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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 UKURAN PERUSAHAAN (SIZE), PROFITABILITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR) Eko Purwanto, 13.05.62.0011; Darso, Maryono
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students Journal of Accounting and Banking

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Abstract

The study aimed to examines the effect of size, profitability, and institutional ownership on Corporate Social Responsibility (CSR). The data used is annual report of companies listed in Indonesia Stock Exchange 2012-2013 period. The sampling method used purposive sampling. The results showed that size and profitability has significant effect on Corporate Social Responsibility (CSR). Whereas the institutional ownership had no significant effect on Corporate Social Responsibility (CSR).Keywords: Size, Profitability, Institutional Ownership, and CSR
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP HARGA SAHAM (Studi Kasus Pada Perusahaan Pertambangan Yang Terdaftar Di BEI Tahun 2011-2013) Ronal Kresna Wardana, 12.05.52.0077; ., Wardjono
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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Abstract

This study aimed to examine the effect of Return On Invesment (ROI), Return On Equity (ROE), Price Erning Ratio (PER), Price to Book Value (PBV) dan Current Ratio of stock price category mining companies listed on the Stock Exchange in 2011-2013 listed on the Indonesia Stock Exchange (IDX). The population is the entire company mining in Indonesia Stock Exchange (IDX) with 40 companies and research during the period of 2011 to 2013. Samples taken in this study is 35 companies. The sampling technique used purposive sampling. The analytical tool used in this study is Multiple Linear Regression Analysis. The results showed that the showed that, between Return On Invesment (ROI), Return On Equity (ROE), Price Erning Ratio (PER), Price to Book Value (PBV) dan Current Ratio jointly influence on stock prices. Partial results of hypothesis testing indicates that Return On Investment (ROI) and significant positive effect on stock prices, Return On Equity (ROE), Price erning Ratio (PER), Price to Book Value (PBV) positive effect was not significant and the Current Ratio (CR) significant negative effect.Keywords: Return On Equity (ROE), Net Profit Margin (NPM), Earning Per share (EPS), Cash Ratio and Stock Price
PENGARUH PROFITABILITAS DAN GOOD CORPORATE GOVERNANCE TERHADAP PRICE TO BOOK VALUE PADA BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011 – 2013 Rekyan Aditya Murti, 12.05.52.0073; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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Abstract

The purpose of this research is to examine the influence of Return on Assets, Return on Equity, Return on Investment, and Good Corporate Governance through Price to Book Value 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). Samples are choosen by purposive sampling method at least 27 company. Data’s test technique by using multiple linear regression analyze. The result showed that Return on Assets, Return on Equity, and Good Corporate Governance have a negative effect but not significant on Price to Book Value. While Return on Investment has a positive effect but not significant on Price to Book Value.Keywords: Return on Assets, Return on Equity, Return on Investment, Good Corporate Governance, and Price to Book Value
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK (Studi Pada UKM Di Kecamatan Gayamsari) Sheila Adelina, 11.05.52.0200; Meita Oktaviani, Rachmawati
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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Abstract

One of the biggest state revenue to support the countrys life is taxes. Tax compliance is one of the factors that affect the size of a state income tax. This study aimed to examine the effect of tax knowledge, tax awareness, quality of service tax authorities, tax rates, and tax penalties on tax compliance SMEs. The population in this study is the taxpayer SMEs in Gayamsari, Semarang City as much as 80 SMEs that are in 7 villages namely, Gayamari, Tambakrejo, Kaligawe, large rice fields, Siwalan, Tendean Lamper, Sambirejo. The sampling method is done by census sampling method, the number of taxpayers SME population in Sub Gayamsari entirely used as a sample in the study. The analysis tool used is multiple linear regression. The results showed that knowledge of tax significant positive effect on the SME tax compliance, tax awareness significant positive effect on the SME tax compliance, service quality fiskus significant positive effect on the SME tax compliance, tax rates significant positive effect on the taxpayer kepatuhaan SMEs, and tax penalties significant positive effect on the SME.Keywords: Knowledge Tax, Tax Awareness, Service Quality Authorities, Tax Rate, Tax Sanctions, Taxpayer Compliance SMEs
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP RETURN SAHAM PADA PERUSAHAAN REAL ESTATE AND PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA Asri Vega Safitri, 11.05.52.0185; ., Wardjono
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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Abstract

