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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
 62   63   64   65   66 
PENGARUH PROFITABILITAS, LEVERAGE, TIPE AUDITOR, KONSENTRASI KEPEMILIKAN SAHAM DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2012-2014) Septi Zaerina Eliza R., 12.05.52.0040; Indarti, MG Kentris
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 research aims to test and analyze the influence of profitability, leverage, auditor type, ownership concentration and firm size on the intellectual capital disclosure. This research was conducted at the Indonesian Stock Exchange by using go public manufacturing company as the unit of analysis. The population of this research are all manufacturing companies that listed in Indonesian Stock Exchange (IDX) during 2012-2014. The sample was selected using purposive sampling method and obtained 270 companies being sampled. This research analyzes the company’s annual report using the method of content analysis. Data analysis used descriptive statistics, classical assumption test, and multiple linear regression analysis. The result of this study showed that profitability and firm size positive significantly influence to the intellectual capital disclosure. Meanwhile, leverage, auditor type and ownership concentration had no effect to the intellectual capital disclosure.Keywords: Intellectual Capital Disclosure, Profitability, Leverage, Auditor Type, Ownership Concentration, Firm Size
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI DIVIDEND PAYOUT RATIO (Studi Kasus Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2014) Adi Kusuma Setyaji, 12.05.52.0042; Wahyu Widati, Listyorini
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

The purpose of study is to examine and analyze the factors that affect the Dividend Payout Ratio on LQ 45 companies. The population of this research are companies included in the category LQ 45 in 2012-2014. The sampling technique is done by purposive sampling. Based on the results of the sampling Proposive obtained a sample of 119 companies. This study uses analysis techniques with multiple linear regression. The results of this study show that each variable has influence varies ie Cash Ratio positive effect was not significant to Dividend Payout Ratio, Return on Assets and Firm Size significant positive effect on Dividend Payout Ratio, while Debt to Equity Ratio significant negative effect on Dividend payout Ratio, Current Ratio while the significant negative effect on the Dividend payout Ratio. Keywords: Cash Ratio, Return On Asset, Debt To Equity Ratio, Firm Size, Current Ratio, Dividen Payout Ratio
DETERMINAN AGRESIVITAS PAJAK PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Rahma Syawari Mustika, 12.05.52.0045; Maryono, Maryono
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 aimed to analyze the effect of firm likuidity, leverage, independent commissioner, audit committe, and size to aggressiveness taxes. The object of this study is on the Mining Company listed on the Indonesia Stock Exchange (IDX) 2010-2014. The sampling method used is purposive sampling the study period of 2010 throuhgt 2014. The data analysis technique used is multiple linear regression. The results of this study indicate that the hypothesis testing showed that the variable Liquidity and Independent Commissionerhad positive effect and no significant to the Aggressiveness Taxes. Whereas Leverage, Audit Commite and Size has positive effect and significant on Aggressiveness Taxes.Keywords: Liquidity, Leverage, Independent Commissioner, Audit Committe, Size, Aggressiveness Taxes
PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Syahida Muftin, 12.05.52.0049; Wahyu Widati, Listyorini
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 aims to examine and analyze the factors - factors that affect stock returns in manufacturing companies. The population in this study are all companies listed on the Indonesia Stock Exchange in 2011-2014. The sampling technique was done by purposive sampling. Based on the purposive sampling obtained a sample of 155 companies. Data analysis technique used is multiple linear regression analysis. The results showed that each variable has a different effect, namely ROA, PER provide positive and significant impact on stock returns, while DER and TATO provide negative and significant influence on stock returns, AG provide negative and not significant influence on stock returns, and CR provide positive and not significant influence on stock returns.Keywords: Return On Asset (ROA), Debt To Equity Ratio (DER), Price Earning Ratio (PER), Total Assets Turnover (TATO), Current Ratio (CR), Asset Growth (AG), Return Saham
KEBIJAKAN TAHUN PEMBINAAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris Pada UMKM Di KPP Pratama Candisari Semarang) Yuli Widiastuti, 12.05.52.0053; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No.1 Edisi April 2016
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This study aims to analyze program TPWP on the tax compliance in KPP Pratama Candisari Semarang. The population in this study are personal tax payers list in KPP Pratama Candisari Semarang that have UMKM. Sampling was done using purposive sampling method and sample size of 105 respondens. Consisting of 105 personal tax payers list in KPP Pratama Candisari Semarang that have UMKM. The primary data using multiple liniear regression model. The result showed that the benefits of NPWP and TPWP and no significant positive effect on the tax compliance. The tax penalties and no significant negative on the tax compliance. The tax penalties and a significant positive on the willingness to pay taxes. The willingness to pay taxes and a significant positive on the tax compliance.Keywords: Tax Compliance, Willingness To Pay Taxes, Benefits Of TIN, Tax Penalties, TPWP
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI RETURN SAHAM (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2011 – 2014) Citra Fransiska, 12.05.52.0057; Wahjudi, Djoko
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No.1 Edisi April 2016
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Abstract

