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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 KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2011-2013 Heru Tri Sutrisno, 11.05.52.0133; 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

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Abstract

This study aims to examine and analyze the influence of Capital Structure, Income Growth, Company Size, Liquidity and Earnings Persistence on the Quality of Earnings In Manufacturing Companies Listed on the Stock Exchange. The population of this research is a Manufacturing company listed on the Stock Exchange in 2011 to 2013. The sample in this study as many as 219 companies selected by purposive sampling technique in Manufacturing Companies listed on the Stock Exchange 2011-2013. But after doing outlier sample to 189 companies. Data analysis was performed using multiple linear regression analysis using SPSS 17.00. The results of this study indicate that the Capital Structure, Growth Earnings, Liquidity and Earnings Perisistensis significant positive effect on earnings quality. As for the variable size of the Company has no effect on the Quality of Earning.Keywords: Quality of Earnings, Capital Structure, Income Growth, Company Size, Liquidity, Earnings Persistence
FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Dwi Untami, 10.05.52.0070; Puspitasari, Elen
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 factors that affect the price of shares in a mining company listed on the Indonesia Stock Exchange. Factors that affect the stock price consists dar Earning Pershare, Return on Investment, Price Book Value, Profit Margin, Debt Equity Ratio, Devident Pershare. The population in this study is a mining company in the period 2009-2013. The sample in this study were selected using purposive sampling method. The analysis tool used is multiple linear regression. The results showed that Pershare Earnings , Return On Investment and Price Book Value influence on stock prices while the variable profit margin , Debt Equity Ratio , Devident Pershare no effect on stock prices at a mining company listed on the Indonesia Stock Exchange.Keywords: Earning Pershare, Return On Investmen, Price Book Value, Profit Margin, Debt Equity Ratio, Devident Pershare, Stock Price
DETERMINAN PEMILIHAN AUDITOR EKSTERNAL BERKUALITAS Adi Setiawan, 11.05.52.0145; Alfasadun, Alfasadun
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 examine the effect of the companys growth, external financing needs, leverage and firm size on the selection of qualified external auditors. The data used is the company went public in the period 2011- 2013. The researcher used purposive sampling and obtained a sample of 201 research data. The research data were then tested by logistic regression using SPSS 16 applications to test the effect of the companys growth, external financing needs, leverage and firm size on the selection of qualified external auditors. The results of this study indicate that: sales growth did not affect the election of auditors. External funding requirements, leverage and firm size has positive influence on the selection of auditors.Keywords: Growth, External Financing Needs, Leverage, Firm Size and The Selection of Qualified External Auditors
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2013) Anjar Legianto, 10.05.52.0155; Sudarsi, Sri
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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Abstract

