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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
 47   48   49   50   51 
PENGARUH STRUKTUR AKTIVA, PROFITABILITAS, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN, DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Dewiayu Wulandari, 11.05.52.0179; 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 identify and analyze the influence of the structure of assets, profitability, company size, sales growth, and business risk to the capital structure of the manufacturing companies listed in Indonesia Stock Exchange. The sampling method used purposive sampling to study the year 2011 up to 2013. Based on these criteria, obtained a sample of 207 companies. However, in this sample there are outliers that should be excluded from the sample, as many as eleven companies. This, the final number of samples that can be observed as many as 196 companies. Influence the relationship between variables and is described by using multiple linear regression analysis. The results of this study indicate that the asset structure, the size of the company, sales growth, significant positive effect on the capital structure, and profitability of significant negative effect on the capital structure. While the business risk doesn’t effect the capital strukture.Keywords: Capital Structure, Asset Structure, Profitability, Company Size, Sales Growth, and Business Risks
PENGARUH KARAKTER EKSEKUTIF, KARAKTERISTIK PERUSAHAAN, DAN DIMENSI TATA KELOLA YANG BAIK TERHADAP TAX AVOIDANCE DI BURSA EFEK INDONESIA (Pada Perusahaan Manufaktur Tahun 2011-2013) Fitri Retno Dewy, 11.05.52.0077; 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

The purpose of this study was to analyze the influence of corporate risk, size, leverage, sales growth, nol, multinational company, institutional ownership, the proportion of independent board, quality audit, the comite audit on the tax avoidance. The population of this research is manufacturing companies listed in Indonesian Stock Exchange in 2011-2013. The sampling technique used purposive sampling. Researchers used multiple regression to determine the relationship between these variables. The results showed that 47,6% of independent ability in explaining tax avoidance. Quality audits significant positive effect on tax avoidance. Corporate risk, leverage, nol and proportion of independent board significant negative effect on tax avoidance. While the size of the company, sales growth, multinational company, institutional ownership and audit committee has no effect on tax avoidance.Keywords: Risk, Size, Leverage, Sales Growth, NOL, Multinational Company, Institutional Ownership, The Proportion of Independent Board, Quality Audit, Audit Committee, Tax Avoidance
PENGARUH DEWAN KOMISARIS, PERTUMBUHAN, PENDANAAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PEMILIHAN AUDITOR EKSTERNAL Dita Septiana Sari, 11.05.52.0099; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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Abstract

This research is to test and analyze the effect of Board of Commissioners, the company growth, the external financing of the election, the institusional ownership and the effectiveness of Audit Comittee for external auditors on the manufacturing companies that go public in Indonesia.The population in this reseacrh are companies that includes in the manufacturing sector which is registered in the Indonesian Stock Exchange (BEI) in 2011-2013. As many as 101 companies selected sample with using purposive sampling technique. The analysis technique using logistic regression.The research results showed that BOC significant effect on the selection of the external auditor quality. While the company growth, external financing, the institusional ownership and effectiveness of Audit Comittee are not significant influence to selection of the external auditor.Keywords: Board of Commissioners, Company Growth, External Financing, Institusional Ownership, Effectiveness of Audit Comittee, Selection of External Auditors
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN MEMBAYAR PAJAK PADA WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS Afifah Ezra Ermida, 11.05.52.0094; 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

This research to showed factors that affect enforcement for paying taxes. As these factors is realization of  tax paying, awareness of tax paying, knowlodge and understanding of tax regulations, a good perception of the effectiveness taxation system, and the confidence level of the government system and law. The sampling method used random sampling. Relationship and influence between variable is described by using multiple regression analysis. The hypothesis test showed that the awareness of tax paying, knowlodge and understanding of tax regulations, a good perception of the effectiveness of taxation system significant positive effect of enforcement for paying taxes. While the confidance level of the government system and law are not significant to enforcement for paying taxes.Keywords: Enforcement for Paying Taxes, Awareness of Tax Paying, Knowlodge and Understanding of Tax Regulations, A Good Perception of The Effectiveness of Taxation System, The Confidence Level of The Government System and Law  
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP EFFECTIVE TAX RATE PADA PERUSAHAAN WHOLESALE AND RETAIL YANG TERDAFTAR DI BURSA EFEK INDONESIA Helena Chintya R.D, 11.05.52.0140; Wardjono, Wardjono
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 aims to determine Size, Profitability, Leverage, Capital Intensity Ratio, Inventory Intensity and Independent Commissioner of Effective Tax Rate Wholesale and Retail Trade companies listed on the Indonesia Stock Exchange. Population in this study are Wholesale and Retail companies listed on the Indonesia Stock Exchange. Sampling methods using purposive sampling period from 2010 to 2013. Tools of analysis used Multiple Regression Analysis to explain the related between variabels influence. The results showed that Size have negative not significant , Profitability have negative significant , Leverage have negative significant, Capital Intensity Ratio have negative significant, Inventory Intensity have positive significant, and Independent Commissioner have positif not significant to Effective Tax Rate. Keywords : Size, Profitability, Leverage, Capital Intensity Ratio, Inventory Inensity,  Independent Commissioner and Effective Tax Rate.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT JUDGMENT (Studi Kasus Pada Pemeriksa BPK Perwakilan Provinsi Jawa Tengah) Nusabela, 11.05.52.0031; Badjuri, Achmad
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 aims to analyze the influence of experience on audit, audit expertise, understanding of the code of ethics, the complexity of the task, obedience pressure and time budget pressure on audit judgment on BPK Representatives of the Province of Central Java. The population of this research are all auditor who have followed Education and Training of Financial Possion of Auditor and 2 years minimal job experience as auditor on BPK. Sampling was counducted using a purposive sampling method and total of  samples is 95 respondens. Primary data collection method used is multiple regresion model. The results showed that the skills audit significant positive effect on audit judgment, understanding the code of ethics is not a significant positive effect on audit judgment. Pressure and time budget pressure obedience significant negative effect on audit judgment. while the complexity of the task of auditing experience and significant negative effect on audit judgment.Keywords: Audit Experience, Audit Expertise, Ethics Orientation, Task Complexity, Obedience Pressure, Time Budget Pressure, Audit Judgment
PENGARUH PERGANTIAN MANAJEMEN, UKURAN PERUSAHAAN, UKURAN KAP, DAN OPINI AUDITOR TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK Fia Anggraeni, 11.05.52.0146; Poerwati, Rr.Tjahjaning
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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Abstract

