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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
 231   232   233   234   235 
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG GO PUBLIK DI BEI
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

Capital structure is a balance between the use of equity capital with the use of debt, which means how much equity and how much debt that will be used, so as to produce an optimal capital structure. This study aims to examine the effect of profitability, liquidity, non-debt tax shield, sales growth, business risk and the size of the company to the capital structure of the companies listed in Indonesia Stock Exchange (IDX) 2011-2013. The data used is the company went public in the period 2011- 2013. The researcher used purposive sampling and obtained a sample of 147 observation data. Analysis of data using multiple linear regression test. The results of this study showed that the profitability of a significant negative effect on capital structure. Liquidity significant negative effect on the capital structure of the company. Non-debt tax shield positive and significant impact on the capital structure of the company. Sales growth and a significant positive effect on the capital structure of the company. Business risk has no effect on the company's capital structure. The size of the company and a significant positive effect on the company's capital structure.Keywords: Profitability, Liquidity, Non-Debt Tax Shield, Sales Growth, Business Risk, Firm Size and Capital Structure
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI EFFECTIVE TAX RATE (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode Tahun 2010-2013)
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 aim of this research for analyzing factors that affecting effective tax rate on the financial statements of a manufacturing company in the Stock Exchange during 2010-2013 by using the concept of agency theory. The population used in this study, that the companies listed in Indonesia Stock Exchange during the years 2010-2013 in a row, the sample is determined, which is a manufacturing company that publishes financial statements 2010-2013 year in a row, manufacturing companies have independent commissioner 2010-2013 year in a row, the company manufactures using rupiah years 2010-2013 respectively. In hypothesis testing methods, ie using linear analysis. The result of the research using regression proves that size (the size of the company) gives a significant and negative impact on the effective tax rate, Profitability gives no significant but negative impact on the effective tax rate, independent directors had a significant and negative impact on the effective tax rate and leverage gives positive but not a significant effect on effective tax rate. This research supports the agency theory about how a company determines an effective tax rate based on the existing regulation with a fixed benefit even though the corporate tax is cut to pay for current and deferred tax.Keywords: Size, Profitability, Independent Directors, Leverage, Effective Tax Rate
PENGARUH EARNINGS PER SHARE, LOAN TO DEPOSIT RATIO, ARUS KAS OPERASI, DAN RETURN ON EQUITY TERHADAP HARGA SAHAM EMITEN SEKTOR PERBANKAN 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 aims to examine and analyze the effect of Earning per share, Loan to Deposit Ratio, Operating Cash Flow and Return on Equity on the stock price of the banking sector in Indonesia Stock Exchange. The population in this study is a banking company that has gone public on the Indonesia Stock Exchange (IDX) for the period 2009-2013. Sampling technique in this study is the use of purposive sampling. The data analysis technique used is multiple linear regression analysis. Based on the test results it can be concluded that : Earning per share has positive effect on stock prices, loan to deposit ratio has no effect on stock prices, Operating Cash Flows no effect on stock price, return on equity has positive effect on stock prices. Keywords: Earnings Per Share, Loan to Deposit Ratio, Operating Cash Flow, Return on Equity and Stock Prices
PENGARUH MOTIVASI, KOMPETENSI, INDEPENDENSI, MORAL REASONING, TIME BUDGET PRESSURE DAN SKEPTISISME AUDITOR TERHADAP KUALITAS AUDIT (Studi Kasus Pada Pemeriksa BPK RI Perwakilan Provinsi Jawa Tengah)
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 purpose of this research is to analyse the influence of motivation, competency, independency, moral reasoning, time budget pressure and auditor’s scepticism to audit quality on the BPK RI Representative of Province in Central of Java’s auditors. The population of this research are all auditor which have followed Education and Training of Functional Posision of Auditor (JFP) and have minimum 2 years job experience as auditor. Sampling was conducted using a purposive sampling method and number of samples of 97 respondents. The data analysis technique used in this research is the technique of multiple regression analysis. The result showed that the competency, moral reasoning and  auditor’s skepticism have a positive and significant impact on audit quality. while the motivation, independency and time budget pressure  don’t have a significant impact on audit quality.Keywords: Motivation, Competency, Independency, Moral Reasoning, Time Budget Pressure, Auditor’s Scepticism, Audit Quality
KEPATUHAN WAJIB PAJAK BADAN INDUSTRI GARMEN DI SEMARANG DALAM PERSPEKTIF TAX PROFESSIONAL
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

In order to increase revenues in today's world where competition in the form of business intensifies, the government needs to do some efforts and policies in the field of taxation. One cause is not optimal tax revenues in Indonesia caused by the level of tax compliance and private entities in paying taxes is still very low. The diversity profile of someone from differences in gender, age, and education level, then weak and pemahamaan knowledge, the financial condition of the company, the company's environmental, behavioral control and subjective norms someone who causes the taxpayer compliance rate in Indonesia is still low in addition to lack of awareness of the taxpayer in paying taxes. Sample in this study was chosen by 73 respondents by using purposive sampling and convenience on tax professionals who work in the garment industry in the city of Semarang. Data obtained by distributing questionnaires. Data analysis was performed using multiple linear regression analysis with SPSS 16.00. The results of this study indicate that knowledge and understanding of tax laws are not significant negative effect on tax compliance agencies, financial condition was not significant positive effect on tax compliance agencies, corporate environment is not significant positive effect on compliance with corporate taxpayers, control the behavior of a significant positive effect on tax compliance body, and subjective norm significant negative effect on tax compliance body.Keywords: Compliance With Corporate Taxpayers, Knowledge and Understanding of Tax Laws, The Financial Condition of The Company, The Company Environment, Behavioral Control and Subjective Norms
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP EFFECTIVE TAX RATE (ETR) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 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

