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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
 227   228   229   230   231 
ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INTELLECTUAL CAPITAL, DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Students' Journal of Accounting and Banking Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study examines the effect of corporate social responsibility and environmental performance of the company's financial performance. This research was conducted at the Indonesian Stock Exchange by using a go public manufacturing company as the unit of analysis. The sampling method used purposive sampling with the observation period from 2009 to 2013. Relationship and (or) influence between variable is described by using multiple regression analysis. The results showed that the corporate social responsibility and environmental performance has positive effect and significant to the company's financial performance. Whereas intellectual capital does not effect on the company's financial performance.Keywords: Corporate Social Responsibility, Intellectual Capital, Environmental Performance, and Financial Performance
FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN PAJAK DENGAN INDIKATOR TARIF PAJAK EFEKTIF (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2011-2013)
Students' Journal of Accounting and Banking Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students' Journal of Accounting and Banking

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Abstract

The study examines the effect of firm size, leverage, profitability, fixed asset intensity, inventory intensity, and tax facilities toward tax management using effective tax rate indicator. This research was conducted in Indonesia Stock Exchange by using a go public manufacturing company as the unit of analysis. The research was conducted within purposive sampling method with the sample was taken from the period of 2011 to 2013. The sample collected includes 186 companies which satisfied some criteria. Analysis tool used multiple regression analysis. The result revealed that firm size, profitability, and tax facilities has negative effect and significant to the tax management. Other results revealed that the intensity of fixed assets and inventory intensity has positive effect and significant to the tax management. Whereas the leverage had no significant effect on tax management.Keywords: Tax Management, Effective Tax Rate, Firm Size
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI EFFECTIVE TAX RATE PADA PERUSAHAAN REAL ESTATE AND PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA
Students' Journal of Accounting and Banking Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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Abstract

This study aimed to analyze the effect of firm size, leverage, inventory intensity, profitability, fixed asset intensity, and independent commissioner to effective tax rate (ETR). The object of this study is on the Real Estate and Property Company listed on the Indonesia Stock Exchange (IDX) 2010-2013. The sampling method used is purposive sampling. The data analysis technique used is multiple linear regression. The results of this study indicate that the coefficient of determination values obtained Adjusted R Square of 0.359, this means the ability of the independent variable in explaining the dependent variable by 35.9%, while the rest of 64.1% is explained by other variables outside the model of this study. While the F test values obtained 11.717 > 2.19 and significant at 0.000 <0.05, the independent variables simultaneously influence on the dependent variable. From the results of hypothesis testing showed that the variable Leverage has a significant positive effect on ETR. And profitabilty has a significant negative effect on ETR. While on the Size, Inventory Intensity, Fixed Asset Intensity, and Independent Commissioner showed no effect on the ETR.Keywords: Firm Size, Leverage, Inventory Intensity, Profitability, Fixed AssetIntensity,Independent Commissioner, and Effective Tax Rate
PENGARUH STRUKTUR AKTIVA, UKURAN PERUSAHAAN, PROFITABILITAS, DAN PERTUMBUHAN ASET TERHADAP DEBT TO EQUITY RATIO PADA PERUSAHAAN REAL ESTATE DAN PROPERTY DI BEI TAHUN 2010-2013
Students' Journal of Accounting and Banking Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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Abstract

