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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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PENGARUH KEPEMILIKAN MANAGERIAL, KEBIJAKAN HUTANG, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN (Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia) Dwi Cahyaningrum, 10.05.52.0089; Wahyu Widati, Listyorini
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 the company in general is for profit. company also expects continuous growth to maintain the viability of the company, who will also have to provide greater welfare to its shareholders. Therefore, companies need to implement a dividend policy that benefits both the company and the shareholders. The purpose of this study was to determine the effect of managerial ownership, debt policy, profitability, and firm size on dividend policy (Case Study In Banking Companies Listed in Indonesia Stock Exchange). The population in this study are all banking companies listed Exchange Indonesia Stock Exchange (IDX). Sample selection techniques using Purpose Sampling methods. The analytical tool used is multiple linear regression. The results showed that managerial Ownership significant negative effect on the House of Representatives. Policy Debt significant positive effect on the House of Representatives.Significant positive effect on the profitability of the House. Negative effect of firm size is not significant to the House. Keywords: managerial ownership, debt policy, profitability, firm size and dividend policy
PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, KEBIJAKAN DIVIDEN, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2010-2012 Endy Fidiyatmoko, 10.05.52.0091; Lisiantara, Greg Anggana
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 companys goal is to optimize the long -term value of the company. This study aimed to examine the effect of investment decisions, financing decisions, dividend policy, profitability, firm size on firm value. This study uses secondary data from annual reports obtained from BEI corner, www.bapepam.go.id and www.idx.co.id as well as from the Indonesian Capital Market Directory (ICMD). The samples were selected using purposive sampling technique to the study period 2010-2012. Data were analyzed using multiple linear regression analysis. The results of hypothesis testing showed that (1) the investment decision has a positive effect on firm value. (2) The decision of funding has a positive effect on firm value. (3) the dividend policy has no effect on firm value. (4) Profitability positive and significant effect on firm value. (5) Firm size has no effect on firm value. Keywords: investment decisions, financing decisions, dividend policy, profitability, firm size and firm value
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN/KOTA PROVINSI JAWA TENGAH TAHUN 2008-2012 Habibi Anggoro Kusumo, 10.05.52.0104; Jaeni, Jaeni
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 aimed to examine the effect of GDP, inflation, population and the hotel and restaurant tax to the Local Revenue (PAD) in the District / City of Central Java Province. This study aimed to examine the effect of GDP, inflation, population and the number of hotel to the Local Revenue (PAD) in the District / City of Central Java Province. In this study population used was the whole area in the district / city of Central Java province in 2008-2012. This data is taken from BPS Central Java. The sampling technique using purposive sampling. Mechanical testing data is to use a multiple linear regression analysis. The analysis showed that the variables GDP and Number of Hotels as the independent variables have a significant influence and inflation has a significant negative effect on the Local Revenue. While the variable Population has no significant effect on the Local Revenue. Keywords: PAD, GDP, Inflation, Population, Number of Hotels
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA Nurul Hidayati, 10.05.52.0118; 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

This study aims to determine the effect of ROI, EPS, DER, SIZE , and CR on stock prices of mining companies listed on the Indonesia Stock Exchange ( IDX ). The population is the entire mining companies in Indonesia Stock Exchange ( IDX ) the number of 66 companies and research over the period 2009 to 2011 . Samples taken in this study is as much 22perusahaan . The sampling technique used was purposive sampling . The analytical tool used in this study is Multiple Linear Regression Analysis. The results showed that the coefficient of determination in this study is the value of Adjusted R Square of 82.2 % . As for the statistical test of the F - test shows that, between ROI, EPS, DER, SIZE, and CR simultaneously affect the stock price . And partial hypothesis testing results show that there is a significant positive effect between ROI , EPS , and the SIZE of the stock price . As for DER, and CR positive effect was not significant. Keywords: Return On Investment, Earning Per Share, Debt To Equity Ratio, size, Current ratio end Stock Price
PENGARUH CORPORATE GOVERNANCE, KOMPENSASI RUGI FISKAL, RETURN ON ASSETS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE Djuni Setiana, 10.05.52.0124; Setyowati, Widhy
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 examines the effect of Corporate Governance, fiscal lost compensation, Return on Assets, Leverage and firm’s size to Tax Avoidance. Corporate Governance are showed from compotition of Independen Commisioner and Audit Comite. This research was conducted at the Indonesian Stock Exchange by using a go public and listing manufacturing company as the unit of analysis during periode from 2010 to 2012.Data are used on this study is secondary data be obtained from Indonesia Stock Exchange (IDX) a financial statements and Indonesian Market Directory data type of manufacturing company during periode from 2010-2012. The sampling method used purposive sampling with the observation periode from 2010-2012. Relationship and influence between variable is described by using multiple regression analysis. The results showed that the compotition of independen commissioner and fiscal lost compensation has positive effect and significant to the tax avoidance. Whereas the audit comite, return on asset, leverage and firm’s size had no significant effect on tax avoidance. Keywords: Corporate Governance, Fiscal Lost Compensation, Firm’s size and Tax Avoidance
KAJIAN FAKTOR-FAKTOR YANG MEMPENGARUHI PENYALURAN KREDIT PERBANKAN: STUDI KASUS PADA PD. BPR DI JAWA TENGAH PERIODE 2011-2012 Umirotul Fauziah, 10.05.52.0127; Masdjojo, Gregorius N.
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 analyze factors which affect the Credit that granted by bank, especially in Regional Rural Banks Company, Central Java. These factors include the Customer Saving, Capital Adequacy Ratio, Non Performing Loan and the Inter-bank Liabilities. In this study, researchers used purposive sampling and obtain samples of 24 banks. The data used in the form of quarterly financial statements. The method used in the estimation is panel data regression analysis. software used in the data processing is Eviews 7.0. The results of the panel data estimation using Fixed Effect method (FEM) indicates that the customer saving positive and significant effect on the Credit, Capital Adequacy Ratio  has significant negative effect on Credit, while the Non Performing Loan and Inter-bank liabilities Loans has not significant effect on the PD BPR in Central Java, 2011-2012. Keywords: Customer Saving, Capital Adequacy Ratio, Non-Performing Loans, Inter-Bank Liabilities and Credit
PENGARUH GOOD CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN YANG MENGIKUTI PROGRAM CORPORATE GOVERNANCE PERCEPTION INDEX DAN TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2010-2012 Ahmad Hasan Deni Prakasiwi, 10.05.52.0133; 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

