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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 STRUKTUR MODAL, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA Sri Ernawati, 14.05.52.0034; Wahyu Widati, Listyorini
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 studyis toexaminesand analysesthe effect of firm capital structure, liquidity, and company size to earning quality. This research was conducted atbase manufacture listed on Indonesia Stock Exchange (BEI).The sampling method used in this study ispurposive sampling with observation period 2014 to 2016 the number of samples obtained as much as 58. Theinfluence between variablesis discribed by using multiple regression analysiswith SPSS 23 program. The type of data used is secondary data.The results showed that the capital structure has a significant negative effect on earning quality, liquidity and company size do not significantly affect the earning quality. Keywords:Firm capital structure, liquidity, company size, and earning quality
PENGARUH KEPEMILIKAN INSTITUSIONAL, DEBT EQUITY RATIO, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP PERTUMBUHAN LABA (Studi Kasus Pada Perusahaan Manufakturdi Bursa Efek Indonesia 2012-2016) Laili Fitriana, 14.05.52.0069; Taswan, Taswan
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 success of the company's financial performance can be seen from the profit growth owned by the company. So far there have been many studies on earnings growth, because profit growth is an important thing and noticed by many parties, both investors and creditors, which affect profit growth in investing their capital. This study examines the effect of institutional ownership, debt to equity ratio, liquidity, and firm size on profit growth. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange for the period 2012-2016. The sample in this study were 160 companies. The analytical tool used is Multiple Linear Regression. The results of this study indicate that the variables of institutional ownership have no effect on profit growth. Debt to Equity Ratio has no effect on profit growth. Liquidity affects earnings growth. Company size affects profit growth. Keywords: Institutional Ownership, Debt to Equity Ratio, Liquidity, Company Size, and Profit Growth.
FAKTOR PENENTU AUDITOR SWITCHING SECARA VOLUNTARY STUDY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015 - 2016 Rina Kartikasari, 14.05.52.0251; 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

Abstrak This study aims to determine the effect of company size, client company growth, audit opinion, and financial distress on auditor switching. This type of research uses explanatory studies, namely research that explains the relationships between variables. The type or type of relationship in this study is the causal relationship between one or more variables. Samples were taken using purposive sampling technique. Samples totaled 107 companies from 143 manufacturing companies listed on the Indonesia Stock Exchange in 2015 and 106 companies from manufacturing companies listed on the Indonesia Stock Exchange in 2016. The hypothesis in this study was tested by logistic regression analysis method in SPSS 16 software. The study tries to test empirically the influence of client company size, client company growth, audit opinion. The results of this study indicate that the size of KAP has a significant negative effect on the switching auditor. Company size, company growth rate, audit opinion, financial distress have no effect on the auditor switching . Keywords: Auditors Switching, client company size, client company growth, audit opinion, and financial distress.
PENGARUH KEBIJAKAN DIVIDEN, LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP NILAI PERUSAHAAN (StudiKasusPada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2013-2016) Tri Yuliyanti, 14.05.62.0001; Kartika, Andi
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 dividend policy, liquidity, profitability, firm size and leverage on firm value. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in 2013-2016. The sample in this study was taken by using purposive sampling technique to obtain a sample of 173 companies. The data analysis tool used in this study is descriptive analysis and multiple regression analysis. The results of this study indicate that dividend policy, liquidity does not affect the value of the company, and profitability, firm size, leverage has a significant positive effect on the value of the company. Keywords: Dividend Policy, Liquidity, Profitability, Leverage Company Size, Company Value.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI JAWA TENGAH TAHUN 2014-2016 HaulaRizqiMonadia, 14.05.62.0002; Jaeni, Jaeni
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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Abstract

