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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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PENGARUH KOMPONEN RISK BASED BANK RATING TERHADAP HARGA SAHAM PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008-2012
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

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Abstract

The objectives of this research are knowing and analyzing the influence of RBBR component, in this case using Beta, Non Performing Loan, Loan Deposit Ratio, Komposite Self Assesment Good Corporate Governance, Capital Adequacy Ratio, and Return On Asset influence the stock price banking companies in Indoensia Stock Exchange. The population in this research is banking sector in the Indonesia Stock Exchange for years 2008 until 2012. The sample is defined by purposive sampling technique to get a representative sample appropriate with the criteria defined. There are 21 go public banking companies selected as sample for this research. This research was analyzed using multiple regressions. This research found the empirical results that partially, Beta, Non Performing Loan, Loan Deposit Ratio, Komposite Self Assesment Good Corporate Governance influences negative significant and Return On Asset positively significant to the stock price exchange banking companies in the in Indonesia Stock Exchange. While the result of partial test for Capital Adequacy Ratio showed that partially influence negative no significantly to the stock price. Keywords: Beta, Non Performing Loan, Loan Deposit Ratio, Komposite Self Assesment Good Corporate Governance, Capital Adequacy Ratio, dan Return On Asset and stock price
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MINING AND MINING SERVICES 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

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Abstract

This study aims to examine the factorsLiquidity, Growth, firmsize, profitability and asset structure. The population in this study is the Mining and Mining Services companies listed in Indonesia Stock Exchange. Sampling using purposive sampling method. The study period of 2008-2012 analytical tool used is multiple regresion. The results showed that the structure of the variableAsset structure significant positive effect on the capitel structure and liquidity adversely affect the capital structure. While the Liquidity, Growth, Firm Size, Profitability and Asset structure. Keywords: Capital Structure, Liability, Growth, Firm Size, Profitability danAsset Structure
PENGARUH MODAL INTELEKTUAL PADA KINERJA KEUANGAN PERUSAHAAN PERBANKAN 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
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Abstract

This study aims to examine the influence of Value Added Intellectual (VIC), Market to Book Value (MBV), Intellectual Capital Disclosure (ICD), and Good Corporate Governance (ICG) on the financial performance of companies in the banking companies listed in Indonesia Stock Exchange (IDX). This study used purposive sampling with a sample of 27 companies. Secondary data was obtained through IDX (Indonesian Stock Exchange), Annual Report, and the company ICMD banking companies listed in Indonesia Stock Exchange (IDX) 2010-2012. Method of analysis used is multiple linear regression analysis to explain the relationship between these variables. These results indicate that all variables simultaneously Value Added Intellectual (VAIC), Market to Book Value (MBV), Intellectual Capital Disclosure (ICD), and Good Corporate Governance (ICG) on the financial performance of the company. Whreas in partial,variable Market to Book Value (MBV) a significant positive effect, variable Value Added Intellectual (VAIC), Intellectual Capital Disclosure (ICD), and Good Corporate Governance (ICG) significant negative effect on the financial performance of the company. Keywords: VAIC, MBV, ICD, GCG, ROA
PENGARUH PAJAK TANGGUHAN DAN PERATAAN LABA TERHADAP PERINGKAT OBLIGASI PERUSAHAAN YANG TERDAFTAR DI BEI
Students' Journal of Accounting and Banking Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
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Abstract

This study aims to examine how the effect of tax deffered and income smoothing to the bond rating. Study sampleas many as 10 manufacturing companies on the Indonesian Stock Exchange. This study is use secondary data by observations period 2010 - 2012, so the number of samples (n) =30. 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 tax deffered is significant and negative to the bond rating, the income smoothing is not significant to the bond rating. Keywords: tax deffered, income smoothing, bond rating
PENGARUH KESADARAN MEMBAYAR PAJAK, PENGETAHUAN DAN PEMAHAMAN PERATURAN PERPAJAKAN, SERTA PERSEPSI ATAS EFEKTIFITAS SISTEM PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MELAPORKAN SPT DI SEMARANG
Students' Journal of Accounting and Banking Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
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Abstract

The main objective of this study was to analyze the extent to which if external factors on the level of tax compliance in Semarang. External factors in this study were the awareness of tax paying, knowledge and understanding of the regulations, perception of tax system effectiveness. This study was based on a sample of 54 personal taxpayers, representing about 73 percent of the total population. Respondents consists of lecturers of local universities in Semarang. Data were analyzed by using multiple regression method with the use of t-test. The hypothesis test showed that the awareness of tax paying, knowledge and understanding of tax regulations had atau significant positive effect of tax payer compliance. While the perception of tax system effectiveness had no effect on tax payer compliance.Keywords: tax payer compliance, awareness of tax paying, knowledge and understanding of tax regulations, perception of tax system effectiveness
PENGARUH RETURN ON ASSET, RETURN ON EQUITY, DAN NET PROFIT MARGIN TERHADAP PRICE EARNING RATIO (Studi Empiris pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun2010-2012)
Students' Journal of Accounting and Banking Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
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Abstract

