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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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STUDI EMPIRIS TENTANG PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA (BEI) PERIODE 2008 – 2010
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

The objectives of this study are to analyze an empirical study of the impact of intellectual capital on business performance. For accounting ratios:  Return on Assets (ROA), Market to Book Value (MBV), Assets Turnover (ATO),  and Return On Equity (ROE). Data were used from constituent companies of Indonesia Capital Market Directory (ICMD)  2008-2010. The model that used to measure intellectual capital was Pulic model agregatly using Value Added Intellectual Coefficient (VAIC) include the component of Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), and Capital Employed Efficiency (CEE). The result show: agregatly, intellectual capital (VAIC) has a significant impact on  Market to Book Value (MBV), Assets Turnover (ATO), and Return on Equity (ROE). But has no significant for Return on  Assets (ROA), Keywords: Intellectual Capital, Financial Performance, Business Manufacture,ICMD
PENGARUH ROLE AMBIGUITY DAN KONFLIK PERAN TERHADAP INTENSITAS KELUAR DENGAN STRES KERJA SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Bank Umum Wilayah Salatiga)
Students' Journal of Accounting and Banking Vol 2 No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

The goal of this research is to test the effect of role ambiguity and role conflict on the influence with job stress as   in financial institute bank at Salatiga religion. There are several hypotheses to be tested in this research. (1) There is effect role ambiguity on job stress (2) There is role conflict on job stress. (3) There is effect role ambiguity on intent to leave (4) There is role conflict on intent to leave. (4) There is job stress on intent to leave. A survey was conducted by using questionnaires from previous research. The questionnaires were sent to 12 financial institute bank at Salatiga religion. The sample consisted of 170 respondents. Validity tests and reliability tests were used to test the questionnaires content. The study employs a moderated regression analysis (MRA) to analyze the hypotheses and ass it by SPSS 16.00 from windows programs. The result supported of hypotheses 1 and 2, but not supported hypothesis 3, 4, and 5 of study. A thorough discussion on the relationship among the variables is presented in this paper.   Key word: role ambiguity, role conflict, job stress and intent to leave
PENGARUH INSIDER OWNERSHIP TERHADAP DIVIDEND PAYOUT RATIO DENGAN MEDIASI DEBT TO EQUITY RATIO (Studi pada Industri Manufaktur di Bursa Efek Indonesia Periode Tahun 2008 - 2010)
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 is performed to examine the effect of debt to equity ratio (DER) and  Insider ownership toward Dividend Payout Ratio (DPR) in companies that is listed in BEI. The objective of this study is to scale and analyze the effect of the company financial ratios performance (DER, and Insider ownership) toward DPR in companies that is listed in BEI over period 2008-2010. Sampling technique used here is purposive sampling on criterion (1) the company that trade their stocks in Indonesian Stock Exchange; (2) the company having insider ownership per December 2008-2010; and (3) the company that continually share their dividend per December 2008-2010. The data is obtained based on Indonesian Capital Market Directory (ICMD 2011) publication.  It is gained sample amount of 69 companies from 153 companies those are listed in BEI. The analysis technique used here is multiple regression with the least square difference and hypothesis test using t-statistic to examine partial regression coefficient and f-statistic to examine the mean of mutual effect with level of significance 5%. In addition, classical assumption is also performed including normality test, multicolinearity test, heteroscedasticity test and autocorrelation test. During 2008-2010 period show as deviation has not founded this indicate clasiccal assumption that the available data has fulfill the condition to use multi linier regression model. Empirical evidence show insider ownership to have influence toward DER at level of significance less than 5%, insider ownership have not influence toward DPR at level of significance more than 5%, and DER to have influence toward DER at level of significance less than 5%,   Keywords: debt to equity ratio (DER) Insider ownership, and Dividend Payout Ratio (DPR)
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL
Students' Journal of Accounting and Banking Vol 2 No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
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Abstract