Regional Government (Pemda) is the party that runs the wheels of government, development, and community service. As a public body that is in charge of being a budget manager that was previously closed in the accountability of financial statements, it is now increasingly open. The purpose of this study was to examine the effect of assets, wealth, functional differentials, intergovernmental revenue, human development index, administrative age and legislative measures on the level of LKPD disclosure. The population in this study in the form of regional government financial reports in the number of local governments in Central Java Province are as many as 35 Local Governments consisting of 6 (six) city governments, and 29 district governments. The sampling technique used in this study is through a non-probability sampling approach that is purposive sampling. Data analysis technique used in this research is Multiple Linear Regression. The results of this study indicate that assets, functional differentiation, debt, administrative age do not affect the level of LKPD disclosure. Whereas wealth, level of dependency, human development index and legislative size affect the level of LKPD disclosure. Keywords: assets, wealth, functional differentials, intergovernmental revenue, human development index, administrative age and legislative measures
PENGARUH CAR, LDR, DPK, NPL, BOPO, INFLASI, DAN SIZE TERHADAP PROFITABILITAS BANK (Studi pada Perusahaan Perbankan Umum yang terdaftar di Bursa Efek Indonesia Tahun 2015-2017) HaulaRizqiMonadia, 14.05.62.0014; 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 aims to examine and analyze the influence of Capital Adequacy (CAR),Loan to Deposit Ratio LDR, Third Party Funds (DPK), Non Performing Loans (NPL), Operational Costs and Operating Income ( BOPO), Inflation and Size against banking profitability (ROA) on the Indonesian Stock Exchange (IDX) for period of 2015-2017.The population of this research isa banking company. Samples are included in the criteria of this study were 87 financial Statements of banking companiesusing purposive sampling method. Methods of data analysis in this study using multiple linear regression analysis with SPSS 22 program.The results showed that the variables of LDR, DPK, and Sizesignificant positive effect onROA, while CAR, NPL, BOPO, Inflationhad a positive influence on ROA. Keywords:CAR, LDR, DPK, NPL, BOPO, Inflasi dan Size.
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSET TURNOVER, RETURN ON ASSET, DAN NET PROFIT MARGIN TERHADAP PERTUMBUHAN LABA (Studi empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode Tahun 2015-2017) Ulifa Muna Amaliya, 14.05.62.0017; 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 analyze and examine the effect of Current Ratio, Debt to Equity Ratio, Total Asset Turnover, Return on Assets and Net Profit Margin on profit growth. The population in this study were 228 manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique uses purposive sampling method, with the results of the sample studied are 76 companies.The results of this study indicate that Return on Assets have a significant positive effect on earnings growth. While Current Ratio,Debt to Equity Ratio, Total Asset Turnover, and Net Profit Margin have no significant effect on profit growth. Keywords: Profit Growth, Current Ratio, Debt to Equity Ratio, Total Asset Turnover, Return on Assets and Net Profit Margin.
PENGARUH STRUKTUR MODAL, CURRENT RATIO, TOTAL ASSET TURNOVER, PERTUMBUHAN PENJUALAN DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAN. (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2015 sampai dengan 2017) Deviana, 14.05.62.0018; Wahyudi, Djoko
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 study was to determine the effect of Capital Structure, Current Ratio, Total Asset Turnover, Sales Growth and Company Size on the Company's profitability proxied by Return On Assets (ROA) in manufacturing companies listed on the IDX. The population is manufacturing companies listing on the Indonesia Stock Exchange (BEI) in 2015-2017, namely 263 companies. The sampling technique uses purposive sampling. The results of the analysis concluded that: Capital structure does not affect the Company's profitability (ROA). Current ratio, Total Asset Turnover, Sales Growth and Company Size have a positive effect on the Company's profitability (ROA). Keywords: Capital structure, current ratio, total asset turnover, sales growth, firm size and profitability.
PENGARUH PEMAHAMAN WAJIB PAJAK, PELAYANAN APARAT PAJAK, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UKM (Studi Kasus UKM di Kecamatan Cepu, Blora Kota dan Banjarejo) Habib Luthfi Yana, 14.05.52.0170; Wahyudi, Djoko
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 empirically examine the effect of taxpayer understanding, service of tax officials and taxation sanctions on UKM taxpayer compliance. The population in this study were UKM taxpayers in Blora Regency as many as 100 UKM in 3 sub-districts namely, Cepu District, Blora City District, and Banjarejo District. The sampling method used is the Convenience Sampling method, which is a sample selection method based on convenience, where this method selects a sample from a population element whose data is easily obtained by the researcher. The results of this study are understanding of taxpayers influencing UKM taxpayer compliance, service of tax officials and taxation sanctions do not affect the compulsory compliance of UKM. Keywords: Taxpayer Comprehension, Tax Apparatus Service, Tax Sanction, UKM Taxpayer Complian
PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS HASIL PEMERIKSAAN DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris Pada BPKP Provinsi Jawa Tengah) Angelia Irma Yunita, 14.05.62.0019; 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

ABSTACT This study aimed to get empirical evidnce about the impact of competence and independence on the quality of examination resultswith auditor ethics as a moderation variable at a BPKP province of Central Java. Independent variables es used in this study are competence and independence. The dependent variabel used in this research isquality of examination results. The moderation variable in this research is Auditor Ethics. The object of this research is BPKP province of Central Java. The sample in this study are PNS who have followed the education and training as an auditor (Training JFA). The sampling technique used in this study is the purporsive sampling, while data analysis with multiple regession. Results from this study showed thatthe competence have a positive and significant impact on audit quality. Independence have a positive and significant impact on quality of examination results. Auditor Ethicshave a positive and significant impact on quality of examination results. Auditor ethics moderates the relationship between competency and the quality of examination results by the BPKP province of Central Java.Auditor ethics moderates the relationship between independence and the quality of examination resultsby the BPKP province of Central Java. Keywords: Quality Of Examination Results, Competence, Independence, Auditor Ethics

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