Price Earning Ratio (PER) is a part of the rasio market that determines how the market give value or price in a company. The ability gainful an entreprise in make one of the main  considerations most investors to invest. This research is aimed to test about  the Influence of Return on Assets, Return on Equity, and Net Profit Margin againts price earning ratio on companies listed in Indonesia Stock Exchange (IDX) 2010-2012. Collection data uses the method purposive sampling againtst severalmanufacturing companies listed on the  Indonesia Stock Exchange (IDX) in 2010 – 2012. There are 228 companies that using as a sample. Analysis data that the use is  linear regression of multiple test assumption classical consist of test  normality, multicollinearity, autocorrelation test, test heterokedastisitas, coefficient determination , F test, and statistic test T. The results showed that the  Return on Assets influences positif and it’s not significant for Price Earning Ratio, Return on Equity influences significant positive to Price Earning Ratio, and Net Profit Margin influences significant positive to  Price Earning Ratio. Keywords: Return On Asset, Return On Equity, Net Profit Margin, Price Earning Ratio
PENGARUH CAR, NPL, LDR, DPK, BOPO DAN SIZE TERHADAP ROA (RETURN ON ASSETS) PADA BANK UMUM GO PUBLIC PERIODE 2005-2012
Students' Journal of Accounting and Banking Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
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Abstract

Purpose of this research is to know the influence of variables CAR, NPL, LDR, DPK, BOPO, and SIZE to ROA. Research period that used in this research is start from 2005 until 2012, with reasearch object are common bank that have been go public in Bursa Efek Indonesia. Chooshen sample that used in this research are 198 datas, with 8 years research period. Model that used in this research is double linear regression analisys, with IBM SPSS 20 programme and use 5% level signification. Result of this research show that simultancy independent variables CAR, NPL, LDR, DPK, BOPO and SIZE have significant influent to ROA. While, partially CAR and SIZE have negative influent and significant to ROA. Evenwhile BOPO has negatif influent and significant to ROA. Other variables LDR has positif influent but not significant to ROA. So do NPL and DPK have negatif influent but not significant to ROA. Keywords: Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), Dana Pihak Ketiga  (DPK), Biaya Operasional Pendapatan Operasional  (BOPO), Besaran Perusahaan (SIZE), Return On Asset (ROA)
PENGARUH RASIO KEUANGAN, PERTUMBUHAN PENJUALAN DAN DEVIDEN TERHADAP HARGA SAHAM
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

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Abstract

This study aims to determine the effect of financial ratios, sales growth and dividends on stock prices on companies manufacturing in Indonesia stock exchange. 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 in this study are not liquidity effect on stock prices, profitability does not affect the stock price, the sale does not affect the stock price, the dividend policy pisitif significant effect on stock prices, EPS significant positive effect on stock prices. Keywords: stock price, Liquidity, Profitability, Sales, dividend policy, EPS
PENGARUH DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, PENDAPATAN ASLI DAERAH, DAN PENDAPATAN DOMESTIK REGIONAL BRUTO TERHADAP BELANJA MODAL (Studi Empiris Pada Pemerintah Daerah Kabupaten / Kota Se Jawa Tengah)
Students' Journal of Accounting and Banking Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
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Abstract

This study aims to test the Influence of DAU, DAK, revenue and GDP against Capital Expenditure Empirical Study On Local Government / City Se Central Java. capital expenditure has not been fully implemented for the growth of public welfare, especially for the management of regional shopping capital expenditure is still not oriented to the public. One of them caused by the management of the shopping collide with the interests of sheer class. The sample used in this study is the financial data of local government district / municipality in the province of Central Java in 2010 to 2012 the data collection method used in this study unsaturated sampling where all populations are used as samples in this study. The analytical tool used is multiple linear regression t test, f test, and test the coefficient of determination. The results of this study indicate that the general allocation fund variables significant negative effect on capital expenditures. Special allocation variables significant negative effect on capital expenditures. Revenue variables significant negative effect on capital expenditures. gross regional domestic product variables significant positive effect on capital expenditures. Keywords: Capital Expenditure, allocation of General Fund, Special Revenue Fund allocations Local, regional gross domestic product
INVESTIGASI PERSEPSI INTERNATIONAL FINANCIAL REPORTING STANDARDS
Students' Journal of Accounting and Banking Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
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Abstract

This study examined the level of student understanding of International Financial Reporting Standards (IFRS). Financial reporting standards are constantly changing to follow the growing age, where the world globally now use IFRS as its financial reporting standards. Thus the authors examine the extent to which the student has knowledge of IFRS. The study was conducted by examining differences in the knowledge of students by gender, and levels of education. This study used a sample of 349 respondents. The questionnaire contains questions about the shared knowledge of IFRS and IFRS differences with US GAAP. After that, the data is processed using ANOVA Test respondents. As a result, there was no difference in knowledge of IFRS by gender, also found no differences in student knowledge of IFRS education. This study has limitations in that the sample population was taken. Therefore, in subsequent studies suggested expanding area of research. Keywords: IFRS Knowledge, Perception, Sex Education Level

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