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Students´ Journal of Accounting and Banking
Published by Universitas Stikubank
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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Articles 2,418 Documents
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PENGARUH ARUS KAS TERHADAP LIKUIDITAS INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2009-2013 Ari Wibowo, 11.05.52.0093; Lisiantara, G. Anggana
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to examine and analyze the effect of the cash flow for the companys liquidity consumer goods industry listed in Indonesia Stock Exchange (IDX) 2009-2013.  The population in this study is a financial statement that the consumer goods industry companies listed in Indonesia Stock Exchange (IDX) from 2009 -2013. The sampling technique in this research is by using purposive sampeling. While the data analysis techniques used in this study is multiple regression analysis. The research proves that: Cash flows from operating activities a significant positive effect on liquidity. Cash flows from investing activities not significant negative effect on liquidity. Cash flows from financing activities is not significant negative effect on liquidity.Keywords: Operating Cash Flow, Investment Cash Flow, Cash Flow Funding and Liquidity
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN WHOLESALE AND RETAIL TRADE YANG TERDAFTAR DI BURSA EFEK INDONESIA Febri Kristianingsih, 11.05.52.0095; Wardjono, Wardjono
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students Journal of Accounting and Banking

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Abstract

The study intends to determine the “ analysis of the factors that influence the capital structure in Wholesale and retail Trade companies that listed on the stock exchange Indonesia”. The population is all Wholesale and Retail Trade company in tock Exchange Indonesia Swith a sample of 33 companies and research over the period 2010 to 2013. This samples were taken inthis study is a total of 18 companies.the sampling techniques is used purposive sampling. The analyzer that is used in this research is multiple regression analysis. The results showed that the coefficient of determintion in this study is the adjusted R-square values of 27,3%. While for test F-test shows that, between current ratio (CR), the level of sales (TP), Company size (Size), business risk (ROE) togather effect the capital structure (DER). And partial hypotesis testing results show that there is positif effect of current ratio, the level of sales and business risk to capital structure. While for the size of the company negatively affect the capital structure.Keywords: Current Ratio, The level of Sales, Company Size, Return On Equity, Capital Structure
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LIKUIDITAS, UMUR PERUSAHAAN DAN FINANCIAL LEVERAGE TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Real Estate Dan Property Yang Terdaftar Di BEI Tahun 2010-2013) Ariani Rachmawati, 11.05.52.0097; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to find empirical evidence about the factors that affect the timeliness of financial reporting on Real Estate and Property companies listed in Indonesia Stock Exchange (IDX). In this study, the methods used in sampling was purposive sampling method. The dependent variable in this study is timely submission of financial statements, while the independent variable is profitability, firm size, liquidity, financial leverage and firm age. Data analysis tool used is descriptive statistics and methods of data analysis is logistic regression. The results of the study identified that profitability, firm size, significantly influence the timeliness of financial statements of the company, while the variable liquidity, financial leverage and firm age does not affect the timeliness of financial statements Real Estate & Property companies listed in Indonesia Stock Exchange (IDX).Keywords: Timeliness (timeliness), Profitability, Firm Size, Liquidity, Financial Leverage and Firm Age
ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INTELLECTUAL CAPITAL, DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Adhita Setya Nurhudha, 11.05.52.0100; Suwarti, Titiek
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students Journal of Accounting and Banking

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Abstract

This study examines the effect of corporate social responsibility and environmental performance of the companys financial performance. This research was conducted at the Indonesian Stock Exchange by using a go public manufacturing company as the unit of analysis. The sampling method used purposive sampling with the observation period from 2009 to 2013. Relationship and (or) influence between variable is described by using multiple regression analysis. The results showed that the corporate social responsibility and environmental performance has positive effect and significant to the companys financial performance. Whereas intellectual capital does not effect on the companys financial performance.Keywords: Corporate Social Responsibility, Intellectual Capital, Environmental Performance, and Financial Performance
FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN PAJAK DENGAN INDIKATOR TARIF PAJAK EFEKTIF (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2011-2013) Rezeqi Dwi Rachmasari, 11.05.52.0103; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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Abstract

