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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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DETERMINAN KINERJA SISTEM INFORMASI AKUNTANSI DENGAN MODERASI KOMPLEKSITAS TUGAS Nisa Kamela, 10.05.52.0009; 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 analyze the factors that affect the performance of accounting information systems with variable user participation information systems, the ability of users of information systems, training and user education information systems moderated by task complexity. The population and the sample is PD BPR BKK in Central Java and Yogyakarta. The number of BPR available in Central Java and Yogyakarta in 1242 covers much of central and branch offices. Sampling technique used was accidental sampling. Data retrieval techniques by means of a questionnaire spread. The analysis technique used is multiple linear regression analysis and to examine the effect of moderating variables used models of the absolute value of the difference between the independent variables. These results indicate that user participation information systems significant positive effect on the performance of SIA. The ability of information systems users significant negative effect on the performance of SIA. Training and user education system not significant negative effect on the performance of SIA. Participation information system users significant positive effect on the performance of SIA with moderation task complexity. The ability of users of information systems is not significant positive effect on the performance of SIA with moderation task complexity. Training and user education system not significant negative effect on the performance of SIA with moderation task complexity.Keywords: information system user participation, the ability of users of information systems, training and user education information system, the complexity of the task 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN KANTOR AKUNTAN PUBLIK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012) Martiana Sani, 10.05.52.0006; 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

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Abstract

This study aimed to examine the effect of the KAP size, financial distress, stock ownership, management changes, and audit opinion on auditor changes. The issue of independence is the main cause of the auditor changes is mandatory in Indonesia. Auditor changes can occur because of regulations requiring compulsory and can happen voluntarily. The data used in this study is data companies listed in Indonesia Stock Exchange in 2010-2012. The research used proporsive sampling and obtain a sample of 45 data the reseach. The data reseach then tested by logistik regression using SPSS 19 application to test the effect of the KAP size, financial distress, stock ownership, and managemen changes, and audit opinion on auditor changes. The results of this study indicate that the audit opinion significantly has effect on auditor changes, while the KAP size, financial distress, stock ownership, and management changes do not have effect on auditor changes.Keywords: Auditor changes, KAP size, financial distress, stock ownership, management changes and audit opinion 
PENGARUH KINERJA GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, PROFITABILITAS, FINANCIAL LEVERAGE, DAN REPUTASI AUDITOR TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG MENGIKUTI PROGRAM CORPORATE GOVERNANCE PERCEPTION INDEX Awaludin Akbar, 10.05.52.0002; 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

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Abstract

Earnings management is the manager of a deliberate attempt to manipulate the financial statements within the limits permitted by accounting principles with the aim of providing misleading information for the users of the financial statements for the benefit of the manager. This study aimed to examine the effect of good corporate governance performance, firm size, profitability, financial leverage, and the reputation of the auditor on earnings management.This study used secondary data from the 52 sample companies that follow the corporate governance program preception CGPI index 2010-2012. The dependent variable in this research is earnings management, while the independent variable is the performance of good corporate governance, company size, profitability, leverage, and auditor reputation. Analysis using multiple linear regression analysis.Test results found evidence that (a) good corporate governance and significant negative effect on earnings management. (b) the size of the company and no significant negative effect on earnings management. (c) profitability and significant positive effect on earnings management. (d) financial leverage has a positive effect on earnings management. (e) the auditors reputation and a significant positive effect on earnings management.Keywords: corporate governance performance, firm size, profitability, financial leverage, auditor reputation and earnings management 
PENGARUH CAPITAL ADEQUACY RATIO (CAR), PERFORMING LOAN (NPL), ANTAR BANK PASIVA (ABP), DAN DANA PIHAK KETIGA (DPK) TERHADAP PENYALURAN KREDIT PD BPR JAWA TENGAH Vhaffrixca Aiffani, 10.05.52.0096; Masdjojo, Gregorius N.
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

Bank is the financial institution possessing function as the financial intermediary. Bank accepts the money savings from the society and then redistributes them upon the credit. The credit distribution creates opportunity to complete investment, distribution, and also the consumption of good and service, considering that the entire activities are related to the money usage. This research uses PD BPR in Central Java in 2012 (by annual). The analysis technique used is doubled linier regression, whereas the hypothesis test uses t-test to examine the variable influence jointly upon the significance level of 5%. Based upon the research, there is a result that the Capital Adequacy Ratio (CAR) has a positive and not significant effect, the Non-Performing Loan (NPL) has no effect on bank lending. While Interbank Liabilities (ABP) and Third Party Funds (DPK) a significant positive effect on lending PD BPR. To increase lending should perform optimally fund raising, optimizing the usability of financial resources (capital) owned, and have a good credit management that NPLs are in a low level and within the limits required by Bank Indonesia.Keywords: the banking credit distribution, Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Interbank Liabilities (ABP), and Third Party Funds (DPK) 
PENGARUH STRUKTUR KEPEMILIKAN, TINGKAT PROFITABILITAS, TINGKAT LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP RISK MANAGEMENT DISCLOSURE (Studi Survei pada Perusahaan Perbankan yang Listing di Bursa Efek Indonesia Tahun 2012-2013) Vera Dwi Intan Findiyani, 10.05.52.0033; Suwarti, Titiek
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 purpose to investigate the influence of ownership structure, level of probability  and the level of leverage on the disclosure of risk management of the banking industry in Indonesian Stock Exchange listing. Independent variable in this study is the ownership of domestic institutions, public ownership, level of probability and the level of leverage. The dependent variable in this study is the disclosure of risk management. The sample used in this study is a secondary data derived from the Indonesian Stock Exchange (BEI), the annual report of the banking industry in Indonesian Stock Exchange listing of the years 2012 and 2013. Samples were taken by using purposive sampling method. The samples used were 31 Bank. The method of analysis in this study using multiple regression. The results of this study indicate that the level ownership of institutions, public ownership, level of profitability, leve of leverage, and firm size does not effect the disclosure of risk management.Keywords: Disclosure of risk management, ownership structure, profitability, levegare, Firm Size, stakeholder theory and agency theory
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY ( Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Vaya Sekar Kemala, 09.05.52.0171; 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

