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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
 37   38   39   40   41 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK BADAN (Studi Empiris pada Perusahaan Industri yang Terdaftar di Kantor Pelayanan Pajak Pratama Tegal) Nikoriski, 10.05.52.0180; Meita Oktaviani, Rachmawati
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 Research aim to to test and analyse attitude, intention, condition of finance, company facility, and organizational climate to Tax Compliance. Population in this research is tax professional which is Taxpayer deputizing residing in Kantor Pelayanan Pajak Pratama Tegal. This research use intention of tax professional to tax compliance, condition of finance to tax compliance, company facility to tax compliance, and organizational climate to tax compliance as independent variable and Tax Compliance as dependen variable. Method election of sampel the used is purposive sampling with criterion for example professional tax which have worked in minimum company one year and have filled SPT. used Sampel counted 42 responder. Data analysis conducted by using analysis of regression linear with program of SPSS 16. Result of this research indicate that pursuant to result of conducted test as follows : Intention have an effect on positive to Tax Compliance, condition of finance have an effect on positive to Tax Compliance, company facility have an effect on negativity to Tax Compliance and organizational climate have an effect on positive to Tax Compliance. Keywords: intention of tax professional to Tax Compliance, condition of finance, company fasilits, organizational climate, compliance of body Iease
FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN LABA (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di BEI) Arif Nur Rakhim, 07.05.52.0164; Wardjono, Wardjono
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

