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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
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PENGARUH RASIO LIKUIDITAS, PROFITABILITAS, LEVERAGE, DAN EPS TERHADAP RETURN SAHAM Mira Claudine, 08.05.52.0073; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to examine the effect of financial ratios that proxy for liquidity in his CR, proks fish profitability in ROA, leverage is in the proxys DER and Earning Per Share (EPS) of the stock returns of manufacturing firms listed on the Stock Exchange in 2008 - of 2010. Document for the study was taken from the manufacturing companys financial statements that are still active on the Stock Exchange in the year 2008-2010, has a complete data during the observation period financial statements, using the rupiah exchange rate in the financial statements are examined. Sampling method using a purposive sampling method produces 121 companies. The results of the study showed positive and significant effect of EPS on stock returns, while CR and ROA is positive and significant effect on stock returns, and the DER and the significant negative effect on stock returns. For further research is recommended to add the variable size of the company.Keywords : Stock Return, Profitability, Liquidity, Leverage, Earning Per Share
PENGARUH RASIO CAR, NPL, BOPO, LDR, EPS TERHADAP HARGA SAHAM Tri Seftiana, 08.05.52.0078; Indarti, MG. Kentris
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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Abstract

The purpose of this study to determine the effect of CAR, NPL, ROA, LDR, EPS to the stock price. This research is a kind of causal research and previous studies is the replication of the study population with no companies listed in Indonesia Stock Exchange during the period 2008-2010. Selection of the samples was done by using purposive sampling and from 28 companies acquired 23 companies sampled. The data used are secondary data. The statistical method used was multiple linear regression then tested classical assumptions.The results of this study indicate that partial EPS variables significantly  influence stock prices, and partially CAR, NPL, ROA, LDR no significant effect on stock prices as well as simultaneously both variable CAR, NPL, ROA, LDR, EPS significantly influence stock prices the banking companies listed in Indonesia Stock Exchange.Keywords: CAR, NPL, ROA, LDR, EPS and Stock Price
BEHAVIOR OF INDIVIDUAL TAXPAYERS AND CORPORATE TAXPAYERS IN THE IMPLEMENTATION OF SELF ASSESSMENT SYSTEM Abdul Muis, 08.05.52.0190; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

The purpose of this study is to investigate and analyze the application of functions to calculate, pay, reporting, counseling, supervision, and services in the self assessment system at KPP Pratama Semarang Barat.This study population penghasilah tax only on the individual taxpayer who has a free employment agency and taxpayers residing in KPP Pratama Semarang Barat. Sampling technique using purposive sampling. Source of data is primary data obtained by distributing questionnaires and interviews directly from the 2nd of January to February 2, 2012 obtained the data as much as 53 individual taxpayer and the taxpayer Agency 50 persons. Mechanical analysis of qualitative data using descriptive statistics with percentages.The results showed that the self assessment system has not been implemented properly. Proved most taxpayers do not calculate their own taxes even if the taxpayer has to pay taxes on time. Taxpayers tax report is not due to consciousness, but because of fear of fines. Information about the extension has not been implemented properly. Tax officials have not implemented the system with good judgment, but its also a supervisory function carried too far. So also with the officials have not implemented the service tax to the max.Keywords: taxpayers, tax authorities, self assessment system
Pengaruh Kesehatan Bank Terhadap Pertumbuhan Laba Masa Depan Pada Perbankan Annisaa Dwi Astuti, 08.05.52.0106; Lisiantara, Anggana
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

The users of financial statements requires financial information from a company to analyze the condition and performance. The purpose of this study was to analyze the influence of the soundness of the bank with the financial ratios of earnings growth. CAR financial ratios, NPL, NIM, BOPO, and the LDR is a measure of bank health that affect the level of profit growth. Growth in corporate profits is one of the companys performance at the center of attention of investors.The population in this study are listed in the Commercial Bank of Bank Indonesia 2007-2009 period as many as 123 banks. Sample was determined by purposive sampling in order to obtain samples in accordance with the specified criteria. The sample in this study were 79 banking companies. This study analyzed using multiple linear regression analysis.Based on survey results revealed that NIM partially and BOPO significant effect on future earnings growth in corporate banking. As for the CAR, NPLs and LDR no significant effect on future earnings growth in corporate banking.Keywords: Earnings Growth, Capital Adequacy Ratio (CAR), non-performing loans (NPL), Net Interest Margin (NIM), Operating Expenses Operating Income (BOPO), and the Loan to Deposit Ratio (LDR)
PENGARUH PENGETAHUAN PAJAK DAN PERSEPSI WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris Pada KPP Pratama Semarang Candisari) Astriawan Prakoso, 08.05.52.0141 Rendy; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

Purpose of this study was to determine the effect of tax knowledge and perceptions of the taxpayer against taxpayer compliance.The population in this study are listed corporate taxpayers in the Tax Office Pratama Candisari Semarang. With a sample of 80 respondents, drawn by using accidental sampling method. The data used are the primary data collected through answers to each question in the questionnaire list. Methods of analysis using multiple linear regression analysis to determine the effect of tax knowledge and perception variables taxpayer against taxpayer compliance.The results of testing showed that, knowledge of tax and the taxpayers perceptions of the council tax affect taxpayer compliance and taxpayer perceptions of criteria of adherence had no effect on taxpayer compliance.Keywords : Tax Knowledge, Perceptions Taxpayer, TaxpayerCompliance
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI SAHAM Agsa Sagita Wiliandi, 0625030038; Widati, Listyorini Wahyu
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This study aimed to investigate the factors - fundamental factors that can affect the value of the stock at a manufacturing company in the Stock Exchange Indonesia. Factors - factors that influence the independent variables include the Debt to Equity Ratio (DER), Return on Equity (ROE) and Earning per Share (EPS). While the value of company stock as dependent variable was measured by Price Earning Ratio (PER).In this study obtained a sample of 128 companies. sampling with purposive sampling method. While the methods of analysis used the multiple regression analysis. The results showed that the variable Debt to Equity Ratio (DER), Return on Equity (ROE) and Earning per Share (EPS) have a significant negative effect on Price Earning Ratio either simultaneously or partially.Keywords: Price Earning Ratio (PER), Debt to Equity Ratio (DER), Return on Equity (ROE) and Earning per Share (EPS).
ANALISIS CAMEL TERHADAP PROFITABILITAS BANK PERKREDITAN RAKYAT Nur Fitriyani, 08.05.52.0158 Meilisa; Dwi Nugroho, Arief Himmawan
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