The objective of this study is to examine the influence of size, type industry, profitability, leverage, managerial ownership, corporate social responsibility among LQ45 which listed on Indonesia Stock Exchange. Company size dividend witg using natural logaritma total asset, type industry measured by industry classification, profitability dividend with ratio between tax profit with asset totally, leverage measured by the ratio of total debt to total capital and managerial  ownership measured by shares held managerial.The population is companies which listed in LQ45 on indonesia stock exchange at period 2010-2012. Sample was choose using purposive sampling method amount to 29 companies. Technique test of data is by using multiple linear regression.These results indicatethat profitability is significant positively influence the corporate social responsibility disclosure. Thus, the result of those test provide support for the hypothesized.Size, type industry, leverage, managerial ownership, isn’t influence the corporate social responsibility disclosure at all.Keywords: size, profile, profitability, leverage, managerial ownership and corporate social responsibility disclosure.
PENGARUH PARTISIPASI PENGANGGARAN, MOTIVASI KERJA, KOMPENSASI DAN KEPUASAN KERJA TERHADAP KOMITMEN ORGANISASIONAL (Studi Kasus pada Kepala Bagian di PT Jauwhannes Traco se Jawa)
Students' Journal of Accounting and Banking Vol 2 No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
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Abstract

This study aims to determine the significance of the effect of budgetary participation, motivation, compensation and job satisfaction on organizational commitment on all head of PT Jauwhannes Traco. The study also examines effect of budgetary participation, motivation, compensation and job satisfaction on organizational commitment.Samples from this study were all head of PT Jauwhannes Traco. The data used in this study comes from the perception of all heads of sections PT Jauwhannes Traco collected using questionnaires. From 65 questionnaires were delivered to all parts of the head PT Jauwhannes Traco, a total of 37 questionnaires were successfully re-complete and can be processed. The questionnaire was then tested using the Test Validity and Reliability Test. The data collected were processed using multiple linear regression analysis after previously tested using the Classical Test assumptions. For Model Test using Adjusted R Square and Test F , whil e for Hypothesis Testing using the t test. Results of this study indicate that there is a positive and significant effect between budget ary participation, motivation, compensat ion and satisfaction work on organizational commitment.Keywords: Participation in Budgeting, Work Motivation, Compensation, Job Satisfaction and Organizational Commitment.
PENGARUH PENERAPAN GOOD GOVERNANCE DAN STANDAR AKUNTANSI PEMERINTAHAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH
Students' Journal of Accounting and Banking Vol 2 No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
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This study examined the effect of the application of good governance and the rule of accounting standards towards the quality of local government financial reports. In accordance with the theory that good governance is a guideline in the management of state or local government accounting standards and is one of the basic law in governance, then the required evidence of accountability and implementation of policy guidelines that one through the quality of the government's financial statements.This research used purposive sampling method and obtained a sample of 69 respondents. The data of these studies tested the instrument with validity and reliability and also tested the normality test, and heteroscedasticity, multicolinearity to determine whether there is violation of the classical assumptions. Further analysis, the researcher used multiple regression to explain the relationship between variables. The regression analysis explained that good governance and no significant negative effect on the quality of local government financial statements, governmental accounting standards while positive and significant impact on the quality of local government financial reports.This study has limitations that sampling time is relatively short, yet considering the other major variables that can affect the quality of local government financial reports. Therefore, in future studies are advised to consider other variables as well as the main study period needs to be longer so that it can be generalized.Keywords: Good Governance, Government Accounting Standards, Financial Statement Quality
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE TAHUN 2009-2011
Students' Journal of Accounting and Banking Vol 2 No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
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This study aimed to obtain empirical evidence whether the size of the company, the company's profitability, solvency, quality auditor, and the auditor's opinion on the effect on the issuer's audit delay in IDX. The population in this study are all companies listed on the Indonesia Stock Exchange in 2009- 2011 observations. The samples in this study using purposive sampling method of sample selection was not random that the information obtained by certain considerations. Analysis using multiple linear regression analysis.The results showed that the size of the company's positive impact on audit delay, meaning that the higher the size of the company, then the company's audit delay is getting longer. Audit opinion and no significant positive effect on audit delay. Auditor reputation negatively affect audit delay, meaning the better the quality of the auditor, it will have a shorter delay time audt. Solvency positive effect on audit delay, meaning that the higher the solvency, the company's audit delay is getting longer. Profitability negatively affect audit delay, meaning that the higher profitability, it will have a shorter delay time auditKeywords: company size, profitability, solvency, quality auditor, and the auditor's opinion affect audit delay
PENGARUH KINERJA KEUANGAN DAN KINERJA NON KEUANGAN TERHADAP NILAI PERUSAHAAN ( STUDI EMPIRIS PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA )
Students' Journal of Accounting and Banking Vol 2 No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
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Abstract

