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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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PENGARUH PERTUMBUHAN PENJUALAN, LIKUIDITAS, LEVERAGE, DAN STRUKTUR MODAL TERHADAP PROFITABILITAS (StudiEmpirispada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2014-2016) EriImroatulAnisak, 14.05.52.0263; Poerwati, Rr. Tjahjaning
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 examinesthe effect of sales growth, liquidity, leverage, and capital structure to profitability. This research was conducted at the Indonesia Stock Exchange by using a go public manufacturing company as the unit of analysis. The sampling method used purposive sampling with the observation period from 2014 to 2016. Relationship and (or) influence between variable is described by using multiple regression analysis. The results showed that the sales growth has a positive effect And significant to profitability (Return On Asset),so that the first hypothesis was approved. Liquidity (Current Ratio) has a positive effect And significant to profitability (Return On Asset), thus it makes the second hypothesis was approved. Leverage (Debt of Equity Ratio) has a negative and significant effect to profitability (Return On Asset), so that the third hypothesis was approved.capital structure (Long Term Debt to Equity Ratio) did not have an effect on profitability (Return On Asset), so that the hypothesis was denied. Keyword: Sales Growth, Liquidity, Leverage, Capital Structure, Profitability.
ANALISIS PENGARUH CURRENT RATIO, RETURN ON ASSETS, DEBT TO EQUITY RATIO, DAN TOTAL ASSET TURNOVER TERHADAP KEBIJAKAN DIVIDEN (PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2014-2016) Merly Rosetiyana, 14.05.52.0275; N. Masdjojo, 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 and to analyze the effect of Current ratio, Return on Assets, Debt to Equity Ratio, and Total Assets Turnover of manufacturing company on 2014-2016.This research uses purposive sampling method in sample selection, with sample criteria is a company listed in Indonesia Stock Exchange during 2014-2016. Based on these criteria, obtained a sample of 95 company during the three-year observation period. Method analyze data in research by using multiple linear regression analysis method. The results showed that the loan to Current Ratio had a no significant positive effect on the Dividen Payout Ratio, Return on Asset had positive significant effect on the Dividen Payout Ratio. While Current Ratio Return On Assets, Debt to Equity Ratio, Total Assets Turnover no effect on dividend on the Dividen Payout Ratio of 95 manufactur company. Debt to Equity Ratio had a negative no significant effect on the Dividen Payout ratio, Total Assets Tturnover had a positive no significant effect on the Dividen Payout Ratio. The Source of the Variable of the independent variable to the dividend policy is as big contribution as 19,6%. Keywords: Current Ratio (CR), Return On Assets (ROA), Debt to Equity Ratio (DER), Total Assets Turnover (TATO), Dividen Payout Ratio (DPR)
UKURAN PERUSAHAAN SEBAGAI PEMODERASI PENGARUH PROFITABILITAS DAN OPINI AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) (StudiEmpirisPada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia (BEI) Pradita Selviarini, 14.05.52.0279; 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

The purpose of this study was to determine and analyze the effect of profitability, audit opinion, firm size and the firm size as a moderator. The firm size is expected to increase the effect of profitability and audit opinion.The independent variables in this study consist of profitability, audit opinion, and firm size. The dependent variable is audit delay, and as the moderating variable is firm size. In this study using sample manufacturing companies listed on the Bursa Efek Indonesia period 2014-2016. The sample of research as many as 198 companies. Method of return of sample using purposive sampling. Hypothesis testing in this study using the technique of Multiple Linear Regression analysis and Moderated Regression Analysis (MRA). The results of this study showed profitability and auditor opinion has a significant negative effect on audit delay. Firm size has an insignificant negative effect on audit delay. Firm size can moderate (reinforce) the relationship between profitability to audit delay, but firm size can not moderate the relationship between auditor opinion on audit delay. Keyword: Audit delay, Profitability, Auditor opinion, Firm Size
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, TIPE INDUSTRI DAN LIKUIDITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014 – 2016) Diar Aprilliana Anggraeni, 14.05.52.0282; 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

This study examines and analyzes the influence of Profitability, Company Size, Leverage, Type of Industry, and liquidity on Corporate Social Responsibility Disclosure. The population in this study in the manufacture companies which are listed in Indonesia Stock Exchange in years 2014 until 2016. The samples selections are using purposive sampling with period of research year 2014 until 2016. Analyzes influence between variable by using method of multiple linear regression analysis. The result of this study indicate that profitability and type of industy has a significant positive effect on the Corporate Social Responsibility Disclosure, while company size, leverage and liquidity do not affect the disclosure of Corporate Social Responsibility Keywords: Corporate Social Responsibility Disclosure , Profitability, Company Size, Leverage, Type of Industry and Liquidity
FAKTOR – FAKTOR YANG MEMPENGARUHI RETURN ON ASSET (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2016) Mega Anggun Pertiwi, 14.05.52.0284; 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

