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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
 63   64   65   66   67 
PENGARUH KARAKTER EKSEKUTIF, KOMITE AUDIT, UKURAN PERUSAHAAN, LEVERAGE, SALES GROWTH DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (Survei Pada Kantor BEI Di Semarang Tahun 2011-2013) Desi Nurhayati, 12.05.52.0050; Nuswandari, Cahyani
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 study examined the influence of executive character, the audit committee, company size, leverage, sales growth and profitability against tax avoidance. This research was conducted at the Indonesian Stock Exchange by using analysis unit manufacturing companies that have gone public. The sampling method using purposive sampling the study period of 2011 up to 2013. The relationship and influence between variables or described by using multiple regression analysis. The results showed that the character of executives, audit committee, and Profitability has no effect on tax avoidance while the size of the company and Payable, Sales Growth effect on tax avoidance.Keywords: Character Executives, Audit Committee, Company Size, Leverage, Sales Growth, Profitability, Tax Avoidance
ANALISIS PENGARUH INTERNAL CASH FLOW, INTENSITAS MODAL, INSIDER OWNERSHIP, UKURAN PERUSAHAAN, RISIKO BISNIS, DAN PERTUMBUHAN PENJUALAN TERHADAP CAPITAL EXPENDITURE (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Yuanita Ayu, 12.05.52.0061; Nuswandari, Cahyani
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 study examines the effect of internal cash flow, capital intensity, insider ownership, company size, bussines risk, sales growth on capital expenditure. This research was conducted at the Indonesian Stock Exchange by using a go public manufacturing company as the unit of analysis. The population are go public manufacturing company listed in Indonesian Stock Excahnge with observation period from 2012 until 2014. The sampling method used purposive sampling with the observation period from 2012 to2014. Relationship and (or) influence between variables is describe by using multiple regression analysis. The result showed that capital intensity, company size and sales growth are positive significant to capital expenditure. In different way internal cash flow, insider ownership, and bussines risk are not significant to capital expenditure.Keywords: Internal Cash Flow, Capital intensity, Insider Ownership, Company Size, Bussines Risk, Sales Growth, Capital Expenditure
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Eko Rahayu, 12.05.52.0081; 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

