cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 180   181   182   183   184 
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AGRESIVITAS PAJAK (Studi Empiris Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia Tahun 2014-2016) Netalia Theresa, 16.05.62.0034; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze and test the effect of liquidity, leverage, profitability, independent commissioner and capital intensity on tax aggressive. This study used a sample of 90 property and real estate companies listed on the Indonesia Stock Exchange for the period of 2014-2016. The sample of this study was obtained by purposive sampling. The type of data used is secondary data. Research data were analyzed by analysis of multiple regression and the data’s tabulation was processed by software SPSS 22.0 for windows. The results showed that leverage has a significant positive effect on tax aggressive, profitability and capital intensity have insignificant negative effect on tax aggressive, while the liquidity and independent commissioner have insignificant positive effect on tax aggressive. Keywords: liquidity, profitability, leverage, independent commissioner, capital intensity and tax aggressive
ANALISIS FAKTOR- FAKTOR YANG BERPENGARUH TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2014-2016 Tegar Saktiana, 16.05.62.0037; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTACT The study aims to examine the effect of Corporate Social Responsibility, Profitability, firm size, firm age and ownership on firm value. The study sample consisted of 168 manufacturing companies listed on the Indonesia Stock Exchange for the period of 2014-2016. The sampling technique was chosen by purposive sampling. Type of data used secondary data. The method of analysis used in this study is multiple linear regression and data processing using software SPSS 23.0 for windows. The results of this study indicate Corporate Social Responsibility, firm age has negative and insignificant effect to firm value, Profitability, firm size and institusional ownership has a positive and significant effect on firm value. Keywords : Corporate Social Responsibility, profitability, firm size, firm age, institutional ownership, and Firm value
FAKTOR - FAKTOR YANG MEMPENGARUHI BELANJA MODAL PADA KABUPATEN / KOTA DI PROVINSI JAWA TENGAH Candra Kusumawati, 16.05.62.0039; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTACT The prupose of this study are determine the generally allocation funds, special allocation funds andsharing funds for capital expenditures. The population in this study is Regency/City in Central Java province witch consists of 29 Regencies and 6 cities. Secondary data is used inthis study with the form of APBD realization report of Regency/City in Central Java Province in 2014 until 2016. This research uses multiple linear regression analysis. The result of the study shows that the generally allocation funds, special allocation funds and sharing funds give positive influence on capital expenditure. Keywords: the generally allocation funds, the special allocation funds, the sharing funds for capital expenditures
PENGARUH LABA AKUNTANSI, KOMPONEN ARUS KAS, DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM PADA PERUSAHAAN KELOMPOK LQ45 ( Periode 2015-2017 ) Ibram Akbar Bani Saleh, 13.05.52.0148; Wahyud, 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research aims to analyze the influence of accounting profit, cash flow of operating activities, cash flow of investment activity, cash flows of lending activities and firm size toward stock prices on LQ 45 Companies Listed in Indonesia Stock Exchange Periode 20152017. The population in this research was all LQ 45 Companies that listed in Indonesia Stock Exchange Period 2015-2017. Selection of Sample used purposive sampling method. The Analysis used in this research aremultiple linear regression model. The result showed that the F-test statistic shows that, between accounting profit, cash flow of operating activities, cash flow of investment activity, cash flow of lending activity and firm size jointly influence toward stock price. And the results of the testing of hypothesespartial evaluation shows accounting profit, cash flow of operating activities, cash flow of lending activity and firm size that there is a positive significant toward stock prices. While for, cash flow of investment activity, there is a negative significant toward stock price. Keywords: stock prices, of accounting profit, cash flow of operating activities, cash flow of investment activity, cash flows of lending activities and firm size
