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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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Faktor-Faktor yang Mempengaruhi Struktur Modal pada Perusahaan Manufaktur Go Public di Bursa Efek Indonesia Tahun 2006-2008 Kumarsono Hadi, 0835030505; Wardjono, Wardjono
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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Abstract

The purpose of this study was to examine and analyze the effect of asset structure, profitability, sales growth and firm size on capital structure. The samples in this study were 54 companies in the manufacturing sector recorded in the Indonesia Stock Exchange (IDX) of the years 2006-2008, there were as many as 162 observasi. In order to test this hypothesis in this study used multiple regression. The results of this study show that: (1) The structure of assets (tangibility of assets) have a positive and significant impact on the capital structure of the company, ie, the greater the structure of assets (tangibility of assets) will increase the companys capital structure. (2) Profitability expected to have a significant negative effect on the capital structure of the company accepted, meaning that every an increase in profitability, it will be followed by a decrease in its capital structure. (3) Sales growth does not affect the capital structure of the company. (4) firm size (firm size) does not affect the capital structure of the company. Suggestions for subsequent researchers, how the impact of capital structure on the performance itself perusahaan. Therefore, other researchers who are interested in the issue of capital structure manufacturing companies can develop this research in order to determine the impact of the companys capital structure that is used to company performance.Keywords: asset structure, profitability, sales growth, firm size and capital structure.
FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA Fabian Asri, 0935030513 Roni; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

The  goal  of  this  research  is  to examine  the  influence  of  company  factors toward income smoothing practice among listed companies at Indonesian stock exchange during 2008-2010.  The  factors  being  examined  are company  size,  financial  leverage,  institution ownership,  and  profitability.  The  population  in this research uses 204 manufacturing company listed  in  Indonesian  stock  exchange  during 2008-2010.  The  sample    also  uses  a  purposive sampling  technique.  The  data  analysis  for  this research  is  using  spss  17,0 for windows.  Eckel index  is  used  to  spesificate  income  smoothing practice.The  result  of  this  research  shows  that size  of  company  has  significant  influence  to income  smoothing  practice.  But, financial leverage,  institutional ownership  and profitability  variables  do  not  have  significant influence to income smoothing practice.Keywords: company  size,  financial  leverage, institution  ownership,  profitability  and  income smoothing practice.
PENGARUH DESENTRALISASI, PARTISIPASI ANGGARAN, INFORMASI ASIMETRI DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL PADA IKIP PGRI SEMARANG Ambar Mulyani, 0835030726; Maryono, Maryono
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

The role is very big budget for managers, both at the time of the preparation of the work program, the current implementation, as well as assessment of the realization of the activities. Based on the background of problems that have been outlined in advance, it can be seen that the problems faced by IKIP PGRI Semarang is less optimal managerial performance, which is visible from the unit budget realization report showing that the budget set by the realization yet achieved optimally.This study aimed to examine the effect of decentralization, participatory budgeting, information asymmetry and organizational commitment on managerial performance in IKIP PGRI Semarang. In this study population was drawn line managers comprised of middle managers and managers IKIP PGRI Semarang low at 99 people, with a total sample size of 34 respondents. The analytical tool used in this study is Multiple Linear Regression Analysis, which previously tested the validity and reliability, as well as the classic assumption test normality. Decentralization on managerial performance showed a positive effect, meaning that if there is a match between decentralization is applied to the needs of decision-makers to support quality decision to be taken and may ultimately improve managerial performance in IKIP PGRI Semarang. Participation budgeting positive influence on managerial performance. Information asymmetry negatively affect managerial performance, means that the higher the asymmetry of information provided by the manager, the more it will degrade the performance of management. Positively influence organizational commitment on managerial performance is significantly positive.Kata Kunci: Desentralisasi, partisipasi anggaran, informasi asimetri, komitmen organisasi dan kinerja manajerial
ANALISA PENGARUH RASIO KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN Naniek Rahmawati, 0835030724; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

This research is to examine the effect of the CAR, RORA, BOPO and LDR ratio on stock prices at the banking company listed on the Stock Exchange.The population in this study are listed banking companies in Indonesia Stock Exchange (BEI) in 2007-2010. Sampling technique using a purposive sampling technique according to established criteria contained 22 samples. Analysis technique used is multiple regression analysis.The results showed that the ratio RORA had positive influence stock prices, the ratio of CAR had negative influence,while the ratio BOPO, and LDR hadn’t influence on stock prices.Keywords: CAR, RORA, OEOI, LDR , Stock Price.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN Sri Rahayu, 0835030723; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

The purpose of this study to analyze the factors that affect dividend policy, which includes profitability ratios (ROA), liquidity (CR), solvency (DER), and activity (ATO).The population in this study is a manufacturing company listed on the Indonesia Stock Exchange and the sample period 2007-2010 is the company distributing dividends in 2008-2010. Of firms that enter the criteria in the study sample was 37 manufacturing companies. The analysis used in this study is the Multiple Linear Regression.The results of this study, independent of the four factors studied (ROA, CR, DER, ATO) ROA variables that have a significant positive impact on dividend policy, while the other variables CR, DER, and the ATO does not affect the dividend policy (DPR).Keywords: DPR, ROA, CR, DER, ATO.
PENGARUH EVA, RI, EARNINGS, DAN AKO TERHADAP RETURN SAHAM Hendra Imam Saputra, 06.05.52.0100; Indarti, MG. Kentris
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

