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Students´ Journal of Accounting and Banking
Published by Universitas Stikubank
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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Articles 2,418 Documents
 169   170   171   172   173 
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEBIJAKAN DIVIDEN (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI Periode 2013-2016) Nandita Putri Yuliani, 14.05.52.0054; 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 research was performed to examine the effect of variabele profitability, liquidity, leverage, growth, and firm size on dividend policy by manufacturing companies listed on the Stock Exchange of Indonesia from 2013 to 2016. The profitability as measured by ROA, liquidity as measured by CR, leverage as measured by DER, growth as measured by sales growth, and firm size measured with the natural log of total asset and dividend policy with Devidend Payout Ratio. The population of this research is 151 manufacturing companies listed on the Stock Exchange od Indonesia from 2013 to 2016. The sampling technique used was purposive sampling with specified criteria. Data obtained from the publication official website BEI (www.idx.co.id). Obtained a sample 107sample data. The analysis technique used is multiple regression. The results of profitability and liquidity has not significant. Leverage, growth, and firm size has a significant withdividend policy. Keyword: profitability, liquidity, leverage, growth, firm size, and dividend policy
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DEWAN KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Jasa Sektor Keuangan yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2013-2015) Theresia Advenia W. R, 14.05.52.0058; Rizal, Alimuddin
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 main goal of every company is to maximize the firm value. The firm value is a reflection of the good or bad performance of the company.Good firm value can be achieved maximally when a company can implement a good corporate governance system. Good corporate governance system mechanisms include managerial ownership, institutional ownership, independent board of commissioners and audit committee. This study aims to examines and analyze the effect of managerial ownership, institutional ownership, independent board commissioners and audit committees to the firm value. The population of this research are financial services companies listed in the Indonesian Stock Exchange period 2013-2015. The study uses secondary data such as financial report period 2013 until 2015, Indonesian Capital Market Directory period 2014 and 2015, also IDX Monthly Statistic period 2016 and obtained as many 20 companies. The technique of data analysis is used multiple regression analysis. The results of this study shows that managerial ownership and audit committees have a negative effect on firm value, independent board of commissioners have a positive effect on firm value, while institusional ownership does not affect with the direction of negative relationship on firm value. Keywords : financial sevices company, managerial ownership, institutional ownership, independent board of commissioners, audit committees, firm value
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN TINGKAT PERTUMBUHAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2013-2016 Ulviana Sari, 14.05.52.0064; Parmono 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

This study aims to examine the effect of profitability, liquidity, leverage and growth rate on dividend policy. The independent variables in this study are profitability, liquidity, leverage and growth. While for the dependent variable in this research is dividend policy. The study sample consisted of 112 manufacturing companies listed on the Indonesia Stock Exchange for the period of 2013-2016. 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 profitability has a positive and significant, liquidity has negative and insignificant effect, leverage has negative and insignificant effect, growth rates have a negative and significant effect on dividend policy. Keywords: profitability, liquidity, leverage and growth rate on dividend policy.
PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGANCORPORATE SOCIAL RESPONSIBILITYSEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2014-2016) Anik Setyowati, 14.05.52.0066; Wahyu Widati,, Listyorini
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 aimed to examinesthe influence of thefirm size, profitability andcorporate social responsibility as a moderating variable on firm value. This research was conducted at Indonesia by using analysis of manufacturing company that have gonepublic.The population of this study is a manufacturing company that listed in the Indonesia Stock Exchange. The sample included in the criteria of this study were 183 companies for 3 years and were selected as research samples of 140 companies with a sampling method using purposive sampling. The technique of data analysis is used moderated with SPSS 21.0 program.The results show that Firm Size (SIZE) and Profitability (ROA) have a significant positive effect on Company Value (PBV), Corporate social responsibility does not moderate the influence of Firm Size (SIZE) and Profitability (ROA) on Company Value (PBV). Keywords:Firm Size, Profitability, Corporate social responsibility and Company Value.
PENGARUH KOMITMEN ORGANISASIONAL DAN KOMITMEN PROFESIONAL TERHADAP KEPUASAN KERJA AKUNTAN PUBLIK DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Kantor Akuntan Publik Di Semarang) Yusrina, 14.05.52.0071; 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

