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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 KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL (Studi pada Perusahaan Go Public yang Tergabung dalam Indeks LQ45 Tahun 2012 dan 2013 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 study aims to examine and analyze the influence of the characteristics of the company against of intellectual capital disclosure. This analysis uses the independent variable is the size of company, profitability, leverage, business age, ownership structure, independent commisioner and dependent variable of intellectual capital disclousure. The results of this research show that each variable has a different influence, namely the company's size, leverage, profitability, ownership structures and significant positive influence of paint against the disclosure of intellectual capital, the independent Commissioner gave a negative and significant influence, while giving the influential listing age positive and insignificant against of the intellectual capital disclosure. Conclusion the research indicates that the regression models that are formed with the independent variable which consists of company size, profitability, leverege, age listings, independent Commissioner and ownership structures can be used to predict the disclosure of intellectual capital in the company go public listed on the Indonesia stock exchange (idx) of the index LQ 45.Keywords: The Size of Company, Profitability, Leverage, Listing of Age, The Ownership Structure, Independent Commissioner and Intellectual Capital Disclosure
PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS PERUSAHAAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2014
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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This study aims to examine and analyze the effect of Intellectual Capital to Profitability. Intellectual capital consisting of Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), and Value Added Capital Employed (VACA) using model Pulic - Value Added Intellectual Coefficients (VAICTM). Profitability is proxied by Return on Assets (ROA). The population in this study are all commercial banks listed on the Indonesia Stock Exchange (BEI) 2012-2014. The sample was banking companies listed in Indonesia Stock Exchange in 2012-2014. Based on the purposive sampling method, samples obtained 27 companies. This study used multiple linear regression to analyze the data. Based on the results of hypothesis testing, it is known that the value added of human capital and structural capital value added does not affect the profitability of the banks that went public on the Indonesian Stock Exchange. Value added capital employed positive effect on the company's profitability in the bank to go public in Indonesia Stock Exchange.Keywords: Intellectual Capital, VAHU, STVA, VACA and Profitability
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KUALITA AUDIT AUDITOR INDEPENDEN PADA KANTOR AKUNTAN PUBLIK (KAP) DI 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 research aims to analyze the effect of the independence, experience, due professional care, accountability, and integrity to quality audits. In this study population taken was an auditor who works at the public accountant in Central Java, with a total sample of 51 respondents.Analytical tools used in this study is the analysis of Multiple Linear Regression. The results showed that independence has a positive influence on quality auditing. Experience, due professional care and accountability also has a positive influence to the quality of audits. The integrity of the auditors audit quality proven effect.Keywords: Audit Quality, Independence, Experience, Due Professional Care, Accountability, and Integrity
PRAKTIK MANAJEMEN LABA SEBAGAI RESPON PENURUNAN TARIF PAJAK SESUAI UU NO. 36 TAHUN 2008, INSENTIF PAJAK, DAN NON INSENTIF PADA PERUSAHAAN YANG MASUK DALAM DAFTAR LQ 45 TAHUN 2009 DAN 2010
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 aims to find out whether the company doing the earnings managementas a response was to decrease income tax rates that occurred in 2008 by 30% to 28% in 2009 and 25% in 2010 and an additional intesif of 5% for companies that go public deposit 40% stake to the Indonesia Stock Exchange (IDX). The sample in this research are contained in the 42 companies at LQ 45’s list during the period 2009-2010. Methods of analysis used in this study is the difference t-test and multiple linear regression analysis. Test the difference t-test using one sample t-test to test whether there is a difference between the discretionary accrual thatsignificantbefore and after the decrease income tax rate. While, the multiple linear regression analysis was used to test whether tax incentives (tax planning) and non-tax incentives (earnings pressure, debt levels, earnings of bath, the size of the company, and the shares were deposited to IDX) affect the earnings management in responding to the decrase income tax rate. The results showed that in 2009 the company sample practice earnings management  by reducing profits to obtain larger tax savings. In addition, the company's earnings management practices in responding to the decrease in income tax rates are influenced by a non tax incentive. The non tax incentive are earnings pressure and earnings bath.Keywords: Decrase Income Tax Rate, Earnings Management, Tax Incentive, Non Tax Incentive
PENGARUH GOOD CORPORATE GOVERNANCE, RETURN ON ASSET, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP TAX AVOIDANCE
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 is a study that examines the effect of good corporate governance, Return on asset, size and leverage against tax avoidance to companies that enrolled in corporate governance perception index (cgpi) on 2010-2013 a period of years. Data used in thid research is taken from secondary data who is enrolled in corporate governance perception index (cgpi) on 2010-2013 aperiode of the year. A method of the sanple collection by the use of sampling purposive with a periode of research 2010-2013. The numbr of samples gathered 55 companies. An analysis of the data used that is linear regression worship of idols classical test the assumption consisting of normality test, multikolinearitas test, autokorelasi test, heteroskedastisitas test, koefesion test determination, the f and statistical test t. The research result indicates that and good corporate governance is not affect signifikn against tax avoidance, return on asset no significant posotivr effect on tax avoidance, the size of the influential positif significantly to tax avoidance  and leverage significant negative effects of tax avoidance.Keywords: Tax Avoidance, Good Corporate Governance, Return On Asset, Size and Leverage
