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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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THE ANALYSIS FACTORS WHICH INFLUENCE FINANCIAL CAPITAL STRUCTURE IN BANKING COMPANY WHICH GO PUBLIC IN INDONESIA Desky Prihandoyo Putro, 08.05.52.0162; Puspitasari, Elen
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

Capital is needed to build and ensure the continuity of the company, in addition to the machines resources, material as a contributing factor. Therefore, the company must determine the amount of capital required to meet or finance business and capital structure issues makes an interesting subject matter to be investigated. The factors are the structure of assets, profitabilatas, asset growth, firm size, liquidity and leverage objective of this study was to examine and analyze the evidence of the influence of asset structure, profitability, asset growth, firm size, liquidity and leverage on capital structure. Data from the observations made ​​in 2007-2011. The population in this study are all banking companies that went public on the Stock Exchange. Sampling technique in this study was done by using purposive sampling and observational data obtained with as many as 85. The data used are secondary data obtained from the banking companys financial statements obtained from the Indonesian Stock Exchange (IDX) and the annual report of the year 2007-2011.The analysis technique used is multiple regression. The result of this study were indicates that the: Structure Asset, Profitability, Company Size, Liquidity and Leverage positive effect on capital structure. While Asset Growth negatively effect on capital structure,Keywords: Structure Asset, Profitability, Assets Growth, Company Size, Liquidity, and Laverage, Capital Structure.
EFEKTIFITAS CORPORATE GOVERNANCE PADA HUBUNGAN MANAJEMEN LABA DAN KINERJA KEUANGAN Irma Deviana, 08.05.52.0175; Hardiningsih, Pancawati
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 analyze Earnings Management Influence to financial Performance, Influence Corporate Governance to financial Performance, Influence Corporate Governance to Earnings Management Relationship with financial Performance. Population in observational it is enrolled manufacturing business at Indonesian Stock Exchange (BEI) year 2009-2011 one chose by methods purposive is sampling which is sample chose by sample elect criterion already been determined. Of 160 enrolled manufacturing business at BEI year 2009 2011, base criterion already being established acquired total elected sample available 17 firms each year it, so sample that is utilized (n ) as much 51 (17 x 3 years) observation data. Base observational result and study upon can take conclusion as follows Earnings Management not significant ascendant to financial performance. Corporate governance are not influential significant to financial performance. Corporate governance are not influential significant to Earnings Management relationship with financial performance. That research also proves that corporate governance not such the moderate variable among Earnings Management with financial performance. Keywords: Corporate Governance, Earnings Management, Financial Performance
PENGARUH INSIDER OWNERSHIP, STRUKTUR MODAL, KEBIJAKAN HUTANG DAN DEVIDEN TERHADAP NILAI PERUSAHAAN Dodik Setiawan, 0525030070; Kartika, Andi
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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This study aims to identify and examine the effect of insider ownership, capital structure, debt and dividend policy on firm value. The population in thes study are all listed manufacturing campanies listed on the Indonesia Stock Exchane companies manufacturing research. The type of data used are secondary data from any manufacturing companies listed on the Indonesia Stock Exchane for the part 4 Yerad. Data were analyzed by Multiple Linear Regression.  The results showed than insider ownership and capital structure negatively affect the value of the firm, while the debt policy has positive effect on firm value. Dividend  Payout Ratio(DPR) has no effect on firm value.Keywords: insider  ownership, capital structure, debt policy, dividend and corporate value
PENGARUH RASIO KEUANGAN TERHADAP TINGKAT BAGI HASIL SIMPANAN MUDHARABAH BANK SYARIAH (Studi Empiris pada Bank Syariah Yang Terdaftar Di Bank Indonesia Periode Tahun 2009 – Tahun 2011) Indra Suswandhana, 0835030705; Kartika, Andi
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 aims to analyze the extent of the influence of ROA, FDR, BOPO, and CAR to the level of savings sharing mudaraba, particularly Islamic Banking registered at Bank Indonesia.The population in this study is that banks are on the Islamic financial sector that have been registered in the Bank Indonesia in the period of time between the years 2009 to 2011. This study uses a non-random sampling approach is by purposive sampling, with the criteria of the Bank - Islamic Banking which have the complete data period from 2009 to 2011.Based on hypothesis test results indicate that ROA and CAR significantly positive effect on the level of the deposit mudaraba, FDR is not a significant negative effect on the level of the deposit mudaraba, BOPO significant negative effect on the level of savings results mudarabah.Keywords: Rate of Profit Sharing, ROA, FDR, BOPO, and CAR
