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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
 64   65   66   67   68 
PENGARUH PENGELOLAAN MODAL KERJA, KESEMPATAN BERTUMBUH, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Leni Setryaningsih, 12.05.52.0106; 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

This study aims todetermine the effectof working capital management, growth opportunities, company size, institutional ownership, the financial performance. The populationin this research ismanufacturing companies listedin Indonesia Stock Exchange 2012-2014 year The sample was taken by purposive sampling method. Data were analyzed using skewness-kurtosis normality test, classic assumption test, koofisien determinasi test, F test and test hypotheses. The test results working capital variables are significant positive effect on the performance of financial , growth opportunities variables significant positive effect on the performance of financial, company sizevariables significant negative effect on the performance of financial, institutional ownership variable statistically not significantpositive effecton the performance of financial.Keywords: Working Capital, Growth Opportunities, Company Size, Institutional Ownership, The Performance Of Financial
FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR DI KAP SEMARANG Mita Septi Anggraeni, 12.05.52.0109; Setyowati, Widhy
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 audit structure, the role conflict, the role ambiguity, the understanding of good governance, the independence, emotional intelligence affect the performance of the auditor The method used is the method of convenience sampling. The population in this research is the entire HOOD of the auditor in Semarang city period of 2015. Research data is primary data obtained directly from respondents with a questionnaire. Relationship and (or) influence between variable is described by using multiple regression analysis. The results showed that the audit structure and role ambiguity has significant negative effect the performance of the auditor. and the role conflict has no significant negative effect the performance of the auditor. And the understanding of good governance has significant positive effect the performance of the auditor. And the independence of the auditor and emotional intelligence has no significant positive affect on the performance of auditor.Keywords: Audit Sturcture, The Role Conflict, Role Ambiguity, Good Governance, The Independence, Emotional Intelligence, Performance Of Auditor
PENGARUH MEKANISME CORPORATE GOVERNANCE PADA MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2013) Dwi Nofiana, 12.05.52.0116; 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 examine the influence of independent directors , company size , managerial ownership and institutional ownership to earnings management, This research was conducted at a manufacturing company in Indonesia Stock Exchange 2010-2013. The sampling method in this study using purposive sampling method with the research period 2010 to 2013. The data used in this study is data from manufacturing companies that met the selection criteria. The analytical method used in this research is multiple regression analysis. Research shows that the proportion of independent board significant negative effect and the size of the company significant positive effect on earnings management. While the positive effect of managerial ownership and institutional ownership has no significant negative effect is not significant.Keywords: Independent Directors, Company Size, Managerial Ownership, Institutional Ownership, Profit Management
FAKTOR - FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2014 Ersita Damayanti, 12.05.52.0128; Nurhayati, Ida
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 profitability, leverage, liquidity, firm size, ownership, and institutional ownership of the financial statements disclosure in the annual financial statements on Manufacturing Companies listed on the Indonesia Stock Exchange (IDX). This sample in this study are Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) of the years 2012-2014 as many as 228 companies. Sampling was purposive sampling method. Mechanical testing of the data is by using multiple linear regression analysis. The results of analysis show that the variable firm size significant positive effect on financial statements disclosure, while the profitability, leverage, liquidity, ownership, and institusional ownership no significant effect on financial statements disclosure on Manufacturing Companies listed on the Indonesia Stock Exchange of the years 2012-2014.Keywords: Profitability, Leverage, Liquidity, Firm Size, Ownership, Institutional Ownership, Financial Statements Disclosure
FAKTOR - FAKTOR YANG MEMPENGARUHI EARNINGS RESPONSE COEFFICIENT (ERC) (Studi Pada Perusahaan Real Estate Dan Property Yang Terdaftar Di Bursa Efek Indonesia) Milawati, 12.05.52.0141; 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 study was conducted to examine and analyze the influence of the persistence of earnings, growth, systematic risk, capital structure (leverage) and the size of the company (size) to Earnings Response Coefficient (ERC). Sampling based on purposive sampling method of real estate and property companies listed on the Indonesian Stock Exchange in the period 2011-2014. Based on the criteria then obtained a sample of 119 companies. The statistical method used is multiple regression models with SPSS. The results showed earnings persistence significant positive effect on the ERC, the companys growth significantly negative influence to the ERC, while the systematic risk, capital structure (leverage), firm size (size) does not significantly influence the ERC. Adjusted R Square value of 0.27 which can be concluded that only 27% Earnings Response Coefficient (ERC) significantly explained by the persistence of earnings, growth, systematic risk, capital structure (leverage) and firm size (size), while 73% are explained by other variables outside the research model.Keywords: Earnings Response Coefficient (ERC), The Persistence Of Earnings, Growth, Systematic Risk, Capital Structure (Leverage), Firm Size (Size)
ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE (ICD) Nineng Setianingsih, 12.05.52.0144; Suwarti, Titiek
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016
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Abstract