The purpose of this study is to examine and analyze the effect of the Current Ratio, Debt Equity Ratio, Inventory Turn Over, Return On Equity effect on profit growth in the manufacturing companies listed on the Stock Exchange in 2010-2011. Population used is a manufacturing company that went public on the Stock Exchange in 2010-2011, the number of samples by using purposive sampling techniques were as many as 127 companies. Types of data used are secondary data, such as financial statement data ICMD 2010-2011. Tool using multiple regression analysis. The results showed that the return on equity effect on profit growth. This condition occurs because the ratio between net income compares with total assets. This ratio measures how much of the operating income earned from each dollar of assets owned by the company. Debt to Equity ratio effect on profit growth. This condition occurs because the ratio is the ratio of total liabilities (debt) to total capital owned. The higher capital used to finance the debt the more likely it is expected to generate a profit, because the company is considered to be able to resolve its debt with its equity. Current ratio is not significant effect on earnings growth. This condition occurs because the lower the ratio, the more it does not likuit company in running its operations, so that the profit down. Liquidity in this study was high, with an average of 227.47%, which means a lot of idle funds. Invetory turnover effect on profit growth. This condition occurs ratio is the ratio of the activity that is intended to measure up how much the effectiveness of the company in doing its resources, especially its capital. Keywords: Return On Equity, Debt Equity Ratio, Current Ratio, Inventory Turn Over, and Profit Growth
ANALISIS FAKTOR–FAKTOR YANG BERPENGARUH TERHADAP HARGA SAHAM (Studi KasusPada Perusahan Manufaktur Yang Terdaftar di BursaEfek Indonesia) Tahun 2009 - 2012 Lena Rohayati, 08.05.52.0045; Nurhayati, Ida
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 discusses the influence of the relationship of ROA, EPS, PER, and DER on stock prices, using the object manufacturing company. Sample used was recorded at 116 companies, using purposive random sampling technique. The analytical method used is multiple linear regression analysis method. The analytical tool used was SPSS. Results T-test shows that the variables ROA and EPS has a positive and significant effect on stock prices, while the PER and DER variable has a positive effect and no significant effect on stock prices. Keywords: ROA, EPS, PER, DER and Stock Price
FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN AWAL PADA PERUSAHAAN YANG MELAKUKAN PENAWARAN UMUM PERDANA DI BURSA EFEK INDONESIA PERIODE 2008-2013 Ahmad Fauzi, 09.05.52.0068; Puspitasari, Elen
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 was conducted to determine the factors that influence initial returns. This study examined the size of the company, profitability, financial leverage, firm age, proportion of ownership of existing shareholders, auditor reputation, underwriter reputation, and price earning ratio of the initial return. This study uses secondary data from the companys initial public offering in 2008 to 2013 were collected by purposive sampling method. Analysis using multiple linear regression analysis. The results found that company size, financial leverage, firm age, underwriter reputation, and price earning ratio and no significant positive effect on initial returns. profitability, proportion of ownership of existing shareholders, auditor reputation and significant negative effect on the initial return. Keywords: profitability, leverage, proportion ofownership ofexisting shareholders, auditor reputation, underwriter reputation andinitial return 
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN HUTANG, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN A.Muhajir Ariano, 09.05.52.0147; Poerwati, Rr. Tjahjaning
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 managerial ownership, institutional ownership, debt policy, profitability, and firm size on dividend policy. The population in  this study is the manufacturing companies listed on the stock exchanges of Indonesia from 2009-2012. The samples in this study were taken by the method of pooling the data. Data were analyzed by using the kolmogorov-smirnov test for normality, the classical assumption, koofisiendeterminasi test, F-test and test hypotheses. The results of this study are significant positive effect of managerial ownership on dividend policy, institutional ownership is not a significant positive effect on dividend policy, debt policy is not a significant positive effect on dividend policy, Profitability significant positive effect on dividend policy, significant positive effect of firm size on dividend policy. Keywords: dividend policy, managerialownership, institutional ownership, debt policy, profitability, size ofthe company
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK (STUDI EMPIRIS PADA UMKM YANG TERDAFTAR DI DINAS KOPERASI DAN UMKM KABUPATEN PATI) Heru Saputro, 09.05.52.0153; Kartika, Andi
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 tax paying awareness, knowledge and understanding of tax laws, a good perception of the effectiveness of tax systems, level of confidence in the Government and Legal System and the quality of service tax against the will of the different objects that SMEs. The population in this study are all registered SMEs in the department of cooperatives and SMEs starch district . Sampling was done by using the Convenience Sampling. The results of this study can be summarized as follows : awareness of the tax paying significant positive effect on the willingness to pay taxes, knowledge and understanding of tax laws is not significant positive effect on the willingness to pay taxes, a good perception of the effectiveness of the tax system over a significant positive effect on the willingness to pay taxes, level of confidence in the Government and Legal System negative effect no significant effect on the willingness to pay taxes, taxation of service quality significant negative effect on the willingness to pay taxes.Keywords: Awareness paying taxes, knowledge and understanding of tax laws, a good perception of the effectiveness of tax systems, level of confidence in the Government and the legal system and the quality of the tax service
ANALISIS FAKTOR PAJAK DAN FAKTOR LAIN YANG BERPENGARUH TERHADAP TINGKAT HUTANG PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE TAHUN 2010-2012 Diana Panca Wardani, 09.05.52.0169; Kartika, Andi
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 factor analysis of tax and financial factors which affect the level of debt. The population in this studyis a manufacturing company that is listed on the Indonesia Stock Exchange 2010-2012. The samples in this study were taken by purposive sampling method. Data were analyzed using skewness normality test, the classical assumption, koofisien determinasi test, F-test and test hypotheses. The result of this study is the effect on leverage is corporate tax, profitability and past debt, IOS where as no effect on leverage is non-debt tax shield and tax shield.Keywords: corporate tax rate, non-debt tax shield, IOS, Profitability, Tax Shield, past debt, leverage
PENGARUH PROFITABILITAS, STRUKTUR ASET, DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL Wisnu Aji Nugroho, 10.05.52.0001; Wahyudi, Djoko
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 examine and analyze the effect of profitability, asset structure and growth in sales of capital structure in companies listed in Indonesia Stock Exchange (IDX) 2011-2013. The population in this study are all Manufacturing company located in IDX (Indonesia Stock Exchange) 2011-2013. The sampling technique was done by purposive sampling, sampling. Based on purposive sampling obtained a sample of 63 perusahaan. Teknik data analysis used is multiple linear regression analysis. Based on the test results it can be concluded that the variables negatively affect the profitability of capital structure, asset structure and the positive effect on sales growth capital structure. Keywords: profitability, assetstructure, sales growth and capital structure
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2012 Ermi Astutik, 10.05.52.0007; Nurhayati, Ida
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 corporate governance mechanisms on the financial performance of the company. Financial performance calculated using the ROE, while good corporate governance mechanism is determined by the audit committee variables, managerial ownership, institutional ownership, and proprsi independent board. The sample in this study are all companies listed on the Indonesia Stock Exchange in 2010-2012. The samples used were 240 companies per year were taken by purposive sampling. Methods of analysis of this study uses multiple regression and simple regression SPSS 19. These results indicate that the audit committee and a significant positive effecton financial performance, managerial ownership and no significant negative effecton the performance of financial, institutional ownership and a significant positive effect on financial performance, independent Commissioner and no significant negative effecton financial performance.Keywords: corporate good  governance, audit committee, managerial ownership, ownership instutisional, independent commissione
ANALISIS PENGARUH CASH RATIO, GROWTH OF SALES, FIRM SIZE, DAN DEBT TO EQUITY RATIO TERHADAP DIVIDEND PAYOUT RATIO (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2012) Catur Wahyu Antoni, 10.05.52.0015; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
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Abstract

The purpose of this research is to analyze the influence of Cash Ratio, Growth of Sale, Firm Size, Debt to Equity Ratio toward Dividend Payout Ratio. The population this research is the companies listed which on the Indonesian Stock Exchange on 2009-2012. The sampling technique is using purposive sampling and obtain the sample of 179 companies. Company data subsequently tested with normality, multicollinearity, autocorrelation and heterokedastisity. Subsequent researchers used multiple regression to determine the relation between those variable. The results showed Cash Ratio, Growth of Sales, Firm Size, Debt to Equity Ratio is a significantly toward Dividend Payout Ratio with the adjustment R2 of 9,8%. Based on the test result it can be concluded that Cash Ratio is not a significant positive effect on Dividend Payout Ratio. Growth of Sales and Firm Size is a significant positive effect on Dividend Payout Ratio. Whereas Debt to Equity Ratio not a significant negative on Dividend Payout Ratio.Keywords: Cash Ratio, Growth Of Sales, Firm Size, Debt to Equity Ratio, Dividend Payout Ratio

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