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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
 193   194   195   196   197 
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL
Students' Journal of Accounting and Banking Vol 2 No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students' Journal of Accounting and Banking

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Abstract

This research aims to test the influence of company size, business risk, liquidity and profitability of capital structure in listed companies in BEI. Some previous research on capital structure shows different results. Therefore the research needs to be done to analyze the theory of capital structure. The Data used is the manufacturing company listed in BEI 2007-2011. Research using a purposive sampling and sample as many as 69 research data. Research Data are then tested by multiple linear regression analysis to test the influence of company size, business risk, liquidity, and profitability of capital structure. The results of this study indicate that the size of the company positively and not significant, business risk positively and not significant, liquidity negative effect  and significant, and profitability negative effect  and significant of capital structureKeywords : Size,Business Risk, liquidity, Profitability, and Capital Structur
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN
Students' Journal of Accounting and Banking Vol 2 No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

The objective of this study is to exmine the influence of mayoritas shareholders, institutional ownership, foreign ownership, board of commissioners, board of directors, board of commissioners of independent, and audit committee to the corporate performance of the banking companies that listed on Indonesia Stock Exchange. The population is 30 companies of banking which listed on Indonesia Stock Exchange at periode 2008-2011. Sample was chose using purposive sampling method amount to 15 companies. Technique test of data is by using multiple linier regression. The result indicates that board of directors is significant positive influence on corporate performance. Major shareholders, institutional ownership, foreign ownership, board of commissioners, board of commissioners of independent, and audit committee isn’t significant influence on corporate performance.Keywords: Mayoritas shareholders, institutional ownership, foreign ownership, board of commissioners, board of directors, board of commissioners of independent, and audit committee
PENGARUH INVESTMENT OPPORTUNITY SET DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN
Students' Journal of Accounting and Banking Vol 2 No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

This is research study that examined the effect of invesment opportunity set and corporate governance on firm value. Invesment opportunity set proxy which is most valid as a proxy for growth is the price earning ratio and capital expenditures to book value of asset ratio. There are four Corporate Governance mekanism s are used which aim to reduce the agency conflict, namely the audit commitee, independent commissioners, managerial ownership, and institutional ownership.Sample used in this research are all manufacturing companies listed on the BEI in 2009-2011 by 231 sample firm, using purposive sampling method. Corporate data and then tested with normality, multicolinearity, heterocedastisity, and autocorrelation. Further analysis of the use of multiple regression researchers to explain the relationship between these variabels.The result is the price earning ratio, the audit commitee, independent commissioners has positive and not significant effect on firm value, for variable capital expenditures to book value of asset ratio and managerial ownership negative and not significant effect on firm value, while variable institutional ownership positive and significant effect on the firm value.Keywords: the price earning ratio, capital expenditures to book value of asset ratio, the audit commitee, independent commissioners, managerial ownership, and institutional ownership.
SURPLUS FREE CASH FLOW, KOMITE AUDIT, DAN MANAJEMEN LABA
Students' Journal of Accounting and Banking Vol 2 No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aimed to examine the effect of surplus free cash flow and audit committees on earnings management. Earnings management is proxied by discretionary accruals estimated by the model Jones. The population in this study is a manufacturing company listed on the Indonesian Stock Exchange (BEI) in 2008-2011. Based on purposive sampling method, the number of samples in this study of 27 companies and the number of observations were 108 observational studies. Testing this hypothesis using multiple linear regression analysis. The results of this study indicate that the Surplus Free Cash Flow has a negative and significant effect. Audit Committee has a positive and significant effect on earnings management.Keywords: Earnings management, Surplus Free Cash Flow, Audit Committees.
PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN
Students' Journal of Accounting and Banking Vol 2 No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

This research is a study that tested the effect of investment decisions, financing decisions, and dividend policy on firm value. Functions of financial management is to plan, locate and use the funds to maximize the firm value. In a firm will take policies related to funding for business growth and obtain optimal results. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) in the year 2008-2011. The sample used in this study researchers used purposive sampling criteria manufacturing companies that have positive earnings and cash dividend as well as manufacturing companies that issue financial statements in rupiah and obtain a sample of 173 sample firms. Corporate data and then tested with the classical assumption of normality, multikolonieritas, heteroscedasticity, and autocorrelation. Further analysis researchers used multiple regression analysis to explain the relationship between variables. Based on the results of this study concluded: The results indicate that the variable dividend policy and investment decisions have positive and significant effect on firm value, while funding decisions and significant negative effect on firm value. Keywords: Investment Decisions, Financing Decisions, Dividend Policy, and Firm Values​​.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
Students' Journal of Accounting and Banking Vol 2 No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

