cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 49   50   51   52   53 
FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN KAP PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2013 Aminuddin, 11.05.52.0148; Poerwati, Rr.Tjahjaning
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of financial distress, management turnover, profitability and size of the company to auditor changes. Several previous studies on the turn KAP showed different results. Therefore, it is necessary to study in order to verify the theory about the auditor changes. The data used is the company went public in the period 2012- 2013. The researcher used purposive sampling and obtained a sample of 98 research data. The research data were then tested by logistic regression using SPSS 16 applications to examine the effect of financial distress, management turnover, profitability and size of the company to auditor changes. The results of this study indicate that financial distress, management turnover and profitability do not have significant effect on auditor changes. While firm size have significant effect on auditor changes.Keywords: Financial Distress, Management Turnover, Profitability, Firm Size and Auditor Changes
PENGARUH CAR, NPL, DER, BOPO DAN LDR TERHADAP ROE PADA PERUSAHAAN DAERAH BANK PERKREDITAN RAKYAT BANK PASAR DI JAWA TENGAH TAHUN 2011 - 2013 Rudianto, 12.05.52.0182; Nurhayati, Ida
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Resulted in the rapid development of rural bank stiff competition among fellow rural bank or other financial institutions. Therefore, rural bank is required to have a business that is economical, effective and efficient. One of the elements that are all concerned to know whether an efficient can be seen from the level of health, where its application can be seen on the profitability (ROE). This study examined the effect of variable Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Debt to Equity Ratio (DER), Operating Ratio (OR) and Loan to Deposit Ratio (LDR) simultaneously and partially on profitability (ROE). This research was conducted at government rural bank at Central Java 2011 – 2013. Observation made in 22 rural banks for 3 years so getting 66 observation. To examined the sample used multiple linear regression. F-test results indicate that the Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Debt to Equity Ratio (DER), Operating Ratio (OR) , Loan to Deposit Ratio (LDR) and simultaneously significant effect on profitability in government rural bank. T-test result showed that Debt to Equity Ratio (DER) and a significant positif effect on profitability (ROE), Non Performing Loan (NPL) not significant positif effect on profitability (ROE), but Capital Adequacy Ratio (CAR), Operating Ratio (OR) and Loan to Deposit Ratio (LDR) and significant negative effect on profitability (ROE).Keywords: Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Debt to Equity Ratio (DER), Operating Ratio (OR), Loan to Deposit Ratio (LDR) and Return On Equity (ROE)
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK BADAN (Studi Empiris Pada Wajib Pajak Badan Yang Terdaftar Di Kantor Pelayanan Pajak Madya Semarang) Budi Setiawan, 12.05.52.0248; Kartika, Andi
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This Study aims to examine and analyze the effect of a tax professional attitude, intention professional tax, financial condition, corporate facilities, and organizational climate on tax payer compliance at companies listed in the KPP Madya Semarang either partially or simultaneously. The Study population was the entire tax professional who work in companies that exist in semarang as many as 995, while the sample qualified as many as 113 people as respondents. The process of collecting data from respondents conducted by distributing quesionaire to 130 corporate taxpayers with incidental sampling technique. Test instruments used are validity and reability. Based on the result of the study can be summarized as follows: (1) attitude towardstaz compliance professional tax positive effect on Tax Compliance Agency Significantly, (2) the intention to behave obediently professional taz positive effect on Tax Compliance Agency Significantly, (3) the financial condition of a positive effect on tax Compliance Agency significantly, (4) positive effect on the company’s facilities Tax Compliance Agency significantly, (5) organizational climate positive effect on Tax Compliance Agency significantly.Keywords: Taxpayer compliance
ANALISIS PENGARUH RASIO LIKUIDITAS, RASIO LEVERAGE, DAN RASIO AKTIVITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009-2013 Xaveria Turnip, 11.05.52.0108; Srimindarti, Ceacilia
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research purpose to exanine the effect of liquidity ratio, leverage ratio and ratio of activity on financial performance with signal theory perspective. The independent variable in this research is current ratio, debt to equity ratio, total assets turnover and inventory turnover. Return on investment is one of indicators which used to assessing the financial performance company. The relation between the current ratio, debt to equity ratio, total assets turnover, and inventory turnover expected to help the investors see the good or the bad of company’s financial performance. So that it can influence the desicions that will be taken by the investors. The population in this research there are 94 food and beverage companies which with this research take sample by using purposive sampling method. So as to obtain 89 samples data. This research is free from normality test and classical assumption. The result of this research indicate that the current ratio significant possitive effect on return on investment, debt to equity ratio has significant possitive effect on return on investment, total assets turnover has significant possitive effect on return on investment, and inventory turnover has significant possitive effect on return on investment. Keywords: Current Ratio, Debt to Equity Ratio, Total Assets Turnover, Inventory Turnover and Financial Performance Company