PENGARUH PRICE BOOK VALUE, PRICE EARNING RATIO, DAN DIVIDEND YIELD TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2008-2010 Nurul Afandi, 0835030717; Hardiningsih, Pancawati
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 aim to analyze influence of Price Book Value, Price Earning Ratio and Dividend Yield to Stock Return by partial in Indonesian Stock Exchange. Population in this research [is] manufacturing business which have been noted in Effect Exchange Indonesia till year period 2010. Research Sample with criterion which have been determined to be to be obtained by counted 14 manufacturing business which is go public in Indonesian Stock Exchange during 3 year, so that processed by data counted 42 data. Result of examination in obtaining that there is influence which significant and is positive of PBV to Stock Return by partial, there no influence which significant PER to Stock Return by partial, and there no influence which Dividend Yield significant to Stock Return by partial. Keywords: Price Book Value, Price Earning Ratio, Dividend Yield and Stock Return
ANALISIS FAKTOR- FAKTOR YANG BERPENGARUH TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN PADA PERUSAHAAN WHOLE SALE & RITEL DI BURSA EFEK INDONESIA (BEI) TAHUN 2008 – 2010 Filzah Zafiroh, 0835030720; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Inventory is activa which the company has for sale in normal business operation or goods to be used or consumed in the production of goods to be sold. The selection method of inventory is important, because every decision has economic consequences. The purpose of this study was to examine the effect of company size, ownership structure, current ratio, financial laverage, the variability of inventory, and the intensity of the selection method of inventory supplies at Whole Sale and Ritel companies that go public on the Indonesia Stock Exchange (BEI). Object of this research is Whole Sale and Retail companies which listed on the Indonesia Stock Exchange (BEI) and publish financial statements in 2008 – 2010. Sampling using purposive sampling method is a method of sampling by specifying certain criteria. The company uses the FIFO method of inventory by 5 samples while companies using the average of 18 samples. Based on the analysis of this research concludes that the results of hypothesis testing using logistic regression find empirical evidence that the factors which influence the choice of inventory method is company size, current ratio, and inventory intensity, while the ownership structure, financial laverage, and the variability of inventory, they’re not a factor determinant in the choice of inventory accounting methods.Keywords: inventory method selection, company size, ownership structure, current ratio, financial laverage, the variability of inventory, inventory intensity
ANALISIS PENCATATAN PEMBAYARAN PAJAK PENGHASILAN PADA UMKM DI WILAYAH SEMARANG Erna Wahyuningsih, 09.05.52.0031; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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This study aims to determine the condition of payment of taxes MSMEs in Semarang Region, ow to record income tax payments made by SMEs in the area of Semarang,and whether SMEs keep records in case of an underpayment or overpayment. The population in this study are all taxpayers MSMEs located in Semarang area, while the sample used is representative of most of the studied population or by the number of 86 respondents. Data obtained through primary data by distributing questionnaires to respond and secondary data through some data obtained from the office of Department of Cooperatives and SMEs Semarang. The sampling technique used was convenience sampling. Data analysis was performed using analysis of qualitative deskretif. From the results of these studies in the graph shows that the condition that tax payments made by the majority of respondents obtained information from pertugas tax, The taxpayer has to pay taxes on time, axpayers are aware of the tax rate and the calculation. Results show that the knowledge of the taxpayer, understanding of the tax laws and benefits are met to contribute to the tax reporting, dan UMKM pernah mengalami lebih bayar atau kurang bayar dalam pembayaran pajaknya, SMEs also make adjustments in the event of overpayment or underpayment although adjustment is done not in accordance with Financial Accounting Standards Small and Medium Enterprises. Keywords: MSME ,Listing,Payment,Adaptation Income Tax,
