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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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Analisa Rasio Keuangan : Earning Per Share, Return On Invesment, Current Rasio, Total Asset Turn Over dan Debt to Equity Rasio terhadap Harga Saham pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Eka Setya Atsari Ramadhan, 14.05.52.0068; Puspitasari, Elen
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 test and analyze the financial ratios of Earning Per Share, Return On Investment, Current Ratios, Total Asset Turn Over and Debt to Equity Ratios on stock prices in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The population in this study are manufacturing companies that have go public on the Indonesia Stock Exchange for the period 2012-2013. The sampling technique in this study is to use purposive sampling. The data analysis technique used is multiple linear regression analysis. Based on the test results it can be concluded that: Earning Per Share has a positive effect on stock prices, Return On Investment has a positive effect on stock prices, Current Ratio has a positive effect on stock prices, Total Asset Turn Over has a negative effect on stock prices, and Debt to Equity Ratio has no effect against stock prices. Keywords: Earning Per Share, Return On Investment, Current Ratio, Total Asset Turn Over and Debt to Equity Ratio.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY , PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2014-2016) Luluk Mutmainah, 14.05.52.0079; Nuswandari, Cahyani
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 the effect of Corporate Social Responsibility (CSR) Disclosure, Profitability and Size of the company to the tax aggressiveness of the Manufacturing Company listed on the Indonesia Stock Exchange. Research data is secondary data in the form of company annual report. While the population in this study is a Manufacturing Company listed on the Indonesia Stock Exchange during the year 2012-2016. The sample selection using purposive sampling method using 126 data from 42 manufacturing sector companies listed in Indonesia Stock Exchange in the period 2014 until 2016. Analytical tools used are descriptive statistical analyst, normality test, classical assumption test, model testing and hypothesis testing. Based on the research that has been done, found the result that Corporate Social Responsibility Disclosure (CSR) has positive effect is not significant to Tax Aggressiveness, Profitability has a significant positive effect to Tax Aggressiveness, and Company Size has positive effect is not significant to Tax Aggressiveness. Keywords: Corporate Social Responsibility, Profitability, Company Size, Tax Aggressiveness
PENGARUH LEVERAGE, UKURAN PERUSAHAAN, KUALITAS AUDIT DAN KOMITE AUDIT TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di BEI periode 2014-2016) Dhea Tirta Ayu Pravesty, 14.05.52.0083; Nuswandari, Cahyani
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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Abstract

This study to examine the effect of leverage, company size, quality audit and comittee audit of tax avoidance on manufacturing companies listed in Indonesia Stock Exchange (BEI). The sample used in this research is manufacturing compenies listed in Indonesia Stock Exchange (BEI) 2014-2016 based on predefined criteria and sample selected were 74 company. Purpose sampling and testing this hypotesis using multiple linear regresion analysis. In this study the variables firm size, quality audit and comittee audit has no affect tax avoidance. While the variable leverage affects tax avoidance. Keyword : leverage, firm’s size, quality audit, comittee audit and tax avoidance
FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2014/2016 Budi Santoso, 14.05.52.0086; 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 is examines and analyze the effect of Return On Equity, Debt to Equity Ratio, Earning Per Share, dan Current Ratio of the bond rating on the property and real estate companies listed on the Indonesia Stock Exchange in the period 2014-2016.This study used purposive sampling method in sample selecction, the criteria for a sample of the property and real estate companies listed in Indonesia Stock Exchange (IDX)during the period 2014-2016. Based on these criteria, obtained a sample of 103 companies over a three-year observation period. Relationship and or influence between variables explainned by using multiple linear regression analysis method.The results showed that the variables Return On Equity and Debt to Equity Ratio had a significant positive effect on stock returns, the variable Earning Per Share had no significant negative effect on stock returns, and the variable Current Ratio had no significant positive effect on stock returns. Keywords: Return Saham, Return On Equity, Debt to Equity Ratio, Earning Per Share, dan Current Ratio.
FAKTOR – FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2016) Murni Indaharini, 14.05.52.0087; Nuswandari, Cahyani
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 is to analyze the influence of Auditor’s Opinion, Public Accountant Size, Financial Distress, Change in Management, Company Size, and Company’s Growth toward the Auditor Switching. This research was conducted at a manufacturing company listed on Indonesia Stock Exchange.In this study, the type of data used is secondary data. The sample is determined using purposive sampling in observation periode 2014 – 2016 the number of samples obtained as much as 267. The analyrical tool used was logistic regression method with SPSS 21 program. The results showed that Financial Distress and Company size significantly positive on the auditor switching. While auditor’s opinion, public acoountant size, change in manajemen, and company’s growth do not significantly affect the auditor switching Keywords : Auditor Switching, Auditor’s Opinion, Public Accountant Size, Financial Distress, Change in Management, Company Size, and Company’s Growth.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN ASLI DAERAH (PAD) KABUPATEN/KOTA DI PROVINSI JAWA TENGAH TAHUN 2014-2016 Sitta Nurani Elkhoir, 14.05.52.0090; Darso, Maryono
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 examine the effect of GRDP, Government Expenditures, Population Amounts, Inflation, and Investment affecting the Regional Original Revenue (PAD) in Central Java Province in 2014-2016. This study uses secondary data. The analysis technique used is multiple linear regression analysis. The population in this study contained in the Central Java Province BPS and Central Java Province DPMPTSP in the period 2014-2016. The results of the data analysis showed GRDP, Government Expenditures, Population Amounts, Inflation, Investment simultaneously affect the PAD of Regency / City in Central Java Province in 2014-2016. GRDP, Government Expenditures, Inflation have a significant positive effect, while the population has a significant negative effect and investment has no significant negative effect on PAD. Keywords: PAD, Gross Regional Domestic Product (GRDP), Government Expenditure, Total Population, Inflation and Investment.
