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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 BIAYA MODAL EKUITAS (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI) Septian Ardi Prabowo, 10.05.52.0187; 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 was to analyze the effect of voluntary disclosure and earnings management to information asymmetry and cost of equity with the perspective of agency theory and signaling theory. As per agency theory and the theory of agency conflict resolution signal to signal to the user information needs of enterprise information.This study research used purposive sampling to select a sample with a sample of 66 companies listed in Indonesia Stock Exchange (BEI) in the period 2010-2012. The analysis used is multiple regression analysis. Results of studies using regression proves that voluntary disclosure does not significantly negatively to the asymmetry of information,earnings management is positively significant effect on information asymmetry, information asymmetry does not significant positively effect to cost of equity, voluntary disclosure does not significantly negatively affect to cost of equity, earnings management is positively significant effect on the cost of equity. Keywords: Voluntary Disclosure, Earnings Management, Information Asymmetry, Cost of Equity  
PENGARUH GAYA KEPEMIMPINAN DAN DISIPLIN KARYAWAN TERHADAP KINERJA KARYAWAN (Studi Kasus Pada PT. Bank Tabungan Pensiunan Nasional, Tbk Cabang M.T. Haryono Semarang) Mohtar Basuki, 04.2502.0043; Lestariningsih, Endang
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

Performance (performance) is the result of the quality and quantity of work achieved by an employee in carrying out their duties in accordance with the responsibilities assigned to him. Factors affecting the achievement of the performance consists of many factors, among which style of leadership, discipline employees. Based on the factors that support the performance of the employees in this study took the title “Pengaruh Gaya Kepemimpinan dan Disiplin Karyawan Terhadap Kinerja Karyawan Pada PT. Bank Tabungan Pensiunan Nasional, Tbk Cabang M.T. Haryono Semarang”(Case Study OnPT. Bank Tabungan Pensiunan Nasional, Tbk Cabang M.T. Haryono Semarang). Analysis of data using qualitative and quantitative analysis which include test validity, reliability testing, multiple regression, the coefficient of determination and test hypotheses include the t test and F test.Keywords: Leadership Style, Work Discipline, employee performance
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN DANA BAGI HASIL TERHADAP PENGALOKASIANBELANJA MODAL Gagas Tyas Rudatin, 09.05.52.0042; Kartika, Andi
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to test the influence of local revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK) and DBH (DBH) of the Allocation of Capital Expenditure. The population in this study is the government district / town in Central Java consists of 35 regencies / cities 2009-2011. This study uses secondary data secondary taken from the Central Bureau of Statistics (BPS) of Central Java 2009-2011. Testing this hypothesis using multiple linear regression with t test, F test, and the coefficient of determination. Research results show that the PAD and DAU significant positive effect on capital expenditures. DAK is no significant positive effect on capital expenditures, and while DBH negatife insignificant effect on capital expenditures. For local government is expected to further improve and attention DAK components and DBH in order to increase the allocation for capital expenditure that can be added. Keywords: capital expenditures, the General Allocation Fund, Special Allocation Fund, revenue, revenue sharing
PENGARUH PERILAKU WAJIB PAJAK TERHADAP PENGGUNAAN E-FILLING Nurul Laili Asmi, 10.05.52.0172; Badjuri, Ahmad
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
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Abstract

This study aimed to examine the effect of perceived usefulness, Perceived ease of use, attitude toward using, Perceived usefully, User satisfaction of the User E-fillimg. The research method used in this research is descriptive associative method, sampling using convenience samplingand analysis used is multiple regression. Regression analysis showed that the perceived usefulness, Perceived ease of use, attitude toward using, Perceived Usefully does not have a significant effect on Use E-filling, while User satisfaction significantly affecton UserE-filling. Keywords: Perceived Usefulness, Perceived Ease of Use, Attitude Toward Using, Perceived Usefully, UserSatisfaction of the User E-filling
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI HARGA SAHAM PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Rini Ratnawati, 06.05.52.0023; Wardjono, Wardjono
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
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Abstract

This study aims to determine the effect of variable ROE, EPS, PER, Size, and CR on stock prices in mining companies listed on the Indonesian Stock Exchange (BEI). The population is the entire mining company in Indonesia Stock Exchange (IDX) the number of 134 companies and the period of 2009-2012. Samples taken in this study were 95 companies that are not consecutive - participated. The sampling technique used was purposive sampling. The analytical tool used in this study is the Multiple Linear Regression Analysis. The results showed that the coefficient of determination in this study is the value of Adjusted R Square of 21.9%. As for the test statistic F-test shows that the ROE. EPS, PER, Size, and CR together - the same effect on stock prices. And partial hypothesis testing results show that there is a significant positive effect of EPS on stock prices. As for the ROE, Size and CR positive effect was not significant. Keywords: Return on Equity, Earnings Per Share, Price Earning Ratio, Size, Current Ratio and stock price
PENGARUH PERTUMBUHAN PENJUALAN, NON DEBT TAX SHIELD, DEBT SERVICE CAPACITY, DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2011-2013 Fandi Nur Hendrawan, 10.05.52.0168; Indarti, MG. Kentris
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
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Abstract

