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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
 176   177   178   179   180 
“PENGARUH RETURN ON ASSET, DEBT TO EQUITY RATIO, EARNING PER SHARE, DAN CURRENT RATIO TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 S/D 2016” Dwi Prasetyo Wahyu Nugroho, 14.05.52.0133; 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 research is a study that analyzes the effect of return on assets, debt to equity ratio, earnings per share, and current ratio to stock returns in manufacturing companies listed on the Indonesia Stock Exchange in 2014 to 2016. This study uses purposive sampling method in sample selection. Based on the sample criteria, a sample of 222 companies was obtained to 175 during the three-year observation period. The analytical tool used is a multiple linear regression analysis method. The results showed that the variable return on assets had a significant positive effect on stock returns, the variable debt to equity ratio had no significant positive effect on stock returns, variable earnings per share and the current ratio had no significant negative effect on stock returns. Keywords: Stock Return, Return on Asset, Debt to Equity Ratio, Earning Per Share, Current Ratio
PENGARUH PERPUTARAN MODAL KERJA DAN DER TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2013 – 2016 Aldin Azura, 14.05.52.0140; Susilowati, Yeye
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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Abstract

This study is a research that examines and analyzes the effect of cash turnover, receivable turnover, inventory turnover and debt equity of ratio (DER) on the profitability of companies listed on the Indonesia Stock Exchange 2013-2014. This study uses purposive sampling method in sample selection, with sample criteria is a company listed in Indonesia Stock Exchange during the period 2013-2016. Based on these criteria, obtained sample of 244 to 141 companies during the four-year observation period. The relationship and / or influence between variables are explained by using multiple linear regression analysis method. The results showed that cash turnover had a significant negative effect on profitability (ROA). Positive receivable turnover has no effect on profitability (ROA). The positive inventory turnover has no effect on profitability (ROA). DER (debt to equity ratio) has a significant negative effect on profitability (ROA). Keywords: Profitability (ROA), Cash Turnover, Receivable Turnover, Inventory Turnover, and Debt to Equity Ratio (DER).
PENGARUH INDEPENDENSI, KOMPETENSI, AKUNTABILITAS, DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT (Studi Pada Auditor Kantor Akuntan Publik Kota Semarang) Yuni Listiani, 14.05.52.0153; Lisiantara, G. Anggana
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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Abstract

This study is intended to identify the impact of independence, competence, accountability, and time budget pressure on audit quality. This study was conducted at Public Accounting Firm (KAP) of Semarang city. Population in this research is auditor working at Public Accounting Firm (KAP) in Semarang City. Sampling was done by using convenience sampling method and the number of samples were 53 respondents. The primary data retrieval method used is questionnaire method. And data analysis using multiple linear regression model. the results of this study show that independence, competence, and accountability have a significant positive effect on audit quality, while time budget pressure has no effect on audit quality. Keywords: Independence, competence, accountability, time budget pressure and audit qualit
“Faktor-Faktor yang Berpengaruh Terhadap Ketepatan Waktu Pelaporan Keuangan pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2013-2016” Anindya Setyaningrum, 14.05.52.0166; Widiatmoko, Jacobus
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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Abstract

This study examines the effect of profitability, debt to equity ratio, firm size, and firm age on manufacturing company listed in Indonesia Stock Exchange. This study used purposive sampling method in sample selection, the criteria for a sample is manufacturing company listed in Indonesia Stock exchange during the period from 2013 to 2016. Based on the criteria, obtained a sample of 449 companies over a four-year observation period. Relationship and (or) influence between variable is described by using logistic regression analysis. The result showed that debt to equity ratio variable has negative effect significant to the timeliness of financial report, firm age variable had positive effect significant to the timeliness of financial report. Profitability and firm size variable has positive effect not significant to the timeliness of financial report. Keyword: timeliness, profitability, debt to equality ratio, firm size, and firm age
“ANALISIS PENGARUH LEVERAGE, PROFITABILITAS, LIKUIDITAS, UMUR OBLIGASI DAN REPUTASI AUDITOR TERHADAP PERINGKAT OBLIGASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 – 2017” Dhikaton Putra Agustian, 14.05.52.0171; Widiatmoko, Jacobus
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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Abstract

