest Margin positively affects the Capital Adequacy Ratio until hypothesis the fourth to acceptance. Non Performing Loan has a positive effect on Capital Adequacy Ratiountil hypothesis the five to push away. Keywords: Return On Assets, Loan to Deposit Ratio, Efficiency, Net Interest Margin, Non Performing Loan and Capital Adequacy Ratio.
PENGARUH KOMPLEKSITAS TUGAS, LOCUS OFF CONTROL, TEKANAN KETAATAN, SIKAP PROFESIONALISME DAN GENDER TERHADAP AUDIT JUDGMENT (Studi Empiris Pada Kantor Akuntan Publik di Kota Semarang) Stevani DivaCindi Putri, 13.05.52.0126; Alfasadun, Alfasadun
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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Auditors are person who conduct an audit of financial statements, to carry out the task required an audit judgment. This study examined the effect of task complexity, locus off control, obedience pressure, professionalism and gender toward audit judgment. This research is a quantitative research, which uses primary data in the form of questionnaires to collect data. Respondents in this research are auditors who work in Public Accountant Offices (KAP) in Semarang. The sampling technique is convenience sampling which 60 auditors are participated of 10 Public Accountant Offices (KAP). Data were analyzed using SPSS version 24. The results of this research indicate that task complexity, locus off control, and professionalism have a significant effect on audit judgment, while the obedience pressure and gender do not affect audit judgment. Keywords :Task Complexity, Locus Off Control, Obedience Pressure, Professionalism, Gender, Audit Judgment.
PENGARUH KOMPLEKSITAS TUGAS, LOCUS OFF CONTROL, TEKANAN KETAATAN, SIKAP PROFESIONALISME DAN GENDER TERHADAP AUDIT JUDGMENT (Studi Empiris Pada Kantor Akuntan Publik di Kota Semarang) Emily Wijaya, 14.05.52.0005; Himmawan D. N, Arief
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

A good audit quality can be generated by the auditor by instilling independence and competence in the audit of financial statements. This is based on the application of public accountant code of ethics as a basic principle that regulates the ethics of the public accounting profession, in addition to the time budget pressure, an auditor will be able to improve the quality of his work. Audit quality is influenced by various factors such as independence, competence, time budget pressure and auditor ethics. This study aims to examine the influence of independence, competence and time budget pressure on audit quality with auditor ethics as a moderation variable. The population in this study is all auditors from the level of partners, managers, senior and junior working in Public Accounting Firm (KAP) in Central Java and Yogyakarta Special Region (DIY). Sampling technique using convenience sampling and obtained a sample of 65 respondents. The method of collecting primary data was conducted through survey method using questionnaire. The data obtained were analyzed using multiple linear regression model and using residual test to test the effect of moderation variable through SPSS 21.0. The results of this study indicate that the competence and time budget pressure have a positive effect on audit quality while independence has no positive effect on audit quality. The auditor ethics moderates the influence of independence, competence and time budgetary pressures on audit quality. Keywords: independence, competence, time budget pressure, auditor ethics and audit quality.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DANA BAGI HASIL TERHADAP BELANJA MODAL Febriana Kiranti, 14.05.52.0008; Maryono, Maryono
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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This study examines the impact of Local Personal Income, General Allocation Funds, Special Allocation Funds, and Profit Sharing Funds on Capital Expenditures. The population in this study is the district or city government in Central Java. The population in this study is the district or municipal government in Central Java region as many as 35 districts or cities. Data using secondary data that has been taken from budget realization report in central java 2014-2016. This research is a population with data collection method is done by documentary method. Keywords : Local Own Revenue, General Allocation Fund, Special Allocation Fund, Revenue Sharing Fund, and Capital Expenditures
PENGARUH PROFITABILITAS, LIKUIDITAS, EFISIENSI, NET INTEREST MARGIN DAN NON PERFORMING LOANTERHADAP CAPITAL ADEQUACY RATIO PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2012-2016 Julindo Akhbal Fajar, 14.05.52.0042; Srimindart, Ceacilia
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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Abstract

ABSTACT This study aims toexamine the effect of company size, and leverage of going concern audit opinion. This research was conducted at the companies listed on the Stock Exchange in 2014-2016. The samples used were as many as 336 observations selected using purposive sampling method. Data collection was done by using the documentation obtained from BEI website and Pojok BEI-Unisbank Stikubank (Unisbank). The analysis technique used is logistic regession.The results of the analysis of this study indicate only leverage ratio is able to affects the going concern audit opinion of manufacturing company, while the company size is not able to influence the probability of going concern audit apinion. Keywords: Company Size, Leverage,Going concern Audit Opinion
ANALISIS RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS(Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016) Dwi Trisnawati, 14.05.52.0046; Susilowati, . Yeye
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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Abstract

This study aims to test and analyze financial ratios in the form of profitability, liquidity, leverage and financial distress activities. This research was conducted at a manufacturing company listed on the IDX for the period 2014-2016. In this study, researchers used the purpose sampling method and obtained a sample of 305 samples of manufacturing companies listed on the Stock Exchange. The company data was then tested using logistic regression with the SPSS 21 program to explain the relationship between these variables. The type of data used is secondary data. The results of this study indicate that the profitability variable proxied by ROA has a negative effect on financial distress, the variable liquidity proxied by CR and leverage variables proxied by DER has a positive effect on financial distress, while the activity variable proxied by TATO does not affect financial distress. Keywords: Profitability, Liquidity, Leverage, Activities and Financial Distress.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE TAHUN 2014-2016 Orri Aflakul Uzlah, 14.05.52.0053; 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

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Abstract This study was conducted to examine the analysis of factors that affect financial distress on manufacturing companies listed on the Stock Exchange in the period 2014-2016. The number of selected samples is 107 subjects determined using purposive sampling method. Data collection was done by documentation technique collected through IDX website and BEI Corner-Unisbank Stikubank (Unisbank). Analytical technique used is logistic regression. The results of the analysis show that profitability and leverage can affect financial distress, while board size, board size, institutional ownership, managerial ownership, and audit committee size are not able to influence financial distress. Keywords : Good Corporate Governance, Financial Ratio, Financial Distress

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