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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
 32   33   34   35   36 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN ASLI DAERAH (PAD) KABUPATEN/KOTA DI PROVINSI JAWA TENGAH Andi Utomo, 10.05.52.0064; Maryono, Maryono
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

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Abstract

Fiscal decentralization bring benefits to the area to set its fiscal capacity . Local governments have the opportunity to improve the efficiency of the economy because the government has an advantage in terms of information about the allocation of resources . This study aimed to examine the effect of expenditure of development, Population and Region Gross Domestic Product to Regional Own Revenue (PAD). The samples in this study were 135 districts / cities in Central Java Province . The data used in this study were taken from the fiscal year 2009-2011. This study used secondary data from the realization of the local government budget. The test results concluded that expenditure of development has a positive and significant impact on Regional Own Revenue , Region  Gross Domestic Product has a positive and significant impact on Regional Own Revenue , while the total Population has a negative effect on Regional Own Revenue. This means that the governments decision to allocate expenses / expenditures are more likely to support the economic growth will increase revenue. Keywords: expenditure of development, population, Region Gross Domestic Product (PDRB), Regional Own Revenue (PAD) 
CAPITAL ADEQUACY RATIO PADA BANK YANG TERDAPAT DI BURSA EFEK INDONESIA (STUDI EMPIRIS TAHUN 2009 -2011) Dirgantoro Prakoso, 09.05.52.0017; Aini, Nur
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

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Abstract

This study aimed to examine the effect of Non Performing loan, Net Interes Margin, Loan to deposit Ratio of the Capital Adequacy Ratio in banking companies in indonesia in 2009-2011.this meant that the banking companies in indonesia can make an optimal capital police strategi. So that the banking company may still exist for now and the future. There are several factors that influent in banking performance such as rentability and liquidity. There could be represented with its financial ratios which can predict banking performance on capital matter (Capital Adequacy Ratio). This research is performed in order to test the influence of the variable NPL, NIM, LDR, toward CAR. Sampling technique used is purposive sampling with criteria as General Banking in Indonesia who provide financial report and traded over period 2009 through 2011. The Data is based on publicity Indonesian Banking Directory since 2009 to 2011, that obtained by amount sample as much 81 company. Analysis technique used is doubled regression with smallest square equation and hypothesis test use t-statistic to test coefficient of regression partial and also f-statistic to test the truth of collectively influence in level of significance 5%. Other also done a classic assumption test covering normality test, multicollinierity test, heteroscedastisity test, and autocorrelation test. During research period show as data research was normally distributed. Based on multicollinierity test, heteroscedasticity test, and autocorrelation test variable digressing of classic assumption has not founded, which indicate that the available data has fulfill the condition to use multi linier regression model. The results showed that the variables NIM and LDR are partially significant effect to CAR, while LDR doesn’t have partially significant effect to CAR on State Owned Banks in Indonesia in 2003-2010 periods.Keywords: Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Net Interst Margin (NIM), Loan to Deposite Ratio (LDR)  
FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERBANKAN Listiyani, 10.05.52.0053; Nurhayati, Ida
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

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Abstract

This study analyzes the factors that affect profitability in the banking company are listed in Indonesia Stock Exchange in 2010 to 2012. Variables used in this study are third party funds (DPK), Capital Adequacy measured by Capital Adequacy Ratio (CAR), Credit Risk measured by Non Performing Loan (NPL) and Liquidity measured by Loan to Deposit Ratio (LDR). These samples were selected using a method purposing sampling with a sample size of data 78. Types of data used are secondary data from annual report obtain from www.idx.co.id. The method of analyis used is multiple regression analysis. This study results that DPK have a positive and significant effect on ROA, CAR positif and no significant effect on ROA, NPL positive and no significant effect on ROA then LDR positive and no significant effect on ROA.Keywords: DPK, CAR, NPL, LDR, ROA
PENGARUH PENYALURAN KREDIT, BIAYA DANA BANK, DAN KREDIT BERMASALAH TERHADAP RENTABILITAS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2010-2012 Aprilia Susi Ayuwardani, 10.05.52.0171; Aini, Nur
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

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Abstract

This study aimed to analyze the effects of loans, the Cost Of Funds, and non performing loans to profitability in banking companies listed in Indonesia Stock Exchange in 2010-2012. Profitability is important for banks because it is used to measure the capacity of the company to profit through all the existing capabilities and resources. The population in this study is a banking company that is listed on the Indonesia Stock Exchange in 2010 to 2012. Samples were taken by using purposive sampling method, so it can be obtained a total 83sample. The data analysis method used is multiple linear regression analysis which is using the SPSS tool. The study results showed that the variables of loans have the a significant positive effect on profitability, while the cost of funds and non performing loans have no effect on profitability. For loans, cost of funds, and non performing loans together have influence on profitability.Keywords: Profitability, Loans, Cost Of Fund, Non Performing Loans
ANALISIS DETERMINAN BELANJA MODAL PEMERINTAH DAERAH KABUPATEN/KOTA DI JAWA TENGAH Yuni Puji Astutik, 10.05.52.0021; Maryono, Maryono
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

