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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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ANALISIS PENGARUH FAKTOR FUNDAMENTAL DAN RISIKO SISTEMATIK TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Arianvika Apriliani, 09.05.52.0013; Wahyu Widati, Listyorini
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 aims to obtain a proven fact that explains the influence of fundamental factors (Return On Assets, Dividend Payout Ratio, Current Ratio, Return On Equity, Debt to Equity Ratio, Book Value) and the systematic risk on the stock return of go public manufacturing companies on the Stock Exchange either partially or simultaneously, as well as to obtain a proven fact that explains the factors that are most influential and dominant on stock return in such manufacturing company. The population in this study is all manufacturing companies listed on the Indonesia Stock Exchange during the ears 2009 to 2011. By purposive sampling technique, obtained a sample of 87 companies. Data were analyzed by multiple linear regression analysis techniques. The results of this study indicate that the Return On Assets (ROA) has negative and significant influence on Stock Return, Dividend Payout Ratio (DPR) has negative and significant impact on Stock Return, Current Ratio (CR) has positive and significant Stock Return, Return On Equity (ROE) has negative and significant impact on Return Stock, Debt to Equity Ratio (DER) had no significant effect on Stock Return, Book Value (BV) has positive and significant impact on Stock Return and Systematic Risk has positive and significant influence on Stock Return. Keywords: Fundamental factors, Return On Assets, Dividend Payout Ratio, Current Ratio, Return On Equity, Debt to Equity Ratio, Book Value, systematic risk, stock returns
ANALISIS FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PUBLIKASI LAPORAN KEUANGAN (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2008-2010) Hendro Wibowo, 08.3503.0715; Lisiantara, Greg. Anggana
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 factors that affect the timeliness of financial reporting of public companies in Indonesia. The factors examined in this study are liquidity, profitability, solvency, reputable public accounting firm, and firm size as an independent variable while punctuality as the dependent variable. The study sample consisted of 67 companies listed in the Indonesia Stock Exchange (BEI) and submit financial reports to Bapepam in the period 2008-2010. The data used in this study is secondary data and selection of samples by using the method of purposive. The analytical tool used is the logistic regression analysis at a significance level of 5%. Hypothesis testing results show that (1) Liquidity does not affect the timeliness of the publication of the financial statements. (2) Profitability positive effect on the timeliness of the publication of the financial statements. (3) Solvency no effect on the timeliness of the publication of the financial statements. (4) Reputation KAP does not affect the timeliness of the publication of the financial statements. (5) Firm size does not affect the timeliness of the publication of the financial statements. Keywords: liquidity, profitability, solvency, reputable public accounting firm, firm size and timeliness.Keywords: liquidity, profitability, solvency, reputable public accounting firm, firm size and timeliness
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2008-2010) S. Kristian, 08.3503.0708; Lisiantara, Greg. Anggana
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

One of the qualitative characteristics of financial reporting is relevant, the manifestations can be seen from ketepatwaktuan reporting. Ketepatwaktuan can be traced from the audit delay, ie the period between the closing date until the date of the auditors report. This study aims to test empirically the effect of firm size, profitability, solvency and quality auditor to audit delays in manufacturing companies listed on the Indonesia Stock Exchange. Based on the selection criteria in this study found 41 companies, which generate 123 a data pooling. Analytical methods used to analyze the influence of company size, profitability, solvency and quality auditor to audit delay is multiple linear regression analysis. The results of this study can be concluded that: (1) firm size has a positive effect on audit delay, meaning the higher the size of the company, the audit firms delay longer. (2) does not affect the profitability of audit delay. (3) Solvency no effect on audit delay. (4) The quality auditor negative effect on audit delay, meaning the better the quality of auditors, it will have a shorter delay time audt.Keywords: firm size, profitability, solvency, quality auditors and audit delay
PENGARUH CORPORATE GOVERNANCE DAN AUDITOR EKSTERNAL TERHADAP INTEGRITAS LAPORAN KEUANGAN (Perusahaan Manufaktur yang terdaftar di BEI pada Periode 2008-2011) Putri Intan Amalia, 09.05.52.0159; Sri Mindarti, Ceacilia
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 examine how the effect of institutional ownership, independent commissioners, the audit committee and external auditor to the integrity of the financial statements. Study sampleas many as 101 manufacturing companieson the Indonesian Stock Exchange, and the method use dispurposive sampling is a sampling method by specifying certain criterias with the method of pooling data (2008 - 2011), so the number of samples (n) =404. Methods of data collection using documentation’s method of Indonesian Stock Exchange. And the method of data analysis using multiple linear regression. The results showed that institutional ownership is not significant to the integrity of the financial statements partially, the independent commissioner is not significant to the integrity of the financial statements partially, the audit committee is not significant to the integrity of the financial statements and auditor external is not significant to the integrity of the financial statements partially.Keywords: institutional ownership, independent commissioner, audit committee, auditor external and integrity of the financial statements.
