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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
 59   60   61   62   63 
PENGARUH CORPORATE TAX RATE, NON DEBT TAX SHIELD, PROFITABILITY DAN OPERATING LEVERAGE TERHADAP TINGKAT HUTANG PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) ANTARA TAHUN 2011-2013 Siti Nasrofah, 11.02.52.0039; Indarti, MG Kentris
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

This study aims to examine and analyze the influence of corporate tax rate, non dept tax shield, profitability and operating leverage of the debt level manufatur companies listed in Indonesia Stock Exchange (BEI) between 2011-2013. The sample in this study as many as 228 companies selected by purposive sampling technique Manufacturing Company listed on the Stock Exchange 2011-2013. But after doing outlier sample to 223 companies. Data analysis was performed using multiple linear regression. The results showed that the Corporate Tax Rate and Profitability significantly negative effect, Non Dept Tax shield positive effect was not significant and Operating Leverage negative effect was not significant on Debt Levels.Keywords: Level of Debt, Corporate Tax Rate, Non-Debt Tax Shield, Profitability and Operating Leverage
PENGARUH CASH POSITION, DEBT TO EQUITY RATIO, RETURN ON ASSETS, GROWTH, DAN FIRM SIZE TERHADAP DIVIDEND PAYOUT RATIO Indarti, MG Kentris; Nurfi Ainush Shofa, 10.05.52.0151
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

This study aims to determine the influence analysis cash position, debt-to-equity ratio, return on assets, growth, firm size and dividend payout ratio.The populationin this studyis a manufacturing company that is listed on the Indonesia Stock Exchange 2011-2013. The samples used in this study are listed Manufacturing Company in Indonesia Stock Exchange period 2011-2013. The samples in study were taken by Pooled Data. The samples used by 146 companies.Data were analyzed by using the Ordinary Least Square (OLS) regression. The results showed cash position has no effect on the DPR, DER significant positive effect on the DPR, ROA significant positive effect on the DPR, growth has no effect on the DPR, and firm size significant positive effect on the DPR.Keywords: DPR, Cash Position, DER, ROA, Growth, Firm Size
FAKTOR–FAKTOR YANG BERPENGARUH TERHADAP STRUKTUR MODAL (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2011-2013) Fitria Fachrunnisa, 11.05.52.0062; 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

This study aims to examine the effect of Profitability, Current Ratio, AssetStructure, Non-Debt Tax Shield, Sales Growth to Capital Structure in Manufacturing Company listed on the Indonesia Stock Exchange period 2011-2013. The sample that used in this study are Manufacturing Company that listed in Indonesia Stock Exchange period 2011-2013. The sampling method used in this study was purposive sampling. The number of sample that used 77 companies. Data analysis used linear regression berganda Ordinary Least Squares (OLS). The results of this study find that the Profitability, Current Ratio, Stucture Asset variable have significant negative effect to structure of capital, the Non-Debt Tax Shield has significant negative effect to structure of capital, Sales Growth has significant positive effect to structure of capital.Keywords: Structure of Capital, Profitability, Current Ratio, Asset Structure, Non- Debt Tax Shield, and Sales Growth
ANALISIS PENGARUH RASIO PROFITABILITAS, LIKUIDITAS, LEVERAGE, EPS, DAN SIZE TERHADAP RETURN SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (2011-2013) Arif Widodo, 11.05.52.0152; Suwarti, Titiek
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 determine the effect of profitability ratio (ROA), liquidity (LDR), leverage (DER), EPS, and Size to return stock banking companies listed in the Indonesia Stock Exchange (BEI) 2011-2013. The population in this study are all banking companies listed in the Indonesia Stock Exchange (BEI) 2011-2013. Determination sempel by using purposive sampling. The sample in this study as many as 32 banks that meet the criteria. Methods of data collection in the form of technical documentation and multiple regression analysis as an analytical technique. These results indicate that profitability represented (ROA), liquidity represented (LDR), Leverage(DER), EPS and Size simultaneously significant effect on stock returns. Based on the partial test represented profitability (ROA) significant positive effect on stock returns. While liquidity represented (LDR), Leverage (DER), EPS and Size is no significant effect on stock returns.Keywords: Profitability (ROA), Liquidity (LDR), Leverage (DER), EPS Size, Stock Returns
PENGARUH STRUKTUR MODAL, PROFITABILITAS, UKURAN PERUSAHAAN, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2011-2014) Reza Noor Najma, 11.05.52.0159; Lisiantara, Greg Anggana
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016
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Abstract

This study examinedthe analysis of the influence of thestructure of capital structure, profitability,company size, age companies and debt policy to the value of the company.The research was done in theIndonesia Stock Exchange(IDX)using manufacturing companygoing public. The purpose of thisstudy was to determine the effectofcapital structure, profitability,company size,and dividen payout ratio to the value of the company.in companies listed on theStockExchange during the study periode 2011-2014. The data obtainedfrom the financial statements ofpublicly traded companies at IDX. Thenumber of samples is 217 manufacturing company. Dataanalysis method used is multiplelinearregression analysis wasused to test the effect of two ormore variables between theindependent variables, namely the capital structure, profitability,company size,and dividen payout ratio to the value of the company of the companieslistedin Indonesia Stock Exchange(IDX ) as the dependent variable.The results showed individual profitability and firm size are significant positiveeffect on the 0value of the company, the dividen payout ratio is positive not significant of thevalue of the company, capital structure isn’t significant negative effect on the value of the companyKeywords: capital structure, profitability,company size, and deviden payout to the value of the company.
PENGARUH STRUKTUR MODAL, PROFITABILITAS, UKURAN PERUSAHAAN, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2011-2014) Reza Noor Najma, 11.05.52.0159; Lisiantara, Greg Anggana
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

