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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 CAR, RORA, NPM, OEOI, LDR TERHADAP RETURN BPR (BANK PERKREDITAN RAKYAT) DI JATENG
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 aim of this study is to examine and analyze the influence of CAR, RORA, NPM, OEOI, LDR on returns banking BPR. This research was conducted from 2011 to 2013 in the Rural Bank in Central Java. Data were analyzed using multiple regression test with the classical assumption. Results of the study: (1) There is a positive effect CAR to return the banking BPR. (2) There is a positive effect RORA on the return of the banking BPR. (3) There is a positive effect NPM on the return of the banking BPR. (4)There is a positive effect OEOI on the return of the banking BPR. (5) There is no effect LDR on the return of the banking BPR.Keywords: CAR, RORA, NPM, OEOI, LDR, Return BPR
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR 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
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Abstract

The study is done to analyze the influence of the size of the company (size), profitability, risk business, and the growth of assets against capital structure. The object of this study is manufacturing companies who listed on the indonesia stock exchange (BEI) years 2010-2013. The kind of data that is used in this research is of secondary data this data obtained from icmd (the indonesian capital markets directory) 2010-2013. This research do with the methods of sampling purposive to obtain samples in accordance with the criteria have been determined. The total sample gained as much as 61 manufacturing companies with a period of research 2010-2013. Data analysis used is regression analysis test double. Research results show that the partial evaluation company size, risk business, and the growth of influential positive assets significantly to capital structure, while profitability have a negative influence significantly to capital structure. Keywords: Capital Structure, Size of The Company, Profitability, Business Risk, The Growth of Assets
PENGARUH PAJAK DAERAH DAN DANA ALOKASI UMUM TERHADAP PENDAPATAN ASLI DAERAH DENGAN BELANJA MODAL SEBAGAI VARIABEL INTERVANING (Studi Pada Pemerintah Kabupaten/Kota Jawa Tengah Pada Tahun 2010-2013)
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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This research was conducted to analyze the influence of local tax and Revenue allocation of Public Funds against the Original Area with the capital expenditures as the variable internaving. The object of this research is the whole district/town in Central Java province consists of 35 Kabupaten/Kota. This study uses secondary data from local government BUDGETS and analyzed with path analysis. The results showed (1) there is a positive influence and significant tax areas towards capital expenditure, (2) there is a significant and positive influence of the General Allocation of funds towards capital expenditure, (3) there is a significant and positive influence of local tax Revenue Expenditure against Original Area, (4) there is a significant and positive influence of the General Allocation Funds against the original Revenue areas, (5) there is a positive and significant influence of capital expenditures against Revenue Against the original Area (6) the variable capital expenditures are not proven to mediate the influence of Regional Taxes and funds Allocation against the original Revenue areas.Keywords: Regional Tax (P_Daerah), General Allocation Funds (DAU), Capital Expenditures (BM), and The Original Area Revenue (PAD)
PENGARUH UKURAN PERUSAHAAN (SIZE), PROFITABILITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR)
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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The study aimed to examines the effect of size, profitability, and institutional ownership on Corporate Social Responsibility (CSR). The data used is annual report of companies listed in Indonesia Stock Exchange 2012-2013 period. The sampling method used purposive sampling. The results showed that size and profitability has significant effect on Corporate Social Responsibility (CSR). Whereas the institutional ownership had no significant effect on Corporate Social Responsibility (CSR).Keywords: Size, Profitability, Institutional Ownership, and CSR
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP HARGA SAHAM (Studi Kasus Pada Perusahaan Pertambangan Yang Terdaftar Di BEI Tahun 2011-2013)
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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This study aimed to examine the effect of Return On Invesment (ROI), Return On Equity (ROE), Price Erning Ratio (PER), Price to Book Value (PBV) dan Current Ratio of stock price category mining companies listed on the Stock Exchange in 2011-2013 listed on the Indonesia Stock Exchange (IDX). The population is the entire company mining in Indonesia Stock Exchange (IDX) with 40 companies and research during the period of 2011 to 2013. Samples taken in this study is 35 companies. The sampling technique used purposive sampling. The analytical tool used in this study is Multiple Linear Regression Analysis. The results showed that the showed that, between Return On Invesment (ROI), Return On Equity (ROE), Price Erning Ratio (PER), Price to Book Value (PBV) dan Current Ratio jointly influence on stock prices. Partial results of hypothesis testing indicates that Return On Investment (ROI) and significant positive effect on stock prices, Return On Equity (ROE), Price erning Ratio (PER), Price to Book Value (PBV) positive effect was not significant and the Current Ratio (CR) significant negative effect.Keywords: Return On Equity (ROE), Net Profit Margin (NPM), Earning Per share (EPS), Cash Ratio and Stock Price
PENGARUH PROFITABILITAS DAN GOOD CORPORATE GOVERNANCE TERHADAP PRICE TO BOOK VALUE PADA BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011 – 2013
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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The purpose of this research is to examine the influence of Return on Assets, Return on Equity, Return on Investment, and Good Corporate Governance through Price to Book Value of public banking listed at Indonesian Stock Exchange during 2011-2013. Population of this research are Commercial Bank that registered in Indonesian Stock Exchange from 2011 till 2013. Data on this research are coming from Indonesian Stock Exchange (BEI) and Financial Services Authority of Indonesia (OJK). Samples are choosen by purposive sampling method at least 27 company. Data’s test technique by using multiple linear regression analyze. The result showed that Return on Assets, Return on Equity, and Good Corporate Governance have a negative effect but not significant on Price to Book Value. While Return on Investment has a positive effect but not significant on Price to Book Value.Keywords: Return on Assets, Return on Equity, Return on Investment, Good Corporate Governance, and Price to Book Value
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK (Studi Pada UKM Di Kecamatan Gayamsari)
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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One of the biggest state revenue to support the country's life is taxes. Tax compliance is one of the factors that affect the size of a state income tax. This study aimed to examine the effect of tax knowledge, tax awareness, quality of service tax authorities, tax rates, and tax penalties on tax compliance SMEs. The population in this study is the taxpayer SMEs in Gayamsari, Semarang City as much as 80 SMEs that are in 7 villages namely, Gayamari, Tambakrejo, Kaligawe, large rice fields, Siwalan, Tendean Lamper, Sambirejo. The sampling method is done by census sampling method, the number of taxpayers SME population in Sub Gayamsari entirely used as a sample in the study. The analysis tool used is multiple linear regression. The results showed that knowledge of tax significant positive effect on the SME tax compliance, tax awareness significant positive effect on the SME tax compliance, service quality fiskus significant positive effect on the SME tax compliance, tax rates significant positive effect on the taxpayer kepatuhaan SMEs, and tax penalties significant positive effect on the SME.Keywords: Knowledge Tax, Tax Awareness, Service Quality Authorities, Tax Rate, Tax Sanctions, Taxpayer Compliance SMEs
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP RETURN SAHAM PADA PERUSAHAAN REAL ESTATE AND PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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This research aims to understand the influence of Debt To Equity Ratio, Price To Book Value, Earning Per Share, Total Assets Turnover and Size to return the company shares categories including Real Estate and Property registered in Indonesia stock exchange. The population was all companies Real Estate and Property in the Indonesia stock exchange. The sample collection technique used is purposive sampling. The analysis used in this research are multiple linear regression model. The result showed that the coefficients determination in this research is the value of adjusted R square worth 12,1 %. While for F-test statistic shows that, between Debt To Equity Ratio (DER), Price to Book Value (PBV), Earning Per Share (EPS), Total Asset Turnover (TATO) and Size jointly impact on stock return. And the results of the testing of hypotheses partial evaluation shows that there is a positive significant influence between Price To Book Value (PBV) against stock return. While for Earning Per Share (EPS) and Size there is a positive not significant against stock return. Debt To Equity Ratio (DER) and Total Asset Turnover (TATO) shows that there are negative not significant impact on stock return.Keywords: Debt to Equity Ratio, Price to Book Value, Earning Per Share, Total Asset Turnover, Size and Stock Return
ANALISIS PENGARUH FIRM SIZE, LEVERAGE, DEBT TO EQUITY RATIO, DAN RETURN ON EQUITY TERHADAP NILAI PERUSAHAAN (Studi Kasus Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia 2011-2013)
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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Abstract