This research aims to understand the influence of Debt To Equity Ratio, Price To Book Value, Earning Per Share, Total Assets Turnover and Size to return the company shares categories including Real Estate and Property registered in Indonesia stock exchange. The population was all companies Real Estate and Property in the Indonesia stock exchange. The sample collection technique used is purposive sampling. The analysis used in this research are multiple linear regression model. The result showed that the coefficients determination in this research is the value of adjusted R square worth 12,1 %. While for F-test statistic shows that, between Debt To Equity Ratio (DER), Price to Book Value (PBV), Earning Per Share (EPS), Total Asset Turnover (TATO) and Size jointly impact on stock return. And the results of the testing of hypotheses partial evaluation shows that there is a positive significant influence between Price To Book Value (PBV) against stock return. While for Earning Per Share (EPS) and Size there is a positive not significant against stock return. Debt To Equity Ratio (DER) and Total Asset Turnover (TATO) shows that there are negative not significant impact on stock return.Keywords: Debt to Equity Ratio, Price to Book Value, Earning Per Share, Total Asset Turnover, Size and Stock Return
ANALISIS PENGARUH FIRM SIZE, LEVERAGE, DEBT TO EQUITY RATIO, DAN RETURN ON EQUITY TERHADAP NILAI PERUSAHAAN (Studi Kasus Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia 2011-2013) Noor Ainy, 11.05.52.0164; Lisiantara, Anggana
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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Abstract

This research was done in order to analyze the effect of the firm size, leverage, Debt to Equity Ratio, and Return On Equity, of Price Book Value. The research objects are food and beverage companies listed in Indonesia Stock Exchange in year 2011-2013. Price Book Value is a ratio which is used to measure the financial activity of a company. PBV also illustrates how much the market appreciates the book value of a stock. The goal of this research was to test the effect of the firm size, leverage, Debt to Equity Ratio, and Return On Equity which was the measurement of Price Book Value. The food and beverage companies listed in Indonesia Stock Exchange in year 2011-2013 was used as the population of this research. It also used purposive sampling technique and got 44 sample companies. The data was tested using normality, multi-colinearity, autocorrelation, and heteroscedasticity. Next, the researcher also used double regression method to know the correlation between variables. The research shown that firm size had negative significant effect towards PBV. The Leverage had negative but insignificant effect, the Debt to Equity Ratio has positive but insignificant effect towards PBV, and the Return On Equity has positive significant effect towards PBV.Keywords: Firm Size, Leverage, Debt to Equity Ratio, Return On Equity and Price Book Value
PENGARUH SIZE, LEVERAGE, PROFITABILITY, CAPITAL INTENSITY RATIO DAN KOMISARIS INDEPENDEN TERHADAP EFFECTIVE TAX RATE (ETR) (Studi Kasus Perusahaan Wholesale And Retail Trade Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2014) Tikha Yunita Sari, 11.05.52.0163; Darso, Maryono
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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This study is done to analyse the variable of size, leverage, profitability (ROA), capital intensity ratio, and independent commissioner on the effective tax rate. The object of this study are companies wholesale and retail trade enrolled in the indonesia stock exchange BEI (2012-2014) year. Effective tax rate (ETR) is a the ratio of a tax paid for pretax profit at a specified period of . ETR also used for measuring a tax paid as a proportion of economic income. The purpose of this research is to test the influence of size, leverage, profitability (ROA), capital intensity ratio (CIR), and independent commissioner that is the measurement of effective tax rate. The population of this study are companies wholesale and retail trade years of successive 2012-2014 registered in indonesia stock exchange (BEI). The technique of the purposive sampling sample collection and use of successive data company received a sample of 53. The company then tested with normality, multikolinieritas, autokorelasi, and heteroskedastisitas. Next researchers used regression double to know the relationship between the variables. This research result indicates that variable size significant negative effect on ETR. Leverage influential no significant on ETR. Profitability (ROA) have no significant on ETR. Capital intensity ratio have positive effects and against significant ETR. Independent commissioner have no significant on ETR.Keywords: Size, Leverage, Profitability, Capital Intensity The Ratio, Independent Commissioner and Effective Tax Rate
FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK (TAX EVASION) DIKPP PRATAMA SEMARANG CANDISARI Wiwi Anggraeni, 11.05.52.0193; Wahjudi, Djoko
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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This study aimed to analyze Factors Influencing Perceptions Regarding tax fraud Taxpayers (Tax Easion). This research was conducted in Semarang Candisari STO. The population in this study are all the individual taxpayer in Semarang Candisari STO. The sample in this study were 110 respondents. The sampling method was convenience sampling. Methods of data collection is done by questionnaire. Engineering test data used in this study include test validity by factor analysis, reliability tests with Cronbach Alpha. Classical assumption test, multiple linear regression analysis, t test to test and prove the research hypothesis. The results show that the justice system of taxation, discrimination and service quality significantly influence tax evasion (tax evasion).Keywords: Justice, Taxation System, Discrimination, Quality Of Service and Tax Evasion
PENGARUH INFORMASI AKUNTANSI DAN NON AKUNTANSI TERHADAP INITIAL RETURN PADA PERUSAHAAN YANG MELAKUKAN INITIAL PUBLIC OFFERING DI BURSA EFEK INDONESIA PERIODE 2011–2013 Febry Anggara Wahyu S, 11.05.52.0190; Aini, Nur
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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Abstract