This research is aim to test the effect of the effect of variables Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Operating Ratio (BOPO) and Loan to Deposit Ratio (LDR) toward Profitability of Bank Perkreditan Rakyat.Data that used in this research is Bank Perkreditan Rakyat Kabupaten Demak that published at Bank Indonesia in the period of December 2010 – September 2011. Technical analysis that used was multilinier regression and the hypotheses test used t-statistik to test coefficient partial regression and F-statistic to test the effect all together with level of significance 5%. And also carry out classic assumption test that includes normality test, multicolinierity test, autocorrelation test and heteroskedasticity test.From the results of hypothesis test (F test) show that CAR, NPL, BOPO and LDR all together has a significant effect to ROA, whereas CAR, NPL, BOPO and LDR has a significant effect to ROE. And according to partial test result (t test) in this research show that CAR and NPL doesn’t have significant effect to ROA. Whereas BOPO and LDR has significant effect to ROA. And according to partial test result (t test) in this research shows that CAR doesn’t have significant effect to ROE. Whereas NPL, BOPO and LDR has significant effect to ROE.Keywords : Profitability (ROA and ROE), CAR, NPL, BOPO, LDR
PENGARUH ARUS KAS OPERASI, KEBIJAKAN HUTANG, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN Aprilia Dina Isnawati, 08.05.52.0180; Poerwati, Tjahjaning
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This research is a research that examined the effect and analyze the cash flow operating, debt policy, profitability and size of dividend policy at a manufacturing company that go public in Indonesia.The population in this research are all listed manufacturing companies in Indonesia Stock Exchange (BEI) in 2008 to 2010. Sampling technique using a purposive sampling with the following criteria: (1) Manufacturing companies listed on the Stock Exchange and publish audited financial statements are consistent and complete in 2008-2010. (2) The financial statements using the currency of Indonesia. (3) Manufacturing companies that distribute dividends in a row. (4) The company manufactures a berutrut net profit in a row. (5) all required data for this study are comprehensive. According to established criteria contained 36 samples. Analysis technique used is multiple regression analysis.The results of this study indicate that the operating cash flow positive and marginally significant and positive influence  ignifikansehingga profitability can be used to predict the dividend policy. Meanwhile, debt policy and the negative effect of firm size is not significant and therefore can not be used to predict the dividend policy.Keywords: Dividends, Cash Flow Operating , Debt Policy, profitability, size
PERBANDINGAN KEAKURATAN MODEL ARUS KAS METODE LANGSUNG LANGSUNG DAN TIDAK LANGSUNG DALAM MEMPREDIKSI ARUS KAS DAN DIVIDEN MASA DEPAN Yustisa Taufik, 08.05.52.0199; Widati, Listyorini Wahyu
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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Abstract

FASB assert that the direct method is more consistent with the purpose of cash flow, by providing information than the cash receipts and disbursements method of indirect (FASB, (1987). In other words, that the direct method cash flow information to better assess company’s ability to pay dividends. The purpose of this study was to determine the predictive ability of cash flow information of direct and indirect method to predict cash flows and future dividends.The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) for the year 2007-2010. Sampling of this study using purposive sampling, the choice of subject groups based on traits-traits or specific properties, namely: the Company paid cash dividends from net income during the year 2007-2010, the company’s financial statements using the currency of Indonesia and the company’s operating cash flow does not lose. Samples used in this study were as many as 18 companies with 3 years of research into 54 observation data. Hypothesis testing with multiple linear regression.The result can be concluded that; 1) Model with a component of cash flows direct method is more accurate than the model with a component of cash flow indirect method to predict future cash flows. 2) Model with a component of cash flows direct method is more accurate than the model with a component of cash flow indirect method to predict future dividends.Keywords: Cash flows of direct and indirect method
KAJIAN EMPIRIS DETERMINAN AKTIVA PAJAK TANGGUHAN Yuliyanti, 08.05.52.0100; Suwarti, Titiek
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This study aims to analyze: the factors that may be considered or influence (predictor) on the balance of deferred tax assets. With this test are expected to obtain empirical evidence that a variable determinant of the deferred tax asset as the implementation of SFAS No. 46 on Accounting for Income Taxes.The population of this study is manufacturing companies listed on the Indonesia Stock Exchange in the year 2006-2010. There are 19 companies that could be used as study sample. Sample selection is done by purposive sampling method.The results showed that the independent variable (the future reversal of existing taxable temporary differences, tax strategy, operating income, cash flow, loss carryforward from temporary differences, other post employment benefits and market value) jointly affect the amount of deferred tax assets. However, only individual variables from temporary differences and the market value loss carryforward is positive and significant effect on the amount of deferred tax assets. Variable the future reversal of existing taxable temporary differences, tax strategy, operating income, cash flow and other post employment benefits not significantly affect the amount of deferred tax assets.Keywords: deferred tax assets, the future reversal of existing taxable temporary differences, tax strategy, operating income, cash flow, loss carryforward from temporary differences, other post employment benefits, the market value.

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