The objective of this study is to examine the influence of profitability, likuidity, leverage, dividend payout ratio, managerial ownership, institusional ownership and size to firm value among financial sector which listed on Indonesia Stock Exchange. The population is 60 companies of financial sector which listed on Indonesia Stock Exchange at period 2009 to 2011. Sample was chose using purposive sampling method amount to 19 companies.Technique test of data is by using multiple linear regression.The result indicates that profitability, dividend payout ratio and size is significant positively influence the firm value. Liquidity, leverage Managerial ownership and public ownership is significant negatively influence the firm value.Keywords: profitability, likuidity, leverage, dividend payout ratio, managerial ownership, institusional ownership, size and firm value
DETERMINAN JUMLAH KREDIT YANG DISALURKAN (Studi Kasus pada Bank Umum di Indonesia)
Students' Journal of Accounting and Banking Vol 2 No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
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Abstract

Types of data that was used are data time series from 2007 to 2011 with N = 60. Sampling technique using census method which all the whole general bank that operated in Indonesia in the that period are included in object research, and by using a statistical method, so called multiple linear regression, to attest the proposed hypothesis. In hypothesis test, there are three subtests that help the researcher in analyzing and inferring the data and its behavior. First, T-test is for checking the significance of individual regression coefficients. Second, coefficient of determination, denoted by R2, indicates how far the ability of the model in explaining the dependent variable. Third, F-Statistics attempts to test the influence of the overall variables simultaneously.Based on the results of this study concluded that: (1) Third Party Funds (DPK) significantly positive effect to the amount of bank credit. Much higher the amount of Third Party Fund, much bigger the credit given to a company or individual. Whilst, (2) Capital Adequacy Ratio (CAR) gives significantly negative effect to the amount of bank credit. Much higher the CAR is not followed by an increasing amount of bank credit. 3) Return on Assets (ROA) was not a significantly positive effect to the amount of bank credit The  higher the ROA lending also increased. (4) Non-Performing Loan (NPL) gives not a significantly negative effect on amount of bank credit. The lower NPL will encourage an increase in the number of loans disbursed. (5) Interest rate of Bank Indonesia Certificates (SBI) gives significant positive effect on amount of bank credit. The higher the interest rate of SBI is likely to encourage amount of bank credit.Keywords: Third Party Fund (DPK), Capital Adequacy Ratio (CAR), Return on Asset (ROA), Non Performing Loan (NPL), the interest rate of Bank Indonesia Certificate (SBI) and Bank Credit.
PENGARUH PROFITABILITAS, RISIKO KEUANGAN, NILAI PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2009-2011)
Students' Journal of Accounting and Banking Vol 2 No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
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Abstract

Income smoothing practices by management aimed at reducing the level of fluctuations in earnings resulting from the company's year-to-year by moving income from high-income year into periods that are less profitable. The purpose of this study was to determine the effect of profitability, financial risk, value and size of the company's corporate income smoothing practices.The population in this study are all companies listed on the Indonesia Stock Exchange during the study period of 2009-2011. The samples in this study were selected using purposive sampling method, which means withdrawal or randomly selecting samples that have specific goals or targets. Analysis tool used is logistic regression.The results showed that the variables profitability and corporate value not significant positive effect on income smoothing,while financial risk variables significant positive effect on income smoothing and firm size variable is not significant negative effect on income smoothing.Keywords: profitability, financial risk, value and size of the company's corporate income smoothing practices.

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