The success of a company in maintaining its existence did not escape the influence of the role of financial managers and financial decisions that have been made. If the company has a goal to double the shareholder value, the measure used to assess the performance of the company, should have a direct connection with the return received by shareholders.Formulation of the problem of this study was to determine the influence of EVA, RI, Earnings and Operating Cash Flow Return on stock. The population in this study is a manufacturing company listed on the Stock Exchange in the year 2006 to 2008. The number of samples obtained are as many as 67 companies during the 3 years of observation, using purposive sampling technique. The analysis of the test data used is multiple linear regresion.Based on these results it can be concluded that the EVA, RI, and Operating Cash Flow does not have a significant effect on stock return. Earnings while having a positive impact on Stock Return.Keywords: EVA, RI, Earnings, Operating Cash Flow, and Return on Stock.
PENGARUH PRAKTIK CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Siti Wahyuningsih, 07.05.52.0139; Susilowati, Yeye
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh praktik  corporate governance, yang terdiri dari kepemilikan manajerial, kepemilikan institusional, dan komite audit terhadap manajemen laba. Objek dari penelitian ini adalah perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2006-2008.Nilai Adjusted R2 dari mekanisme corporate governance terhadap manajemen laba sebesar 51%. Dengan demikian, untuk dapat mengurangi tindakan manajemen laba, perusahaan dapat menerapkan mekanisme corporate governance dengan baik.Kata Kunci: kepemilikan manajerial, kepemilikan institusional, komite audit dan manajemen laba
FAKTOR YANG MEMPENGARUHI HARGA SAHAM PADA PERUSAHAAN PERBANKAN DI INDONESIA Eka Nurfiani, 08.05.52.0149; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

The purpose of this research is to emperically study factors that affect stock prices in perbankkan company listed on the stock exchange Indonesia. Population of this research are go public firms on Indonesia Stock Exchange (ISX) during the periode of 2008 to 2010.The samples are obtained by using purposive sampling method. The statistic method being used is multiple linear regression with the model being tested previously in classic assumptions.The result indicate that partially loan to deposit, return on equity and earning per share variable has significantly influenced the stock price, and partially capital adequacy ratio and non-performing loan has no sigificant influenced the stock price.Keywords: Capital Adequacy Ratio, Loan To Deposite Ratio, Non-Performing Loan, Return On Equity, Earning Per Share, Stock Price
FAKTOR INTERNAL BANK TERHADAP PENYALURAN KREDIT Emanurela Septiatanti W I, 08.05.52.0157; Himmawan, Arief
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

To analyze the effect of the financial ratios of Third Party Funds, Capital Adequacy Ratio, Return on Assets, Non-Performing Loans, and Loan to Deposit Ratio of loans disbursed to the banking company in Indonesia Stock Exchange. The population in this study were used only bank that went public in Indonesia on the Indonesia Stock Exchange, so it is unknown how the influence of the independent variable on the dependent variable in the commercial banks did not go public. Data analysis technique used is multiple linear regression analysis.The results of this study can be concluded that: (1) Third Party Funds variable is positively significant effect on the distribution of credit in the financial statements. (2) Capital Adequacy Ratio variable is significant positive effect on credit disbursement in the financial statements. (3) Return on Assets variable is  positively significant effect on the distribution of credit in the financial statements. (4) variable nonperforming loans have a positive significant effect on the distribution of credit. (5) Loan to Deposit Ratio variables have a positive significant effect on the distribution of credit.Keywords: Third Party Funds, Capital Adequacy Ratio, Return on Assets, Non Performing Loans, and Loan to Deposit Ratio, Loan Disbursement.
STUDI EMPIRIS TENTANG PENGARUH PENGETAHUAN PAJAK, KESADARAN WAJIB PAJAK DALAM MEMBAYAR PAJAK, DAN PERSEPSI TERHADAP KEPATUHAN WAJIB PAJAK DI KAB. TEGAL Diacz Pradiani. S, 0725030008; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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The purpose of this study was to determine and analyze the effect of tax knowledge, awareness of taxpayer in paying taxes and the perception of taxpayer compliance.The population in this study is that there are corporate taxpayers in the district of Tegal. Based on data from the Tax Office Primary Tegal registered and still be effective. The sampling technique used in this study is to use non probability sampling.Based on the results of hypothesis testing can be concluded that: There are positive and significant correlation between knowledge of the taxpayer (X1) of taxpayer compliance (Y), There is a positive influence and no significant relationship between awareness of paying taxes (X2) on taxpayer compliance (Y); There are positive and significant influence between perceptions of the tax man (X3) of taxpayer compliance (Y); as well There are positive and not significant between the perception of compliant taxpayers criteria (X4) of taxpayer compliance(Y).Keywords: Compliance taxpayers, tax officers perception, perception

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