This research was done in order to analyze the effect of the firm size, leverage, Debt to Equity Ratio, and Return On Equity, of Price Book Value. The research objects are food and beverage companies listed in Indonesia Stock Exchange in year 2011-2013. Price Book Value is a ratio which is used to measure the financial activity of a company. PBV also illustrates how much the market appreciates the book value of a stock. The goal of this research was to test the effect of the firm size, leverage, Debt to Equity Ratio, and Return On Equity which was the measurement of Price Book Value. The food and beverage companies listed in Indonesia Stock Exchange in year 2011-2013 was used as the population of this research. It also used purposive sampling technique and got 44 sample companies. The data was tested using normality, multi-colinearity, autocorrelation, and heteroscedasticity. Next, the researcher also used double regression method to know the correlation between variables. The research shown that firm size had negative significant effect towards PBV. The Leverage had negative but insignificant effect, the Debt to Equity Ratio has positive but insignificant effect towards PBV, and the Return On Equity has positive significant effect towards PBV.Keywords: Firm Size, Leverage, Debt to Equity Ratio, Return On Equity and Price Book Value
PENGARUH SIZE, LEVERAGE, PROFITABILITY, CAPITAL INTENSITY RATIO DAN KOMISARIS INDEPENDEN TERHADAP EFFECTIVE TAX RATE (ETR) (Studi Kasus Perusahaan Wholesale And Retail Trade Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2014)
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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This study is done to analyse the variable of size, leverage, profitability (ROA), capital intensity ratio, and independent commissioner on the effective tax rate. The object of this study are companies wholesale and retail trade enrolled in the indonesia stock exchange BEI (2012-2014) year. Effective tax rate (ETR) is a the ratio of a tax paid for pretax profit at a specified period of . ETR also used for measuring a tax paid as a proportion of economic income. The purpose of this research is to test the influence of size, leverage, profitability (ROA), capital intensity ratio (CIR), and independent commissioner that is the measurement of effective tax rate. The population of this study are companies wholesale and retail trade years of successive 2012-2014 registered in indonesia stock exchange (BEI). The technique of the purposive sampling sample collection and use of successive data company received a sample of 53. The company then tested with normality, multikolinieritas, autokorelasi, and heteroskedastisitas. Next researchers used regression double to know the relationship between the variables. This research result indicates that variable size significant negative effect on ETR. Leverage influential no significant on ETR. Profitability (ROA) have no significant on ETR. Capital intensity ratio have positive effects and against significant ETR. Independent commissioner have no significant on ETR.Keywords: Size, Leverage, Profitability, Capital Intensity The Ratio, Independent Commissioner and Effective Tax Rate

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