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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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ANALISIS UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN DPR TERHADAP PERATAAN LABA Rendy Lanang Galih Gumilang, 09.05.52.0026; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
Publisher : Students Journal of Accounting and Banking

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Abstract

The research it’s about to examine the influence company size, profitability, Financial Leverage, and Dividen Payout Ratio, toward income smoothing to manufaktur company which is registered in BEI. Company size dividend with using natural logaritma total asset. Profitabilty dividend with ratio between tax profit with asset totaly. Financial leverage dividend with ratio debt total with asset total, and dividen payout ratio dividend with each of sheet share toward profit each of sheet share.Income smoothing dividend with using Wang and Williams method. The populations from this research are 148 manufaktur companies resgistered in BEI for 2009- 2011 period. The data from this research to get from Indonesia Capital Market Directory (ICMD). According purposive sampling method, sampel to get 15 companies. In examined this hipotesis dividend using logistic regresi analize.The analize proceeds to show that it has significant influence toward income smoothing are profitability and financial leverage. And then variable company size and dividen payout ratio are not influences to profit balancing significantly.Keywords: company size, profitability, financial leverage, dividen payout ratio, and income smoothing.
PENGARUH LEVERAGE, PREDIKTABILITAS LABA, SIZE TERHADAP EARNING RESPON COEFFICIENT (ERC) PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI Rasma Kiranasari, 09.05.52.0186; Setyowati, Widhy
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
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Abstract

The purpose of this study is to examine and analyze the effect of firm size (size), capital structure (leverage) and, predictability of earnings on Earnings Response Coefficient (ERC) on the property and real estate companies listed on the Indonesia Stock Exchange in 2008-2011.The study population is the property and real estate company that has been registered and issued financial statements in Indonesian Stock Exchange (BEI) of the year 2008-2011. Samples were taken by using purposive sampling method, ie the population to be sampled is a study that meets certain criteria sample according to the desired research and then selected based on certain considerations penelitian.Metode adapted to the purpose that is in use is the multiple regression analysis mode.The results showed capital structure (leverage) does not significantly influence the response koefisin earnings in property and real estate companies in Indonesia Stock Exchange in the period 2008-2011. Earnings predictability significant effect on earnings response koefisin on property and real estate companies in Indonesia Stock Exchange in the period 2008-2011. Variable firm size (size) does not significantly influence the response koefisin earnings in property and real estate companies in Indonesia Stock Exchange in the period 2008-2011.Keywords: Product quality, Brand Image, Price Perseptions, Promotion and Purchase Decisions
ANALISIS PERBEDAAN RASIO KEUANGAN BPR KONVENSIONAL DAN BPR SYARIAH Candra Arta Kusuma, 08.05.52.0115; Maskur, Ali
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
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Abstract

This study aims to compare the financial risks of conventional BPR and BPR sharia during the period December 2011-June 2012 by using the banks financial ratios. Financial ratios used consists of Capital Assets Ratio (CAR), Non Performing Loan (NPL), Return on Assets (ROA), Return on Equity (ROE), Operating Expenses Operating Income divided (BOPO), and Loan to Deposit Ratio (LDR). Based on a sample of predetermined criteria, obtained two sample groups, namely the conventional 2 RB and 2 RBs sharia. Analysis tools used to prove the hypothesis in this study is Kolmogorov-Smirnov test, independent sample t-test and Mann-Whitney test. The analysis performed shows that the average financial ratios sharia rural banks (CAR, ROA, and ROE) are significantly better than conventional BPR, while the other ratios (NPL, BOPO, and LDR) sharia BPRs lower quality. But the views of the entire Islamic rural banks showed a lower risk than conventional BPR.Keywords: financial ratios, financial risk, BPR, t-test, Mann-Whitney t-test.  
ANALISIS PENGARUH FAKTOR INTERNAL BANK TERHADAP PENYALURAN KREDIT PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009-2011 Ayu Kusumastuti, 09.05.52.0043; Setyowati, Widhy
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
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Abstract