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Abstract

This study aims to analyze the determinants of local government capital expenditure (Empirical Study on the District / City in Central Java period 2009 -2011). The sample used in this study were 35 districts / cities in Central Java, which is sourced from the Report of Actual Revenue and Expenditure Budget (budget) from 2009-2011. The data collection method used in this research is a method by taking the entire population census. The analytical tool used is multiple linear regression t test, f test, and test the coefficient of determination. The results of this study demonstrate that the General Allocation Fund (DAU) and the special allocation fund (DAK) no  significant effect on capital expenditures, while the partial local revenue (PAD) and the Brutto Regional Domestic Product (PDRB) significant effect on capital expenditures.Keywords: General Allocation Fund, Special Allocation Fund, Local Revenue, Brutto Regional Domestic Product, and Capital Expenditure 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT WAJIB PAJAK UNTUK BERPERILAKU PATUH (Stdudi Empiris Tax Payer Wajib Pajak Badan di KPP Pratama Batang) Iswari Rizqi Respati, 10.05.52.0128; Meita, Rachmawati
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

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Abstract

This study aims to examine and analyze of factors that affect tax payer intention to behave obediently. Population in this study is tax payer in KPP Pratama Batang. The selection for sampling method is convenience sampling or sampling which selection by easyer. The samples echievement is 86 respondents. Technique analyze for data is multiple linear regression. Finding of  this research indicated the effect of attitude and perceived behavioral control influential toward tax payer intention to behave obdiently, subjective norm not influential toward tax payer intention to behave obdiently.Keywords: Attitude, Subjective Norm, Perceived Behavioral Control, Intention, Tax Compliance
ANALISIS FAKTOR-FAKTORYANG MEMPENGARUHI PENYALURAN KREDIT PADA BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA Tri Ngayomi, 10.05.52.0149; 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

The aim of this study was to analyze the effect of deposit from third parties, capital adequacy ratio, non performing loan, return on assets and Bank Indonesia certificates. The research object is the Banking Companies listed on the Indonesia Stock Exchange (IDX) in year 2010 to 2012. Samples taken in this study were as many as 25 banking companies. The sampling technique used was purposive sampling. The method of analysis used in this study is that by using multiple linear regression method  requires normality test, the classical assumption examination which consist of multicollinearity test, heteroscedasticity test, and autocorrelation test and strength test models consisting of: coefficient of determination test and F test. Hypothesis testing using t- statistic. The results of this study indicate that the variable deposit from third parties showed significant positive effect to total of loans. The variable capital adequacy ratio, non performing loan, and Bank Indonesia certificates were not significant negative effect to total of loans. Return on assets variable is not significant positive effect to total of loans. Keywords: deposit from third parties, capital adequacy ratio, non performing loan, return on sssets, Bank Indonesia certificates, and Loans 
ANALISIS CORPORATE GOVERNANCE, AUDITOR EKSTERNAL DAN MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Stevani Septiana Intan Prabandari, 08.05.52.0032; Dwi Nugroho, Arief Himmawan
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

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Abstract

The objective of this study is to examine the influence of profitability, leverage, managerial ownership, institutional ownership, public ownership, and growth of firm to firm value among manufacturing sector which listed on Indonesia Stock Exchange. The population is 175 companies of manufacturing sector which listed on Indonesia Stock Exchange at period 2008 to 2010. Sample was chose using purposive sampling method amount to 55 companies. Technique test of data is by using multiple linear regression. The result indicates that profitability is significant positively influence the firm value. Thus, the result of those test provide support for the hypothesized. Managerial and public ownership is significant negatively influence the firm value. Leverage, institutional ownership, and growt of firm isn’t influence the firm value at all.Keywords: profitability, leverage, managerial ownership, institusional ownership, independent directors, growth of firm, and firm value, size company 
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PERGANTIAN KANTOR AKUNTAN PUBLIK PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Maya Yuliandari, 08.05.52.0049; Setyowati, Widhy
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 isa test management turnover, financial distress, Size of public account officer and size company on the analysisof factors-factors that affect the turn public accounting firm. In accordance with agency theory that a relationship exists when one part(the principal) hire another part(the agent) to perform a service, and then delegate decision-making authority to the agent. In this research, the researcher used purposive sampling and obtained 136sample firms. Using logistic regression analysis to explain the relationship between these variables. The results of the statisticalt test showed that only the financial distress affecting any change KAP, while management turnover, size of public account officer and size company does not affect the change of KAP.Keywords: auditor turnover, management turnover, financial distress, Size of public account officer and size company 
DETERMINAN KEPATUHAN WAJIB PAJAK BADAN INDUSTRI MANUFAKTUR (Studi Kasus di KPP Pratama Demak) Desy Nurkhasanah, 11.05.62.0003; Hardiningsih, Pancawati
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

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Abstract

This study aims to examine and analyze the effect of perceived behavioral control, financialcondition, the condition of its facilities and the organization climatic conditions on tax compliance body.The population in this study is the Corporate Taxpayers manufacturing industry in the territory ofDemak STO. Sample selection method used was convinience sampling / based coincidence. The dataanalysis technique used is multiple linear regression analysis.Based on the results of tests performed can be seen that the perception of behavioral control,financial condition, the condition of its facilities and the organization climatic conditions and asignificant positive effect on tax compliance entities, either partially or simultaneously.Keywords: perceived behavioral control, financial condition, the condition of its facilities, theorganization climatic conditions and compliance corporate taxpayers

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