ANALISIS PENGARUH CAR, FDR, NPF, BOPO TERHADAP PROFITABILITAS BANK SYARIAH (ROA)
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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The purpose of this study was to analyze the influence of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Non Performing Financing (NPF) and Operation Efficiency (ROA) for the Return On Asset (ROA) as a proxy of profitability Islamic Bank in Indonesia during the 2011-2014 period. This study uses 4 samples Islamic Bank - Bank Muamalat Indonesia, Bank Syariah Mandiri, Bank Mega Syariah and BNI Syariah. Data analysis technique used in this study is multiple regression. These results indicate that CAR has a significant negative influence and affect the ROA. FDR and NPF has a negative and significant impact on ROA. Meanwhile, the variable ROA has a positive and significant effect on ROA. Predictive ability of the four variables on ROA of 34,4%, while the rest influenced by other factors outside the research model. Research is expected to be a guideline for the management of Bank Islam in managing their companies.Keywords: Profitability, CAR, FDR, NPF, BOPO, ROA
ANALISIS FAKTOR YANG BERPENGARUH TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2009 - 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 aims to transform and analyze the effect of profitability, the composition of the board of directors, audit committee number, company size, fiscal loss compensation and leverage against tax avoidance in the mining company listed on the Indonesia Stock Exchange period 2009 - 2013. In this study, researchers used population of all financial data mining company listed on the Stock Exchange during the years 2009-2013. The method used is purposive sampling method. The samples used were 16 mining companies listed on the Stock Exchange during the years 2009-2013 in a row. Test equipment in this study using multiple linear regression, partial test (t test) and a simultaneous test off (f test). Results of this research is the positive effect on the profitability of tax avoidance, independent commissioner has no effect on tax avoidance, the number of audit committee has no effect on tax avoidance, the size of the company a positive effect on tax avoidance, tax loss carryforwards no effect on tax avoidance, and leverage no effect on tax avoidance.Keywords: Profitability, The Composition of The Board of Directors, Audit Committee Number, Company Size, Fiscal Loss Compensation, Leverage, Tax Avoidance
PENGARUH RETURN ON ASSETS, LEVERAGE, CORPORATE GOVERNANCE, DAN KARAKTER EKSEKUTIF TERHADAP TAX AVOIDANCE
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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This research aimed to exam the impact of financial statement indicator to tax avoidance. ROA, leverage, corporate governance, and the executive character were used as an independent variable which were assumed have an impact to tax avoidance (dependent variable) proxied by Cash Effective Tax Rates (CETR). This research do on registered company in Corporate Governace Perception Index (CGPI) on 2011 – 2013 period with 60 observation data for 3 years and the elected company become a sample on this observation its 37 company. The sample collection techniques conducted of purposive sampling. Analysis of the data used is double linear regression analysis test. Tax evasion it’s the way for saving the tax action when still in the corridor of the law. Result of this observation showing if that variable ROA its take a positive effect its not significant to tax avoidance, leverage witch the negative effect to significant tax avoidance, Corporate Governance have a negative effect to tax avoidance and the executive negative character react its not significant to tax avoidance. Advice for researchers next to add of other variables that not yet used and the variable is having contribution in affecting tax avoidance.Keywords: Tax Avoidance, Return On Assets, Leverage, Corporate Governace and Executive Character
FAKTOR-FAKTOR RASIO KEUANGAN YANG BERPENGARUH TERHADAP HARGA SAHAM PADA PERUSAHAAN LQ 45 PERIODE 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 study aims to examine and analyze Influence Return On Asset (ROA), Net Provit Margine (NPM), Price Earning Ratio (PER), Earning Per Share (EPS), Debt Earning Ratio (DER), Price Book Value (PBV) to the price of shares listed on the company LQ 45. The population in this study are all companies listed on the Indonesia Stock Exchange joined in the Company LQ 45 in 2010-2013. The sampling technique was done by purposive sampling. Based on the purposive sampling obtained a sample of 180 companies for 4 years and was elected to the study sample as many as 96 companies. The data analysis technique used is multiple regression analysis. The results showed that each variable has a different effect, namely ROA, PER, DER provide a positive and significant effect on stock prices, and NPM, EPS, PBV a positive influence on stock, The conclusion of this study indicate that the regression model is formed by the independent variable Return On Asset (ROA), Net ProvitMargine (NPM), Price Earning Ratio (PER), Earning Per Share (EPS), Debt to Equity Ratio (DER), and Price to Book Value (PBV) can be used to predict the price of shares in the publicly traded company listed on the Indonesia Stock Exchange (BEI) in the Company LQ45.Keywords: Return On Asset (ROA), Net Provit Margine (NPM), Price Earning Ratio (PER), Earning Per Share (EPS), Debt to Equity Ratio (DER), Price to Book Value (PBV) dan Harga Saham
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA 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
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aimed to examine the effect of Return On Investment (ROI), Debt To Equity Ratio (DER), Earning Per Share (EPS), Current Ratio  and Size of stock price Real estate and property compenies listed on the Indonesia Stock Exchange (IDX). The results showed that for the test statistic F-test, Return On Investment, Debt To Equity Ratio, Earning Per share, Current Ratio and Size jointly influence on stock prices. Partial results of hypothesis testing indicates that there is a positive effect of the Return Return On Investment, Earning Per Share and Size of the stock price. As for the Debt To Equity Ratio dan Current Ratio indicates a negative effect on stock prices. Keywords: Return On Investment, Debt To Equity Ratio, Earning Per share, Current Ratio, Size and Stock Price

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