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PERUSAHAAN PERBANKAN GO PUBLIC DI BURSA EFEK INDONESIA (BEI) (Studi Kasus pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2014-2016) Shasmita Sandra Carissa, 14.05.52.0093; Nuswandari, Cahyani
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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The study aims to analyze the factors affecting the timeliness of financial reports on banks listed on the stock exchanges of Indonesia. Factors tested in this study are profitability, leverage, liquidity, firm size and managerial ownership, while timeliness as the dependent variable.The population in this study is all Banking Companies Registered in IDX Period 2014-2016. The sample selection using purposive sampling method and obtained 119 companies.The analysis tool used is the Logistic Regression Analysis at the 5% significance level. As the results, this research found that the hypothesis of a positive effect of firm size on timeliness was received. Hypotheses about the impact of profitability, leverage, liquidity and managerial ownership to timeliness were rejected. Keywords : Timeliness, Profitability, Leverage, Liquidity, Firm Size, Managerial Ownership
PENGARUH PROFITABILITAS, STRUKTUR MODAL, DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2014-2016) Intan Isnaeni, 14.05.52.0096; Hardiningsih, Pancawati
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 examine and analyze the effect of profitability, capital structure and managerial ownership on firm value.This type of research uses empirical studies. This research was carried out using documentation method using data from the Indonesia Capital Market Directory (ICMD) and the financial statements of manufacturing companies. Samples were taken using purposive sampling technique. The sample consisted of 143 observations from 466 manufacturing companies listed on the Indonesia Stock Exchange in 2014-2016. The data analysis technique used is Multiple Regression Analysis.The results showed that the profitability variable had a significant effect on firm value, capital structure variables had a significant effect on firm value, while managerial ownership had no effect on firm value. Keywords: Profitability, Capital Structure, Managerial Ownership, and Company Value
ANALISIS PENGARUH CAPITAL ADQUACY RATIO (CAR), LOAN TO DEPOSIT RATIO (LDR), NON PERFOMING LOAN (NPL) DAN SIZE TERHADAP NET INTEREST MARGIN (NIM) ( Pada Bank Umum Yang Telah Go Publik di Bursa Efek Indonesia Periode 2012 - 2016 ) Ika Wahyu Indra Sari, 14.05.52.0123; Taswan, Taswan
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 to examine the influence of Capital Adquacy Ratio, Loan to Deposit Ratio, Non Perfoming Loan, and Size of Net Interest Margin on Bank’s go public in Indonesian Stock Exchane year 2012-2016.This research was conducted using secondary data. The population in this study are all Bank’s listed in Indonesia Stock Exchane year 2012-2016. The Sample in this study using puposive sampling method. The analytical method used in this research is multiple regression analysis. The research proves that, CAR positive and not significant effect on Net Interest Margin, LDR positive and significan effect on Net Interest Margin, NPL positive and not significan effect on Net Interest Margin, and Size negative and not significant on Net Interest Margin. Adjusted R Square Volue is 0,132 this means that 13,2 of the dependet variable can be explaned by other causes outside the model. Keyword : Net Interest Margin, Capital Adquacy Ratio, Loan to Deposit Ratio, Non Perfoming Loan, and Size
PENGARUH KEMANDIRIAN DAN EFEKTIFITAS KEUANGAN DAERAH TERHADAP PERTUMBUHAN EKONOMI DENGAN BELANJA MODAL SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada PemerintahKabupaten/Kota di Provinsi Jawa Tengah Periode 2013-2016) Anggi Pratiwi, 14.05.52.0131; Jaeni, Jaeni
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 analyze empirically about the influence of independence and effectiveness of regional finance to economic growth with capital expenditure as moderator variable at Regency and City in Central Java Province 2013-2016. The economic growth was measured by using a ratio of GDP growth. Population in this research is all Regency and City in Central Java Province. This research data in the form of secondary data in the form of LRA and Central Java Province PDRB table year 2013-2016.The analysis technique usedis residual test.The data that have been collected is analyzed first by multiple linear regression and then done hypothesis testing with SPSS 19.0. Based on the results of research can be concluded that the regional financial independence and effectiveness does not affect the economic growth. In addition, capital expenditure can not be used as a moderating variable in this studybecause capital expenditure can not strengthen the links between the independence and effectiveness of regional finance to economic growth at Regency and City in Central Java Province Keywords: Independence of regional finance, Effectiveness of regional finance, Economic Growth, Capital Expenditure

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