The study examines the effect of firm size, leverage, profitability, fixed asset intensity, inventory intensity, and tax facilities toward tax management using effective tax rate indicator. This research was conducted in Indonesia Stock Exchange by using a go public manufacturing company as the unit of analysis. The research was conducted within purposive sampling method with the sample was taken from the period of 2011 to 2013. The sample collected includes 186 companies which satisfied some criteria. Analysis tool used multiple regression analysis. The result revealed that firm size, profitability, and tax facilities has negative effect and significant to the tax management. Other results revealed that the intensity of fixed assets and inventory intensity has positive effect and significant to the tax management. Whereas the leverage had no significant effect on tax management.Keywords: Tax Management, Effective Tax Rate, Firm Size
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI EFFECTIVE TAX RATE PADA PERUSAHAAN REAL ESTATE AND PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA Desy Yanuari Simarmata, 11.05.52.0105; Wardjono, Wardjono
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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This study aimed to analyze the effect of firm size, leverage, inventory intensity, profitability, fixed asset intensity, and independent commissioner to effective tax rate (ETR). The object of this study is on the Real Estate and Property Company listed on the Indonesia Stock Exchange (IDX) 2010-2013. The sampling method used is purposive sampling. The data analysis technique used is multiple linear regression. The results of this study indicate that the coefficient of determination values obtained Adjusted R Square of 0.359, this means the ability of the independent variable in explaining the dependent variable by 35.9%, while the rest of 64.1% is explained by other variables outside the model of this study. While the F test values obtained 11.717 > 2.19 and significant at 0.000 <0.05, the independent variables simultaneously influence on the dependent variable. From the results of hypothesis testing showed that the variable Leverage has a significant positive effect on ETR. And profitabilty has a significant negative effect on ETR. While on the Size, Inventory Intensity, Fixed Asset Intensity, and Independent Commissioner showed no effect on the ETR.Keywords: Firm Size, Leverage, Inventory Intensity, Profitability, Fixed AssetIntensity,Independent Commissioner, and Effective Tax Rate
PENGARUH STRUKTUR AKTIVA, UKURAN PERUSAHAAN, PROFITABILITAS, DAN PERTUMBUHAN ASET TERHADAP DEBT TO EQUITY RATIO PADA PERUSAHAAN REAL ESTATE DAN PROPERTY DI BEI TAHUN 2010-2013 Okty Anindias Sari, 11.05.52.0111; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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Abstract

This study aimed to examine and analyze the influence of Structure Asset, Size, Profitability and Growth Assets for Debt to Equity Ratio in Real Estate and Property companies listed in Indonesia Stock Exchange in 2010-2013. The population used in this study is the Real Estate and Property companies listed in Indonesia Stock Exchange ( IDX ) during 2010-2013. Sampling method used is purposive sampling, with a total sample of 116 companies.The research data analysis using multiple linear regression starting with test data normality, the classical assumption test consisting of multicoloniarity test, test and test heterokadasitas autocorrelation. Further testing of the strength of the model by using the coefficient of determination and F test of hypothesis testing using t test with significance at 5 % alpha. The test results showed that the variable structure assets negative and a significant on the Debt to Equity Ratio, Size positive and no significant on the Debt to Equity Ratio, Profitability positive and significant on the Debt to Equity Ratio and Growth Asset positive and no significant on Debt to Equity Ratio.Keywords: Structure Asset, Size, Profitability, Growth Assets and Debt to Equity Ratio
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, INTENSITAS MODAL DAN LIKUIDITAS TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN REAL ESTATE AND PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA Ivon Alfa Dara, 11.05.52.0114; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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Abstract

This study examines the effect of profitability, leverage, size, capital intensity and liquidity of the accounting conservatism on the real estate and property companies listed on the Indonesia Stock Exchange. This study used purposive sampling method in sample selection, the criteria for a sample of the real estate and property companies listed in Indonesia Stock Exchange (IDX) during the period 2010-2013. Based on these criteria, obtained a sample of 188 companies over a four-year observation period. Or influence the relationship between variables and is described by using logistic regression analysis. The results showed that the variable profitability and capital intensity and a significant positive effect on the variable accounting conservatism. Variable leverage and liquidity variables and no significant negative effect on accounting conservatism. And variable positive effect size was not significant.Keywords: Conservatism in Accounting, Profitability, Leverage, Company Size, Capital Intensity, and Liquidity
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI EFFECTIVE TAX RATE PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2013 Shinta Dewi Permatasari, 11.05.52.0115; Wardjono, Wardjono
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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This study aims to analyze of factors that affect the effective tax rate on banking companies listed on the stock exchange Indonesia 2010-2013. The population in this study is a banking company that is listed on the stock exchange Indonesia 2010-2013. The sampling technique using purposive sampling method. Hypothesis testing using multiple linear regression analysis with the Statistical Product and Service Solutions. Hypothesis testing results prove that the institusional investors significant positive effect on effective tax rate. Independent commisioner significant negative effect on effective tax rate. Debt structure, profitability, and size is not a significant negative effect on effective tax rate.Keywords: Effective Tax Rate, Institutional Investors, Independent Commissioner, Debt Structure, Profitability, Size
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KREDIT PERBANKAN DI INDONESIA PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010 - 2013 Irnila Intan Permata Dewi, 11.05.52.0118; Aini, Nur
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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This study aims to analyze and examine the factors that affect bank credit in Indonesia. The population in this study is a banking company that is listed on the Indonesia Stock Exchange during the observation period 2010-2013. The sampling technique using purposive sampling method. Hypothesis testing using multiple linear regression analysis with the Statistical Product and Service Solutions. Hypothesis testing results prove that the Third Party Fund (DPK) significant positive effect on credit, while the Capital Adequacy Ratio (CAR) and non-performing loan (NPL) significant negative effect on credit. Statutory Reserves (GWM) is not a significant positivefor credit.Keywords: Third Party Fund, Capital Adequacy Ratio, Non-Performing Loan, Statutory Reserves, Credit

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