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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
 234   235   236   237   238 
ANALISIS FAKTOR YANG BERPENGARUH TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2009-2012
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 transform and the analyze the efect of the  Loan to Deposit Ratio (LDR), Net Profit Margin (NPM), Earning Per Share (EPS), and operating Expenses Operating Income (BOPO) to the stock price on the banking companies listed in Indonesia Stock Exchage period 2009-2012. In this study, researchers used data population banking financial companies listed on the Stock Exchange during 2009-2012. The method used is purposive sampling method. Test equipment in this study using multiple linear regression, partial test (t test) and a simultaneous test of f (f  test). The result of this study is the Loan to Deposit Ratio,  Net Profit Margin and operating Expanses Operating Income does not effect the stock price, while earning per share positive effect on stock prices.Keywords: Loan to Deposit Ratio (LDR), Net Profit Margin (NPM), Earning Per Share (EPS), dan Biaya Operasional Pendapatan Operasional (BOPO)
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PERUSAHAAN PUBLIK SEKTOR MANUFAKTUR 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

This study aims to find empirical evidence and analyze the effect of profitability, liquidity, asset structure, systematic risk and the size of the company on thecapitalstructure. The population in this study are all companies registered manufacturing sector in Indonesia Stock Exchange 2010-2013 period. The samples in this study using purposive sampling method, which is based on certain criteria. Resulting in 227 observational data. Analysis of the data used in this research using descriptive statistics, testing normality of the data, the classical assumption test, multiple linear regression and goodness of fit test. Based on the results of research and discussion in this study, it can be concluded that the profitability of a significant negative effect on the capital structure. Liquidity significant negative effect, the structure of assets and systematic risk is not significant positive effect on capital structure, while the size of the company significant positive effect on the capital structure.Keywords: Profitability, Liquidity, Asset Structure, Systematic Risk, Firm Size and Capital Structure
FAKTOR YANG BERPENGARUH TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (STUDI EMPIRIS PADA PT. TELKOMSEL 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

This study aims to analyze empirically the effect of the effectiveness of internal control, compliance compensation, observance of the rules of accounting, management information asymmetry and morality against the tendency of the accounting fraud at the Cellular Telecommunications PT (Telkomsel) Central Java region in 2015. The population in this study were employees of the financial Cellular Telecommunication (Telkomsel) Central Java region. In this study, the finance department employees who respond to 50 people. Analysis of the data used is multiple linear regression analysis. The results showed that the effectiveness of internal control, compliance compensation, observance of rules of accounting, management morality significant negative effect on the trend of accounting fraud. While the information asymmetry positive and significant impact on the trend of accounting fraud.Keywords: Effectiveness of Internal Control, Compliance Compensation, Observance of The Rules of Accounting, Information Asymmetry, Moral Management, and Accounting Fraud Trend
PENGARUH MASA PERIKATAN AUDIT, ROTASI KAP, UKURAN PERUSAHAAN KLIEN, UKURAN KAP DAN FEE AUDIT PADA KUALITAS AUDIT (Studi Pada 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