The purpose of this study was to examine and analyze the effect of firm size, firm age, independent commissioners, leverage, profitability and oenership’s concentration of the intellectual capital disclosure. The sample of this study were companies that listed in Indonesian Stock Exchange (IDX) which the category were manufacture companies. The population in this research is manufacture companies that listed in Indonesia Stock Exchange in 2012 to 2014. Sampling was done using purposive sampling method. To test and analyze the influence between variables using multiple regression analysis. The results showed that the firm size and profitability has significant positive effect to the intellectual capital disclosure; firm age and independent commissioners has negative significant effect to the intellectual capital disclosure; leverage has positive effect and no significant to the intellectual capital disclosure; while the ownership’s concentration has no significant effect to the intellectual capital disclosure.Keywords: Company Size, Company Age, Independent Commissioners, Leverage, Profitability, Ownership Concentration, Intellectual Capital Disclosure
PENGARUH TEKANAN KETAATAN, KOMPLEKSITAS TUGAS, DAN LOCUS OF CONTROL, TERHADAP AUDIT JUDGMENT Fenny Astari Kurnianingsih, 12.05.52.0155; Alfasadun, Alfasadun
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 aimed to examine the effect of obedience pressure, locus of control, and task complexity toward audit judgment that taken by auditor with auditor’s experience as a control variable. This research was carried out at the Central Java province with the respondent from auditors who work in Public Accountant Firms (KAP) in Semarang, Surakarta and Purwokerto. The sampling was conducted by purposive judgment sampling technique. The criterias are auditor who worked on the Public Accountant Firms (KAP) that listed on Compartment IAI Directory Public Accountant, has worked at least 1 year experience, and have education as a Bachelor. Data is collected using questionnaires distributed as 88 and only 68 questionnaires that can be processed. Data analysis using multiple linear regression method. The results of this study showed that the obedience pressure and task complexity have impact on audit judgment with negative direction, locus of control have positive effect on the auditors judgment audit Auditor’s experience as control variable have positive effect too on audit judgment, it is proved that auditor’s experience controlled the effect of independent variable to audit judgment.Keywords: Obedience Pressure, Task Complexity, Locus Of Control, Auditor’s Experience, Audit Judgment
PENGARUH PDRB, JUMLAH PENDUDUK, JUMLAH HOTEL, PENGELUARAN PEMERINTAH DAN INFLASI TERHADAP PENDAPATAN ASLI DAERAH (Studi Pada Kabupaten/Kota Provinsi Jawa Tengah Tahun 2011-2013) Endrix Wibowo, 12.05.52.0165; 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 aims to examine the effect of GDP, Population, Total Hotel, Expenditures and Inflation of the Revenue District / City in Central Java province Years 2011-2013. The data used is the GDP, Population, Total Hotel, Expenditures and Inflation Local Revenue and the Regency / City Central Java. 105 samples obtained data. The research data were then tested by multiple linear regression. The results showed that: GDP positive and significant impact on the Local Revenue. Population and significant negative effect on local revenue. Hotel positive and significant impact on the Local Revenue. Spending positive and significant impact on the Local Revenue. Inflation is not a significant positive effect on local revenue.Keywords: GDP, Population, Total Hotel, Government Spending, Inflation, Local Revenue
PENGARUH UKURAN PERUSAHAAN, RISIKO BISNIS, PERPUTARAN MODAL KERJA DAN PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012 - 2014 Susilowati, Yeye; Elisa Agustina, 12.05.52.0176
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 analyzet the influence size of the company, business risk, working capital turnover and profitability toward capital structure of Manufacturing Companies listed ont he Indonesia Stock Exchange. The populationin this studyare 180 companies listed inIndonesia Stock Exchange in 2012-2014. The sample selectionis doneby purposive sampling method. Mechanical testing of the data is by using multiple linear regression analysis. The results of analysis shows that variable business risk of the company significant positive effect on capital structure, while the size of the company and profitability variables does not effect the capital structure in Manufacturing Companieslisted onthe Indonesia Stock Exchange.Keywords: Capital Structure, Size Of The Company, Business Risk, Working Capital Turnover, Profitability
PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, DAN PERILAKU BELAJAR TERHADAP PEMAHAMAN AKUNTANSI (Studi Empiris Pada Mahasiswa Akuntansi Di Perguruan Tinggi Terakreditasi A Di Kota Semarang) Nurul Fadhilah, 12.05.52.0179; 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 research is to examine the effect of intellectual intelligence, emotional intelligence, spiritual intelligence and learning behavior towards understanding of accounting. This research was conducted on accounting students force in 2012 at A college accredited in Semarang. The data used are primary data. The sampling method used convenience sampling or sample the ease in determining the sample. The technique analytical used is multiple regression analysis. The results showed that the intellectual intelligence, emotional intelligence and learning behavior has positive effect to the understanding of accounting. Whereas spiritual intelligence had no effect on understanding of accounting.Keywords: Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, Learning Behavior, Understanding Of Accounting

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