This research investigates the influence of good corporate governance influences Effective Tax Rate (ETR). Good corporate governance are measured by the audit committee, institusional ownership, number board of commissioner, and percentage of independent commissioner. This research sample is manufactured company registered on the Stock Exchange during the year 2011-2013 by using of method purposive sampling. There are 154 companies fulfilling criterions. This research used multiple regression analysis. The results of this research indicates that institusional ownership affect Effective Tax Rate (ETR) significantly. Meanwhile, the proportion of independent commissioners, the number board of commissioner does not significantly influence the company's Effective Tax Rate (ETR). Keywords: Good Corporate Governance, Effective Tax Rate (ETR), The Audit Committee, and Institusional Ownership, Board of Commissioner, and Independent Commissioner
PENGARUH INVESTMENT OPPORTUNITY, INTERNAL CASH FLOW, INSIDER OWNERSHIP, FIRM SIZE, Dan GROWTH SALES TERHADAP CAPITAL EXPENDITURE
Students' Journal of Accounting and Banking Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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Abstract

The purpose of this study was to analyze the influence of investment opportunity, internal cash flow, insider ownership, firm size and growth sales of the capital expenditure. The populationsof this study is manufacturing companies which are listed in Indonesia Stock Exchanged during 2009-2013. The purposive sampling was used in this study. The writer has selected 21 manufacturing companies as sample in this study. The writer used multiple linear regression analyse and using t-test to analyse, the significant level of the test convering normality test, multicollibearity, heteroscedasticity test and autocorrealation test. The result of the study can be concluted that the Investment opportunity and  firm size of the company have a positive effect on capital expenditure. While Internal cash flow, insider ownership and growth sales has no effect on capital expenditure. For furtner research, writer is recommended to examine all companies listed on the indonesian stock exchange, not only manufacturing compaies alone but to all companies.Keywords: Capital Expenditure, Investment Opportunity, Internal Cash Flow, Insider Ownership, Firm Size, and Growth Sales
ANALISIS PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, KOMISARIS INDEPENDEN, LEVERAGE,DAN KONSENTRASI KEPEMILIKAN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE
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, firm age, independent commissioner, leverage and concentration of ownership of intellectual capital disclosure. This analysis uses the independent variables are firm size, firm age, independent commissioner, leverage and concentration of ownership and intellectual capital disclosure dependent variable. Statistical methods using multiple linear regression analysis, the statistical test of hypothesis testing and statistical test t F. The samples used were secondary data from the Indonesia Stock Exchange (IDX) ie financial statements and Annual Report manufacturing company in 2012 listing on the Stock Exchange. Samples were taken by purposive sampling method, and who meet the criteria for sample selection. The sample used by 77 companies. The results of this study showed partial firm size variables affecting intellectual capital disclosure. Age does not affect the company intellectual capital disclosure. Independent Commissioner does not affect the disclosure of intellectual capital, leverage does not affect the disclosure of intellectual capital, and does not affect the concentration of ownership of intellectual capital disclosure. Simultaneous testing showed five variables affecting intellectual capital disclosure.Keywords: Intellectual Capital Disclosure, Firm Size, Firm Age, Independent Commissioner, Leverage and Concentration of Ownership
ANALISIS KEMAMPUAN BEBAN PAJAK TANGGUHAN DAN AKRUAL DALAM MEMPREDIKSI MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Tercatat 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

The study was conducted to analyze the deferred tax expense and accruals in detecting earnings management in manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the year 2010-2012. Data used in the research originated from audited annual financial statements, the population of the study were 114 manufacturing companies listed on the Indonesia Stock Exchange with the object of study (sample) accounted for 38 companies were selected using purposive sampling method. Data were tested using logistic regression methods. These results indicate that the deferred tax expense no significant effect on the probability of earnings management firms do. Accrued no significant effect on the probability of earnings management firms do.Keywords: Deferred Tax Expense, Accrual, Earnings Management
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN DALAM PERSPEKTIF TEORI AGENSI DAN TEORI STAKEHOLDER
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

These study examines the effect of Corporate Social Responsibility, managerial ownership, institutional ownership, public ownership, and debt policy on firm value. 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 2011 to 2013. Method of analysis using multiple regression analysis. The results showed that Corporate Social Responsibility has positive effect and significant to the firm value. Whereas managerial ownership, institutional ownership, public ownership, and debt policy had no significant effect on firm value.Keywords: Corporate Social Responsibility, Managerial Ownership, Institutional Ownership, Public Ownership, Debt Policy and Firm Value

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