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
 220   221   222   223   224 
PENGARUH PROFITABILITAS, STRUKTUR AKTIVA DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
Students' Journal of Accounting and Banking Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
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 profitability, asset structure and size of the Company's Capital Structure on Manufacturing Companies Listed in Indonesia Stock Exchange (IDX). The population in this study is a manufacturing company that is listed on the Indonesia Stock Exchange 2010-2012. The samples in this study were taken by purposive sampling method. Data were analyzed by using the skewness-kurtosis test for normality, the classical assumption, koofisiendeterminasi test, F-test and test hypotheses. The results of this study are significant negative effect on the profitability of capital structure, asset structure is not a significant negative effect on the capital structure, the size of the company significant positive effect on the capital structure.Keywords: capital structure, profitability, asset structure, size of the Company
PENGARUH EARNING MANAGEMENT, CORPORATE SOCIAL RESPONSIBILITY, KEBIJAKAN HUTANG DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN YANG DIMODERASI OLEH PRAKTEK GOOD CORPORATE GOVERNANCE
Students' Journal of Accounting and Banking Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students' Journal of Accounting and Banking

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

Abstract

This study aimed to analyze the effect of earnings management, corporate social responsibility the value of corporate debt policy are moderated by the practice of good corporate governance with the perspective of agency theory and signaling theory. This study used a sample of 53 publicly traded companies listed on at the Indonesian Institute of Corporate Governance in the form of corporate Governace perception index (CGPI) year period from 2010 to 2012. Hypothesis testing is used multiple regression analysis with absolute value of the difference. Results of studies using regression proved that earnings management, corporate social responbility and financial performance not affect the value of the company, debt policy affect the value company , good corporate governance is not proven as a moderating variable between earnings management, debt policy and financial performance with corporate values, good corporate governance proved to be moderating variable between CSR with corporate values.Keywords: Earning Management, Corporate Social Responsibility, Debt Policy, financial performance, Corporate Value, Good Corporate Governance
ANALISIS SENSITIVITAS ETIS MAHASISWA (STUDI KASUS PADA UNIVERSITAS SWASTA DI SEMARANG
Students' Journal of Accounting and Banking Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students' Journal of Accounting and Banking

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

Abstract

This research aims to examine whether there are differences between the ethical sensitivity of accounting students and students of management, accounting students and students of management accounting man against unethical activity in the academic environment. Besides, this study also tested whether students are more tolerant of unethical behavior would be more cynical. This study was performed using experimental design, with purposive sampling technique in which researchers can classify research subjects in the group 2. 2 Distribution of the first group is a group of accounting students and students of management, and the second group is the student division of male and female students majoring in accounting. Data obtained by conducting a study of 191 college students and 182 students of management accounting. Data were analyzed by using different test independent sample t test or Mann Whitney test. The results showed that the hypothesis of the four hypotheses exist, there are two hypotheses in this study were acceptable. Accepted hypothesis is as follows: the difference obtained unethical behavior and cynical attitudes are significant in accounting and management students.Keywords: Sensitivity Ethics, cynical / Cynicism
PENGARUH KEWAJIBAN PENYEDIAAN MODAL MINIMUM, NON PERFORMING FINANCING DAN RETURN ON ASSETS TERHADAP PEMBIAYAAN PADA PERBANKAN SYARIAH (Studi Kasus pada Bank Umum Syariah)
Students' Journal of Accounting and Banking Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students' Journal of Accounting and Banking

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

Abstract

This study aims to examine and analyze the effect of capital adequacy ratio, net performing financing and return on assets for financing in Islamic banking. The population in this study are all listed Islamic bank in Indonesia Bank 2012-2013. Sampling technique is purposive sampling. Based on purposive sampling obtained a sample of as many as 8 companies with the amount of data that is processed as many as 64 observations. The data analysis technique used is multiple linear regression analysis. Based on the test results it can be concluded that the Capital Adequacy Ratio significant negative effect on financing. Non-Performing Financing negatively affect financing. Return on assets is not significant positive effect on the financing.Keywords: capital adequacy ratio, net performing financing, return on assets and financing
ANALISIS PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris Terhadap Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI))
Students' Journal of Accounting and Banking Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students' Journal of Accounting and Banking

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

Abstract

The Company has long-term goal is to maximize shareholder wealth. Maximizing shareholder wealth can be reached by maximizing the present value. The purpose of this study was to determine the effect of capital structure, profitability and firm size on the value of the company in Indonesia Stock Exchange 2010-2012. This study population is listed manufacturing industry in Indonesia Stock Exchange in 2010-2012. Sampling method with purposive sampling method, with some predetermined criteria, the number of samples is 74 manufacturing companies. The research data is secondary data obtained from the Indonesian Capital Market Directory (ICMD) 2010-2012. Data analysis techniques used in this study is multiple linear regression analysis. The results showed that: 1) capital structure, Profitability and has unsignificant negative effect on firm value, 2) firm size has significant positive effect on firm value.Keywords: capital structure, profitability, firm size, firm value
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PERILAKU WAJIB PAJAK UNTUK MENGGUNAKAN E-FILLING (Studi Kasus pada Wajib Pajak Kota Semarang)
Students' Journal of Accounting and Banking Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students' Journal of Accounting and Banking