FAKTOR FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK (Studi Kasus Pada Wajib Pajak Orang Pribadi di KPP Pratama Semarang Candisari) Sentika Adiguna, 13.05.62.0031; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to tes pen fiscal service order, tax awareness, tax knowlwdge, taxpayer financial condition and tax sanction on personal taxpayer compliance level in KPP Pratama Candisari Semarang. This research is a quantitative research that is analyzed using SPSS 16 program. The population in this research is all taxpayers registered in KPP Pratama Candisari Semarang with criteria of taxpayer of private person who own business / free work. Samples were taken with system probability sampling and obtained 125 respondents .. The data is then analyzed by using multiple linear regression test.. The result of this research is taxpayer service, taxpayer awareness and tax sanction have an effect on taxpayer compliance level of person in KPP Pratama Candisari Semarang, while the variable of tax knowledge and financial condition of taxpayer does not have influence to taxpayer compliance level of person in KPP Pratama Candisari Semarang. Keywords: Tax Compliance, Fiscal Services, Tax Awareness, Knowledge Tax, Financial Condition of Taxpayers and Tax Sanctions.
PENGARUH KOMPENSASI, PENGEMBANGAN KARIER DAN MOTIVASI TERHADAP KINERJA KARYAWAN (STUDI PADA LARISSA AESTHETIC CENTER SEMARANG) Nora Audina, 14.05.51.0188; Murdiyanto, Agus
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Permasalahan yang terjadi di Larissa Aesthetic Center Semarang adalah adanya indikasi bahwa kinerja karyawan dirasakan masih kurang memadai. Penelitian ini bertujuan unuk menganalisis pengaruh kompensasi, pengembangan karier dan motivasi kerja terhadap kinerja karyawan Larissa Aesthetic Center Semarang. Dalam penelitian ini peneliti menggunakan populasi seluruh karyawan Larissa Aesthetic Center Semarang yang berjumlah 60 karyawan. Metode yang digunakan adalah metode sensus. Alat uji dalam penelitian ini menggunakan regresi linier berganda, uji parsial (uji t) dan uji simultan f (uji f). Hasil penelitian ini adalah kompensasi, pengembangan karier dan motivasi kerja berpengaruh positif terhadap kinerja karyawan Larissa Aesthetic Center Semarang. Kata kunci : kompensasi, pengembangan karier, motivasi kerja, kinerja karyawan.
PENGARUHPROFITABILITAS DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2014-2016) Ari Nurjanah, : 14.05.52.0007; Suwarti, Titiek
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis Pengaruh Profitabilitas, Kebijakan Hutang dan Kebijakan Deviden sebagai variabel moderasi terhadap Nilai Perusahaan.Penelitian ini dilakukan di Indonesia dengan menggunakan unit analisis perusahaan manufaktur yang sudah go-public.Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia.Sampel yang masuk dalam kriteria penelitian ini sebanyak 135 perusahaan selama 3 tahun dan terpilih menjadi sampel penelitian sebanyak 118 perusahaan dengan metode pengambilan sampel menggunakan purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan program SPSS 21. Hasil penelitian menunjukkan bahwa Profitabilitas (ROA) berpengaruh positif signifikan terhadap Nilai Perusahaan (PBV), Kebijakan Hutang (DER) berpengaruh positif signifikan terhadap Nilai Perusahaan (PBV), Kebijakan Dividen (DPR)tidak mampu memoderasi pengaruh Profitabilitas (ROA) terhadap Nilai Perusahaan (PBV)dan Kebijakan Dividen (DPR) tidak mampu memoderasi pengaruh Kebijakan Hutang (DER) terhadap Nilai Perusahaan (PBV). Kata kunci :Profitabilitas, Kebijakan Hutang, Kebijakan Dividen dan Nilai Perusahaan
PENGARUH PENGUNGKAPAN CSR, ASIMETRI INFORMASI, UKURAN PERUSAHAAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP COST OF EQUITY (Studi pada Perusahaan Manufaktur yang terdaftar di BEI Tahun 2013-2016) Sukarti, 14.05.52.0067; Suwarti, Titiek