This study aims to examine and analyze the effect of accounting and non-accounting information to the initial return on a company doing an initial public offering on the stock exchange Indonesia. The population in this study are all companies listed on the Indonesian Stock Exchange (BEI) 2011-2013. Samples were companies listed on the Indonesian Stock Exchange in the period 2011-2013 in addition to corporate banking and financial services industry. Based on the purposive sampling method, samples obtained 52 companies. This study used multiple linear regression to analyze the data. Based on the results of hypothesis testing, it is known that the level of leverage, earning per share, the amount of the company, the auditors reputation, the reputation of the company underwritter and age did not affect the initial return on a company doing an initial public offering on the Indonesian Stock Exchange. Return on asset positive effect on initial return on a company that does the initial public offering on the Indonesia Stock Exchange.Keywords: Initial Public Offering, The Level of Leverage, Return On Assets, Earnings Per Share Amount of The Company, Auditor Reputation, Reputation Underwritter, The Life of The Company and The Initial Return
PENGARUH PENGALAMAN AUDITOR, INDEPENDENSI, DUE PROFESSIONAL CARE, AKUNTANBILITAS, KOMPLEKSITAS AUDIT DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT Ferdiyan Andi Santoso, 11.05.52.0020; Himawan, Arif
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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This study aims to examine Influence Auditor Experience, Independence, Due Professional Care, Accountability, Complexity Audit and Ethics Audit on the Quality Auditor. Several previous studies on Audit Quality showed different results. Therefore, it is necessary to study in order to verify the theory of Quality Audit. The population in this study were all auditors working in the public accounting firm in the province of Central Java and Yogyakarta. The sampling technique used was purposive sampling, ie sampling based on certain criteria. The criteria for sampling in this study is the auditor who works in the Office of the Public Accounting at least 1 year. This study using multiple linear regression test. The results showed that: Experience the auditor has a positive influence on the quality of auditors. The independence of having a positive effect on audit quality. Due care professionals have a positive effect on audit quality. Accountability has no effect on audit quality. The complexity of the audit no effect on audit quality. Ethics auditors have a positive effect on audit quality.Keywords: Experience Auditor, Independence, Due Professional Care, Accountability, Complexity Audit, Ethics and Quality Audit Auditor

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