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ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2013-2016 Chika Audy Rahmaning Wijaya, 15.05.62.0009; 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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This study examines the factors that affect the value of companies in banking companies listed on the IDX period 2013-2016. This research is conducted in Bursa Efek Indonesia by using unit of analysis of banking company.Sampling method using purposive sampling, that is sample determination technique by using certain criteria. The relationship or influence between variables is explained by using multiple linier regression analysis method and hypothesis test (t test). The results of this study indicate that Net Interest Margin (NIM), Capital Adequacy Ratio (CAR) and Price Earning Ratio (PER) has a positive effect is significant, Loan to Deposit Ratio (LDR) has a significant negative effect is significant, Good Corporate Governance and firm growthhas not a significant effect on firm value. Keywords:Price to Book Value,Loan to Deposit Ratio, Good Corporate Governance, Net Interest Margin, Capital Adequacy Ratio,firm growth, Price Earning Ratio.

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP HARGA SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI LQ45 BURSA EFEK INDONESIA Onny Imanuella Gunawan, 15.05.62.0013; 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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This study examines the factors that influence stock prices in companies listed on the Indonesia Stock Exchange LQ45. The sampling method uses purposive sampling. Relationships or influences between variables are explained using multiple linear regression analysis and hypothesis testing (t test). The results show that the Debt to Equity Ratio (DER) variable does not have a significant effect on stock prices, so hypothesis 1 cannot be accepted. Variable Return on Asset (ROA) does not have a significant effect on stock prices, so hypothesis 2 cannot be accepted. Variable Return On Equity (ROE) has a significant effect on stock prices, so hypothesis 3 can be accepted. Net Profit Margin (NPM) variables have a negative and significant effect on stock prices, so hypothesis 4 cannot be accepted. 5). Variable Price to Earning Ratio (PER) does not have a significant effect on stock prices, so hypothesis 5 cannot be accepted. Keywords: DER, ROA, ROE, NPM, PER, and Share Prices

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PROFITABILITAS BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2015-2017 Furi Mutiara Nugraheni, 15.05.62.0016; 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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The purpose of this study is to analyze the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Non Performing Loan (NPL), and Net Interest Margin (NIM) on Profitability of Commercial Bank listed on the Indonesia Stock Exchange which measured by Return On Equity(ROE). The period used in this study is three years, from 2015 to 2017. The population used in this study are all commercial banks listed on the Indonesia Stock Exchange. Based on the purposive sampling technique this study obtained a sample of 25 companies. This study uses documentation method that obtained from the financial statements, published on the official website of Indonesia Stock Exchange, www.idx.co.id. The analysis technique used in this study is multiple linear regression. The results show that the variables of Capital Adequacy Ratio(CAR), Good Corporate Governance (GCG) , Non performing Loan (NPL), and Net Interest Margin (NIM) has simultaneously and partially effect on the Profitability. Keywords: Profitability,ROE, CAR,GCG, NPL,NIM

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN LQ45 YANG TERDAFTAR PADA BURSA EFEK INDONESIA. Eka Putri Anggraeni, 16.05.62.0002; 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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This research aims to test the influence of the Debt to Equity Ratio (DER), Return On Equity (ROE), Deviden Payment Ratio (DPR), Company Size (Size), and the Liquidity of the company value. The population in this research is included in the company Index LQ 45 on the Indonesia Stock Exchange (IDX) period in 2014-2016.The research sample was obtained by purposive sampling method. The type of data used in this research is secondary data.The research data were analyzed by using multiple linear regression test. The research results showed that the Return On Equity (ROE)has a significant positive effect and Company Size (Size) has a significant negative effect. While Dividend Payment Ratio (DPR) and Liquidity has a significant negative effect as well as the Debt to Equity Ratio (DER) has a positive effect not significant. Keywords : Debt to Equity Ratio (DER), Return On Equity (ROE), Deviden Payment Ratio (DPR), Company Size (Size), and Liquidity

PENGARUH PARTISIPASI ANGGARAN DAN BUDGET EMPHASIS TERHADAP SENJANGAN (SLACK) ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (Studi Kasus Pada PD BPR BKK Kota Semarang) Ratih Dewi Dewantari, I6.05.62.0004; 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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This research aims to analyze the effect of budget participation and budget emphasis on budgetary slack and whether there is the ability of the organization's commitment to moderate in PD BPR BKK Semarang. This research was conducted on those who participated directly in the preparation of the budget in accordance with the criteria that have been determined by the number of respondents as many as 32 people in PD BPR BKK Semarang. The sampling method used in this study was purposive sampling. The results of this study show that budget participation and budget emphasis berpengruh significant positive toward budgetary slack, organizational commitment able to moderate the effect of budget participation Budget Emphasis on budgetary slack Keywords : budget participation, budget emphasis, organizational commitment, budgetary slack.