This research aims to examine and analyze the influence of sales growth, non-debt tax shield, debt service capacity, capital structure and profitability in manufacturing companies listed on the Indonesia stock exchange (IDX) during 2011-2013. The population in this research is the population in this research is a company manufacturing in BEI (Indonesia stock exchange) from 2011-2013. The technique of sampling conducted in purposive sampling, sampling. Based on purposive sampling obtained samples as much as 62 companies. Data analysis technique used was multiple linear regression analysis. Based on the test results it can be concluded that non-debt tax shield variables affect positive toward the capital structure. While the variable sales growth and debt service capacity has no effect on the companys capital structure and profitability of the negative effect of capital structure of the company "was accepted, meaning that the higher the profitability of the companys capital structure, then it will decrease. Keywords: salesgrowth, non-debt tax shield, debt servicecapacity, profitabilityandcapitalstructure  
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERBANKAN SYARIAH DENGAN PERBANKAN KONVENSIONAL YANG TERDAFTAR DI BANK INDONESIA (Studi Empiris pada Perusahaan Perbankan yang terdaftar di Bank Indonesia Tahun 2010-2012) Temmy Muhas Pribadi, 10.05.52.0150; Maskur, Ali
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
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Abstract

This study aims to determine the Comparative Analysis of Financial Performance of Islamic Banking with Conventional Banking Registered in Bank Indonesia. The population in this study is a banking company that is listed in the 2010-2012 Indonesian banks. The samples in this study were taken by purposive sampling method. Data were analyzed using Independent sample t test. The results showed that the CAR, NPL, and LDR significant difference between Islamic banking and conventional banking. only variable ROA and BOPO were no significant differences between Islamic banking and conventional banking. The test as a whole is represented by performance variables showed that there was no significant difference between Islamic banking and conventional banking. However, the overall performance of Islamic banking is better than the conventional banking banking in the study period.Keywords: CAR, ROA, NPL, LDR, BOPO
ANALISIS DAMPAK MERGER DAN AKUISISI TERHADAP KINERJA KEUANGAN PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BEITAHUN 2007-2010 Fajar Setia Budi, 10.05.52.0152; Anggana Lisiantara, Greg
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
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Abstract

This study analyzes the impact of mergers and acquisitions on the financial performance of non-financial companies listed on the Stock Exchange in 2007-2010. This research was conducted at the Indonesian Stock Exchange by using the unit of analysis of non financial companies that have go public. The sampling method used purposive sampling with the period of the study in 2007-2010. The purpose of this study was to determine the changes in the companys financial performance before and after mergers and acquisitions. Measurement of company performance measured by financial ratios include the Current Ratio, Total Asset Turn Over, Debt To Equity Ratio, Net Profit Margin, Return On Investment, Return On Equity and Earnings Per Share. Analyses were performed using the Wilcoxon Signed Ranks Test. The results show that financial performance is measured by the Current Ratio, Total Asset Turn Over, Debt To Equity Ratio, Net Profit Margin, Return on Investment, Return on Equity and Earnings Per Share shows no significant difference between before and after mergers and acquisitions. Keywords: Mergers, Acquisitions, Financial Performance
ANALISIS PENGARUH NET PROFIT MARGIN, RETURN ON ASSETS, DEBT TO EQUITY RATIO, RETURN ON EQUITY DAN CURRENT RATIO TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Luluk Badriyah, 10.05.52.0079; Srimindarti, Ceacilia
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
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Abstract

The  objective  of  the  study  is  to  examine  the  effect  ofNet Profit Margin (NPM), Return on Assets (ROA), Debt to Equity Ratio (DER), Return on Equity (ROE) and Current Ratio (CR)on Stock Prices. This study was taken because there are still differences between the research study with each other. This research was conducted using secondary data. Population in this research was  insurance  company  obtained  from  share  which  was  listed  and  “go  public”  in Indonesian Stock Exchage period 2010-2012. Sampling technique used was purposive sampling. There is 70 companies that can be analysed. This study is analyzed by using multiple regression. The  multiple  regression  shows  that Net Profit Margin significant positive effect on stock price, Return on Assets significant positive effect on stock price, Debt to Equity Ratio haven’t significant positive effect on stock price, Return on Equity haven’t significant negative effect on stock price, and  Current Ratio haven’t significant positive effect on stock price. Keywords: NPM, ROA, DER, ROE and Stock Price
IMPLEMENTASI PENCATATAN KEUANGAN PADA PENGUSAHA MIKRO-KECIL DI KECAMATAN MRANGGEN-DEMAK Martini Rahayu, 10.05.52.0069; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
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Abstract

The research aims to describe on how big and how many of laundry service and motorcycle wash service entrepreuners who comprehend and implementing the finance recording that appropriate with the Finance Accounting Standard. The purpose of the research are: 1) To recite the comprehension of the Micro-Small entrepreuners about finance recording on the business, 2) To recite whether the Micro-Small entrepreuner in Mranggen subdistrict of Demak are implementing or coducting the finance recording from business transaction or not. From this research , we found there are 31 laundry service and 79 motorcycle wash in Mranggen Subdistrick of Demak. The analysis tool of the research is statistic Descriptive. Result of the research is on the from of precentage which later described for easy to be understood. The respondents confessed that they are less comprehend with the finance recording of their business. There is 45% respondends who are less comprehend, 26% are comprehend about the finance recording and thr rest or 29% of the are barely comprehend about the finance recording. The number of recpondents who are less and barely comprehend about the finance recording have the limitation of education, most of them are only graduated from elementary school. The diffilculty of implementating the finance recording are 47% of the responding said that they are having diffulculty in implementating the record, 34% said it is very difficult for them to implement it, 18% they are not having any diffulculties in implement it, and 1% said it is not difficult in implementing the finance recording of this business. Keywords: implementation, finacial accounting, and micro service entrepreneur

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