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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
 35   36   37   38   39 
ANALISIS PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN REAL ESTATE DAN PROPERTY DI BURSA EFEK INDONESIA Fani Pandansari, 10.05.52.0073; Wardjono, Wardjono
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 was conducted to test and analyze the influence of the Current Ratio, Total Asset Turnover, Gross Profit Margin, Net Profit Margin, Return on Equity, Debt to Equity Ratio effect on profit growth in the real estate and property companies listed on the Stock Exchange in 2010-2012. The population used is a real estate company that went public on the Stock Exchange in 2010-2012, the number of samples by using purposive sampling technique was about 132 companies. Types of data used are secondary data , such as financial statement data in 2010-2011 and ICMD. The data analysis technique used is multiple linear regression. Normality test indicates that the data are normally distributed research. Test multicollinearity, heteroscedasticity test and autocorrelation test in the classical assumption that the variable was not found to deviate. The results showed that the CR, GPM, ROE variable and DER significant positive effect on profit growth, while TAT and NPM showed no significant effect on profit growth. GPM variable has a significant negative effect on profit growth.Keywords: Current Ratio, Total Asset Turnover, Gross Profit Margin, Net Profit Margin, Return on Equity, Debt to Equity Ratio and Profit Growth
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN LQ 45 DI BURSA EFEK INDONESIA Ana Wahyuningrum, 10.05.52.0202; 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 analyze the factors that influence capital structure. Such factors are profitability (ROA), the structure of assets (tangibility), sales growth, firm size, and likuidity (CR) either through parsial to capital structure at company Indeks LQ 45 which enlisted in BEI. Period of research started from year of  2010-2012 (3 year). This study uses secondary data sources of the data derived by the Indonesia Stock Exchange with a tree year study period. Sampling was purposive sampling method. Data analysis using classic assumption test, multiple linear regression analysis, coefficient of determination, F test and t test, profitability (ROA), the structure of assets (tangibility), sales growth, firm size, likuidity (CR), as independent variabels and capital structure as dependent variabel. The results showed that profitability (ROA), the structure of assets (tangibility), and sales growth negative and significantly affect the capital structure so the hypothesis is rejected, likuidity (CR) negative and significantly affect the capital structure so the hypothesis is rejected. firm size affect the capital structure so the hypothesis is accepted.Keywords: Capital Structure, Profitability, The Structure of Assets, Sales Growth, Firm Size, Likuidity
PENGARUH RETURN ON ASSET, PRICE EARNING RATIO, EARNING PER SHARE, DEBT TO EQUITY RATIO DAN PRICE TO BOOK VALUE TERHADAP HARGA SAHAM PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BEI Adam Satria Widyanto, 09.05.52.0076; Susilowati, Yeye
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 aimed to examine the effect of Return on Assets ( ROA ), Price Earning Ratio ( PER ), Earning Per Share ( EPS ), Debt To Equity Ratio ( DER ), and price to book value ( PBV ) of the stock price of companies included in LQ - 45 categories listed in Indonesia Stock Exchange IDX. The population is the entire company LQ - 45 In Indonesia Stock Exchange ( IDX ) with 45 companies and penlitian during the period 2009 to 2012. Samples taken in this study were as many as 26 companies. The sampling technique was purposive sampling. Analysis tools used in this research are Linear Regression Analysis. The results showed that the coefficient of determination in this study is the value of Adjusted R Square of 95.9 %. While the test statistic f -test shows that the Return on Assets ( ROA ), Price Earning Ratio ( PER ), Earning Per Share ( EPS ), Debt To Equity Ratio ( DER ), and price to book value ( PBV ) jointly influence significant impact on stock prices. Partial hypothesis test results showed that there is a positive effect between price earning ratio ( PER )  Earning Per Share ( EPS ) Debt To Equity Ratio ( DER ) and price to book value ( PBV ) on stock prices. As for the Return on Assets ( ROA ) showed a negative influence on stock prices.Keywords: Return on Assets ( ROA ), Price Earning Ratio ( PER ) , Earning Per Share ( EPS ),   Debt To Equity Ratio ( DER ), and Price to Book Value ( PBV ) and Stock Price