The purpose of this study is to find empirical evidence and analyze the effect of Capital Adequacy Ratio, Return on Assets, Loan to Deposit Ratio, Loan and the amount of non-perfoming loans extended to banking companies in Indonesia Stock Exchange. The sample used in this study were 25 companies using purposive sampling technique, sampling technique is based on the criteria, which is a company listed on the Stock Exchange and the companies that submit financial statements for 2009-2011. Statistical tools used in this study using a multiple linear regression model. From the results of tests performed on the results of this study showed that the variable CAR negative and significant effect on lending. Whereas the ROA variable positive and significant effect on lending. For LDR variable is not significant positive effect on lending while the NPL and no significant negative effect on lending.Keywords: CAR, ROA, LDR, NPL
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI HARGA SAHAM PADA PERUSAHAAN REAL ESTATE DAN PROPERTY DI BURSA EFEK INDONESIA Dian Ratnawati, 10.05.52.0050; Wardjono, Wardjono
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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Abstract

This study aims to determine the factor of the Current Ratio (CR), Debt To Equity Ratio (DER), Return on Equity (ROE), Retun on Assets (ROA), and net profit margin (NPM) of the companys stock price and the Real Estate category Property listed on the Indonesia Stock Exchange (IDX). The population is the entire Real Estate and Property companies in Indonesia Stock Exchange (IDX) the number of 49 companies and research over the period 2009 to 2011. Samples taken in this study is as much 44companie. The sampling technique used was purposive sampling. The analytical tool used in this study is multiple regression analysis. The results showed that the coefficient of determination in this study is the value of Adjusted R Square of 32.9%. As for the test statistic F-test showed that, between CurrentRatio (CR), Debt To Equity Ratio (DER), Return on Equity (ROE) Return on Assets (ROA), and net profit margin (NPM) jointly affect the price stock. Hypothesis testing results show that there is positive Return On Equity (ROE) on stock prices. While to Current Ratio (CR), Debt To Equity Ratio (DER), Return on Assets (ROA), Net Profit Margin (NPM) shows that there is a negative effect on stock prices.Keywords : Current Ratio (CR), Debt To Equity Ratio (DER), Return On Equity (ROE), Return On Asset (ROA), Net Profit Margin (NPM), And Stock Price.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Yenny Pricillya Sekarsari, 10.05.52.0013; Puspitasari, Elen
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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Abstract