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan menganalisis pengaruh pengungkapan CSR,Asimetri Informasi, Ukuran Perusahaan dan Kepemilikan Institusional terhadap Cost of Equity pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaaurn manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2013-2016. Teknik sampling yang digunakan adalah purposive. Dengan teknik sampling tersebut diperoleh sampel sebanyak 140 data observasi. Teknik analisis yang digunakan Analisis Regresi Berganda. Hasil penelitian menunjukkan pengungkapan CSR berpengaruh positif terhadap Cost of Equity, Asimetri Informasi berpengaruh negatif terhadap Cost of Equity, Ukuran Perusahaan berpengaruh negatif terhadapCost of Equity dan Kepemilikan Institusional tidak berpengaruh terhadap Cost of Equity. Kata Kunci: Pengungkapan CSR, Asimetry Informasi, Ukuran Perusahaan, Kepemilikan Institusional, Cost of Equity
PENGARUH PENAMBAHAN PENGUSAHA KENA PAJAK, SURAT PEMBERITAHUAN MASA PPN DAN SETORAN PPN (E-Billing) TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI DI KPP PRATAMA SEMARANG TIMUR Ira Dwi Andriyani, 14.05.52.0088; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of variables of adding PKP Terdaftar, letters SPT Per VAT, and Earnings of VAT (E-Billing) on the acceptance of VAT either jointly or partially and to know the variables that have dominant influence. The population in this research is the addition of PKP, Letter of VAT and Earnings Tax (E-billing) registered in Tax Office Pratama East Semarang 2014-2016. The sample of this research is 36 samples with monthly data unit for 3 years with period 2014-2016 registered in KPP Pratama Semarang Timur. This study uses secondary data obtained from KPP Pratama Semarang Timur. The method of analysis used in this study is multiple linear regression. Based on the results of the study can be concluded that the addition of PFM has no effect on VAT acceptance. While Letter of SPT Period and Deposit of VAT (E-Billing) effect on VAT Receipts. Keywords: Taxable Entrepreneur, Notice, E-Billing, Value Added Tax.
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON ASSET DAN DIVIDEND PER SHARE TERHADAP HARGA SAHAM (Studi pada Perusahaan Manufaktur yang terdaftar di BEI Tahun 2014-2016) Rinaldi Kurniawan, 14.05.52.0187; Suwarti, Titiek
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio, Debt To Equity Ratio, Return On Asset dan Dividend Per Share terhadap Harga Saham pada perusahaan manufaktur yang terdaftar di BEI tahun 2014-2016. Dalam penelitian ini peneliti menggunakan populasi data keuangan perusahaan manufaktur yang terdaftar di BEI selama tahun 2014-2016. Metode yang digunakan adalah metode purposive sampling. Alat uji dalam penelitian ini menggunakan regresi linier berganda, uji parsial (uji t) dan uji simultan (uji f). Hasil penelitian ini adalah Retur On Asset dan Dividend per share berpengaruh positif dan signifikan terhadap Harga Saham. Sedangkan Current Ratio dan Debt To Equity Ratio berpengaruh negatif dan signifikan terhadap Harga Saham. Kata Kunci: Current Ratio, Debt To Equity Ratio, Return On Asset, Dividend Per Share, Harga Saham

Page 182 of 242 | Total Record : 2418

 180   181   182   183   184 

Filter by Year

2012 2019


Reset
Filter By Issues
All Issue Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019 Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019 Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018 Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018 Vol 7 No 2 (2018): vol.7 no.2 oktober 2018 Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017 Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017 Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017 Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017 Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016 Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016 Vol 5, No 1 (2016): Vol. 5 No.1 Edisi April 2016 Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016 Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016 Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015 Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015 Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015 Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015 Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014 Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014 Vol 3 No 1 (2014): vol. 3 no. 1 edisi april 2014 Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014 Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013 Vol 2 No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013 Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013 Vol 2 No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013 Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 More Issue