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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
 68   69   70   71   72 
PENGARUH RETURN ON ASSET (ROA), UKURAN PERUSAHAAN, LEVERAGE, PROPORSI DEWAN KOMISARIS INDEPENDEN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONDESIA TAHUN 2011-2015 Muhammad Fauzan, 13.05.52.0112; Lisiantara, G. Anggana
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students Journal of Accounting and Banking

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Abstract

This study examined the effect of the return on asset (ROA), company size, leverage, the proportion of independent commisioner board, and institutional ownership to the tax avoidance. This research was conducted at the Indonesian Stock Exchange by using analysis unit automotive and component that have gone public. The sampling method using purposive sampling the study period of 2011 to 2015. The relationship and influence between variables or described by using multiple regression analysis. The results showed that leverage and institusional ownership have significant positive effect to the tax avoidance. Company size has significant negative effect to the tax avoidance. Return on asset (ROA) and the proportion of independent commisioner board have non significant positive effect to the tax avoidance.Keywords: Return On Asset (ROA), Company Size, Leverage, The Proportion Of Independent Commisioner Board, Institutional Ownership, and Tax Avoidance
PENGARUH CORPORATE GOVERNANCE, AUDITOR EKSTERNAL, DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN Radea Dian Purnama, 11.05.52.0034; Srimindarti, Ceacilia
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

This study aims to examine and analyze corporate governance, external auditors, and the size of the company for the integrity of the financial statements listed in GCPI. The population in this study is a population used in this study is a company registered in the Corporate Governance Forum Indonesia (FCGI) in 2010-2014. This study using the technique of purposive sampling in the sampling. The analysis was performed by multiple regression using SPSS for windows version 19:00. The results showed that corporate governance is not significant positive effect on the integrity of financial statements. External Auditor significant negative effect on the integrity of financial statements. Size companies significant negative effect on the integrity of financial statements.  Keywords: Corporate Governance, External Auditors, Company Size, Integrity of Financial Statements
PENGARUH LIKUIDITAS, PROFITABILITAS, LEVERAGE, KEPEMILIKAN PUBLIK, UMUR PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2011-2014) Ajeng Laliddya N, 12.05.52.0105; Maryono, Maryono
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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Abstract

Financial statement disclosure is essential for the user information. The purpose of this study was to determine the effect of liquidity, profitability, leverage, public ownership, firm age and size of the company on the completeness of the disclosure of financial statements. The population in this research is manufacturing companies listed on the Stock Exchange 2011-2014 period. Samples were taken by using purposive sampling and acquired 35 companies over four years. Mechanical analysis using multiple linear regression analysis. So getting the results of research showing that Profitability, Leverage, Public ownership, company size has a negative effect on the completeness of the disclosure of financial statements. But Age companies and Liquidity positive effect on the completeness of the disclosure of the report. Keywords: Completeness of Financial Statements, Liquidity (CR), Leverage (DER), Profitability, Public Ownership, Age Company and Company Size
PENGARUH KINERJA KEUANGAN, KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP SUSTAINABILITY REPORT (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2010-2016) Dinda Permatasari, 13.05.52.0104; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Abstract

Sustainability report is a voluntary report to present corporate responsibility report on social, economic, environmental aspects. This study aims to examine the effect of profitability, liquidity, leverage, corporate activity, firm size, audit committee, board of directors, and independent board of commissioners towards sustainability report. The dependent variables in this study are sustainability report and the independent variables are profitability, liquidity, leverage, Company activity, company size, audit committee, board of directors, and independent board of commissioner. The population of this research is all mining industry companies listed on Indonesia Stock Exchange 2010-2016. The sample of this research is 40 companies. This research uses purposive sampling method. The disclosure indicator used in this study is the Global Reporting Initiative (GRI). The test results show that the liquidity and board of directors variables affect the sustainability report. Variable profitability, leverage, company activity, company size, audit committee, and independent board of commissioner have no effect on sustainability report.Keywords: Sustainability Report, Profitability, Liquidity, Leverage, Company Activity, Company Size, Audit Committee, Board of Directors, And Independent Board of Commissioners Again
FAKTOR – FAKTOR YANG MEMPENGARUHI MANAJEMEN PAJAK DENGAN INDIKATOR TARIF PAJAK EFEKTIF PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Nurul Amsyah, 13.05.52.0071; Kartika, Andi
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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Abstract

This study examines the effect of firm size, capital structure (leverage),profitabilty, fixed asset intensity, inventory intensity, tax incentive to tax management, and independency commisarist using effective tax rates as a indicator. This research was conducted in Indonesian Stock Exchange by manufacturing company. The sample of this study were 230 listed in Indonesian Stock exchange for years 2013-2015. Analysis tool used multiple linear regression with t test, F test, and test the coefficient of determination. The result show that there are positive effect of probability and negative effect of fixed asset intensity. Another result show that there are no signifikant effect of firm size on tax managemen, Capital structure (leverage), Inventory intensity tax incentive to tax management , and independency commisarist.Keyword: Effective tax rate, size, leverage, probability, tax management
PENGARUH KARAKTER EKSEKUTIF, SIZE, SALES GROWTH, DAN LEVERAGE TERHADAP TAX AVOIDANCE Deny Tristianto, 12.05.52.110; Meita Oktaviani, Rachmawati
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

