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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
 174   175   176   177   178 
PENGARUH STRUKTUR MODAL, PERTUMBUHAN LABA, KEPEMILIKAN INSTITUSIONAL DAN LIKUIDITAS TERHADAP KUALITAS LABA (Studi pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia periode 2012-2016) Dita Setya Ningrum, 14.05.52.0010; 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

Thepurpose of this study is to examines and analyses the effect of capital structure, profit growth,andliquidity to earning quality. This research was conducted at base industry and chemical company listed on Indonesia Stock Exchange (BEI). The sampling method used in this study is purposive sampling with observation period 2012 to 2016 the number of samples obtained as much as 28. The influence between variables is discribed by using multiple regression analysis with SPSS 21 program. The type of data used is secondary data. The results showed that the institutional ownership positive affecting the earning quality. And the profit growth and liquiditynegative significantly affect the earning quality. While the capital structure do not significantly affect the earning quality. Keywords : Capital structure, profit growth, liquidity and earning quality
FAKTOR–FAKTOR YANG MEMPENGARUHI PEMILIHAN METODE PENILAIAN PERSEDIAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017 Imay Sulistiyani, 14.05.62.0015; 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 analyze the factors that influence the selection of inventory valuation methods in manufacturing companies listed on the Indonesia Stock Exchange. In this study there are 5 dependent variables including financial leverage, company size, managerial ownership, current ratio and inventory variability. While the independent variables are inventory valuation methods namely FIFO and average. The sampling method uses purposive sampling method with the study period of 2015 to 2017. The data used in this study is secondary data. The number of samples used is 222 data and research testing uses logistic regression analysis method. The results of this study indicate that the variables of firm sizeinfluence the selection of inventory valuation methods. Then variable financial leverage,managerial ownership, current ratio and inventory variability do not affectthe selection ofinventory valuation methods. Keywords: Financial Leverage, Company Size, Managerial Ownership, CurrentRatio, Inventory Variability and Inventory Assessment Method.
PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2013-2016 Nova Novita Nurmalasari, 14.05.52.0016; Sunarto, Sunarto
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

Many from various fields of the company began to run CSR. Because CSR programs can improve the company's image in the eyes of the community. The population in this study are manufacturing companies on the Indonesia Stock Exchange in 2013-2016. Conduct research using documentation from Indonesia Capital Market Directory (ICMD), Financial Reports and Annual Reports. Using purposive sampling technique with a total sample of 54 companies. Analysis tools that are multiple linear regression. The results of this study indicate that the firm size variable has a significant negative effect on CSR disclosure in the company's annual report. Leverage has a significant positive effect on CSR disclosures in the company's annual report. Managerial ownership variables and profitability, does not affect on CSR disclosure in the company's annual report. Keywords: Corporate Social Responsibility, Company Size, Managerial Ownership, Profitability, and Leverage
PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL, LIKUIDITAS,INVESMENT OPPORTUNITY SET, DAN PERTUMBUHAN LABA TERHADAP KUALITAS LABA PERUSAHAAN (Studi pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2016) Citra Dewi, 14.05.52.0018; 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

