cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 28   29   30   31   32 
RASIO PROFITABILITAS, LIKUIDITAS, LEVERAGE, FIRM SIZE, DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Kartika Septiana, 10.05.52.0049; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Dividend policy is a guidelines set by the company to determine the amount of money that will paid as dividends to investors. The size of the dividends paid by the company to the investor depends on the dividend policy of each company. The purpose of this study is to examine and analyze the effect of pliers Profitability is measured by Return On Investment (ROI), Liquidity as measured by the current ratio (CR), Leverage as measured by Debt Equity Ratio (DER), Firm Size is measured by Ln Total Assets, and the Investment Opportunity Set measured by MVE / BVE.This study was conducted on 19 companies of the 134 listed companies in manufacturing companies in Indonesia Stock Exchange, which is selected through purposive sampling technique. Methods of analysis used in this study is multiple regression analysis.The results showed that: liquidity, leverage and investment opportunity set has a positive relationship to dividend policy. While the ratio of profitability and investment opportunity set has a negative relationship to the dividend policy.Keywords: Profitability, Liquidity, Leverage, Firm Size, Investment oppportunity Set, and Dividend Policy
PENGARUH DANA PIHAK KETIGA, KECUKUPAN MODAL, TINGKAT PENGEMBALIAN, DAN KREDIT BERMASALAH TERHADAP PERTUMBUHAN KREDIT DAN KONSEKUENSINYA TERHADAP RASIO HARGA PASAR SAHAM PADA BANK YANG GO PUBLIC DI INDONESIA Nindya Trisianasari, 10.05.52.0052; Taswan, Taswan
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study is a study that examines the effect of third party funds, Capital Adequacy Ratio, Return On Asset, and Non Performing Loans on Loan Growth and its consequences to Price Book Value on go public banks in Indonesia.The study population was banking companies listed in Indonesia Stock Exchange. While the sample is determined by purposive sampling method is the method of collecting the sample members based on certain criteria considerations. The criteria used is a banking company that is listed on the Indonesia Stock Exchange, with the period between the years of 2008-2011 Financial Statements, the company which does not have complete data and has a negative net income excluded from the sample in order to obtain 116 samples of research.The results showed that the Third party funds significant negative effect on the loan growth, CAR positive and significant impact on loan growth , ROA positive and significant effect on loan growth, and NPLs a significant negative effect on the loan growth, loan growth positive and significant effect on the PBV.Keywords: Third party funds, CAR, ROA, NPL, Loan Growth, & PBV
ANALISIS PENGARUH RASIO CAMELS TERHADAP RETURN SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2010-2012 Putra Pratanggapati, 09.05.52.0049; Lisiantara, Greg. Anggana
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study was conducted to examine the effect of ratio CAMELS (Capital Adequacy Ratio, Return On risked Assets, Net Profit Margin, Return on Assets, Loan to Deposits Ratio and Interest Rate Risk on stock returns.The population used in this study are listed on the Stock Exchange Bank during the years 2010-2012. The sampling technique used was purposive sampling. Obtained a total sample of 24 banking companies. The data analysis technique used is multiple linear regression and hypothesis testing using the t-statistic for testing the partial regression coefficients and F-statistics to test the significance of the effect together with a significance level of 5%. It also performed classical assumption which include normality test, multicollinearity, heteroscedasticity and autocorrelation test.Analysis results can be concluded that: variable Capital adequacy ratio, Return on risked assets (RORA) and Net profit margin (NPM) has no significant effect on stock returns, while the variable Return on Assets, Loan to deposite and Interest Rate Risk ratio has a positive effect on stock returns.Keywords: Capital Adequacy Ratio, Return On Risked Assets, Net Profit Margin, Return on Assets, Loan to Deposits Ratio, Interest Rate Risk and stock returns
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN DIVIDEN, PERTUMBUHAN PERUSAHAAN, PROFITABILITAS DAN STRUKTUR ASET TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Sonny Indra Permana, 10.05.52.0098; Lisiantara, Greg. Anggana
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research’s purpose it to analyze factors that impact debt policy on manufacturing companies that registered on BEI. Population on this research is a manufacturing companies that registered on indonesian stock exchange (BEI).The sample used on this research is about 99 companies that observed on 2010 until 2012 with purposive sampling technique. The independent variabel on this research are Managerial Ownership, Institutional Ownership, Dividend Policy, Company Growth, Profitability and asset structure. While the dependent variable is proxied using the Debt Policy (DER). The analysis used multiple linear regression.The results showed that the Institutional Ownership, Dividend Policy, and Profitability does not affect the Debt Policy (DER). Meanwhile Managerial Ownership, Company Growth, And Asset structures that affect company Debt Policy(DER).Keywords: Managerial Ownership, Institutional Ownership, Dividend Policy, Company Growth, Profitability Asset Structure and Debt Policy (DER)
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2012) Rasmini, 10.05.52.0092; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine and examine whether the effect of return on assets, current ratio, debt to equity ratio, total assets turn over, and free cash flow on dividend payout ratio.In this study, the selection of the sample using purposive sampling technique and obtain in sample of 64 companies listed in Indonesia Stock Exchange. Hypothesis test used in this study using multiple linear regression analysis.The results showed that return on assets positively affect on dividend payout ratio. Debt to equity ratio has a negatively affect on dividend payout ratio. Current ratio does not affect on dividend payout ratio.Total assets turn over does not affect on dividend payout ratio and free cash flow affect on dividend payout ratio.Keywords: Return On Assets, Current Ratio, Debt to Equity Ratio, Total Assets Turn Over, Free Cash Flow, dan Dividend Payout Ratio
PENGARUH PELAYANAN FISKUS, KONDISI KEUANGAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK (Studi Kasus terhadap Wajib Pajak Orang Pribadi di Kabupaten Temanggung) Fatichatul Mubarokah, 10.05.52.0132; Sri Mindarti, Ceacillia
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine the effect of the service tax authorities, financial condition and sanctions against the tax compliance rate individual taxpayers in Temanggung Regency.The population in this study were all individual taxpayer who resides in Temanggung Regency, while the samples taken are an individual taxpayer whose income is fixed, has a tax number and resides in Temanggung Regency. The type of data in this study using primary data is data collected specifically and directly related to the problems with the researchers took a sample of 80 respondents. The data is then tested the normality test, the classical assumption of multicollinearity test and test heterokedastisitas with multiple linear regression analyzes.The results of the data is normally distributed and free from symptoms of classical assumptions. Tests carried out by F test models and koefisient determination, whereas hypothesis testing performed by t test (test). Based on data analysis and hypothesis testing shows that the service tax authorities and tax penalties significant and positive impact on the level of compliance of individual taxpayers in Temanggung Regrency, while the taxpayers financial condition was not significant and negative effect on the level of compliance of individual taxpayers in Temanggung Regency.Keywords: Level of Compliance Tax, Service tax authorities, Taxpayer Financial Condition and Tax Penalties
PENGARUH TAX AVOIDANCE, DEWAN DIREKSI, KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJEMEN, UKURAN PERUSAHAAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN Nur Setiawan, 10.05.52.0039; Sri Mindarti, Ceacilia
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to examine the effect of tax avoidance, Board of directors, independent directors, management ownership, firm size, and institutional ownership on firm value.The population in this study were manufacturing companies listed in Indonesia Stock Exchange (IDX) from 2008 to 2012. Sampling metod based on specified criteria namely purposive sampling with data analisis using multiple linear regresion.The results showedthat: (1) Effectivetax rateanda significantnegative effecton firm value. (2) Firm sizeon firm value. (3) The board of directorshas no effecton firm value. (4) Independent commissionerhas no effecton firm value. (5) Management ownershiphas no effecton firm value. (6) Institutional ownershiphas no effecton firm value.Keywords: Tax avoidance, size company, board ofdirectors, independent directors, managementownership, institutional ownership
PENGARUH PENDAPATAN ASLI DAERAH DAN BELANJA MODAL TERHADAP PERTUMBUHAN EKONOMI (Studi Empiris di Kabupaten / Kota se-Jawa Tengah) Catur Santoso, 08.05.52.0128; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to provide empirical evidence about the effect of local revenue and Capital Expenditure on economic growth in the District / City of Central Java.The population in this study is 35 (thirty five) District / City of Central Java with a sample size equal to the population from 2010 to 2012.analysis technique using by multiple linear analysis regression.These results prove that the original income positive and significant effect on Economic Growth, as well as capital expenditures and significant positive effect on economic growth in the District / City of Central Java. Thus, the local government / municipalities in Central Java this study are expected to be useful in formulating policies and strategies that are effective, efficient, and economical stimulus for activity against the Regional Economic Growth in Central Java. Keywords: Regional Income, Capital Expenditure and Economic Growth
DAMPAK KEBIJAKAN STOCK SPLIT TERHADAP VOLUME PERDAGANGAN SAHAM DAN HARGA SAHAM PERUSAHAAN GO PUBLIC YANG TERDAFTAR DALAM BURSA EFEK INDONESIA Gilang Pangaribowo, 10.05.52.0156; Parmono Hadi, Teguh
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to determine differences in the volume of stock trading and stock prices go public companies listed on the Indonesia Stock Exchange (IDX) before and after the period of 2008-2012 policy does stock split.The population used in this study were all listed companies go public in the Indonesia Stock Exchenge (IDX) in the study period 2008-2012 the number of 457 companies. While the sample used in this study were 25 companies that perform public policy go stock split. The sampling technique used was purposive sampling. The analytical tool used in this study are different test (paired sample t test).The results of this study show the first hypothesis there is a difference significant trading volume before and after the stock split. This study also shows the second hypothesis there is a difference significant stock price before and after the stock split.Keywords: stock split, stock trading volume, stock price
FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN MANUFAKTUR DI INDONESIA Dwi Andriyandono Kasmo, 09.05.52.0038; Sri Mindarti, Ceacilia
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