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2008-2010 Sarana Hadi Wibowo, 08.3503.0704; 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 capital structure influence, firm size and company growth to profitability at manufacturing business in Indonesian Stock Exchange. Population in this research is company of manufacture sector which enlist in Indonesian Stock Exchange. Sample Research with criterion which have been determined to be to be obtained by counted 53 manufacturing company which public’s company in Indonesia Stock Exchange, with data pooled method or panel data during year 2008 - 2010, so that the amount of sample ( n) = 53 x 3 = 159. While used by method is multiple linier regression. Result of examination in obtaining that no influence which isratio significant owe short-range with capital; long-range debt ratio with capital; and total debt with capital to profitability by partial. Other result shows there is influence which firm size measure significant to profitability by partial.Key words : Capital Structure, firm size, company growth, and profitability
PENGARUH BOPO, NPL, NIM, CAR DAN LDR TERHADAP KINERJA KEUANGAN PERBANKAN(Studi kasus pada Bank yang terdaftar di BEI) Purwoko, 10.42.02.0092 Didik
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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This study aimed to examine the effect of ROA, NPL, NIM, CAR and LDR on ROA, as a proxy of the financial performance of the banking company. The data used in this study were obtained from the Companys Financial Statements Banking Publications listed on the Stock Exchange. Based on purposive sampling, sample worth using as many as 28 of Banking Companies with the following criteria: Banking Company is listed on the Indonesia Stock Exchange (BEI), never in the Delete and provide financial statement data for the period 2007-2010. The type of data used are secondary data. Technical analysis is normality test, the assumptions of classical and multiple linear regression based on combined data time series and cross section. The results showed that the variables ROA and significant negative effect on ROA, NPL significantly and negatively related to ROA, NIM has positive and significant impact on ROA, CAR and LDR has not significant impact on ROA. Bank financial performance is influenced by a variable dependent variable ROA, NPL, NIM, CAR and LDR of 73.1% while the remaining 26.9% is explained by other causes outside the model. Keywords: Efficiency of Operations (ROA), credit risk (NPL), Market Risk (NIM), Capital (CAR), Liquidity (LDR) and Bank Financial performance (ROA).  