The companys main goal according to the theory of the firm is to maximize wealth or firm value (value of the firm). Maximize the value of the company is very important for a company, because by maximizing the value of the company means also maximizing share holder wealth is the main goal of the company. This study aimed to determine the effect of profitability, dividend policy, foreign investment, enterprise scale and firm age on firm value in the companies listed in Indonesia Stock Exchange. The companys main goal is to maximize the wealth or the value of the company. Maximizing the value of the company is very important for a company, because by maximizing the value of the company also means maximizing shareholder wealth is the main aim of the company. This study aims to determine the effect of firm size, leverage, profitability, and dividend policy on firm value in companies listed in Indonesia Stock Exchange 2011-2013 period. The population in this study is the manufacturing companies listed on the Stock Exchange during 2011-2013. This study uses secondary data obtained from the annual report www.idx.co.id. Samples were selected using purposive sampling technique. Data were analyzed using multiple linear regression analysis. Results of hypothesis testing showed that the positive effect of firm size is not significant to the value of the company. Leverage positive and significant effect on firm value. Profitability positive and significant effect on firm value. Dividend policy significant positive effect on firm value. Keywords: Firm Size, Leverage, Profitability, Dividend Policy and The Value of The Company
PENGARUH FAKTOR INTERNAL BANK TERHADAP VOLUME KREDIT PADA BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA Afi Cahyo Doyo Ningrat, 09.05.52.0060; Suwarti, Titiek
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 research that examines the effect of the internal factors of the volume of bank credit to commercial banks registered in Bank Indonesia. In this study, researchers used a purposive sampling. The data analysis technique used is multiple linear regression. Based testing can be concluded that: (1) ROA significant positive effect on bank lending to commercial banks in Indonesia. (2) CAR no significant positive effect on bank lending (3) NPL no significant positive effect on bank lending. (4) BOPO significant negative effect on bank lending.Keywords: ROA, CAR, NPLs, ROA, Distribution of Credit
PENGARUH PERSEPSI WAJIB PAJAK TENTANG KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KONDISI KEUANGAN WAJIB PAJAK DAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERATING (Studi Empiris Terhadap Wajib Pajak Orang Pribadi Di Kota Semarang) Budi Nur Hidayat, 08.05.52.0201; Wahyudi, Djoko
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 examine the effect of the taxpayers perception of the quality of service tax authorities on tax compliance. This study also aimed to examine the effect of the taxpayers financial condition and risk preferences which acts as a moderating variable in the relationship between the perception of taxpayers about the quality of service tax authorities with tax compliance. The population of this study is the individual taxpayer who has a business and casual employees in the city of Semarang. Sampling was done with convenience sampling method with a sample of 107 respondents. The results showed that the taxpayers perception of the quality of service tax authorities and the financial condition of the taxpayer positive effect on tax compliance, while risk preferences have no effect on tax compliance. Both moderating variables, the taxpayers financial condition and risk preferences do not affect the relationship between the taxpayers perception of the quality of service tax authorities with tax compliance. Keywords: Perception of Taxpayers About The Quality of Service Tax Authorities, The Taxpayers Financial Condition, Risk Preferences, Tax Compliance
PERANAN TAX PLANNING DALAM EFISIENSI PEMBAYARAN PAJAK PENGHASILAN PT. ACE HARDWARE TBK Theresia Sri Widowati, 11.05.62.0013; Wahyudi, Djoko
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 get the differences of the commercial profit and the fiscal profit, and efficiency of company income tax payments before and after application of tax planning in enterprises. This research takes data from a retail company that listed on the Indonesian Stock Exchange in the Consolidated Financial Statements of 5 years from the 2009 – 2013. Data is processed and analyzed through a process of the fiscal reconciliation, t-test and test hypotheses. The results of this research are among the commercial and fiscal profit there was no significant difference, the application of tax planning in company also does not cause the efficiency of tax to be paid by the company.Keywords: Commercial Profit, Fiscal Profit, Fiscal Reconciliation, Tax Indebted (PPh), Eefficiency, Tax Planning
PENGARUH KUALITAS AUDITOR, UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR GO PUBLIK DI INDONESIA Jansen Fernando Sandjaya Leko, 10.05.52.0144; Setyowati, Widhy
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 is the test and analyze the effect of auditor’s quality, firm size, leverage, and profitability on earnings management in manufacturing companies that went public in Indonesia. The population in this study are manufacturing companies listed in Indonesia Stock Exchange 2011-2013. The procedure used to determine the sample is purposive sampling method sampling technique with particular consideration. According to predetermined criteria contained 73 samples. The analysis technique used is multiple linear regression. Based on the test results it can be concluded that the auditor’s quality and company size has no effect on earnings management. Leverage, and profitability positive effect on earnings management.Keywords: Auditor’s Quality, Firm Size, Leverage, Profitability and Earnings Management
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, UMUR PERUSAHAAN DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN Wahyu Sulis Setiyo Wati, 11.05.52.0032; 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 examined the analysis of the influence of the structure of profitability, company size, age companies and debt policy to the value of the company.The research was done in the Indonesia Stock Exchange (IDX) using manufacturing company going public. The purpose of this study was to determine the effect of capital structure, profitability,company size, age companies and debt policy to the value of the company .in companies listed on the Stock Exchange during the study period 2011-2013. The data obtained from the financial statements of publicly traded companies,Indonesian Capital MarketDirectory (ICMD) and IDX. The number of samples is 204 manufacturing company. Data analysis method used is multiple linear regression analysis was used to test the effect of two or more variables between the independent variables profitability,company size, age companies and debt policy to the value of the company of the companies listedin Indonesia Stock Exchange(IDX ) as the dependent variable. The results showed individual profitability, age companies and debt policy significant positive effect on the value of the company, while the company size is not significant of the value of the company.Keywords: Profitability, Company Size, Age Companies and Debt Policy To The Value Of The Company
PENGARUH BEBAN PAJAK, KESADARAN MEMBAYAR PAJAK DAN MEKANISME PEMBAYARAN PAJAK TERHADAP KEPATUHAN PAJAK UMKM Suljani, 11.05.52.0176; Wahjudi, Djoko
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 sought to examine the effect of tax rates, tax payment mechanisms and awareness to pay tax on tax compliance of UMKM. The population in this study is Mandatory UMKM in South Semarang as many as 76 UMKM which consists of 6 villages. The population in this study is Mandatory UMKM in South Semarang as many as 76 UMKM that are in 6 villages namely Pleburan, Lamper Kidul, Central Lamper, Mugassari, Peterongan Randusari. The method of sampling is done by census sampling method ie the amount of the taxpayer population of UMKM in South Semarang entirely used as samples in this study. The results showed that the effect of tax rates on tax compliance SMEs , awareness of paying taxes affect the tax compliance of UMKM, payment mechanisms negatively affect tax compliance UMKM. The amount of tax rates, awareness of paying taxes and tax payment mechanism together - the same effect on WP Compliance.Keywords: Tax Rates, Tax Payment Mechanisms and Awareness To Pay Tax On Tax Compliance UMKM

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