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG DALAM PERSPEKTIF TEORI AGENSI DAN PECKING ORDER Faisal Riza, 11.05.52.0027; Meita Oktaviani, Rachmawati
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to test empirically the influence of internal factors (managerial ownership, institusional ownership,  firm size, and growth company) against corporate debt policy on manufacturing companies on the Stock Exchange. The samplein this study was obtained by using the method of purposive sampling. Based on the existing criteria then we got the 102 companies that the research samples in the study with 2011-2013. This research was conducted by using multiple linear regression analysis. The results showed that simultaneous variables Managerial Ownership, Institutional Ownership, company size and growth of the Company together have an influence on the debt policy in manufacturing companies on the Stock Exchange. Partially (individual) variables Managerial Ownership, Institutional Ownership and Firm size has no effect on the dependent variable. While the companys growth effect on the dependent variable, namely Debt Policy.Keywords: Debt Policy, Managerial Ownership, Institutional Ownership, Firm Size, Growth Companies  
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG GO PUBLIK DI BEI Bernadetta Monica Yulianingtyas, 11.05.52.0137; Nurhayati, Ida
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Capital structure is a balance between the use of equity capital with the use of debt, which means how much equity and how much debt that will be used, so as to produce an optimal capital structure. This study aims to examine the effect of profitability, liquidity, non-debt tax shield, sales growth, business risk and the size of the company to the capital structure of the companies listed in Indonesia Stock Exchange (IDX) 2011-2013. The data used is the company went public in the period 2011- 2013. The researcher used purposive sampling and obtained a sample of 147 observation data. Analysis of data using multiple linear regression test. The results of this study showed that the profitability of a significant negative effect on capital structure. Liquidity significant negative effect on the capital structure of the company. Non-debt tax shield positive and significant impact on the capital structure of the company. Sales growth and a significant positive effect on the capital structure of the company. Business risk has no effect on the companys capital structure. The size of the company and a significant positive effect on the companys capital structure.Keywords: Profitability, Liquidity, Non-Debt Tax Shield, Sales Growth, Business Risk, Firm Size and Capital Structure
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI EFFECTIVE TAX RATE (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode Tahun 2010-2013) Wiwin Herlina, 11.05.52.0186; Nurhayati, Ida
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this research for analyzing factors that affecting effective tax rate on the financial statements of a manufacturing company in the Stock Exchange during 2010-2013 by using the concept of agency theory. The population used in this study, that the companies listed in Indonesia Stock Exchange during the years 2010-2013 in a row, the sample is determined, which is a manufacturing company that publishes financial statements 2010-2013 year in a row, manufacturing companies have independent commissioner 2010-2013 year in a row, the company manufactures using rupiah years 2010-2013 respectively. In hypothesis testing methods, ie using linear analysis. The result of the research using regression proves that size (the size of the company) gives a significant and negative impact on the effective tax rate, Profitability gives no significant but negative impact on the effective tax rate, independent directors had a significant and negative impact on the effective tax rate and leverage gives positive but not a significant effect on effective tax rate. This research supports the agency theory about how a company determines an effective tax rate based on the existing regulation with a fixed benefit even though the corporate tax is cut to pay for current and deferred tax.Keywords: Size, Profitability, Independent Directors, Leverage, Effective Tax Rate
PENGARUH EARNINGS PER SHARE, LOAN TO DEPOSIT RATIO, ARUS KAS OPERASI, DAN RETURN ON EQUITY TERHADAP HARGA SAHAM EMITEN SEKTOR PERBANKAN DI BURSA EFEK INDONESIA Kurniawan Pribawanto, 10.05.52.0167; Puspitasari, Elen