The purpose of this study was to determine the effect of the audit engagement period, rotation hood, the client company size, the size of the hood and audit fees on audit quality in manufacturing companies listed on the Stock Exchange during the study period 2011-2013. The data obtained from the financial statements of publicly traded companies. The number of samples is 129 manufacturing company. Data analysis method used is logistic regression analysis aimed to test the effect of a variable period of the audit engagement, the firm rotation, the size of the client company, the size of the firm and audit fees to audit quality as the dependent variable in the manufacturing companies listed in Indonesia Stock Exchange (IDX). The results showed a variable period of the audit engagement significant negative effect on the quality of the audit, the firm rotation is not significant positive effect on the quality of the audit, the size of the client companies significant negative effect on the quality of the audit, the firm size is not a significant positive effecton the quality of the audit and the audit fee audit no significant positive on audit quality.Keywords: Tenure Audit, The Firm Rotation, Size of The Client, Firm Size and Fee Audit
FAKTOR YANG BERPENGARUH TERHADAP PERILAKU KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Di KPP PRATAMA Semarang Tengah 1)
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 aims to analyze empirically the Public Justice Perceptions and distribution of the Tax Burden, Reciprocal Government, Special Provisions, Tax Rate Structure Preferred, Personal Interests and Sanctions Against Tax Compliance Behavior individual taxpayer (WPOP) in KPP Central Semarang One. The population in this study is the individual taxpayer (WPOP) in KPP Central Semarang One and already have a TIN. In this study, the sample is WPOP having a trading business and work freely. Sampling was done by using purposive sampling method and sample size were 116 questionnaires. Data were analyzed using multiple linear regression model. The results showed that public justice and the distribution of the tax burden, government reciprocity, special provisions, structure preferred rates, and personal interests significantly influence the behavior of an individual taxpayer compliance (WPOP). While tax penalties not significantly affect the behavior of an individual taxpayer compliance (WPOP).Keywords: Perception of General Fairness and Distribution of Tax Burden, Exchange With The Government, Special Provisions, Preffered Tax Rate Structure, Self Interests, Sanctions Tax Compliance, and Behavior Personal Taxpayers
FAKTOR – FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI SEMARANG (Survei Pada Kantor SAMSAT Di Semarang)
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 influence of consciousness taxpayers, tax knowledge, quality of service and tax penalties on tax compliance in paying taxes on motor vehicles in Semarang SAMSAT Office. The entire study population registered taxpayers in SAMSAT Semarang, whereas sample, 113 people qualify as respondents. The process of collecting data from respondents conducted by distributing questionnaires to 130 corporate taxpayers with incidental sampling technique. Test instruments used are validity and reliability. Data were tested using multiple linear regression, the determinant test, F test (Goodness of Fit), and hypothesis testing using t test.Keywords: Tax Compliance, Awareness of Taxpayers, Tax Knowledge, Quality of Service and Tax Penalties
FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS BANK (Studi Empirik Pada Industri Perbankan Di Bursa Efek Indonesia Tahun 2010-2013)
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aimed to analyze the influence of the Capital Adequacy Ratio (CAR), Loan Deposit Ratio (LDR), Non Performing Loan (NPL), Debt Equity Ratio (DER) to the return on assets (ROA) at Commercial Bank. The population in this study is a commercial bank in Indonesia, which is listed on the Indonesia Stock Exchange (IDX) and still in operation during the years 2010 to 2013. Commercial banks may include state-owned banks, national private banks and foreign banks and mix. The sample in this study was obtained by the method of purposive sampling that samples taken based on the criteria used by researchers. Samples taken as many as 24 commercial banks. Data company then tested by means of multiple linear regression analysis. The results of this study addressed that the Capital Adequacy Ratio (CAR), Loan Deposit Ratio (LDR) and no significant negative impact on the return on assets (ROA). While the Non Performing Loan (NPL) is not significant and positive effect Debt Equity Ratio (DER) and a significant negative effect on the return on assets (ROA). Thus the higher the Debt Equity Ratio (DER) shows the composition of total debt greater than the total equity and impact the greater the burden on companies to outsiders that will affect the profitability of banks.Keywords: Capital Adequacy Ratio (CAR), Loan Deposit Ratio (LDR), Non Performing Loan (NPL), Debt Equity Ratio (DER), Return On Assets (ROA)
PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH INTERGOVERMENTAL REVENUE, UKURAN PEMERINTAH DAERAH DAN LEVERAGE TERHADAP KINERJA KEUANGAN PEMERINTAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH PERIODE TAHUN 2011-2013
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to examine the influence of Local Taxes, Levies, Intergovernmental Revenue, Local Government Size and Leverage for Financial Performance Regency / City in Central Java province Period 2011-2013. The data used is data Local Taxes, Levies, Intergovernmental Revenue, Local Government Size, Leverage and Financial Performance in the Government of Regency / City Central Java. Samples were obtained as much as 76 data. The research data were then tested by multiple linear regression. The results showed that: Local tax positive effect on the financial performance of the government. Levies positive effect on the financial performance of the government. Intergovernmental Revenue has no effect on the financial performance of local governments. Size of Local Government has positive influence on the financial performance of the government. Leverage local governments have no effect on the financial performance of local governments.Keywords: Local Taxes, Levies, Intergovernmental Revenue, Local Government Size, Leverage and Financial Performance Government
PENGARUH PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) (Studi Empiris Di Kabupaten/Kota Provinsi Jawa Tengah Periode Tahun 2010-2012)
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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Abstract

This study aims to examine and analyze the effect of local tax revenue and levies to revenue. The population in this study is Kabupeten / town in Central Java province in 2010-2012 period. Sampling technique in this research is to use saturated samples. The data analysis technique used is multiple linear regression. Based on the test results it can be concluded that : (a) Local Taxes significant positive effect on the original income. (b) Levies no significant positive effect on the original income.Keywords: Regional Revenue, Local Taxes, Levies
PENGARUH UKURAN PERUSAHAAN, STRUKTUR AKTIVA, PERTUMBUHAN PENJUALAN DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students' Journal of Accounting and Banking

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Abstract

The capital structure is the balance or ratio between foreign capital (long-term) with their own capital. This study aimed to analyze the effect of firm size, asset structure, sales growth and profitability of the company's capital structure on LQ-45 Listed in Indonesia Stock Exchange (BEI). The variables studied include company size, strukrur assets, sales growth and profitability. Population in this research are companies registered in LQ-45 company listed on the Indonesia Stock Exchange (BEI). The sampling method used in this research is purposive sampling method. The sample in this study amounted to 98 companies 2011-2013, while the next few samples after normalize to 80 companies. The analysis used is multiple regression analysis were preceded by the classic assumption test consisting of normality test, heteroscedasticity, multicoloniarity test and autocorrelation test. Based on research thathas beenconducted, it was found that the results variebel in fluentialis the size of the company and the asset structure. While that does not affect the growth of sales and profitability of the capital structure.Keywords: Capital Structure, Company Size, Asset Structure, Sales Growth and Profitability

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