This study aimed to examine and analyze the influence of Structure Asset, Size, Profitability and Growth Assets for Debt to Equity Ratio in Real Estate and Property companies listed in Indonesia Stock Exchange in 2010-2013. The population used in this study is the Real Estate and Property companies listed in Indonesia Stock Exchange ( IDX ) during 2010-2013. Sampling method used is purposive sampling, with a total sample of 116 companies.The research data analysis using multiple linear regression starting with test data normality, the classical assumption test consisting of multicoloniarity test, test and test heterokadasitas autocorrelation. Further testing of the strength of the model by using the coefficient of determination and F test of hypothesis testing using t test with significance at 5 % alpha. The test results showed that the variable structure assets negative and a significant on the Debt to Equity Ratio, Size positive and no significant on the Debt to Equity Ratio, Profitability positive and significant on the Debt to Equity Ratio and Growth Asset positive and no significant on Debt to Equity Ratio.Keywords: Structure Asset, Size, Profitability, Growth Assets and Debt to Equity Ratio
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, INTENSITAS MODAL DAN LIKUIDITAS TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN REAL ESTATE AND PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA
Students' Journal of Accounting and Banking Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study examines the effect of profitability, leverage, size, capital intensity and liquidity of the accounting conservatism on the real estate and property companies listed on the Indonesia Stock Exchange. This study used purposive sampling method in sample selection, the criteria for a sample of the real estate and property companies listed in Indonesia Stock Exchange (IDX) during the period 2010-2013. Based on these criteria, obtained a sample of 188 companies over a four-year observation period. Or influence the relationship between variables and is described by using logistic regression analysis. The results showed that the variable profitability and capital intensity and a significant positive effect on the variable accounting conservatism. Variable leverage and liquidity variables and no significant negative effect on accounting conservatism. And variable positive effect size was not significant.Keywords: Conservatism in Accounting, Profitability, Leverage, Company Size, Capital Intensity, and Liquidity
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI EFFECTIVE TAX RATE PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2013
Students' Journal of Accounting and Banking Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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This study aims to analyze of factors that affect the effective tax rate on banking companies listed on the stock exchange Indonesia 2010-2013. The population in this study is a banking company that is listed on the stock exchange Indonesia 2010-2013. The sampling technique using purposive sampling method. Hypothesis testing using multiple linear regression analysis with the Statistical Product and Service Solutions. Hypothesis testing results prove that the institusional investors significant positive effect on effective tax rate. Independent commisioner significant negative effect on effective tax rate. Debt structure, profitability, and size is not a significant negative effect on effective tax rate.Keywords: Effective Tax Rate, Institutional Investors, Independent Commissioner, Debt Structure, Profitability, Size
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KREDIT PERBANKAN DI INDONESIA PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010 - 2013
Students' Journal of Accounting and Banking Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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This study aims to analyze and examine the factors that affect bank credit in Indonesia. The population in this study is a banking company that is listed on the Indonesia Stock Exchange during the observation period 2010-2013. The sampling technique using purposive sampling method. Hypothesis testing using multiple linear regression analysis with the Statistical Product and Service Solutions. Hypothesis testing results prove that the Third Party Fund (DPK) significant positive effect on credit, while the Capital Adequacy Ratio (CAR) and non-performing loan (NPL) significant negative effect on credit. Statutory Reserves (GWM) is not a significant positivefor credit.Keywords: Third Party Fund, Capital Adequacy Ratio, Non-Performing Loan, Statutory Reserves, Credit
PENGARUH STRUKTUR KEPEMILIKAN INSTITUSIONAL, FINANCIAL DISTRESS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI
Students' Journal of Accounting and Banking Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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Abstract

The study examines the effect of institutional ownership structure, financial distress, leverage and firm size on conservatism accounting. This research was conducted at the Indonesian Stock Exchange by using a go public manufacturing company as the unit of analysis. The sampling method used purposive sampling with the observation period from 2010 to 2013. Relatonship and (or) influence between variable is described by using multiple regression analysis. The result showed that the institutional ownership structure and financial distress had no effect to the conservatism accounting. While, the leverage and the firm size has positive effect and significant to the conservatism accounting.Keywords: Conservatism Accounting, Institutional Ownership Structure, Financial Distress, Leverage and Firm Size
PENGARUH ASET PAJAK TANGGUHAN, DISCRETIONARY ACCRUAL, LEVERAGE, UKURAN PERUSAHAAN, DAN PERENCANAAN PAJAK TERHADAP PRAKTIK MANAJEMEN LABA
Students' Journal of Accounting and Banking Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students' Journal of Accounting and Banking

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This study aims to analyze and provide empirical evidence of the influence of deferred tax asset, discretionary accrual, leverage, company size, and tax planning to the earnings management. This research uses secondary data got from annual report published in www.idx.co.id and data from Indonesian Capital Market Directory (ICMD). Populations of the research are manufacturing companies listed on Indonesia Stock Exchange from 2011-2013. Samples were selected by using purposive sampling method. There are 208 observations that will examined by logistic regression analysis. The result shows that deferred tax asset have negative and not significant effect to the earnings management, discretionary accrual have negative and not significant effect to the earnings management, leverage have negative and significant effect to the earnings management, company size have positive and significant effect to the earnings management, tax planning have positive and not significant effect to the earnings management. Keywords: Deferred Tax Asset, Discretionary Accrual, Leverage, Company Size, Tax Planning, and Earnings Management
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PAJAK EFEKTIF
Students' Journal of Accounting and Banking Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students' Journal of Accounting and Banking

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Abstract

Nowadays many companies want to do tax planning in order to decrease their tax burden. The result of tax planning can be measured by effective tax rate. This research examines the effect of firm size, firm leverage, capital intensity, and inventory intensity on effective tax rate. This research was conducted at the manufacturing companies listed in the Indonesian Stock Exchange. The sampling method used purposive sampling with the observation period from 2009 to 2013. The results indicated that firm size has significant negative effect on the effective tax rate, while capital intensity and intensity inventory has the opposite effect. This study also showed that firm leverage does not significantly affect the effective tax rate.Keywords: Effective Tax Rate, Firm Size, Firm Leverage, Capital Intensity, Inventory Intensity

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