An enterprise value of investors perceptions of the company. Value of the company better reflects the state of a company, because the value indicates that the company has a good performance and a good internal control system. Value of the company is also an indicator for investors to invest their money into a company, so the company had to increase the value of the company to attract investors to provide capital.The purpose of this study was to analyze the effect of debt policy, profitability and firm age on firm value. The sample in this study manufacturing companies listed in Indonesia Stock Exchange in 2010-2012. The sampling technique used to determine the sample using purposive sampling is that sampling by specifying certain criteria. Regression analysis showed that the debt policy and firm age has no effect on firm value, while profitability has a positive effect on firm value.Keywords: Debt Policy, Profitability, Age Company, Corporate Value

Page 30 of 242 | Total Record : 2418

 28   29   30   31   32 

Filter by Year

2012 2019


Reset
Filter By Issues
All Issue Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019 Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019 Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018 Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018 Vol 7 No 2 (2018): vol.7 no.2 oktober 2018 Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017 Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017 Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017 Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017 Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016 Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016 Vol 5, No 1 (2016): Vol. 5 No.1 Edisi April 2016 Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016 Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016 Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015 Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015 Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015 Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015 Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014 Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014 Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014 Vol 3 No 1 (2014): vol. 3 no. 1 edisi april 2014 Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013 Vol 2 No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013 Vol 2 No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013 Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013 Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 More Issue