This research investigates the effect of management change, firn size, KAP size, and the auditors opinion to auditor changes. This research was conducted in the Indonesia Stock Exchange using manufacturing companies that have gone public. The sampling method is using purposive sampling with the research period 2012-2013. It was acquired 98 companies for sample of each year with the total testing sample are 196 companies (2 years). Hypothesis testing is done by logistic regression method. The results showed that management changes , firm size, KAP size, and the auditors opinion do not affec to auditor changes.Keywords: Auditor Changes, Management Changes, Firm Size, KAP Size, and Auditors Opinion
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KINERJA KEUANGAN BANK UMUM YANG TERDAFTAR DI BEI Awit Dwi Saputri, 12.05.62.0012; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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Abstract

The purpose of this reseach is to examine influence of Loan to Deposit Ratio, Earning Assets Quality, Good Corporate Governance, Net Interest Margin, Operating Expense to Operating Income, Capital Adequacy Ratio, Company Size, and BI Rate through Return On Assets of public banking listed at Indonesian Stock Exchange during 2011-2013. Population of this research are Commercial Bank that registered in Indonesian Stock Exchange from 2011 till 2013. Data on this research are coming from Indonesian Stock Exchange (BEI) and Financial Services Authority of Indonesia (OJK). 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 Good Corporate Governance and Net Interest Marginhas a positive effect on Return On Assets. Operating Expenses to Operating Income and Company Size negatively effect the Return On Assets. While the Loan to Deposit Ratio, Earning Assets Quality, Capital Adequacy Ratio, and BI Rate has no effect on Return On Assets. Keywords: Loan to Deposit Ratio, Earning Assets Quality, Good Corporate Governance, Net Interest Margin, Operating Expense to Operating Income, Capital Adequacy Ratio, Company Size, and BI Rate Through Return On Assets
PENGARUH TINGKAT KESEHATAN BANK BERDASARKAN METODE RGEC TERHADAP RETURN SAHAM PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA TAHUN 2010-2013 Niken Agustianingrum, 11.05.52.0153; 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 test the effect of the bank based methods rgec on stock returns in the banking company 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 credit risk and liquidity risk significant negative effect on stock returns. Market risk and earning is not a significant positive effect on stock returns. Good corporate governance and capital is not a significant negative effecton stock returns.Keywords: Credit Risk, Liquidity Risk, Market Risk, Corporate Governance, Earnings, and Capital, Stock Returns
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN MODAL INTELEKTUAL (Studi Pada Perusahaan Go Public Yang Tergabung Dalam Indeks LQ45 Tahun 2011 Sampai 2012) Muari Sahlan, 11.05.52.0051; Srimindarti, Ceacilia
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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Abstract

The purpose of this study was to analyze the effect of firm characteristics on the level of intellectual capital disclosure. This analysis uses the independent variable is the size of the company, profitability, leverage, business age, ownership structure, independent and dependent variable level of disclosure of intellectual capital. The sample used is secondary data from the Indonesia Stock Exchange ( IDX ) that the Annual Report of listed companies in LQ45 and listing in 2011 and 2012 in IDX . Samples were taken by purposive sampling method , and who meet the criteria for sample selection. The samples are 59 companies. The results of the analysis is based on the use of all the independent variables indicate that the size of the company have a significant effect on the disclosure of intellectual capital , while profitability , leverage , listing age , ownership structure , and independent commissioner had no significant effect on the disclosure of intellectual capital.Keywords: Intellectual Capital Disclosures, Firm Size, Profitability, Leverage, Listing Age, Ownership Structure, and Independent Commissioner

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