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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
 171   172   173   174   175 
PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR AKTIVA, UKURAN PERUSAHAAN, PERTUMBUHAN AKTIVA, DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL (STUDI EMPIRIS PADA PERUSAHAAN–PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013- 2017) Nuril Huda, 14.05.51.0183; 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 examine the influence of Profitability, Liquidity, Asset Structure, Company Size, Asset Growth, and Sales Growth on Capital Structure of LQ-45 companies listed on Indonesia Stock Exchange (IDX) for the period of 2013-2017. This study was conducted using secondary data. The population in this study are all companies incorporated in the LQ-45 index year 2013-2014. The sample in this research use purposive sampling method. The method of analysis used in this research is multiple linier regression analysis method. The result showed that ROA had positive and not significant effect on DER, CR had negative and significant effect on DER, SA had negative and significant effect on DER, SIZE had negative and not significant effect on DER, AG had positive and significant effect on DER, SG negative effect and significant against DER. The Adjusted R Square value is 0.260 this means the dependent variable can be explained by the independent variable, while the remaining 74.0% is explained by other causes outside the model. Keyword: Profitability (ROA), Liquidity (CR), Asset Structure (SA), Company Size (SIZE), Asset Growth (AG), Sales Growth (SG) and Capital Structure (DER)
PENGARUH DISIPLIN KERJA, KOMPENSASI, DAN MOTIVASI TERHADAP KINERJA KARYAWAN (Studi Pada PDAM Tirta Moedal Kota Semarang) Astrianty Hapsary, 14.05.51.0185; Murdiyanto, Ag
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 determine and analyze the influence of work discipline, compensation and motivation on employee performance of PDAM Tirta Moedal Semarang City. Population in this research is employees of PDAM Tirta Moedal Semarang City, with a total sample of 83 respondents. Sampling technique in this research is random sampling. Methods primary data collection method used is questionnaire and data analysis using multiple linear regression model.The results of this study show that the discipline of work, compensation and motivation has positive and significant effect on employee performance. Keywords: Work Discipline, Compensation, Motivation and Performance of employees.
PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL, KOMPETENSI DAN KOMPENSASI TERHADAP KINERJA PERAWAT PADA RUMAH SAKIT ISLAM SULTAN AGUNG SEMARANG Devi Lindaratri Yulianti, 14.05.51.0193; Rahayuningsih, Sri
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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Abstract

This study analyze about the influence of leadership styles transformational, competence and compensation toward the performance of the nurse. The research object in this research is nurse of Sultan Agung Islamic Hospital Semarang. The sampling technique used in this research is purposive sampling. Data collection techniques used in this study is distributing questionnaires directly to the nurse of Sultan Agung Islamic Hospital Semarang. The purpose of the study was formulated to determine the effect of leadership styles transformational, competence and compensation toward the performance of the nurse at the Islamic Hospital Sultan Agung Semarang. The data collected were analyzed using factor analysis that test the KMO and loading factor to test the validity of the item indicators of the statement, the formula of cronbach alpha to test the reliability of each variable was tested with multiple linear regression analysis. As for the results of the study as follows : (1) The Style of Transformational Leadership have positive and significant influences on the performance of the nurse; (2) Competence has positive and significant influence on the performance of the nurse; (3) Compensation have positive and significant influences on the performance of nurses. Keywords : Leadership Style Transformational, Competence, Compensation and Performance of Nurses.
ANALISIS PENGARUH KEPEMIMPINAN, MOTIVASI DAN KOMPENSASI TERHADAP KINERJA KARYAWAN (Study pada PT. Cahaya Agung Cemerlang - Semarang) Purwanto, 14.05.51.0199
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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This study aims to test and analyze the effect of Leadership, Motivation, and Compensation on Employee Performance. Analyzer used is Multiple Regression, as for to test hypothesis using t test. Data collection through questionnaires with measurements using Likert scale 5 (five) alternative answers. The research object is Employee PT. Cahaya Agung Cemerlang Semarang. The number of samples in this study is 100 respondents. Sampling technique using sample census. The result of the research shows that (1) Leadership has no effect on employee performance, (2) Motivation proved to have positive and significant effect on employee performance, (3) Compensation proved to have positive and significant effect on employee performance. Keywords: Leadership, Motivation, Compensation, Employee Performance
PENGARUH KUALITAS LAYANAN, KERAGAMAN PRODUK, DAN PERSEPSI HARGA TERHADAP KEPUASAN PELANGGAN SERTA DAMPAKNYA PADA LOYALITAS PELANGGAN (Studi Pada Annash Selluler Kendal) Sandi Putra Pratama, 14.05.51.0202; Maskur, Ali
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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The purpose of this study is to determine the effect of service quality, product diversity, and price perception on customer satisfaction and its impact on customer loyalty in Annash Selluler Kendal. The population in this study were customers in Annash Selluler Kendal. Sampling technique using purposive sampling. The sample criteria in this study are customers who have made purchases more than 3 times in Annash Selluler Kendal. Analyzer used is multiple linear regression. The result of this research can be concluded that: Service Quality have positive and significant effect to customer satisfaction. The diversity of products has a positive and significant impact on customer satisfaction. Price perceptions have a positive and significant effect on customer satisfaction. Customer satisfaction has a positive and significant impact on customer loyalty. Keywords: Customer Quality, Product Diversity, Price Perception, Customer Satisfaction, Customer Loyalty