The study examines the Analysis of Factors affecting the Stock Return with variable of Return On Asset (ROA), Debt to Equity Ratio (DER), Earning Per Share (EPS), Price To Book Value (PBV), and Net Profit Margin (NPM) on Stock Return. The population used is Manufacturing Company listed on the Indonesia Stock Exchange with the sampling method using purposive sampling the study period from 2011 to 2014 as many as 276. The relationship and influence between variables is described by using multiple regression analysis. The results showed that the Return On Asset (ROA) and Earning Per Share (EPS) has positive effect and significant to the Stock Return. Whereas Debt to Equity Ratio (DER). Price To Book Value (PBV), and Net Profit Margin (NPM) had no effect on Stock Return.Keywords: ROA, DER, EPS, PBV, NPM, Stock Return
PENGARUH PEMAHAMAN PENGETAHUAN PAJAK, KUALITAS PELAYANAN, SANKSI PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK UMKM DI SEMARANG (Studi Empiris Pada Wajib Pajak Badan Yang Terdaftar Di KPP Pratama Dan KPP Madya Di Semarang) Nur Laila Hasna, 12.05.52.0062; Jaeni, Jaeni
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 examine and analyze the effect of Understanding tax knowledge, Quality of Service, tax penalties, and Consciousness Taxpayer, to compliance of SMEs registered to pay tax on STO and KPP Madya Semarang either partially or simultaneously. The study population is the entire tax professionals who work in the company SME in Semarang, while the sample population is eligible study of 124 respondents. The process of collecting data from respondents was conducted by distributing questionnaires to 130 taxpayer with incidental sampling technique. Test instruments used are validity and reliability. Test requirements analysis using normality test, multicollinearity, heteroscedasticity test and autocorrelation. Data were tested using multiple linear regression, the determinant test, F test (Goodness of Fit), and hypothesis testing using T test.Keywords: Understanding Of Tax Knowledge, Quality Of Service, Tax Penalties, A Taxpayer Awareness, Adherence To Pay Taxes
ANALISIS FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Wisnu Aditya Irzaputra, 12.05.52.0064; Wardjono, Wardjono
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 aims to determine the effect of Leverage, Profitability, Liquidity, Size And rowth of the Dividend Policy on manufacturing companies in Indonesia Stock Exchange (BEI). The population is all manufacturing companies in the Indonesia Stock Exchange (BEI) by the number of 460 companies and research over the period 2011 to 2013. The sample in this research is 108 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 51.8%. As for the statistical tests F-test shows that, between leverage, profitability, liquidity, size and investment jointly affect the dividend policy. And partial hypothesis testing results show that there are positive influence between leverage, profitability, liquidity and size of the dividend policy. As for the investment shows there is a negative effect on dividend policy.Keywords: Leverage, Profitability, Liquidity, Size, Growth, Dividend Policy
PENGARUH VOLATILITAS ARUS KAS, VOLATILITAS PENJUALAN, BOOK TAX DIFFERENCE, TINGKAT HUTANG, KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PERSISTENSI LABA (Studi Pada Perusahaan Manufaktur Tahun 2012-2014) Dian Wahyu Utami, 12.05.52.0066; Puspitasari, Elen
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 aims to analyze the effect of cash volatility, sale volatility, book tax difference, leverage, audit committe and institutional ownership on earning persistence. Earnings persistence is defined as the profit that can be used as an indicator of future earnings, in other words, the persistence of the earnings of a companys ability to survive in the future. The dependent variabel used in this study is earning persistence in observations 2012-2014. The population of this research is 155 companies in the manufacturing sector which were listed in Indonesian Stock Exchange (IDX). The research data were collected from manufacturing companies financial statement for the period of years 2012-2014. Based on purposive sampling method, there are 31 samples. The reseacrh hypotesis were tested using multiple linear regression analysis. The results indicate that audit committee firm has positive and significant effect on earnings persistence. For cash volatilityfirm has positive and no significant effect on earning persistence. While sales volatility, leverage, institutional ownershipfirm has negative and no significant effect on earnings persistence. But the book tax difference firm has negative and significant effect on earnings persistence.Keywords: Earning Persistence, Cash Volatility, Sales Volatility, Book Tax Difference, Leverage, Audit Committe, Institutional Ownership
PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALIITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (STUDY EMPIRIS PADA BPKP SEMARANG) Fitri Wahyu Nisviana, 12.05.52.0071; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No.1 Edisi April 2016
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Abstract

The objectived of this reserarch to empirically analyze the influence of competency and independency on audit quality, and to the influence of competency and independency to audit qualityncy is moderated by auditor ethics, especially in the internal auditor (APIP) working in BPKP Semarang. The population in this research are all auditors who worked on the BPKP in Semarang. Sampling was conducted using a purposive sampling method and number of samples of 73 respondents. Primary data collection method used is questionnaire method. The data are analyzed by using technical analy Moderate Regression Analyze ( MRA ).The result indicate the competence of auditors significant positive effect on the quality of auditors, Interaction competence of auditors with auditors ethics as a moderating variable significant negative effect on the quality of auditors,the auditor’s independence significant positive effect on the quality of auditors, Interaction independence of auditors with auditors ethics as a moderating variable significant positive effect on the quality of auditors.Keywords: Competency, Independency, Auditors Ethics, Quality Of Audit

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