This Study is examine and analyze the effect of leverage, profitability, liquidity, matury and reputation auditor of the bond rating on the manufacturing companieslisted on the Indonesia Stock Exchange in the period 2013-2017. This study used purposive sampling method in sample selection, the criteria for a sample of the manufacturing companies listed in Indonesia Stock Exchange (IDX) during the period 2013-2017. Based on these criteria, obtaineda sample of 123 companies over a four-years observation period. Relationship and or influence between variable explained by using logistic regression analysis method. Result of research idicate that leverage variable and matury have negative effect not significant to bond rating, profitability and liquidity variable have positive effect not significanttobond rating, the variable of auditor reputation have a significant positive effect to bond rating. Keyword : Bond Rating, Leverage, Profitability, Liquidity, Matury, Auditor Reputation, Logistic Regression.
PENGARUH KOMISARIS INDEPENDEN,KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT, UKURAN KAP, DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016) Susiwo, 14.05.52.0203; 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 examines the influence of Independent Commissioners, Institutional Ownership, Audit Committee, KAP Size, and Leverage on the Integrity of Financial Statements in Manufacturing Companies Listed on the Indonesia Stock Exchange. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2014-2016. This research uses purposive sampling method. The equipment in this study uses multiple linier regression, partial test (t test) and simultaneous test (f test). This study found that leverage variables have a significant negative effect on the integrity of financial statements. Whereas Independent Commissioners, institutional ownership, audit committee, KAP size have a significant positive effect on the integrity of financial statements. Keywords: Integrity of Financial Statements, Independent Commissioners, Institutional Ownership, Audit Committee, KAP Size, and Leverage
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2014-2016 Sigit Nugroho, 14.05.52.0233; Sudiyatno, Bambang
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 profitability (ROE), sales growth, asset structure, liquidity, business and business risk on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2016 period. The sampling method used was purposive sampling, with 150 data processed. The analytical tool used is multiple regression analysis. The test hypothesis used t-statistics and f-statistics at a significant level of 5%. The results of this study indicate that liquidity has a significant negative effect on the capital structure, while profitability (ROE), sales growth, asset structure, tax and business risk do not affect the capital structure. Keywords: ROE, sales growth, asset structure, liquidity, tax and business risk
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Y. Arif Christianto, 14.05.52.0234; Wahyu Widati, Listyorini
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 financial performance on stock prices of manufacturing companies listed on the Indonesia Stock Exchange (IDX).In this study, the sample was determined using purposive sampling with the observation period 2014 - 2016 with the number of samples obtained as many as 55 companies per year. The influence between variables is explained using multiple linear regression method with SPSS program. The type of data used is secondaryThe results showed that Current Ratio (CR), Dept to Equity Ratio (DER) had no significant negative effect on stock prices, Total Asset Turnover Ratio (TATO) had a significant negative effect on stock prices, Return on Equity (ROE) had no significant positive effect on prices. stocks, Earning Per Share (EPS) has a significant positive effect on stock prices Keywords: Current Ratio (CR), Dept to Equity Ratio (DER), Total Asset Turnover Ratio (TATO), Retun On Equity (ROE), Earning Per Share (EPS), Stock Price
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LIKUIDITAS, PERTUMBUHAN PENJUALAN, RISIKO BISNIS DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR PERIODE 2012-2016 Anik Rahmatika, 14.05.52.0244; Puspitasari, Elen
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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Abstract

This study examines and analyzes the effect of Profitability, Company Size, Liquidity, Sales Growth, Business Risk and Asset Structure on Capital Structure, in the 2012-2016 Manufacturing companies listed on the Indonesia Stock Exchange. The population in this study in manufacturing companies listed on the Indonesia Stock Exchange in the period 2012 to 2016. The selection of samples using purposive sampling with the study period of 2014 to 2016 obtained observation data as much as 388. The data used is secondary obtained from financial statements in manufacturing companies on the Indonesian Stock Exchange (IDX). Analysis of the influence between variables using multiple linear regression analysis method. The results of this study indicate that: Profitability, Liquidity, Business Risk have a negative effect on Capital Structure, While Company Size, Sales Growth and Asset Structure have a positive effect on Capital Structure. Keywords: Profitability, Company Size, Liquidity, Sales Growth, Business Risk and Asset Structure
HUBUNGAN ANTARA KUALITAS LABA, ASIMETRI INFORMASI, DAN BIAYA MODAL EKUITAS: PENGUJIAN MENGGUNAKAN ANALISIS JALURPADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2014-2016 Isaura Tribuana Puteri, 14.05.52.0250; Indarti, MG. Kentris
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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Abstract

This study examines the direct and indirect impacts of earnings quality on cost of equity capital by using path analysis. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange 2014-2016.Data were collected using purposive sampling method of the companies listed in the Indonesia Stock Exchange.(1) The results of the study found that earnings quality had a not significant positive effect on the cost of equity capital. These results indicate that the greater the value of earnings quality, the lower the cost of equity capital. (2) The results found that earnings quality had a significant negative effect on information asymmetry. These results indicate that a company that has low earnings quality, the information asymmetry of the company is higher. (3)The results of the study found that information asymmetry had a not significant positive effect on the cost of equity capital. These results indicate that the size of earnings management behavior does not determine the increase in the cost of equity capital. (4) The results of the study did not find a direct influence but the researchers managed to find the indirect effect of earnings quality as measured by discretionary accruals on the cost of equity capital. Keyword: earnings quality, information asymmetry ,cost of equitycapital, discretionary accrual

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