One of the qualitative characteristics of financial reporting was relevant, that its realization can be seen from the timeliness of reporting. Timeliness could be judging from the audit delay,which is the lenght of time from a company fiscal year end to the date of auditor’s report. The purpose of this study was to determine the influence of company size, profitability, solvency and size of public accountant to audit delay. Sampling purposive sampling technique that uses the selection of samples by certain criteria so that the sample in this research were obtained as many as 95 manufacturing company listings on IDX in 2010-2012. This research data analysis methods are descriptive analysis, the assumption of normality test, test of classical models, and test hypotheses. The results showed partial testing, showed a significant effect on the profitability of the audit delay. On the other hand, the size of the company, solvency and size of public accountant do not have any influence towards audit delay.Keywords: Audit Delay, the size of the company, profitability, solvability, size of public accountant 
PENGARUH GOOD CORPORATE GORVERNANCE, STRUKTUR KEPEMILIKAN, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI CORPORATE GORVERNANCE PRECEPTION INDEX (CGPI) PERIODE 2010-2012 Lusi Extaliyus, 10.05.52.0129; Indarti, M.G. Kentris
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 is a study that examines the effect of Good Corporate Gorvernance, ownership structure, and firm size on financial performance in the Company registered in Corporate Gorvernance Preception Index (CGPI)  year period 2010-2012. The sample used in this study is a company registered in Corporate Gorvernance Preception Index  (CGPI) 2010-2012. The research method sample was purposive sampling, the number of samples obtained 60 Company. The analysis used is multiple linear regression and test the classical assumption of normality test, multicollinearity, autocorrelation test, test heterokedastisitas, the coefficient of determination test, F test, and the test statistic t. These results indicate that the variable of Good Corporate Gorvernance significant positive financial performance, managerial ownership significant positive effect on financial performance, Institutional Ownership is not significant positive effect on financial performance and firm size is not a significant positive effect on financial performance.Keywords: Good Corporate Gorvernance, ownership structure, company size and Return on Equity
PENGARUH PERTUMBUHAN PENJUALAN, PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PERBANKAN YANG TERCATAT DI BURSA EFEK INDONESIA (BEI) PERIODE 2008-2012 Widiastuti Rukmini Wulansari, 10.05.52.0195; Suwarti, Titiek
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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This study aimed to examine the effect of sales growth, profitability, liquidity, and firm size on capital structure on banking companies listed in Indonesia Stock Exchange (IDX) with the perpesctive of trade-off theory models. This study used purposive sampling and obtain a sample of 27 sample companies. Secondary data was obtained through IDX (Indonesian Stock Exchange), the annual report on banking companies listed in Indonesia Stock Exchange (IDX) in 2008-2012. The method of analysis used multiple linear regression analysis to explain the relationship between these variables. The results of this study indicate that all the independent variables simultaneously, namely sales growth, profitability, liquidity and firm size affect the dependent variable is capital structure. Whreas in partial, sales growth and profitability significant positive effect on capital structure, liquidity and firm size variables not significant negative effect on capital structure.Keywords: Sales Growth, Profitability, Liquidity, Firm Size, and Capital Structure 
FAKTOR-FAKTOR YANG MEMPENGARUHI KREDIT PERBANKAN (Studi pada Bank Umum yang Terdaftar di Bursa Efek Indonesia Periode 2010-2012) Frida Indriyani, 10.05.52.0008; 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 aims to analyze the factors that effect bank credit, which includes the Third Party Funds (TPF), Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), and Return on Assets (ROA).The population used in this research are banking companies listed on the Indonesian Stock Exchange 2010-2012. And to importance the research used samples with the method of“purposive sampling”, so the result is 28 banks that met the criteria. The method used in this research is multiple regression analysis. Based onthe results of the partial test banks listed on the Indonesian Stock Exchange indicates that the variable TPF have positive and significant effect to the credit. While the variable CAR have negative and insignificant to the credit.Variable NPL and ROA have positive and insignificant effect to the credit.Keywords: Credit, Third Party Funds (TPF), Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Return On Assets (ROA) 
PENGARUH PROFITABILITAS, LIKUIDITAS, TANGIBILITY, NON-DEBT TAX SHIELD, DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2012 Indah Nurhayati, 10.05.52.0125; Indarti, M.G. Kentris
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 is a study that examines the effect of profitability, liquidity, tangibility, Non-Debt Tax Shield, and Sales Growth to Capital Structure Manufacturing Company listed on the Indonesia Stock Exchange Period 2010-2012. This study also uses control variables Firm Size is measured by LN (total assets). The sample used in this study are listed Manufacturing Company in Indonesia Stock Exchange Period 2010-2012. Pengambilan sampel method used in this study was purposive sampling. The sample used by 49 companies. Data analysis tool used is multiple linear regression Ordinary Least Squares (OLS). These results indicate that profitability and liquidity variables significant negative effect on the capital structure, variable tangibility and non-debt tax shield is not significant negative effect on capital structure, variable sales growth effect is not significant and positive. This study also shows that the variable Firm size as control variables significant positive effect on capital structure.Keywords: Capital Structure, Profitability, Liquidity, tangibility, Non-Debt Tax Shield, and Sales Growth 

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