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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
 238   239   240   241   242 
PERAN CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP RISK DISCLOSURE PADA PERUSAHAAN PERBANKAN 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

This research was conducted to test the effect of corporate governance to risk disclosure of banks firms. Corporate governance are identified as the Board Size, The Proportion of Independent Director, The Proportion of Woman Director, The Educational Background of Director, The Culture Background of Director, The Number of Board Meetings, The Number of Audit Committee Meetings, The Proportion of Independen Audit Committee Members and Leverage.The population used in this study is the Banking Company listed in Indonesia Stock Exchange ( IDX ) during 2011-2013. Sampling method used is purposive sampling, with a total sample of 94 and 34 companies that meet the criteria. The test results showed that the variable The Board Size, The Number of Audit Committee Meetings, and The Proportion of Independen Audit Committee Memberspositive and significant on the Risk Disclosure. The Proportion of Independent Director, The Educational Background of Director, and The Number of Board Meetings negative no significant on the Risk Disclosure. The Proportion of Woman Director, and The Culture Background of Directorpositive and no significant on the Risk Disclosure. And Leverage  negative and a significant on the Risk Disclosure.Keywords: Corporate Governance, Leverage, Risk Disclosure
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN DAMPAK CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP REAKSI INVESTOR (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI 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 aims to determine the effect of company characteristics on the disclosure of corporate social responsibility (csr) and the impact of corporate social responsibility (csr) of the investor reaction. Population in this research are manufacturing companies listed in Indonesia Stock Exchange 2010-2013. The sample in this study were taken by purposive sampling method. Data were analyzed using multiple regression analysis. Results of the analysis showed that the variables that have an influence on the disclosure sognifikan social responsibility is profitability, company profiles and commissioners. While the size of the company, the company's ownership does not affect the disclosure of social responsibility and social responsibility disclosure does not affect the reaction of investors.Keywords: Company Size, Profitability, Company Profile, Board of Directors, Ownership of The Company, Investor Reaction
PENGARUH RASIO KEUANGAN DAN RASIO PASAR TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 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 examines the effect of Earning Per Share, Debt to Equity Ratio, Return On Asset, Price to Book Value of the stock return. This research was conducted at the Indonesian Stock Exchange by using go public manufacturing compaines period 2010-2013. This sampling method used purposive sampling with the observationperiod from 2010-2013. The sample of this study where 72 manufacturing company that meet the criteria. Relationship and (or) influence between variable is describe by using multiple regression analysis. The result show that the Earning Per Sahare,Debt to Equity Ratio, and Price to Book Value had no significant effect on stock Return. Whearess the Return On Assets significant to the Stock return.Keywords: Earning Per Share, Debt to Equity Ratio, Return On Asset, Price to Book Value and Stock Return
PENGARUH PENGUNGKAPAN INTELLECTUAL CAPITAL TERHADAP COST OF EQUITY CAPITAL PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2010-2012
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 analyze the effect of intellectual capital disclosures are reported to the company's annual cost of equity capital. Intellectual capital disclosure are tested per component of human capital and structure capital. In this research equity capital is measured by multiple- rate dividend growth model that has been modified, whereas to measure intellectual capital disclosures using index Li et al. (2008). This study using purposive sampling method resulting in 99 samples of companies listed on the Indonesian Stock Exchange (BEI) in the period 2010-2012. The research proves that the intellectual capital disclosure both human capital and the structure capital is not shown to have a relationship to the cost of equity. This of intellectual capital disclosure can not lower the cost of equity.Keywords: Intellectual Capital Disclosures, Human Capital, Structure Capital, Cost of Equity Capital
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN PRODUK DOMESTIK REGIONAL BRUTO TERHADAP BELANJA MODAL PEMERINTAH DAERAH KABUPATEN/KOTA JAWA TENGAH
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 and analyze the influence of local revenue,the general allocation fund, a special allocation fund,and gross regional domestic product of the capital expenditures in 35 districts or municipalities in the province of Central Java. The sample in this study covers the whole district or city in the province of Central Java during the years 2010-2013 a total of 140 data, while the next few samples eliminated due to a problem of autocorrelation and a problem of heterokedastistas, so the sample size to 118. Based on research that has been done, the results found that:local revenue a positive effect on capital expenditure significantly,the general allocation fund a positive effect on capital expenditure significantly,a special allocation a negative affect on capital expenditure significantly,regional gross domestic product a positive effect on capital expenditure no significantly.Keywords: Local Revenues, General Allocation Fund, A Special Allocation Fund, Gross Regional Domestic Product and Capital Expenditures
ANALISIS PENGARUH FINANCIAL STRENGTH, RISIKO BISNIS, INVESTEMENT OPPORTUNITY, STRUCTURE ASSETS, DAN RETURN ON ASSETS TERHADAP FINANCIAL LEVERAGE (Pada Perusahaan Manufaktur 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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Abstract