Implementation of good corporate governance (GCG) is needed to maintain public confidence in the consistency and a company. This study aims to examine and analyze the effect of good corporate governance, ownership structure and firm size on firm performance. The population in this study are all programs that follow the companys corporate governance index preception CGPI 2010-2012. Sampling technique is purposive sampling, sampling. Based on purposive sampling obtained a sample of 52 companies. Data analysis technique used is multiple linear regression analysis. Based on the test results it can be concluded that the positive effect of good corporate governance on firm performance (ROA). Good corporate governance can increase the confidence of investors to invest that will also have an impact on the companys performance improved. Managerial ownership structure negatively affect firm performance (ROA). The level of managerial ownership is too high agency problems due to conflicts of interest between managers and shareholders of the company will decrease the performance of the company. Firm size has no effect on firm performance (ROA). This means that the size of the companies had no effect on the level of performance of the company.Keywords: corporate governance, ownership structure, company size and company performance
ANALISIS PERBEDAAN HARGA SAHAM DAN VOLUME PERDAGANGAN SAHAM SEBELUM DAN SESUDAH EX-DEVIDEND DATE DI BURSA EFEK INDONESIA Sri Yenti Naibaho, 10.05.52.0189; Parmono Hadi, Teguh
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 analyze the difference between the stock price and trading volume activity on the ex-dividend date announcement  in the Indonesian Stock Exchange, by taking a sample of 50 companies. The sample from this  research was divided into two, they areincreasing dividend and decreasing dividend. Research period 20 days are divided into two periods of 10 days before and 10 days after the ex devident date. The methods used in this research is event  study will that observe the price movement and trading volume activity in the capital market. The results indicate that at the significant level of 5%,  there are 2 periods that still generates a significant share price difference on the increasing dividend, they are the 10th day and the 7th day after and before ex-devidend date. Whereas the increase devidend was not making a significant difference to the tranding volume activity,  and the dividend decrease,  stock price and tranding volume activity does not reveals a significant difference. The final conclusion is that stock price will negatively reacted to the announcement of increasing dividend at the ex-dividend date and positively reacted to the announcement of the decreasing dividend at the ex-dividend date. Keywords: Ex-Devidend Date, Stock Prices, Trading Volume Activity
PENGARUH PAJAK REKLAME TERHADAP PAD DAN PAJAK DAERAH KABUPATEN/KOTA DI JAWA TENGAH TAHUN 2010-2013 Tikaninda Kumaladewi, 10.05.52.0191; Setyowati, Widhy
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 Advertising Tax,PAD and Tax District / town in Central Java from 2010 to 2013. The population in this study is a local government district / town in Central Java province, amounting to 35. Data analyzed in this paper is a secondary data with census method derived from documents district budget realization report / town in Central Java province obtained from the Site Director General Equilibrium Local Government Finance on the Internet (www.djpk.depkeu.go.id). From this budget realization report obtained data on the number of realizations Advertisement Tax, Revenue (PAD) and Local Taxes in 2010 and 2013.Teknik data analysis used is multiple linear regression analysis. Based on the test results can be result that advertisement tax positive effect on local revenues, the higher the received advertisement tax, regional income will also increase. Advertisement tax positive effect on local taxes, the higher the received advertisement tax, local tax will also increase. Keywords: Advertising Tax, revenue and Local Tax
ANALISIS FAKTOR-FAKTOR YANG MEPENGARUHI HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Dandun Prayitna, 11.05.52.0198; 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

This study was conducted to determine the analysis of the factors that affect the price of shares in manufacturing companies in Indonesia Stock Exchange. This research was conducted at the companies listed on the stock exchanges of Indonesia. Data derived from the audited financial statements in IDX and ICMD. The samples in this study were taken by using purposive sampling method. From the results of research conducted by multiple linear regression analysis method is known that CR significantly positive effect on stock prices, then H1 : Liquidity significant positive effect on stock prices received. ROE no significant effect on stock prices, then H2 : Profitability significant positive effect on stock prices on the decline. Sales growth is not a significant effect on stock prices, then H3 : Sales pertumbuan significant positive effect on stock prices on the decline. EPS significant positive effect on stock prices, then H4 : EPS significant positive effect on stock prices received. Keywords: stock price, Liquidity, Profitability, Sales Growth, Earning Per Shere

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