The purpose of this study aims to determine the effect of organizational commitment and professional commitment to job satisfaction auditor moderated by motivation. This research uses a quantitative approach with descriptive method. Technique of collecting data is done through questioner observation. The population of this research is the public accounting firm in Semarang who is willing to accept and fill out the questionnaire. Samples taken as many as 10 KAP of the overall KAP in the city of Semarang. Motivation can be interpreted as an internal and external impulse in a person indicated by the desire and interest, encouragement and need, hope and aspiration, respect and respect. Motivation is what makes a person act. From these definitions motivation can be done by satisfying their need to participate in organizational goals in a creative and free environment. The results showed there was a positive and significant influence between organizational commitment, professional commitment and motivation to the job satisfaction of an auditor. With motivation is a moderation variable. Keywords: Organizational Commitment, Professional Commitment, Motivation and Job Satisfaction.
“PENGARUH LDR, NPM, CAR DAN UKURAN PERUSAHAAN PADA PROFITABILITAS BANK UMUM SWASTA NASIONAL DEVISA 2014-2017 Felix Ananta Santoso, 14.05.52.0072; Masdjojo, Gregorius N
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 examine and analyze the effect of Loan to Deposit Ratio, Net Profit Margin, Capital Adequancy Ratio and Company Size on the Profitability of National Private foreign exchange Banks 2014-2017. This study uses purposive sampling method in sample selection, with sample criteria being companies registered in Indonesia Stock Exchange during the 2014-2017 period. Based on these criteria, a sample of 15 banks was obtained with a period of four years of observation. Because the type of research data is a combination of "Cross-section" and "Time-series" data, the data analysis uses panel data regression analysis method. The estimation process uses the Fixed Effect Model (FEM) and Random Effect Model (REM) methods. Selection of the best model using the "Haussman Test". The results of the data analysis based on the Hausman Test are recommended to use the FEM method, the average of the Bank's Profitability, the bank with the highest average profitability during the period 2014 - 2017 is PT. Bank MNC International, while banks with the lowest average bank profitabilityPT. Bank Nusantara Parahyangan. The results showed that the Loan to Deposit Ratio had a significant positive effect on the Bank's Profitability, Net Profit Margin had a significant positive effect on Bank Profitability, Capital Adequacy Ratio had no significant positive effect on Bank Profitability, Company Size had a significant negative effect on Bank Profitability. Keyword : Bank Profitability (ROA), Loan to Deposit Ratio (LDR), Net Profit Margin (NPM), Capital Adequancy Ratio (CAR) and Company Size (SIZE)..
PENGARUH KOMPETENSI, INDEPENDENSI DAN OBJEKTIVITAS TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Pada Kantor Akuntan Publik di Jawa Tengah dan DIY) Agnes Cahyani, 14.05.52.0077; Himmawan, 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

Audit quality is the quality of the work of an auditor who is shown with a reliable report of the results of the examination. Audit quality is influenced by various factors such as independence, experience, objectivity, competence and auditor ethics. This study aims to examine the influence of competence, independence, objectivity on audit quality with auditor ethics as a moderation variable. The population in this study are all auditors who work in Public Accounting Firm in Jawa Tengah and Daerah Istimewa Yogyakarta (DIY). Sampling was done by using purposive sampling method 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 absolute differenc test to test the effect of moderation variable by SPSS 19.0. The results of this study show that competence, independence, objectivity have a positive effect on audit quality. The ethics of the auditor does not moderate the influence of competence, independence, on audit quality. And the ethics of the auditor does moderate the influence of objectivity on audit qualit. Keywords: competence, independence, objectivity, auditor ethics and audit qualit.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI BELANJA MODAL KABUPATEN/KOTA DI PROVINSI JAWA TENGAH 2014-2016 Athina Novi Hapsari, 14.05.52.0084; Maryono, Maryono
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 effect of Local Government Revenue, General Allocation Funds, Special Allocation Funds and Economic Growth of Capital Expenditures in the District / City in Central Java Province 2014-2016. Economic growth in this study is proxied with Gross Regional Domestic Product. Population in this research is all District and City in Central Java Province. The sample of this research are 35 regencies and cities in Central Java Province with period 2014-2016. This research data in the form of secondary data in the form of Realization Report of APBD and table of Gross Regional Domestic Product of Central Java Province. The method of analysis used in this study is multiple linear regression. Based on the results of the study can be concluded that the Local Government Revenue , General Allocation Fund and Special Allocation Funds has a significant positive effect to Capital Expenditures. Economic Growth does not significant negative effect on Capital Expenditure. Keyword : Local Government Revenue, General Allocation Funds, Special Allocation Funds , Economic Growth and Capital Expenditures
LIKUIDITAS SEBAGAI PEMODERASI PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP KEBIJAKAN DIVIDEN (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2013 - 2016) Tirza Amelia Hestiwardani, 14.05.52.0085; Jaeni, Jaeni
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 aimed to determine the effect of profitability, leverage, and liquidity on dividend policy, Determine the effect of profitability and leverage on dividend policy with liquidity as moderating variable. The population in this study are all companies listed on the Indonesia Stock Exchange in 2013 until 2016. The sample of this study was taken by using purposive sampling technique, so that these were 192 companies got for this study. Data analysis tools used in this research is multiple linear regression analysis and Moderate Regression Analysis (MRA). The results showed that the profitability has significantly positive influence on dividend policy, while leverage has significantly negative affect on dividend policy, and liquidity has significantly negative influence on dividend policy, liquidity is not able to moderate the profitability on dividend policy, and liquidity is able to moderate the leverage on dividend policy. Keywords : Profitability, Leverage, Liquidity, Dividend Policy.
PENGARUH PENGETAHUAN PERPAJAKAN, PELAYANAN APARAT PAJAK, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM YANG MEMILIKI NPWP (Studi Kasus UMKM di Kecamatan Semarang Selatan, Semarang Barat, dan Ngaliyan) Rudiansyah, 14.05.52.0092; Widiatmoko, Jacobus
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 empirically examine the effect of taxpayer knowledge, theservice of tax officials and tax sanctions on MSME taxpayer compliance. The population in this study were MSME Taxpayers in Semarang City as many as 99 MSMEs in 3 Sub-districts namely, South Semarang District, West Semarang District, and Ngaliyan District. The method used is Judgment Sampling. Where is the method of selecting a sample based on certain considerations, as well as determining the number of samples using the Slovinformula. Test equipment in this study uses Validity Test, Reliability Test, Classic Assumption, and Multiple Linear Regression Analysis Test. The results of this study are the service of the tax authorities does not affect the compliance of MSME taxpayers. Taxpayer knowledge and tax sanctions affect the mandatory compliance of MSMEs. Keywords: Taxation Knowledge, Tax Apparatus Service, Tax Sanctions, UMKM Taxpayer Compliance

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