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

Abstract

Online and real time internet base tax returns, it is called e-filing, have been launched since 2005 by Indonesia Directorate General of Taxes in order to improve quality of services to taxpayers. On it`s journey until present, e-filing is unpopular seen from the amount of it`s users. This research aims was to investigate the factors that influenced the behavioral intention taxpayers for using e-filling, particularly in Semarang. Data used in this researchis primary data by using questionaire and respondent is the Corporate Taxpayers who use e-filling in Semarang. Sample collection methods used in this research was convenience sampling or sampling which selection by easyer, the samples echievement is 95 respondents. The result of this research indicate that Security and Privacy and Readiness Technology Taxpayers Information significantly positive influence to behavioral intention for the efilling usage. Whereas, complexity significantly negative influence to behavioral intention for the e-filling usage.Keywords: E-filling, Security and Privacy, Complexity and Readiness Technology Taxpayers Information
PENGARUH RETURN ON ASSETS (ROA), RETURN ON EQUITY (ROE), NET PROFIT MARGIN (NPM), TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA PERIODE 2009 – 2013
Students' Journal of Accounting and Banking Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students' Journal of Accounting and Banking

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

Abstract

An investor buying the current number of shares in the hope of gain from stock price increases or the number of future dividends, in return for the time and risk associated with these investments. This study aims to examine and analyze the effect of return on assets, return on equity and net profit margin of the Company's stock price on Banking in Indonesia Stock Exchange Period 2009-2013. The population in this study were all commercial banks listed on the Indonesia Stock Exchange (IDX) 2009-2013. The sampling technique used purposive sampling. Based on purposive sampling obtained a sample of 22 companies. The data analysis technique used is multiple linear regression analysis. Based on the test results it can be concluded that the return on assets variable has positive effect on stock prices. Variable return on equity and net profit margin has no effect on stock prices at a bank that went public in the Indonesia Stock Exchange.Keywords: return on assets, return on equity, net profit margin and stock price
ANALISIS PENGARUH RETURN ON EQUITY, PRICE EARNING RATIO, DAN DEBT TO EQUITY RATIO TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BEI TAHUNN 2010-2012
Students' Journal of Accounting and Banking Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students' Journal of Accounting and Banking

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

Abstract

Price Book Value (PBV) is a ratio used to quantity financial performance at a company. PBV also describe how big the market appreciate the book value of a stock. The purpose of this research is to examine the influence of return on equity (ROE), price book value (PER), debt to equity ratio (DER) toward price book value (PBV) wich is a quantity of the company value. The population this research is LQ-45 companies on 2010-2012 which on the Indonesian Stock Exchange (IDX). The sampling technique is using purposive sampling and obtain the sample of 101 companies. Company data subsequently tested with normality, multicollinearity, autocorrelation and heterokedastisity. Subsequent researchers used multiple regression to determine the relation between those variable. The results showed return on equity, price earning ratio, and debt to equity ratio significantly influence price book value with the adjustment R2of 24,20% . while individually, return on equity and price earning ratio significantly and positive influence torward price book value, while debt to equity ratio is not influence toward price book value. Keywords: return on equity, price earning ratio, debt to equity ratio and price book value
PENGUJIAN DISIPLIN PASAR PERBANKAN BERDASAR POSISI CAR, LDR, ROA DAN NPL
Students' Journal of Accounting and Banking Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students' Journal of Accounting and Banking

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

Abstract

This study aims to examine the influence of the bank's internal analysis of the deposit growth by signaling theory perspective and market discipline. Corresponding signal theory that positive internal conditions increase the confidence that the company has a high quality to attract the interest of the depositors. In this study, researchers used purposive sampling and sample size 349 companies obtain conventional bank in Indonesia, Bank Indonesia registered in the year 2008 to 2012 includes the factors of the Capital Adequacy Ratio (CAR), Loan Deposit Ratio (LDR), Return on Assets (ROA ), and Non-Performing Loans (NPL). Hypothesis testing using t - test with a significance level of 5%. Based on the results of that study showed a significant positive effect of CAR, LDR significant negative effect, significant positive influence ROA and NPL significant negative effect. Keywords: Deposit Growth, Capital Adequancy Ratio, Loan Deposit Ratio, Return on Assets, Non Performing Loan
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO DAN RETURN ON ASSET TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Students' Journal of Accounting and Banking Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students' Journal of Accounting and Banking

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

Abstract

Capital market existence in Indonesia is marked with to the number of investor that start inculcate its share in industry manufacturing. Growing fast its sector growth this manufactur is followed with growing request height of board need, until make investors manufactur requires fund from external source. Fund was from external source can be obtained pass bycapital market. The objectives of this research to analyze current ratio, debt to equity ratio, and return on assetto stock price of manufacturing industryt hat listed on Indonesian Stock Exchange in the period of 2010-2012. The data is obtained based on Indonesian Capital Market Directory (2010, 2011 and 2012)  publication. Sample of this research amount of 71 companies  from 146 manufactur companies those are listed in BEI. Multiple regression and hypothesis test using t-statistic is used to examine partial regression coefficient and f-statistic to examine the mean of mutual effect with level of significance 5%. In  addition,  classical assumption  test also performed including normality test, multicolinearity test, heteroscedasticity test and autocorrelation test. The multiple regression shows that Current Ratio hasn’t significant negative effect on stock prices, while Debt to Equity Ratio hasn’t significant positive effect on stock price and Return on Asset significant positive effect on stock price. Keywords: Stock Price, Current Ratio, Debt to Equity Ratio and Return on Asset

Page 222 of 242 | Total Record : 2418

 220   221   222   223   224 

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