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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 
PENGARUH GOOD CORPORATE GOVERNANCE, LEVERAGE, ROA, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA 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 determine the effect of corporate governance, leverage, Roa and size Perusahaann against tax avoidance. Population in this research are manufacturing companies listed in Indonesia Stock Exchange 2011-2013. The sample in this study were taken by purposive sampling method. Data were analyzed using normality test skwinnes-kurtosis, classic assumption test, koofisiendeterminasi test, F test and test hypotheses. The test results In variable Corporate Governance statistically not significant effect on tax avoidance, In the variable Leverage statistically significant negative effect on tax avoidance, In variable Roa statistically significant negative effect on tax avoidance, In variable Company Size statistically significant effect on tax avoidance.Keywords: Corporate Governance, Levarage, Roa, Company Size, Tax Avoidance
PENGARUH STRUKTUR MODAL, PROFITABILITAS, PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (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

This research test the influence of capital structure, profitability, the company growth on the value companies. The research doing in Indonesian stock exchange for 3 years using analysis unit manufacturing company. The method sampling using a purposive sampling by period of 2011 to 2013. The analysis technique that use disregression ordinary least squares (OLS). As a condition for statistical testing has been done normality test and classical assumption that the results show that data distribution is the norm and escaped from the classical assumption. The results of this research suggests that capital structure is positive influence and no significant on the value companies . Profitability and significant effect on firm value.The latest results show that the growth of companies have negative effects and no significant impact on the company.Keywords: Firm Value, Capital Structure, Probability, Growth
PENGARUH CORPORATE TAX RATE, NON DEBT TAX SHIELD, PROFITABILITY DAN OPERATING LEVERAGE TERHADAP TINGKAT HUTANG PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) ANTARA 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 and analyze the influence of corporate tax rate, non dept tax shield, profitability and operating leverage of the debt level manufatur companies listed in Indonesia Stock Exchange (BEI) between 2011-2013. The sample in this study as many as 228 companies selected by purposive sampling technique Manufacturing Company listed on the Stock Exchange 2011-2013. But after doing outlier sample to 223 companies. Data analysis was performed using multiple linear regression. The results showed that the Corporate Tax Rate and Profitability significantly negative effect, Non Dept Tax shield positive effect was not significant and Operating Leverage negative effect was not significant on Debt Levels.Keywords: Level of Debt, Corporate Tax Rate, Non-Debt Tax Shield, Profitability and Operating Leverage
PENGARUH CASH POSITION, DEBT TO EQUITY RATIO, RETURN ON ASSETS, GROWTH, DAN FIRM SIZE TERHADAP DIVIDEND PAYOUT RATIO
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 influence analysis cash position, debt-to-equity ratio, return on assets, growth, firm size and dividend payout ratio.The populationin this studyis a manufacturing company that is listed on the Indonesia Stock Exchange 2011-2013. The samples used in this study are listed Manufacturing Company in Indonesia Stock Exchange period 2011-2013. The samples in study were taken by Pooled Data. The samples used by 146 companies.Data were analyzed by using the Ordinary Least Square (OLS) regression. The results showed cash position has no effect on the DPR, DER significant positive effect on the DPR, ROA significant positive effect on the DPR, growth has no effect on the DPR, and firm size significant positive effect on the DPR.Keywords: DPR, Cash Position, DER, ROA, Growth, Firm Size
FAKTOR–FAKTOR YANG BERPENGARUH TERHADAP STRUKTUR MODAL (Studi Empiris 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
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to examine the effect of Profitability, Current Ratio, AssetStructure, Non-Debt Tax Shield, Sales Growth to Capital Structure in Manufacturing Company listed on the Indonesia Stock Exchange period 2011-2013. The sample that used in this study are Manufacturing Company that listed in Indonesia Stock Exchange period 2011-2013. The sampling method used in this study was purposive sampling. The number of sample that used 77 companies. Data analysis used linear regression berganda Ordinary Least Squares (OLS). The results of this study find that the Profitability, Current Ratio, Stucture Asset variable have significant negative effect to structure of capital, the Non-Debt Tax Shield has significant negative effect to structure of capital, Sales Growth has significant positive effect to structure of capital.Keywords: Structure of Capital, Profitability, Current Ratio, Asset Structure, Non- Debt Tax Shield, and Sales Growth
ANALISIS PENGARUH RASIO PROFITABILITAS, LIKUIDITAS, LEVERAGE, EPS, DAN SIZE TERHADAP RETURN SAHAM PADA PERUSAHAAN PERBANKAN 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
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to determine the effect of profitability ratio (ROA), liquidity (LDR), leverage (DER), EPS, and Size to return stock banking companies listed in the Indonesia Stock Exchange (BEI) 2011-2013. The population in this study are all banking companies listed in the Indonesia Stock Exchange (BEI) 2011-2013. Determination sempel by using purposive sampling. The sample in this study as many as 32 banks that meet the criteria. Methods of data collection in the form of technical documentation and multiple regression analysis as an analytical technique. These results indicate that profitability represented (ROA), liquidity represented (LDR), Leverage(DER), EPS and Size simultaneously significant effect on stock returns. Based on the partial test represented profitability (ROA) significant positive effect on stock returns. While liquidity represented (LDR), Leverage (DER), EPS and Size is no significant effect on stock returns.Keywords: Profitability (ROA), Liquidity (LDR), Leverage (DER), EPS Size, Stock Returns
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP PENGALOKASIAN BELANJA MODAL PADA PEMERINTAH DAERAH DI WILAYAH PROVINSI 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

The goals of this research are: To know how the Original Regional Revenue (PAD) against the local government capital expenditure allocation, to know the influence of the General Allocation Fund (DAU) against the local government capital expenditure allocation, to know how the Special Allocation Fund (DAK) against the local government capital expenditure allocation. The population used in this study of local government in the province of Central Java which has been publishing the financial statements in the fiscal year 2013, a total of 35 city and County. Research data are secondary data obtained from the literature books, legal regulations in force, the publication. Processing research analysis using computer software approach with the program SPSS for Windows version 7.0. The test results showed that the original Revenue areas, General Allocation Funds and funds allocation of Special effect significantly to capital expenditure budget allocatedKeywords: Revenue Budget Shopping Districts, The General Allocation Fund, A Special Allocation Of Funds, Capital Expenditures
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 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 study aimed to obtain empirical evidence whether the income goes, the size of the company, the amount of KAP and debt proportion lag effect on the audit report on manufacturing companies in Indonesia Stock Exchange Period 2011-2013. The population in this study are all companies listed in Indonesia Stock Exchange in the year 2011 to 2013 observations. The samples in this study using purposive sampling method of sample selection is not random that the information obtained by certain considerations. Data were analyzed using multiple linear regression analysis. The results showed that (1) Profit and loss runs not significantly affect the audit report lag on Manufacturing companies listed in Indonesia Stock Exchange in 2011-2013. (2) Variable sized companies negatively affect the audit report lag g. (3) The amount of KAP negative effect on the audit report lag. (4) Debt proportion has a significantly positive effect on the audit report lag Keywords: profit and loss runs, the size of the company, the size of the firm, debt proportion and the audit report lag

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