The objective of this study is to examine the influence of company size, company profile, profitability, size of the board of commissioners, leverage, managerial ownership and operation efficiency ratio on the disclosure of corporate social pesponsibility on the LQ-45 company listed on the Indonesia Stock Exchange (IDX) during the period 2009 to 2011. The Population in this study are all companies listed on the Indonesia Stock Exchange (IDX) during the period 2009 to 2011. The samples were selected using purposive sampling method is LQ-45 company amount 17 companies. Technique test of data is by using multiple linear regression analysis.The result showed that the variables have a significant negatively influence on the disclosure of corporate social responsibility is the size of the board of commissioners and managerial ownership. While company size, profitability, company profile, leverage, and operating efficiency ratio does not significantly influence the disclosure of corporate social responsibility.Keywords: company characteristics and corporate social responsibility.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR
Students' Journal of Accounting and Banking Vol 2 No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

This study main to find out and to analize the influence between the asset structure, sales growth, profitability and liquidity to capital structure of manufacture in Indonesia Stock Exchange. This study also reviews the variables that are used because there are differences in the results of previous researches. The research was conducted in BEI period 2008-2011 with purposive sampling method is the sampling method based on certain criteria. The amount of sample are 76 manufacture company in Indonesian Stock Exchange. This study analyzed using multiple regressions. The results of the study shows that asset structure variable, sales growth and profitability influences positive to the capital structure, while liquidity didn’t influence to the capital structure. Keywords: Capital structure, firm characteristics
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Students' Journal of Accounting and Banking Vol 2 No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

The purpose of this study is to investigate and analyze the effect of Cash Ratio, Growth, Firm Size, Return on Assets (ROA), Debt to Total Assets (DER), and the Debt to Equity ratio of the Dividend Payout Ratio (DPR) on the manufacturing companies listed on Indonesia Stock Exchange (BEI) for the period 2009-2011. This study uses 30 manufacturing companies listed on the Indonesia Stock Exchange. The sample selection is done using purposive sampling method. The data used are secondary data obtained from the website www.idx.co.id and Indonesian Capital Market Directory (ICMD). The data collected will be analyzed by the method of data analysis to prior classical assumption test before testing the hypothesis. Testing the hypothesis in this study using multiple linear regression with t test. T test aims to determine the effect of independent variables on the dependent variable partially. The results showed that the variable Cash Ratio, Firm Siz, Debt to Equity ratio have positive and not significant effect on Dividend Payout Ratio (DPR), the variable Growth, Debt to total assets have negative and significant effect on Dividend Payout Ratio (DPR), while the variable Return on Assets (ROA) have positive and significant impact on Dividend Payout Ratio (DPR). Keywords: Cash Ratio, Growth, Firm Size, Return on Assets (ROA), Debt to Total Assets, Debt to Equity ratio, Dividend Payout Ratio (DPR)
FAKTOR PENENTU STRUKTUR MODAL PERBANKAN DI INDONESIA
Students' Journal of Accounting and Banking Vol 2 No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor apa saja yang mempengaruhi struktur modal. Faktor-faktor tersebut adalah tangibility (struktur aktiva), likuiditas (LDR), profitability (ROA).Penelitian ini menggunakan data sekunder dengan sumber data yang berasal dari Bursa Efek Indonesia dengan periode penelitian selama empat tahun. Pengambilan sampel menggunakan metode purposive sampling. Analisis data menggunakan asumsi klasik, analisis regresi linier berganda, koefisien determinasi, uji F, dan uji t dengan tangibility (struktur aktiva), likuiditas (LDR), profitability (ROA) sebagai variabel independen dan struktur modal sebagai variabel dependen.Hasil penelitian menunjukkan bahwa tangibility (struktur aktiva) dan likuiditas (LDR) berpengaruh negatif terhadap struktur modal sehingga hipotesis ditolak, sedangkan profitability (ROA) berpengaruh negatif terhadap struktur modal sehingga hipotesis diterima.Kata Kunci: Struktur Modal, Struktur Aktiva, LDR, ROA.
KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI (STUDI KOMPARASI KABUPATEN JAWA TENGAH)
Students' Journal of Accounting and Banking Vol 2 No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

The purpose of this study is to investigate and analyze the contribution of the regional tax revenue (PAD) in the province of Central Java. In this study, population and sample all the data used is Hotel and Restaurant Tax, Entertainment Tax, Advertisement Tax, Tax street lighting in 10 (ten) districts of Central Java province from 2008 to 2011. The method of data analysis in this research is a qualitative descriptive statistical analysis. The results showed that the Hotel and Restaurant Tax and Advertisement Tax for 4 (four) years contributed to fluctuate, Hotel and Restaurant Tax Contributions and Advertising Tax largest occurred in 2008 and the lowest contribution occurred in 2010. Entertainment Tax and Tax Street Lighting from year to year that contributed to decline. Had Suggestions the following researchers can add variables such as Parking Tax, Tax Groundwater, swallow's nests Tax, Customs Tax Acquisition Rights to Land and Buildings.Keywords: revenue (PAD), Local Taxes

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