This study examined the analysis of the influence of the structure of capital structure, 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,and dividen payout ratio to the value of the company. in companies listed on the Stock Exchange during the study periode 2011-2014. The data obtained from the financial statements of publicly traded companies at IDX. The number of samples is 217 manufacturing company. Data analysis method used is multiplelinear regression analysis was used to test the effect of two or more variables between the independent variables, namely the capital structure, profitability, company size,and dividen payout ratio to the value of the company of the companies listed in Indonesia Stock Exchange (IDX) as the dependent variable. The results showed individual profitability and firm size are significant positive effect on the value of the company, the dividen payout ratio is positive not significant of the value of the company, capital structure isn’t significant negative effect on the value of the company.Keywords: Capital Structure, Profitability, Company Size, Deviden Payout To The Value Of The Company
PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN FISKUS, SANKSI PERPAJAKAN DAN LIGKUNGAN WAJIB PAJAK BERADA TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA SEMARANG BARAT Dewi Wahyu Lestari, 12.05.52.0038; Maryono, Maryono
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016
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Abstract

This study examined the effect of taxpayer awareness , quality of service tax authorities, tax penalties , taxpayers and the environment are the Taxpayer Compliance in KPP Pratama Semarang Barat. This research was done in KPP Pratama Semarang Barat. Data were obtained from 99 respondents who are registered as individual taxpayer on KPP Pratama Semarang Barat. By using multiple linear regression techniques. the results showed that awareness of the Taxpayer, the quality of service tax authorities, tax penalties, and environmental Taxpayers are significant effect on the individual taxpayer compliance in Semarang.Keywords: Taxpayer Awareness, Quality Of Service Tax Authorities, Tax Sanction, Taxpayer’s Residency Environment
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP PENGALOKASIAN BELANJA MODAL PADA PEMERINTAH DAERAH DI WILAYAH PROVINSI JAWA TENGAH Singgih Heru Pramono, 12.05.62.0010
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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Abstract

The goals of this research are: To know how the Original Regional Revenue (PAD) against the local government capital expenditure allocation, to know the influence of the General Allocation Fund (DAU) against the local government capital expenditure allocation, to know how the Special Allocation Fund (DAK) against the local government capital expenditure allocation. The population used in this study of local government in the province of Central Java which has been publishing the financial statements in the fiscal year 2013, a total of 35 city and County. Research data are secondary data obtained from the literature books, legal regulations in force, the publication. Processing research analysis using computer software approach with the program SPSS for Windows version 7.0. The test results showed that the original Revenue areas, General Allocation Funds and funds allocation of Special effect significantly to capital expenditure budget allocatedKeywords: Revenue Budget Shopping Districts, The General Allocation Fund, A Special Allocation Of Funds, Capital Expenditures
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI PAJAK DAERAH (Studi Kasus Pada Kota Dan Kabupaten Di Propinsi Jawa Tengah Tahun 2009 - 2014) Easy Natalia, 08.05.52.0017; Maryono, Maryono
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016
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Abstract

This research is a study that evaluated the effects are affecting reception Regional Tax on city and regency in Central Java Province . Local Tax is one source of local revenue for carrying out local development . Each year the amount of local taxes in each of the City and County of fluctuation. Thus , the authors are interested in researching more about the influence of Total Population , income per capita , the number of tourists , and Number of Awards to Local Tax receipts in the city and regency in Central Java Province. In this study, the data collection is done by documentation, which collects records / data required under the research to be conducted from the office / offices / agencies or institutions (Suharsimi Arikunto, 2002). Reports related to tax income relating to the area of population, income per capita, the number of tourists, and the number of hotels. Secondary data were obtained from official documents issued by relevant authorities. The results of research and discussion obtained, that the coefficient of determination in this study was obtained by the value of Adjusted R Square of 0.822 which means that 82.2% of local tax variation influenced by variables of population, income per capita, the number of tourists and the number of hotels. While the remaining 17.8% of the variation of local taxes can be affected by other variables.Keywords: Local Taxes, Total Population, income Per Capita, The Number Of Tourists, Population
ANALISIS FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP HARGA SAHAM PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Agung Jati Kusuma, 08.05.52.0117; Wardjono, Wardjono
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to determine the influence of Current Ratio (CR), Debt To Equity Ratio (DER), Return on Equity (ROE), and Retun On Asset (ROA), on stock prices of companies included kategorProperty and Real Estate listed on the Indonesia Stock Exchange (IDX) The population is all companies Property and Real Estate in the Indonesia Stock Exchange (IDX) with a number of 50 companies and research over the period 2011 to 2013. The sample in this study is much 43 companies. The sampling technique used was purposive sampling. The analytical tool used in this research is Multiple Regression Analysis. The results showed that the coefficient of determination in this study is the value of Adjusted R Square of 57.5%. As for the statistical test F-test shows that, antaraCurrentRatio (CR), Debt To Equity Ratio (DER), Return on Equity (ROE) and Return on Assets (ROA), jointly affect the price stock. And partial hypothesis testing results show that there is positive Return On Equity (ROE) on stock prices. While untukCurrent Ratio (CR), Debt To Equity Ratio (DER), Return on Assets (ROA), indicates there is a negative effect on stock prices. Keywords : Current Ratio (CR) , Debt To Equity Ratio (DER), Return On Equity (ROE), Return On Assets (ROA), Stock Price

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