This research aimed to examine and analyze the effect of executive characteristic, size, sales growth, and leverage towards corporate tax avoidance. The sampling technique was done by purposive sampling method. The population in this research is manufacturing companies listed on the Indonesian Stock Exchange period 2012 to 2014 with sample data which gathering of this research was 129 sample. Data was processed by SPSS software. Analysis technique using multiple regression analysis. The result of statistic t test showed that four independent variabel had a significant effect to CETR proxy of tax avoidance. Executive characteristic had a negatif significant effect to CETR, size had a positif significant effect to CETR, sales growth had a negatif significant effect to CETR, and leverage had a positif significant effect to CETR.Keywords: Executive Characteristic, Size, Sales Growth, Leverage, Tax Avoidance
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PROPERTY & REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2012-2014 Noor Rahmat Agus Putranto, 13.05.52.0131; Wardjono, Wardjono
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Abstract

This study examines the effect of asset growth, firm size, profitability, asset structure, firm age, cash holding, and liquidity on capital structure. This study uses data of property & real estate companies listed in Indonesia Stock Exchange (IDX). The sampling method in this research used purposive sampling with the observation period from 2012 to 2014. The data is processed as many as 111 companies. The relationship and (or) influence between variables are explained by using multiple regression analysis method. The results showed that firm size and firm age had a positive effect on capital structure; asset structure and liquidity had a negative effect on capital structure; asset grwoth, profitability and cash holding had no effect on capital structure.Keywords: Asset Growth, Firm Size, Profitability, Asset Structure, Firm Age, Cash Holding, Liquidity and Capital Structure
PENGARUH VOLUME PERDAGANGAN DAN VARIAN RETURN TERHADAP BID-ASK SPREAD PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE TAHUN 2012-2015 Ardi Winarta, 12.05.52.0119; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

This study is a study that examinedthe influence of trading volume activity and variant of return have an effect to bid-ask spread. Bid-ask spread is the difference between the lowest asked price and the highest price. In this study, the sampels used by 340 companies that listed on the Indonesian Stock Exchange in the year 2012 to 2015. Sampels choosed by purposive sampling method. In this study, the dependent variable is bid-ask spread and independen variable is stock price, trading volume activity and variant of return. To analyze the hypothesis used multiple regresion analysis. The results indicate thatTrading volume activity showed positive effect on bid-ask spread. Variant of return showed positive effect on bid-ask spread.  Keywords: Bid-Ask Spread, Trading Volume Activity, Variant of Return
PENGARUH UMUR PERUSAHAAN, EARNING PER SHARE, DEBT TO EQUITY RATIO, RETURN ON EQUITY, REPUTASI UNDERWRITER, DAN PERSENTASE PENAWARAN SAHAM TERHADAP UNDERPRICING PADA PERUSAHAAN YANG MELAKUKAN INITIAL PUBLIC OFFERING (IPO) TAHUN 2009-2015 Susi Susilowati, 13.05.52.0017; Susilowati, Yeye
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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Abstract

This research was conducted to examine the effect of firm’s age, earning per share, debt to equity ratio, return on equity, underwriter reputation and the precentage of offers in that companies do an initial public offering (IPO) in the 2009 to 2015. Sampling method used in this study was purposive sampling method, which was based on certain criteria. Sampel that match with the criteria of this research were 115 companies do an initial public offering (IPO) in the period 2009-2015. The analysis used was multiple regressions, to see wheter the independent variables influence the dependent variable jointly or individually, preceded by normality test and assumption of classical test for test of multicolliniearity test, autocorrelation test, and heteroscedasticity test. The result of the data analysis or the regression indicate that the firm’s age, debt to equity ratio, return on equity and underwriter reputation negative effect on the level of underpricing, while earning per share and the precentage of offers positive effect on the level of underpricing.Keywords: Underpricing, Firm’s Age, Earning Per Share, Debt to Equity Ratio, Return On Equity, Underwriter Reputation, The Precentage of Offers, and initial Public Offering
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016) Ulfa Puji Utami, 13.05.52.0114; Maryono, Maryono
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Abstract

This reseach aimed to analyze the influence of Managerial Ownership, Institutional Ownership, Independent Commissioner, Audit Committee and Quality Audit Integrity Financial Statements Against the Manufacturing Companies Listed on the Stock Exchange Period 2014-2016. The population in this study are all Manufacturing Companies Listed on the Stock Exchange Period 2014-2016. The sample selection using purposive sampling method. The analytical tool used in this research is multiple linear regression analysis. Statistical test results showed that the F-Test Managerial Ownership, Institutional Ownership, Independent Commissioner, Audit Committee and Quality Audit together influential Against Integrity Financial Statements.And the result of hypothesis testing partially indicate that Managerial Ownership, Audit Committee and Audit Quality have positive Influence not significant to Integrity of Financial Statement. Institutional ownership has no significant negative effect on Financial Statement Integrity. While Independent Commissioner has a significant negative effect on Financial Statement Integrity.Keywords: Integrity Financial Statements, Managerial Ownership, Institutional Ownership, Independent Commissioner, Audit Committee and Audit Quality

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