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine and analyze the effect of Earning per share, Loan to Deposit Ratio, Operating Cash Flow and Return on Equity on the stock price of the banking sector in Indonesia Stock Exchange. The population in this study is a banking company that has gone public on the Indonesia Stock Exchange (IDX) for the period 2009-2013. Sampling technique in this study is the use of purposive sampling. The data analysis technique used is multiple linear regression analysis. Based on the test results it can be concluded that : Earning per share has positive effect on stock prices, loan to deposit ratio has no effect on stock prices, Operating Cash Flows no effect on stock price, return on equity has positive effect on stock prices. Keywords: Earnings Per Share, Loan to Deposit Ratio, Operating Cash Flow, Return on Equity and Stock Prices
PENGARUH MOTIVASI, KOMPETENSI, INDEPENDENSI, MORAL REASONING, TIME BUDGET PRESSURE DAN SKEPTISISME AUDITOR TERHADAP KUALITAS AUDIT (Studi Kasus Pada Pemeriksa BPK RI Perwakilan Provinsi Jawa Tengah) Feri Ardiansyah, 11.05.52.0030; Badjuri, Achmad
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to analyse the influence of motivation, competency, independency, moral reasoning, time budget pressure and auditor’s scepticism to audit quality on the BPK RI Representative of Province in Central of Java’s auditors. The population of this research are all auditor which have followed Education and Training of Functional Posision of Auditor (JFP) and have minimum 2 years job experience as auditor. Sampling was conducted using a purposive sampling method and number of samples of 97 respondents. The data analysis technique used in this research is the technique of multiple regression analysis. The result showed that the competency, moral reasoning and  auditor’s skepticism have a positive and significant impact on audit quality. while the motivation, independency and time budget pressure  don’t have a significant impact on audit quality.Keywords: Motivation, Competency, Independency, Moral Reasoning, Time Budget Pressure, Auditor’s Scepticism, Audit Quality
KEPATUHAN WAJIB PAJAK BADAN INDUSTRI GARMEN DI SEMARANG DALAM PERSPEKTIF TAX PROFESSIONAL Dhisa Deviana, 11.05.52.0006; Hardiningsih, Pancawati
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In order to increase revenues in todays world where competition in the form of business intensifies, the government needs to do some efforts and policies in the field of taxation. One cause is not optimal tax revenues in Indonesia caused by the level of tax compliance and private entities in paying taxes is still very low. The diversity profile of someone from differences in gender, age, and education level, then weak and pemahamaan knowledge, the financial condition of the company, the companys environmental, behavioral control and subjective norms someone who causes the taxpayer compliance rate in Indonesia is still low in addition to lack of awareness of the taxpayer in paying taxes. Sample in this study was chosen by 73 respondents by using purposive sampling and convenience on tax professionals who work in the garment industry in the city of Semarang. Data obtained by distributing questionnaires. Data analysis was performed using multiple linear regression analysis with SPSS 16.00. The results of this study indicate that knowledge and understanding of tax laws are not significant negative effect on tax compliance agencies, financial condition was not significant positive effect on tax compliance agencies, corporate environment is not significant positive effect on compliance with corporate taxpayers, control the behavior of a significant positive effect on tax compliance body, and subjective norm significant negative effect on tax compliance body.Keywords: Compliance With Corporate Taxpayers, Knowledge and Understanding of Tax Laws, The Financial Condition of The Company, The Company Environment, Behavioral Control and Subjective Norms

Page 51 of 242 | Total Record : 2418

 49   50   51   52   53 

Filter by Year

2012 2019


Reset
Filter By Issues
All Issue Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019 Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019 Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018 Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018 Vol 7 No 2 (2018): vol.7 no.2 oktober 2018 Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017 Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017 Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017 Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017 Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016 Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016 Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016 Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016 Vol 5, No 1 (2016): Vol. 5 No.1 Edisi April 2016 Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015 Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015 Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015 Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015 Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014 Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014 Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014 Vol 3 No 1 (2014): vol. 3 no. 1 edisi april 2014 Vol 2 No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013 Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013 Vol 2 No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013 Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013 Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 More Issue