The purpose of this study is toexamines and analyses the effect of firm size, capital structure,liquidity, Invesment opportunity set, and profit growth to earning quality. This research was conducted at manufacturing company listed on Indonesia Stock Exchange (BEI). The sampling method used in this study is purposive sampling with observation period 2014 to 2016 the number of samples obtained as much as 217. The influence between variables is discribed by using multiple regression analysis with SPSS 19 program. The type of data used is secondary data. The results showed that the capital structure and investment opportunity set had a positive and significant effect on earnings quality. Liquidity has a negative and significant effect on earnings quality. While the size of the company, and profit growth does not affect earnings quality. Keywords : company size, capital structure, liquidity, investment opportunity set, profit growth and earnings quality.
PENGARUH INDEPENDENSI, KOMPETENSI, PENGALAMAN TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Pada Kantor BPKP Provinsi Jawa Tengah) Fauzy Arie Sandy, 14.05.52.0031; 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 aims to examine the influence of independence, competence, experience on quality with auditor ethics as a moderating variable. The population in this study is the auditor who works in the Central Java Province BPKP Office. Sampling was done using the Convenience sampling method and the number of samples was 55 respondents. The primary data collection method used is the questionnaire method. And the data analysis uses multiple linear regression models. The results of this study indicate that independence, competence, and experience have a significant positive effect on audit quality. While audit quality is proven to moderate independence and experience on audit quality. But the auditor's ethics do not moderate the relationship of competence to audit quality. Keywords: Independence, competence, accountability, time budget pressure and audit quality
FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS (Studi Empiris Pada Perusahaan Manufaktur Periode 2014-2016) Patricia Gladys Perdianti, 14.05.52.0040; Nurhayati, Ida
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 cash trunover, receivable turnover, inventory turnover, firm size, leverage, liquidity on profitability. The total population of this study 159 and a sample of 278 manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2016 by using purposive sampling method. The analysis regression test, model test and hypothesis test. Based on the research that has been done, the results of this study indicate that intentory turnover, frim size and liquidity have a significant positive effect on profitability. While cash turnover, receivable turnover and leverage have no significant effect on profitability. Keywords: Cash Turnover, Receivable Turnover, Inventory Turnover, Firm Size, Leverage, Liquidity and Profitability
“ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus Pada Kabupaten/Kota Provinsi Jawa Tengah Tahun 2014-2016)” Nasriyatun, 14.05.52.0045; Badjuri, Achmad
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 is examines and analyze the effect of size of the local goverment , age of the local government, find audite, functional diferentiation, intergovermental revenue, and the leverage on the level of disclosure LKPD Regency / City in Central Java Province. This study population was District / City of Central Java Province during the years 2014-2016 that have been audited by BPK. The sample used is 105 local government financial statements are all the population sampled. This research data analysis methods using the multiple linear regression analysis by SPSS 19. The result showed that find audite and leverage have significant positive effect on the level of disclosure LKPD. Intergovermental Revenue and Functutional Diferentiation have significant negative effect on the level of disclosure LKPD. While variabels size of local goverment, and age of local government does not affect the level of Disclosure LKPD. Keywords: Level of Disclosure LKPD, Size of local government, Age of Local Government, Find Audite, Functutional Diferentiation, Intergovermental Revenue and Leverage.
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON ASSETS DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016 Ahmad Khusnaini, 14.05.52.0050; 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 is a research that examines and analyzes the effect ofcurrent ratio, debt to equity ratio, return on assets and size on stock returns in manufacturing companies listed on the Indonesia Stock Exchange 2014-2016. This study uses purposive sampling method in sample selection. Based on the sample criteria, a sample of 222 to 178 companies was obtained during the three-year observation period. The analytical tool used is multiple linear regression analysis method. The results showed that the current ratio had a significant negative effect on stock returns, debt to equity ratio had no significant negative effect on stock returns, return on assets had a significant positive effect on stock returns and the size had no significant negative effect on stock returns. Keywords: Stock Return, Current Ratio, Debt to Equity Ratio, Return on Assets and Size
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON ASSETS DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016 Ahmad Khusnaini, 14.05.52.0050; Nuswandari, Cahyan
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 is a research that examines and analyzes the effect ofcurrent ratio, debt to equity ratio, return on assets and size on stock returns in manufacturing companies listed on the Indonesia Stock Exchange 2014-2016. This study uses purposive sampling method in sample selection. Based on the sample criteria, a sample of 222 to 178 companies was obtained during the three-year observation period. The analytical tool used is multiple linear regression analysis method. The results showed that the current ratio had a significant negative effect on stock returns, debt to equity ratio had no significant negative effect on stock returns, return on assets had a significant positive effect on stock returns and the size had no significant negative effect on stock returns. Keywords: Stock Return, Current Ratio, Debt to Equity Ratio, Return on Assets and Size
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN, KEBIJAKAN DIVIDEN, LEVERAGE, KEPEMILIKAN MANAJERIAL, KEPEMILKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2014-2016 Ayu Wandira, 14.05.52.0057; Listiantara, G. Anggana
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 the effect of profitability, company size, sales growth, dividend policy, leverage, managerial ownership, and institutional ownership on the value of the company in manufacturing companies listed on the Stock Exchange in 2012016. The population in this study were all companies listed in the Indonesian securities market in 2014 to 2016. The sample selection used purposive sampling method and obtained 113 samples. The results of this study indicate that profitability, dividend policy, and leverage have a negative and significant influence on the value of the company. While firm size, sales growth, managerial ownership, institutional ownership have a positive and significant influence on company value. Keywords: Profitability, Company Size, Sales Growth, Dividend Policy, Leverage, Managerial Ownership, Institutional Ownership And Corporate Value.

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