PENGARUH KINERJA KEUANGAN PERBANKAN TERHADAP HARGA SAHAM Irawan Endhardianto, 10.05.52.0193; 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

In this study population taking banking companies listed on the Stock Exchange in the period 2008 - 2012, with sampling using purposive sampling method was obtained as much as 116 samples. Based on the research that has been done it can be seen Adequancy Capital Ratio (CAR) and a significant positive ef fect on stock prices. Therefore , the first hipothesis (Hl): CAR positive effect on the stock price, is accepted. Return on Assets risked ( RORA ) and is a significant positive effect on stock prices. Thus the second hypothesis (H2 ): RORA positive effect on stock prices, declined. Operating Expense to Operating Income (OEOI) and a significant positive effect on stock prices. Thus the third hypothesis (H3): OEOI positive effect on stock prices, acceptable. Earning per Share (EPS) and a signi ficant positive effect on stock prices. Therefore, the fourth hypothesis (H4 ): Earnings per Share (EPS) positive ef fect on stock p rices, acceptable. Loans to Deposits Ratio (LDR) Positive effect on stock prices. Therefore, the fifth hypothesis (H5): LDR positive effect on stock prices " acceptable.Keywords: Adequancy Capital Ratio, Return on Assets risked, Operating expense to Operating Income, Earnings Per Share, Loan to Deposit Ratio and Stock Price
FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR (Studi empiris pada perusahaan manufaktur di BEI tahun 2010-2012) Sheilla Amanda, 10.05.52.0174; 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 find empirical evidence the size of firm, the size of the client company, the growth rate of the client company, the financial condition of the client company, audit opinion, and audit fee that influence the auditor switches in Indonesia. The data used is the companies listed in Indonesia Stock Exchange (IDS) in 2010-2012 with a total sample of 144 companies. The data collection method used is purposive sampling. Data were analyzed using logistic regression. The result showed that the audit fee has a significant positive effect on auditor switches. While  the growth rate of the client company, the financial condition of the client company and the audit opinion has a positive effect and no significant on auditor switches, and the size of firm and the size of the client company has negative effect and no significant on auditor switches.Keywords: Auditor switches, the size of firm, the size of the client company, the growth rate of the client company, the financial condition of the client company, audit opinion dan audit fee
DETERMINASI EKONOMI PEMILIHAN KEBIJAKAN PENILAIAN PERSEDIAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009-2012 Afna Hasufa Faisyar, 10.05.52.0102; Suwarti, Titiek
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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Abstract

To choose accountancy rules, firms are influenced by both microeconomic and macroeconomic situation. This research tries to observe some economic factors that may be can influence firms to choose accountancy rules in appraising theirinventory whether average method and/or First In First Out Method. This research is analyzed by using logistic regression. The factors tested in this research are the size of the firms, leverage, liquidity, and earning before taxes. Inview of the importance of accountants role in choosing inventory valuation method, so I add this factor in this research. The result of this research shows that the size of the firm proved significantly influences management to choose inventory valuation method while leverage, liquidity, earning before taxes, and accounting conservatism is not proved significantly influence management to choose inventory valuation method.Keywords: Inventory Valuation Method, leverage, liquidity, earning before taxes, accounting conservatism
PENGARUH DEBT TO EQUITY RATIO INVESMENT OPPORTUNITYSET DAN PROFITABILITAS TERHADAP KEBIJAKAN DEVIDEN DENGAN LIKUIDITAS SEBAGAI VARIABEL PEMODERASI (Studi Pada Sektor Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2005-2012) Nur Asih, 10.05.52.0205; 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 aim of this study is to examine the effect of the Debt to Equity Ratio,Invesment Opportunity Set and Profitability to Devidend Policy with Liquidity as a Moderating Variable.The present study used purposive sampling tecnique and sample derived from manufacturing company distributed devidend period 2005-2012. Result : DER and IOS does not significantly influence on dividend policy.ROA could significantly influence on dividend policy and likuidity could be used as moderating variable between ROA and DPR.Keywords: DER, IOS,. ROA, CR, DPR