This study was conducted to examine the effect of financial strength, business risk, opportunity Investments, asset structure and return on assets to financial leverage. The population used in this research are manufacturing companies listed in Indonesia Stock Exchange during 2011-2013.The sampling technique used is pusposive sampling. The number of samples obtained as much as 68 manufacturing companies. The analysis technique used is multiple linear regression analysis and using t-test, Model test with significance level α = 5%. It also made the classic assumption test including normality test, multicolinearity test, test and test heteroskedastisitas autokorelasi. Results of the analysis can be concluded that the financial strength, business risk and asset structure and significant positive effect on financial leverage. While the investment opportunity has no influence on financial leverage. And proceeds to ROA significant negative effect on financial leverage. For further research is recommended to investigate all companies listed on the Stock Exchange, not only manufacturing companies alone so that it can be generalized to all companies.Keywords: Financial Strength, Business Risk, Opportunity Investments, Asset Structure, Return On Assets, Financial Leverage
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI pada 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

The sample in this research are manufacturing companies listed in Indonesia Stock Exchange during the years 2010 - 2013 and obtained as many as 53 companies fit the criteria of which is in charge with purposive sampling technique. The analysis technique used is logistic regression. The results showed that managerial ownership variable effect on earnings management. Meanwhile, institutional ownership, reputation audit and frequency of earnings management has no effect on earnings management. Keywords: Managerial Ownership, Institutional Ownership, Reputation Audit, The Frequency of Audit Committee Meetings and Earnings Management
PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN (Studi Kasus Perusahaan Non Keuangan Peserta Corporate Governance Perception Index tahun 2008-2013)
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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Abstract

This study aims to examine and analyze the influence of corporate governance on corporate performance. This study uses regression analysis to determine whether corporate governance has a positive effect. Sampling Corporate governance Perception Index (CGPI) in 2008 to 2013 from the Indonesian Institute for Corporate governance (IICG) is used to measure the effect of corporate governance with Tobin's Q on market performance. This study used a sample of 61 manufacturing companies surveyed IICG from 2008 to 2013, the financial statements of companies listed BEI, and the Indonesian Capital Market Directory (ICMD). Sampling method is purposive sampling. Results from this study indicate that there is a significant positive relationship between corporate governance with Tobin's Q, this is because the companies that implement GCG will increase the market value and also provide protection to the shareholders thereby increasing investor confidence will feel safe against investment.Keywords: Corporate Governance, Performance Corporate, and Tobin's Q
PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS, PROFITABILITAS, RISIKO BISNIS, DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 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

The purpose of this research is to analyze the effect of size of companies, the liquidity, profitability, business risk and capital structure of assets structure in the manufacturing companies listed on the Indonesia stock exchange period 2011-2013. A kind of data used in this research is of secondary data , this data obtained from icmd ( the indonesian capital market directory ) 2011-2013 .The method used is purposive sampling is a method of the sample collection by means of certain kriteria-kriteria set for 3 years so that the number of data as many as 198 company .A method of data analysis using double linear regression. The results of research shows that the size of company business and risks have the influence of a positive and significant impact on capital structure in partial , variable profitability and liquidity have negative influence to significant and capital structure in partial variable while the structure of the assets have a positive influence and no significant impact on capital structure in partial.Keywords: Capital Structure, The Size of Company, Liquidity, Profitability, The Risk of Business and The Structure of Assets
FAKTOR – FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR 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

In the application of the debt are also prone to interest between shareholders. Debt policy conflict between managers and creditors arises when managers take on projects that have a greater risk than that estimated by the lender. This research to analyze the effect of institutional ownership structure, managerial ownership, profitability, dividend policy, free cash flow, and the size of debt to equity ratio. The population in the penilitian this is a manufacturing company which is registered in BEI of 149 enterprises. By using purposive sampilng technique that is a manufactuing company delivering a complete financial statement data during the period of observation and research variables related to the number of samples obtained 19 companies. Analysis tools are used Multiple Liner regression anaysis, where the normality tests previously done and tests the assumptions classical. The results showed that institutioal ownership has no effect against teh policy of debt, can be interpreted as that the smaller the proportion of institutional ownership, than it does not effect the debt policies. This is caused  because the proportion of institutional ownership is small so less powerfull in controlling internal to the company so as not to effect teh policy conducted the managements in using debt. Managerial ownership structural, profitability and dividend policy and significant negative effect against debt policy. While free cash flow and the size of the company has a positive and significant influence towards debt policy.Keywords: Ownership Structures Institutional, Ownership Structures Managerial, Profitability, Policy Dividend, Free Cash Flow, Size, Debt to Equity Ratio

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