KOMPARASI KINERJA BANK PEMERINTAH DAN BANK SWASTA YANG GO PUBLIK DI BURSA EFEK INDONESIA PERIODE TAHUN 2008-2011 Andre Budi Wicaksono, 0725030030; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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The purpose of this study was to examine and analyze whether there are differences in the performance of government banks and private banks that go public in Indonesia Stock Exchange in the period 2008-2011. Financial performance indicators measured by CAMEL comprising CAR ratios, RORA, NPM, ROA and LDR. The population in this study are government banks and private banks recorded IDX years 2008-2011. Sampling method used was purposive sampling technique. The method of analysis is the different test Anova. The data analysis technique used is the analysis of different test Mann-Whitney test. The results showed that there is no difference between the CAR, NPM and LDR between State Bank and Private Banks. While the Return on Risk Assets and Return on Assets and the State Bank Private Bank there is a differenceKeywords: Capital Adequacy Ratio, Return on Risk Assets, Net Profit Margin, Return on Assets dan Loan to Deposit Ratio
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR Aries Jodiet Sanyoto, 08.05.52.0029; Kartika, Andi
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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This study aims to examine the effect of audit quality, audit opinion a year earlier, the companys financial condition, and the companys revenue growth going concern audit opinion on the manufacturing companies experiencing financial difficulties (financial distress). Going concern is a doubt a companys continued survival. Study sample was 65 manufacturing companies experiencing financial difficulties that are listed on the Stock Exchange 2006-2010. Sampling technique using a purposive sampling method. The analysis used in this study using Logistic Regression for the dummy variables used to test the descriptive statistics to determine the average (mean), maximum value, minimum value, standard deviation and frequency distribution test to determine the frequency, percent, valid percent, kumulative percent, and test models that include the Hosmer and Lemeshhows Goodness of Fit Test, Log Likelihood and Naglekerke R Square. The results of this study is based on a sample of 65 companies, 9 companies receive non going-concern opinion and as many as 56 companies that received going-concern opinion. Of test data analysis showed that the positive effect of audit quality is not  ignificant to the receipt of a going concern audit opinion. Previous years audit opinion a significant positive effect on receipt of a going concern audit opinion. Companys financial condition using the model Zmijeski positive effect on receipt of significant going-concern audit opinion. Companys inancial condition using the model of Revised Altman and Springate models models no significant negative impact on revenues going concern audit opinion. While the companys growth is significantly negative effect on revenues going concern audit opinion Keywords: Acceptance of Going Concern  dit Opinions, Quality Audit, Audit Opinion, the Companys Financial Condition, Growth Company.
FAKTOR-FAKTOR YANG MEMPENGARUHI RENTABILITAS PADA BPR DI KABUPATEN BLORA Octa Artarina, 09.05.52.0010; Masdjojo, Gregorius N.
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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This aim of this research is to examine the influance of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Operating Expanse to Operational Earnings (OEOE), Non Performing Loan (NPL) to the charge of Rentability wich is proxy by Return On Assets (ROA). This research uses purposive sampling method and three banks which is comply with the criteria. During research period show as data research was normally distributed. Besed on multicolineary test, heteroscedasticity test and autocorrelation test variable digressing of classic assumption has not founded, its indicate that the available data has fulfill the condition to use multi linier regression model. Based on testing performed all the classical assumptions show the result of regression equation has assumption of normality, noproblem multikolonieritas, heterocedastity and autocorrelation. The result of analysis with t-statistical test showed that partially LDR have an positive significant impact on ROA with a significance level less than 0,05 (0,004). BOPO have an negative significant impact on ROA with a significance level less than 0,05 (0,000). While CAR, and NPL doesn’t significantly with each level of significance 0,050 and 0,535 greater than 0,05.Simultaneously based on test result of the F-Statistic variable CAR, LDR, BOPO, and NPL proved significant effect on ROA banks at significance level of 0,000 less than 0,05. Adjusted R2 value 0f 0,51 indicates predictive ability of thefive variables on ROA is 51% and the remaining 49% influence by other factors beyond the research model. Keywords: Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Operating Expanse to Operational Earnings (OEOE), Non Performing Loan (NPL) and Return on Asets (ROA).

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