PENGARUH PERSON ORGANIZATION FIT DAN LOCUS OF CONTROL DENGAN MEDIASI KOMITMEN ORGANISASIONAL TERHADAP KINERJA PEGAWAI PADA PT. BANK RAKYAT INDONESIA (PERSERO) TBK. CABANG KUDUS Darmawan Yunia Permana, 10.42.02.0093
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 aims to examine and describe the effect of person organization fit, locus of control, and organizational commitment towards the performance of PT. Bank Rakyat Indonesia (Persero) Tbk Kudus Branch. This research was conducted on PT. Bank Rakyat Indonesia (Persero) Tbk Kudus Branch employees. The technique that is used is the purposive sampling method. The data testing technique that is used in this research covers the validity test with the factor analysis, reliability test with the Alpha Cronbach, the analysis using Adjusted R Square Testing Model, Fit Model Test, Regression Analysis, Hypothesis Analysis, and Mediation Test. The analysis and discussion results from this research show that the person organization fit, locus of control and organizational commitment have positive effect to wards the employees’ performance on PT. Bank Rakyat Indonesia (Persero) Tbk Kudus Branch. Keywords: Person Organization Fit, Locus of control, Organizational Commitment and Employee
PENGARUH KUALITAS KEHIDUPAN KERJA DAN DUKUNGAN ORGANISASI TERHADAP KOMITMEN ORGANISASIONAL DENGAN MEDIASI KEPUASAN KERJA Silvia Wulandari, 11.42.02.0001
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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The study ecxamines the impact between quality of work life and organizational support to organizational commitment with job satisfaction as a mediated to employees at Sekretariat Daerah Kabupaten Pati. The purpose of this study is to find empirical evidence about the presence / the absence of b). the positive effect of organizational support and job satisfaction, a). the positive effect of quality of work life and job satisfaction, d). the positive effect of organizational support and organizational commitment, c). the positive effect of quality of work life and organizational commitment, e). the positive effect of job satisfaction and organizational commitment, g). the effect of organizational support and organizational commitment with job satisfaction as a mediated and f). the effect of quality of work life and organizational commitment with job satisfaction as a mediated. The respondent of this study are the employees at Sekretariat Daerah Kabupaten Pati, which amount 227 employees and the research used purposive sampling technique method. To analyse the research instrument used validity test with factor analysis, and reliability test with alpha cronbach, and multiple linier regression, and t statistics to prove the research hypothesis and mediated effect to test job satisfaction as mediated variable. The result show that quality of work life and organizational support have positive and significance effect to job satisfaction, organizational support, quality of work life and job satisfaction have positive and significance effect to public civil servant performance that prove with significancy level.  and quality of work life and organizational support have indirect effect to organizational commitment with job satisfaction as a mediated variables Keywords : organizational support, quality of work life job satisfaction, and organizational commitment
PENGARUH PERSEPSI HARGA, KUALITAS PRODUK, LAYANAN PURNA JUAL DAN REPUTASI MEREK TERHADAP KEPUASAN PELANGGAN DAN DAMPAKNYA PADA PEMBERIAN REKOMENDASI KEPADA CALON PELANGGAN YANG LAIN Agus Kurniawan Wijaya, 11.42.02.0006
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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The study is purposed for examining effect of perceived price, product quality, after-sales service, and brand reputation on customer satisfaction and then impacts on their recommendation to other potential customers, in the perspective of heavy equipment marketing business. The observation is focused on the heavy equipment user companies as respondents, that using the SAKAI single drum vibrating roller from 10.5 tons up to 13 tons operating weight, the series of SV512-H and SV515-H including each variant of types. The companies should be in the DKI Jakarta territorial based, and they bought the SAKAI product and being customers of the PT Equipindo Perkasa as the distributor. Judgment sampling is used as a sampling method, and the data are collected from the respondents with questionnaire by mail survey. The Structural Equation Model (SEM) is used for statistical data analysis. The study result shows that brand reputation has significant effect on customer satisfaction and then customer satisfaction significantly affects on their recommendation to other potential customers. Nevertheless customer satisfaction is not effected significantly by perceived price, product quality and after-sales service. Keywords: Perceived Price, Product Quality, After-Sales Service, Brand Reputation, Customer Satisfaction, Recommendation.
PENGARUH KARAKTERISTIK PEKERJAAN DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI DENGAN MEDIASI KEPUASAN KERJA. (STUDI PADA RRI SEMARANG)” Indah Wulandari, 11.42.02.0008
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 was to examine the influence of job characteristics and work environment on employee performance, job satisfaction with the mediation variable. The research was conducted at the RRI Semarang, respondents who used as many as 103 employees, instruments used in the study was a questionnaire. The method of data analysis using multiple regression analysis. Based on the analysis of this study concluded that the job characteristic has a positive effect on job satisfaction, work environment has a positive effect on job satisfaction, job characteristics has a positive effect on employee performance, work environment has a positive effect on employee performance, job satisfaction has positive effect on employee performance. The results also showed that job satisfaction is not a variable  mediating influence between job characteristics on employee performance. Job satisfaction is not variable mediating influence between work environment on employee performance. But in total factor tends to further strengthen the work environment influence on the performance of employees through job satisfaction. Keywords:  job characteristics, work environment, job satisfaction and employee performance.

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