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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
 177   178   179   180   181 
PENGARUH PENGALAMAN AUDITOR, TEKANAN KETAATAN, DAN TEKANAN ANGGARAN WAKTU TERHADAP AUDIT JUDGEMENT DENGAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL MODERASI DI KANTOR AKUNTAN PUBLIK SEMARANG Mutia Rachma Syafitri, 14.05.52.0254; 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 research aims to determine the influence of auditor experience, pressure of obedience and time budget pressure on audit judgement with task complexity as a moderating variable. The population of this research are all auditors who work at Public Accounting Firm in Semarang. Sampling is done by using convenience sampling method and the number of samples was 83 respondents. The primary data collection method using questionnaire. Data is analyzed using the multiple linear regression analysis and absolute difference value test to analyze the influence of moderating variable by SPSS 21. The results show that auditor experience has no significant effect on the audit judgement, pressure of obedience has a significant negative effect on the audit judgement, meanwhile time budget pressure has positive significant effect on the audit judgement. Task complexity can’t moderate the influence of auditor experience, pressure of obedience and time budget pressure on audit judgement. Keywords: Audit judgement, auditor experience, pressure of obedience, time budget pressure, task complexity
PENGARUH MODAL INTELEKUALTERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 – 2016 Natalia Ariyani, 14.05.52.0255; Puspitasari, Elen
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 influence intellectual capital to the financial perfomance of banks on Indonesia Stock Exchange period 2014-2016. Population in this study is banking company listed on the Indonesia Stock Exchange in 2014-2016. The sampels selections are using purposive sampling with period of research of multiple linear regression analysis. The result of the research shows that Human Capital Efficiency (HCE) has positive, but not significant of Return On Invested Capital (ROIC). Structural Capital Efficiency (SCE) has positive, and significant of Return On Invested Capital (ROIC). Capital Employed Efficiency (CEE) has negative, and significant of Return On Invested Capital (ROIC). Keywords :Return On Invested Capital (ROIC), Human Capital Efficiency (HCE),Structural Capital Efficiency (SCE),Capital Employed Efficiency(CEE).
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE DAN PERTUMBUHAN PENJUALAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2014-2016 Isna Aulia Dewi, 14.05.52.0257; Srimindarti, Ceacilia
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 analyze the effects of Profitability, Liqudity, Leverage and Sales Growth of Financial Distress on Manufacturing Companies Listed on BEI Period 2014-2016. The population in this study is all Manufacturing Companies Registered in BEI Period 2014-2016. The sample selection using purposive sampling method. The analysis tool used in this research is logistic regression analysis. The results of the research show that Profitability and Leverage influence has Positive significant of financial distress while Liquidity have positive not significant effect on financial distress and Sales Growth have negative not significant effect on financial distress. Keywords: Financial Distress, Profitability, Liquidity, Leverage and Sales Growth.
ANALISIS PENGARUH FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI BEI PERIODE TAHUN 2013-2016 Luthfiana Sari, 14.05.52.0268; 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

This study aims to analyze the effect of profitability, liquidity, firm size, sales growth and asset structure to capital structure. The population in this study are all Real Estate and an Property firms listed in Indosia Stock Exchange year 2013-2016. Sample in this research is taken by using technique of Purposive Sampling so that obtained by sampel counted 41 company. The data analysis tool used in this study is multiple regression analysis. The results of this study indicate that profitability has a positive and significant effect on capital structure, liquidity has a negative and insignificant effect on capital structure, firm size has a significant positive effect on capital structure, sales growth have positive and significant influence to capital structure and asset structure have positive and significant impact to capital structure. Keywords: Profitability, Liquidity, Company Size, Sales Growth, Asset Structure, Capital Structure.
PENGARUH PENYAJIAN LAPORAN KEUANGAN, VALUE FOR MONEY, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH (Studi Kasus SKPD Pemerintah Daerah Kabupaten Pekalongan Tahun 2018) Sri Mulyani, 14.05.52.0283; 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 is intended to identify the impact of presentation of the financial statement, value for money, the internal control, and the accessibility to the financial statement on the accountability of the regional financial management. This study was conducted at SKPD of Pekalongan Regency. This study is a quantitative one, in which primary data were used. The respondents were the staff of the financial division and financial administrative division employed at each department ‘satuan kerja perangkat daerah’ of Pekalongan Regency. The convenience sampling technique was used and 93 respondents were involved. The data were collected through survey using the questionnaire distributed to the respondents. The data scale was measured using likert scale. Analyzes influence between variable by using method of multiple linear regression analysis. The results of the study showed that presentation of the financial statement, the internal control, and the accessibility to the financial statement positively affected the accountability of the regional financial management. Value for money no affect the accountability of the regional financial management. Keywords:Presentation Of The Financial Statement, Value For Money, The Internal Control, The Accessibility To The Financial Statement And Accountability Of The Regional Financial Management
PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU DALAM PELAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 – 2017 Romy Putra Adhitama, 14.05.52.0288; Poerwati, Rr. Tjahjaning
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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Abstract