This study aims to examine the factors that affect dividend policy perspective with Packing Order and Signaling theory. Factors that affect dividend policy used in this study is free cash flow, profitability, liquidity, leverage, and growth.The selection of the sample in this study using purposive random sampling technique resulted in 46 observation data. This hypothesis was tested using multiple linear regression analysis.The results showed that the free cash flow negative effect on dividend policy. Profitability has a positive effect on dividend policy, liquidity has a posotive effect on dividend policy, leverage negatively effect on dividend policy, and growth has a negative effect on dividend policy.Keywords: Free Cash Flow, Profitability, Liquidity, Leverage, Growth, and Dividend Policy
FAKTOR FAKTOR YANG MEMPENGARUHI RENTABILITAS PADA BANK KONVESIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA Ratih Yuda Wardhani, 09.05.52.0011; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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The purpose of this study was to examine the effect of Adequecy Capital Ratio (CAR), Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR) and to Return on Assets (ROA).This study focused on traditional banking companies listed on the Stock Exchange in 2009, 2010 and 2011. In this study, researchers used purposive sampling and obtain a sample of 30 sample companies. Data using multiple regression analysis.The results showed that the Capital Adequacy Ratio (CAR) is not significant positive effect on return on assets (ROA), Non Performing Loan (NPL) significant negative effect on return on assets (ROA) and the Loan to Deposit Ratio (LDR) is not significant positive effect on Return on Assets (ROA) on Conventional Banks listed on the Indonesia Stock Exchange in the period from 2009 to 2011. Through determination coefficient test result of 0.114 means that 11.4 % of independent variables namely the Capital Adequacy Ratio (CAR), Non Performing Loan (NPL) and the Loan to Deposit Ratio (LDR) can explain the dependent variable Return on Assets ( ROA ) and the rest 88.6 % is explained by other factors not revealed in this study.Keywords : Adequecy Capital Ratio (CAR), Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR) and Return on Assets (ROA)
ANALISIS KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN SEMARANG Bhaskoro Adhi Nugroho, 09.05.52.0040; Maryono, Maryono
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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Local taxes and levies constitutes acceptance pemrintah Original area of sector revenue (PAD). The amount of local tax revenue and levies greatly influenced by many types of taxes and levies are applied and based on valid peraturanyang related to local taxes and levies such. Researchers analyzed the contribution of local taxes and levies to local revenues Semarang district from 2008 to 2012.Contribution of local tax revenue and levies based ond data taken at the Revenue Office of Management and Asset Finance Regions (DPPKAD) in the period from 2008 to 2009 give an average contribution of local taxes by 22.12% per year and the average contribution levies by 58 , 59% per year. In order to improve the ability of local governments to implement regional autonomy, the central government set the Law No. 28 Year 2009 on local taxes and levies. The results in the year 2010 - 2012 PAD acceptance in Semarang district increased 20.44% per year, the average contribution of local taxes rose to 32.20% per annum.In order to increase the revenue receipts and increase government revenue district of  Semarang need dilakukanya voting-ballot types of local taxes and levies are based in accordance with Law No. 28 of 2009 to establish the area as a basis for regulation through the collection of rules.Keywords: local taxes, levies and revenue.
DETERMINAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar dalam Bursa Efek Indonesia) Dyah Sawitri, 10.05.52.0146; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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Abstract

This research purpose of was to analyze the factors that affect the disclosure of corporate social responsibility (CSR) in annual report of manufacturing companies listed in Indonesian Stock Exchange (IDX). CSR needs to be disclosed as to analysing the impact on the surrounding environment companies.Samples of this research are manufacturing companies listed in IDX 2010 - 2012. Total sample study for three years of observation is 205 samples. Measurement of corporate social responsibility is based on Corporate Social Responsibility Index (CSRI) is seem from the company’s annual report. Analysis tool used multiple linear regression method.The result of this study indicated that the size of the board of commissioners a significant effect on the disclosure of CSR in Indonesian. Mean while, profitability and leverage no significant impact on disclosure of CSR in Indonesia.Keywords: Corporate Social Responsibility (CSR), the size of the board of commissioners, profitability, and leverage
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK PADA WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN USAHA DAN PEKERJA BEBAS ( STUDI EMPIRIS PADA KPP SEMARANG CANDISARI ) Indah Yuniasari, 09.05.52.0162; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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This study aims to examine the factors that affect the willingness to pay taxes on individual taxpayers who do usahan and work freely.The sample used in this study is a questionnaire data or primary data distributed in KPP Semarang Candi Sari. The analytical tool used is multiple linear regression t test, f test, and test the coefficient of determination.The results of this study showed that testing of the first hypothesis which states that the variable pay taxes Consciousness is not a significant positive effect on the Willingness to Pay Tax, the second hypothesis which states that knowledge and understanding variables positi significant effect on the Willingness to Pay Tax, the third hypothesis which states that the perception variables either a significant negative effect on the willingness to Pay tax, testing the fourth hypothesis which states that the taxpayer attitudes variable is not significant negative effect on the willingness to Pay tax, testing the fifth hypothesis which states that the service quality variables significant positive effect on willingness to Pay tax, testing the hypothesis that the six states variable tax penalties that significant positive effect on willingness to Pay Tax.Keywords: allocation of General Fund, Capital Expenditure, Revenue Region native, regional gross domestic product

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