The study examine the effect of current ratio, net working capital to total assets ratio, return on equity, net profit margin, debt to equity ratio, total assets turnover and firm size on financial distress. This study used 169 mining companies as population listed on Indonesia Stock Exchange for the period 2009-2013. The sampling method used purposive sampling resulting in a total sample of 68 mining companies. Relationship and (or) influence between variable is described by using multiple regression analysis. The result showed that the current ratio and net profit margin have positive effect and significant to the financial distress. Return on equity and total asset turnover have negative effect and significant to the financial distress. Net working capital to total asset and debt to equity ratio have negatif effect and no significant to the financial distress.Whereas firm size have positif effect and no significant to the financial distress.Keywords: Current Ratio, Net Working Capital To Total Asset, Return On Equity, Net Profit Margin, Total Asset Turnover, Firm Size, Financial Distress
ANALISIS FAKTOR - FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan - Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012 - 2014) Erni Riana Wulansari, 12.05.52.0082; 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 is a study that examined the effect of corporate financial reporting to the audit delay. Audit delay is the open interval of number of days from the year end to the date recorded as the opinion signature date in the auditor’s report. In this study, the sampels used by 693 companies that listed on the Indonesian Stock Exchange in the year 2012 to 2014. Sampels choosed by purposive sampling method. In this study, the dependent variabel is audit delay. And the independent variables are profitability, solvability, firm size, auditor’s opinion, public accountan size, auditor’s gender, profit and loss of the firm, and audit committee. The results indicate that firm size, auditor’s opinion, profit & loss, and audit committe showed negative effect on audit delay. Auditor’s gender showed positive effect on audit delay.Profitability, solvabilty, and public accountant size have no effect on audit delay.Keywords: Audit Delay, Profitability, Solvability, Company Size, Auditor’s Opinion, Public Accountant Size, Auditor’s Gender, Profit And Loss Of The Company, Audit Committee
ANALISIS PENGARUH INTERNAL CASH FLOW, INSIDER OWNERSHIP, PROFITABILITAS, KESEMPATAN INVESTASI DAN PERTUMBUHAN PENJUALAN TERHADAP CAPITAL EXPENDITURE (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Aini Farida, 12.05.52.0089; Kartika, Andi
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 study examines the effect of internal cash flow, insider ownership, profitability, investment opportunity and sales growth on capital expenditure. This research was conducted at the Indonesian Stock Exchange by using a go public manufacturing company as the unit of analysis. Population in this research is manufacturing company listed on the Indonesian Stock Exchange period form 2010 to 2014. The sampling method used purposive sampling. The research sample includes companies that have insider ownership, releasing financial statement, has the completeness of data, used the rupiah currency Relationship and (or) influence between variables is describe by using multiple regression analysis. The result showed that the insider ownership has significant negative effect and investment opportunity has significant positive effect to the capital expenditure. Where as the internal cash flow and sales growth has no significant positive effect, and profitability has no significant negative effect to the capital expenditure.Keywords: Internal Cash Flow, Insider Ownership, Profitability, Investment Opportunity, Sales Growth, Capital Expenditure
PREDIKSI KONDISI FINANCIAL DISTRESS : PERBANDINGAN METODE ALTMAN Z-SCORE DAN ANALISIS DISKRIMINAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Andreas Aji Subagyo, 12.05.52.0090; 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 aimed to test whether there is a difference the prediction of financial distress between Altman Z-Score method with discriminant analysis of property and real estate companies listed on the Indonesian Stock Exchange. The population in this study are all property and real estate companies listedon the Indonesian Stock Exchange. Which refers to the sample selection purposive sampling method and sample obtained a total of 39 companies. Observation period of 3 (three) years, so that the data obtained is 39 x 3 years of observation, as many as 117 corporatedat, known mostly experiencing financial distress (distress), ie as many as 84 corporate data (71.8%) and 33 corporate data (28.2%) didn’t experience financial distress (non-distress). From the test results can be seen there were no significant differences in the variable Net Working Capital to Total Assets, Retained Earnings to Total Assets and Sales to Total Assets in predicting financial distress. While it is known that the variable Earnings Before Interest and Taxes to Total Assets (EBIT /TA), Market Value of Equity to Book Value of Total Liabilities (MVE / BVTL) showed a significant difference in predicting financial distress. The next results can be seen overall accuracy (Hit Ratio) in the classification based on discriminant analysis that has been done is 94%.Keywords: FinancialDistress, Z-Score, Altman, Discriminant, Property And Real Estate Companies
PENGARUH RETURN ON ASSET, EARNING PER SHARE, PRICE EARNING RATIO, DEBT TO EQUITY RATIO, PRICE TO BOOK VALUE TERHADAP HARGA SAHAM PADA PERUSAHAAN INDEKS LQ 45 PERIODE 2010-2014 Febriana Indah Pratiwi, 12.05.52.0096; Nuswandari, Cahyani
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 intend to test the effect of Return On Asset, Earning Per Share, Price Earning Ratio, Debt to Equity Ratio, and Price to Book Value to stock price listed in LQ 45 index. The populations on this research are the listed index in Indonesia Stock Exchange incorporated in index LQ 45 that observated on 2010-2014. The technique to determine sample is using purposive sampling method and the amount of selected sample are 186 companies. Analysis data technique that used is regression analysis. The result of research have shown that variables EPS and PBV gives significant impact to stock price, otherwise ROA, PER, and DER does not have significant effect to stock price.Keywords: Return On Asset, Earning Per Share, Price Earning Ratio, Debt To Equity Ratio, Price To Book Value, LQ 45 Index Stock Price
PENGARUH DEWAN KOMISARIS, EFEKTIVITAS KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, PERTUMBUHAN PERUSAHAAN, DAN PENDANAAN EKSTERNAL, TERHADAP PEMILIHAN AUDITOR EKSTERNAL (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Tantri Rohmani, 12.05.52.0100; Nuswandari, Cahyani
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 aim of the study is to examinethe effect of board of commissioners, the effectivivess of audit, the institusional ownership, the company growth, and the external financing of the election for external auditors on the manufacturing companies that go public in Indonesia. The population in this research are companies that includes in the manufacturing sector which is registered in the Indonesia Stock Exchange (BEI) in 2012-2014. The sample salected are 138 companies that using purposive sampling technique. The analysis technique used logistic regression. The research results showedboard of commissioners, the effectivivess of audit, and the external financing effect to the selection of the external auditor. The institusional ownership, the company growthdo not significant effect to selection of the external auditor.Keywords: Board Of Commissioners, The Effectivivess Of Audit, The Institusional Ownership, The Company Growth, The External Financing Of The Election For External Auditors
PENGARUH DEWAN KOMISARIS, EFEKTIVITAS KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, PERTUMBUHAN PERUSAHAAN, DAN PENDANAAN EKSTERNAL, TERHADAP PEMILIHAN AUDITOR EKSTERNAL (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 201 Tantri Rohmani, 12.05.52.0100; Nuswandari, Cahyani
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

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

Abstract

The aim of the study is to examinethe effect of board of commissioners, the effectivivess of audit, the institusional ownership, the company growth, and the external financing of the election for external auditors on the manufacturing companies that go public in Indonesia.The population in this research are companies that includes in the manufacturing sector which is registered in the Indonesia Stock Exchange (BEI) in 2012-2014. The sample salected are 138 companies that using purposive sampling technique. The analysis technique used logistic regression.The research results showedboard of commissioners, the effectivivess of audit, and the external financing effect to the selection of the external auditor. The institusional ownership, the company growthdo not significant effect to selectionof the external auditor.Keywords: Board of Commissioners, the effectivivess of audit, the institusional ownership, the company growth, and the external financing of the election for external auditors.
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI PREDIKSI PERINGKAT OBLIGASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Ria Rizki Eka Santi, 12.05.52.0104; Nuswandari, Cahyani
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 has the objective to analyze empirically effect of accounting factor (productivity, leverage, profitability, liquidity, and growth), and the non-accounting factor (auditor reputation) on prediction the bonds level. Population in this research is the entire bond of manufacture companies listed in Indonesian Stock Exchange and registered in bond ratings issued by PT. PEFINDO within period 2008-2014. The sampel in this research used purposive sampling technique which consist of 57companies. The analysis was performed by logistic regression. Hypothesis testing results show that Profitability and Auditor Reputation effect to Prediction The Bond Level, while Productivity, Leverage, Likuidity and Growth has no effect on Prediction the Bond Level.Keywords: Prediction The Bond Level, Productivity, Leverage, Profitability, Liquidity, Growth, Auditor Reputation

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