The purpose of this research are for examine and analyze the effect of likuidity firm size, leverage and profitability on the timeliness of financial reporting at manufacture companies listed on the BEI 2014-2017. The sampling technique in this research use purposive sampling. The sample in this study using 508 data from 572 companies manufacture sector listed on BEI year 2014-2017. Analysis method is logistic regression. The result are : the liquidity and leverage are not significant on the timeliness of financial reporting, firm size and profitability positive affect on the timeliness of financial reporting. Keywords : Timeliness, Liqudity, Firm Size, Leverage, Profitability
(STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2016) Lorenza Aryatama, 14.05.52.0293; 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 tested the influence of profitability, financial risk, the value of the company, the structure of managerial ownership, the structure of public ownership, and the size of the company against the practice of smoothing earnings. This research was conducted in Indonesia stock exchange by using all manufacturing companyregistered and go public. The population in this research are manufacturing companieslisted on the Indonesia stock exchange (BEI) in 2013-2016. The sample was determined based on purposive samplingmethod, based on the criteria obtained by 56 companies sampled in this research. The relationship and or influence between variables is described by using the method of logistic regression analysis. This resultsshowed that of profitability, financial risk, the value of the company, and the size of the company affect againstto the practice of income smoothing. While The structure of managerial ownership, and the structure of public ownership do notaffect against the practice of income smoothing. Keyword: Income Smoothing, Profitability, Financial Risk, The value of the company, The Structure of Managerial Ownership, The Structure of Public Ownership, The size of the company
PENGARUH UKURAN PERUSAHAAN, TINGKAT PERTUMBUHAN, PROFITABILITAS, RISIKO BISNIS, DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2017 Dimabherti Ardian Nugroho, 14.05.52.0294; 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

The purpose of this research are for examine and analyze the effect of firm size, growth, profitability, business risk and asset tangibility to capital structure at manufacture companies listed on the BEI 2014-2017. The sampling technique in this research use purposive sampling. The sample in this study using 184 data from 46 companies manufacture sector listed on BEI year 2014-2017. Analysis method is multiple linear regression. The result are : the assets tangibility, firm size and growth have a positive effect on the capital structure, Profitability negatively affect the capital structure, and business risk are not significant with the capital structure. Keywords :fsize, grow, prof, brisk, tangb, lev
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
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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 KINERJA KEUANGAN PEMERINTAH DAERAH DI KABUPATEN/KOTA JAWA TENGAH (Studi Kasus pada Kabupaten dan Kota di Provinsi Jawa Tengah Tahun 2014 - 2016) Rizky Zulfa Rihhadatul Aisy, 14.05.52.0272; Maryono, Maryono
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 leverage, legislative measures, intergovernmentl revenue, shopping area, and regional tax revenue on the district’s financial performance in Central Java. The population of this study is all 35 districts/cities in Central Java from the period 2014 to 2016 with 105 as total number of observations. The data used in this researches is secondary data, the analysis method used in this study is the Multiple Linier Regression Analysis. The study found that leverage, legislative measures, intergovernmental revenue and shopping area had no influence on regional financial performance. While regional tax revenue have significant and positive effect on regional financial performance. Keywords: Leverage, Legislative Measures, Intergovernmental Revenue, Shopping Area, Regional Tax Revenue, Regional Financial Performance

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