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
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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.

PENGARUH PARTISIPASI ANGGARAN DAN BUDGET EMPHASIS TERHADAP SENJANGAN (SLACK) ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (Studi Kasus Pada PD BPR BKK Kota Semarang) Ratih Dewi Dewantari, I6.05.62.0004; 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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This research aims to analyze the effect of budget participation and budget emphasis on budgetary slack and whether there is the ability of the organization's commitment to moderate in PD BPR BKK Semarang. This research was conducted on those who participated directly in the preparation of the budget in accordance with the criteria that have been determined by the number of respondents as many as 32 people in PD BPR BKK Semarang. The sampling method used in this study was purposive sampling. The results of this study show that budget participation and budget emphasis berpengruh significant positive toward budgetary slack, organizational commitment able to moderate the effect of budget participation Budget Emphasis on budgetary slack Keywords : budget participation, budget emphasis, organizational commitment, budgetary slack.

PENGARUH GOOD CORPORATE GOVERNANCE, KEPEMILIKAN INSTITUSIONAL DAN LEVERAGE TERHADAP PROFITABILITAS PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016 Radlia Juniyafie, 16.05.62.0011; 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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This research aims to analyze and test the effect of good corporate governance, institutional ownership and leverage leverage on profitability banking companies. This research used banking companies as population that listed in the Indonesia Stock Exchange for the period of 2014-2016.The sample of this study was obtained by purposive sampling methode.This research used 115 banking companies as samples. The type of data used secondary data. This research used multiple regression methode of analysis and the data’s tabulation was processed by software SPSS 22.0 for windows.The results showed that Independence of commissioners, Institutional ownership and Leverage is postive significantly effect on the ROA. Board of directors and audit committee is not affect on the ROA. Keywords: good corporate governance, independent commissionaire,board of director, audit committee, institusional ownership, profitability, leverage, debt to equity ratio, ROA

PENGARUH UKURAN PERUSAHAAN DAN AKTIVITAS PERUSAHAAN TERHADAP SUSTAINABILITY REPORT DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI (Studi pada Perusahaan LQ45 di Bursa Efek Indonesia Tahun 2014-2016) Riskawati Nurul Maulidiyah, 16.05.62.0021; 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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This study aims to examine and obtain empirical evidence about the effect of firm size and company activity on sustainability report with profitability as an intervening variable or mediation.The research sample consisted of 33 companies that went public on the Stock Exchange, where the method used was purposive sampling, namely the sampling method by setting certain criteria, namely LQ45 companies listed on the Indonesia Stock Exchange (IDX), respectively registered in the LQ45 sector of in 2014-2016, so that the pooled data method (2014-2016), obtained the number of observations (n) = 99. Data analysis method uses multiple regression with mediation or intervening. The results showed that there was no significant and positive effect between firm size on profitability, there was a significant and positive influence between activity on profitability, there was a significant influence between the size of the company and the sustainability report, there was a significant influence between activities on sustainability report, there is no significant effect between profitability and activity on sustainability report, profitability does not mediate the influence of firm size on sustainability report, and profitability doesn not mediate the effect of activity on sustainability report. Keywords: company size, company activity, profitability and sustainability report.

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (STUDI PADA SATUAN KERJA PERANGKAT DAERAH PEMERINTAH PROVINSI JAWA TENGAH) Novianti Mugi Rahayu, 16.05.62.0024; 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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This research examines the effect of the competence of human resources, internal control system and organizational commitment to quality of local government financial statement with organizational commitment as moderation variable. This research was an explanatory research of Regional Work Unit (SKPD) in Central Java Provincial Government. The sampling method used purposive sampling technique. Relationship and (or) influence between variable is described by using double linear regression analysis. The result showed that the competence of human resources, internal control system and organizational commitment have positive effect and significant to quality of local government financial statement, while organizational commitment cannot as moderation variable from relationship between the competence of human resources and internal control system to quality of local government financial statement. Keyword : competence of human resource, internal control system, organizational commitment and quality of financial statement.

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Journal Mail Official
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Location
Kota semarang,

Jawa tengah

INDONESIA