ANALISIS EMPIRIS PERGANTIAN KANTOR AKUNTAN PUBLIK SETELAH ADA KEWAJIBAN ROTASI AUDIT (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI periode 2009-2011) Anjar Winarmoko, 11.05.62.0005; Kartika, Andi
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 institutional ownership , public ownership, boards of commissioners, share growth, replacement of the board of directors, leverage, ROE and firm size may affect the auditors reputation companies listed in Indonesia Stock Exchange ( IDX ) in the turn of a public accounting firm.The sample in this study is a manufacturing company that is listed on the Indonesia Stock Exchange from 2009-2011. Methods of data collection in this study was purposive sampling method, which is based on specified criteria. Based on purposive sampling method, the total sample was 22 companies. This hypothesis was tested using logistic regression analysi.,The results show that Public ownership, board of commissioners, share growth, replacement of the board of directors, leverage, ROE size and reputation of the company auditor does not significantly influence the turn of the Public Accounting Firm (KAP).Keywords : institutional ownership, public ownership, boards of commissioners, share growth, replacement of the board of directors, leverage, ROE, firm size and auditor reputation
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERBANKAN INDONESIA (Studi Kasus pada Bank yang Terdaftar di BEI periode 2010-2012) Vonnica Octanty Mudhityasari, 11.05.62.0014; Badjuri, Achmad
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 reseach is to examine influence of Capital Adequacy Ratio, Non Performing Loan, Loan to Deposit Ratio, Net Interest Margin, Operating Expense to Operating Income and Earning Assets Quality through Return On Assets of public banking listed at Indonesian Stock Exchange during 2010-2012. Population of this research are Commercial Bank that resgistered in Indonesian Stock Exchange from 2010 till 2012. Data on this research are coming from Indonesian Stock Exchange (ISX). Sample are choosen by purposive sampling method at least 27 company. Data’s test technique by using multiple linear regression analyze. The results showed that the Net Interest Margin has a positive effect on Return On Assets and Operating Expenses to Operating Income negatively affect the Return On Assets. While the Capital Adequacy Ratio, Non-Performing Loans, Loan to Deposit Ratio and the Earning Assets Quality has no effect on Return On Assets.Keywords: Capital Adequacy Ratio, Non Performing Loan, Loan to Deposit Ratio, Net Interest Margin, Operating Expense to Operating Income, Earning Assets Quality and Return On Asset 
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PENELITIAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009 – 2012 Andryana Riajayanti, 11.05.62.0001; Maryono, Maryono
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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The Research purposes are to examine the Corporate Social Responsibility and Good Corporate Governance effects for company values with agency and stkaeholder’s theory.The subject from this research is Manufacturing Company that active and regularly issuing annual report which related to Corporate Social Responsibility program and Good Corporate Governance mechanism in four years within 2009 – 2012, and obtains 17 manufacturing companies. Whereas the Good Corporate Government divided through four proxies, are managerial ownership, institutional ownership, independent commisioner, and audit comittee. This research is using purposive sampling and documentary methode. After all, the data will be analize using qualitative descriptive. Data was collected through the website of the manufacturing company-related, and through www.idx.co.id.The results shows that CSR has a positive effect, while the four variables related to corporate governance negatively affects the value of the company. This suggests for further research in order to add support in the corporate governance variables and adding the sample to the research subjects.Keywords: Corporate Social Responsibility, Good Corporate Governance, and Company Values

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