This study aims to examine current assets, total asset turnver, debt to equity ratio, sales growth and firm size on return on assets in manufacturing companies listed on the Indonesia Stock Exchange in the period 2013 - 2016. The population in this study were registered manufacturing companies on the Indonesian stock exchange. The sampling method uses purposive sampling with the study period of 2013 to 2016, the data processed is 220. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that the current ratio has a positive influence on return on assets. Total asset turnover has a positive effect on return on assets. Debt to equity ratio negative affects return on assets. Sales growth has a positive effect on return on assets, and the firm size has a negative effect on return on assets. Keywords : current assets, total asset turnver, debt to equity ratio, sales growth, firm size and return on assets
FAKTOR-FAKTOR PENENTU KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (Studi Empiris pada Kecamatan Semarang Barat) Ganjar Zamzam Budaya, 14.05.52.0289; 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

The purpose of this research is to know the influence of the taxpayer's knowledge, the attitude of the taxpayer, the awareness of the taxpayer, the understanding of the taxpayer, the quality of service, the tax sanction on the taxpayer compliance of property tax in West Semarang Subdistrict.This research uses random sampling method in terms of sample selection. The criterion of sample selection is taxpayer who pay property tax in West Semarang Subdistrict. The data used are the primary data which are by giving questionnaire to the respondents. Questionnaires are processed as many as 100 respondents. The data obtained is analyzed using feasibility test instrument, classical assumption test, multiple linear regression and test of research model.The results of this study indicate that the attitudes, understanding and sanctions of taxpayers are positively affected to taxpayers’ compliance. However, knowledge and awareness of taxpayers are negatively affected to taxpayers’ compliance. On the other hand, quality of service does not show the positive effect to taxpayer’s compliance. Keywords: Knowledge, Attitude, Awareness, Understanding, Quality, Sanction and Taxpayer Compliance
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT (Studi pada Kantor Akuntan Publik di Jawa Tengah dan D.I.Y) Rian Ronaldy Lenggu, 12.05.52.0148; Himmawan Dwi Nugroho, 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

This research was motivated by the behavior of auditors in auditing the financial report of clients.The purpose of this study was to analyze the effect of time pressure, audit risk, premature termination of audit procedures, quality review and control procedures and locus of control on premature termination of audit procedures. The population in this study is the auditor who works at the Public Accounting Firm (KAP) in Semarang. The sampling technique using the convinence sampling method based on the auditor who is in the Public Accountant Office obtained a sample of 52 respondents. Data used in the form of questionnaire primary data. Data analysis used linear regression analysis. Based on the results of the study it can be seen that time pressure, materiality and locus of control have a positive effect on premature termination of audit procedures. While audit risk and quality review and control procedures negatively affect premature termination of audit procedures. Keywords: time pressure, audit risk, materiality, quality review and control procedures, locus of control and premature termination of audit procedures.
PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN, PERTUMBUHAN ASET TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 - 2016 Vega Rizkha Agnestiya, 13.05.52.0023; Wahyudi, Djoko
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, firm size, and asset growth on capital structure. This research was conducted at a manufacturing company in Indonesia Stock Exchange which go public. Sampling method using purposive sampling with research period 2014 until 2016. The data is processed as many as 232 companies. The technique of testing the data using multiple linear regression analysis. The results showed that profitability, firm size, asset growth did not affect the capital structure, while liquidity in this study had a negative effect on capital structure. Keywords: Profitability, Liquidity, Company Size, Asset Growth
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016 Citra Aglia Hapsari, 13.05.52.0024; 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

The aims of this study is to examine the effect of Profitability, Liquidity, Business Risk,Sales Growth on Capital Structure. This study uses conducted in Indonesia stock exchange by using unit of analysis of manufacturing company which have 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 Liquidity has negative effect to capital structure, Sales Growth has positive effect to capital structur Profitability, and Business Risk has no effect on capital structure e. Keyword :profitability, liquidity, sales growth , and business risk
PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DANA ALOKASI KHUSUS DAN DANA ALOKASI UMUM TERHADAP ALOKASI BELANJA MODAL (Studi Empiris pada Kabupaten/Kota di Provinsi Jawa Tengah Tahun Anggaran 2015-2017) Angganitta Noveli Kawer, 13.05.52.0150; Suwarti, Titiek
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

Penelitian ini bertujuan untuk menguji pengaruh pajak daerah, retribusi daerah, dana alokasi khusus, dan dana alokasi umum terhadap alokasi belanja modal di provinsi Jawa Tengah. Variabel dependen dalam penelitian ini ialah belanja modal. Variabel independennya adalah pajak daerah, retribusi daerah, dana alokasi khusus dan dana alokasi umum. Populasi dalam penelitian ini adalah kabupaten/kota yang ada di provinsi Jawa Tengah pada tahun anggaran 2015-2017. Pemilihan sampel dilakukan dengan metode purposive sampling. Data yang diolah sebanyak 103 kabupaten/kota. Teknik pengujian data adalah dengan menggunakan analisis regresi linear berganda. Hasil analisis diketahui bahwa variabel retribusi daerah berpengaruh negatif terhadap alokasi belanja modal, sedangkan pajak daerah, dana alokasi khusus dan dana alokasi umum berpengaruh positif terhadap alokasi belanja modal. Kata kunci : Pajak Daerah, Retribusi Daerah, Dana Alokasi Khusus, Dana Alokasi Umum, Belanja Modal.

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