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN DANA BAGI HASIL TERHADAP BELANJA MODAL PADA KABUPATEN/KOTA DI JAWA TENGAH PERIODE TAHUN 2013-2016 Yoga Nogiasta, 14.05.52.0137; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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The purpose of this study was toanalyze whether the Local Revenue, General Allocation Funds, Special Allocation Funds, and Revenue Sharing Funds effect Capital Expenditures districts/cities in Central Java. The sample used in this study is 35 districts/cities in Central Java, which are sourced from the report on the realization of Actual Income and Expenditure Budgets from the years 2012-2015. The analitical tool used is multiple linier regression with t test, f test, and test the coefficient of determination. The result of this research shows that Local Revenue, General Allocation Funds, Special Allocation Funds, and Revenue Sharing Funds have a significant positive effect on Capital Expenditure. Keywords: Local Revenue, General Allocation Funds, Special Allocation Funds, and Revenue Sharing Funds, Capital Expenditures
PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP KUALITAS LABA Desy Budi Lestari, 14.05.52.0144; Wahyu Widati, Listyorini
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 effect of good corporate governance, firm size and liquidity on earnings quality, where good corporate governance includes independent commissioners, managerial ownership, institutional ownership, audit committee and board size.The sample in this study used 93 data from 31 manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2016 by using purposive sampling method. The analysis tools used are normality test, classical assumption test, multiple linear regression test, model test and hypothesis test. Based on the research that has been done, the results of this study showed that independent commissioners, board size and liquidity have a significant positive effect on earnings quality. While managerial ownership, institutional ownership, audit committee and firm size have no significant effect on earnings quality. Keywords: Good Corporate Governance, Firm Size, Liquidity and Earnings Quality
“PENGARUH MANAJEMEN LABA DAN KUALITAS AUDIT TERHADAP BIAYA MODAL EKUITASPADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA DENGAN PERIODE PENGAMATAN DARI TAHUN 2014 SAMPAI 2016” Frisnanto Bagas Lazuardi, 14.05.52.0145; Widiatmoko, Jacobus
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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This study aims to determine the effect of earnings management, and audit quality on cost of equity capital. Earnings management proxy using Spesific Accrual, audit quality proxy using dummy variable is the value of 1 for Big Four KAP and value 0 for Non Big Four KAP, and cost of equity capital is estimated by Ohlson model. This study sampled manufacturing companies of consumption goods industry listed in Indonesia Stock Exchange during 2014-2016. This data to obtainable with purposive sampling and uses double regression analyze method. Based on double regression analyze method, the result of this research show that earning management has a positive and significant effect the cost of equity capital. Audit quality does not effect the cost of equity capital. Laverage does not effect the cost of equity capital, and Firm size has a negative and significant effect the cost of equity capital. Keyword : Earnings Management, Audit Quality, Cost of Equity Capital, Leverage, Size.
PENGARUH INDEPENDENSI, ETIKA AUDITOR, KOMPETENSI, PENGALAMAN AUDITOR DAN OBJEKTIVITAS TERHADAP KUALITAS AUDIT Amorowati Dewi Pramesti, 14.05.52.0148; Alfasadun, Alfasadun
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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This study aims to test and analyze empirically about the influence of independence, auditor ethics, competence, auditor experience and objectivity to audit quality (Empirical Study At Public Accounting Firm in Semarang City). Population used in this research is all auditor of KAP in Semarang City. The sampling method used is the convience sampling, which is the selection of samples based on convenience, so the authors have the freedom to choose the most rapid and easy sample. In this study the dependent variable used is audit quality, while the independent variables consist of independence, auditor ethics, competence, auditor experience, and objectivity. The results showed that independence had a non-significant positive effect on audit quality. Auditor ethics and auditor experience have a significant negative effect on audit quality. Competence and objectivity have a significant positive effect on audit quality. Keywords: independence, auditor ethics, competence, auditor experience, objectivity, and audit quality
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris pada SKPD di Kabupaten Blora Irfan Ali Mustofa, 14.05.52.0160; Maryono, Maryono
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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The purpose of this research was to determine the influence of human resource competencies, the application of regional financial accounting systems, the application of government accounting standards and internal control systems to the quality of local government financial reports in the Blora District Regional Device work Units. This study uses a random sampling method in the selection of samples, with criteria that are Echelon III and IV Officials in the Office and Agency in Blora Regency chosen as respondents for the reason of seeing managerial performance in the Quality of Regional Financial Reports. The data used is primary data with the method used is a questionnaire method. Questionnaires were processed as many as 93 respondents. The data obtained will be analyzed using the instrument feasibility test, classic assumption test, multiple linear regression and research model test. Competence of human resources application of government accounting standards and internal control systems influence positive signigicant the quality of regional financial reports, and application of regional financial accounting systemss influence Negative signigicant the quality of regional financial reports Keywords : Competence of human resources, application of regional financial accounting systems, application of government accounting standards and internal control systems, quality of regional financial reports

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