cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 69   70   71   72   73 
PENENTU CAPITAL ADEQUACY RATIO PADA BANK UMUM YANG TELAH GO PUBLIC DI BURSA EFEK INDONESIA (BEI) Fifi Nur Aisyah, 14.05.52.0047; Taswan, Taswan
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

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

Abstract

This study aims to analyze the effect of Return On Equity, Net Interest Margin, Loan to Deposit Ratio and Non Performing Loan of Capital Adequacy Ratio Banking companies listed on the Indonesia Stock Excange. In this study, researchers used purposive sampling and sample size 110 companies obtain convensional bank in Indonesia, Bank Indonesia registered in the year 2012 to 2016. Hypothesis tesing using t - test with a significance level of 5%. The result showed that Return On Equity have negative significant, Net Interest Margin have positive and significant, Loan to Deposit Ratio have negative and not significant, and Non Performing Loan have negative and not significant to Capital Adequacy Ratio.Key Words : ROE, NIM, LDR, NPL and CAR
PENGARUH LIKUIDITAS, STRUKTUR MODAL, UKURAN PERUSAHAAN DAN PERTUMBUHAN LABA TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA (BEI) Ni Made Adi Krisnawati, 11.05.52.0121; Srimindarti, Ceacilia
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

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

Abstract

This study examines the effect of liquidity, capital structure, company size and profit growth of the quality of earnings.  This research was conducted in the Indonesia stock exchange using analysis unit manufacturing companies that have gone public.The method used in this research is descriptive quantitative method. Sample using purposive sampling techniques and acquired 81 companies in the sample with the study period of 2010 to 2013. The results showed that the size of the companys liquidity and significant effect on the quality of earnings. While the capital structure and profit growth did not significantly affect the quality of earnings.  Keywords: Liquidity, Capital Structure, Company Size, Growth Income and Earnings Quality
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN Nurul Ma’rifah, 12.05.52.0070; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

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

Abstract

The study examines the effect of profitability, laverage, collateralizable assets, size, growth, current ratio, and investment opportunity on dividend policy. This research was conducted at the Indonesian Stock Exchange by using using a go public manufacturing company as the unit of analysis. The sampling method use purposive sampling with the observasion period from 2011 to 2013. Relationship and (or) influence betmeen variable is described by using multiple regression analysis. The result showed that profitability, laverage, collateralizable assets, current ratio, and investment opportunity have positive effect and significant to dividend policy. Whereas growth and size have positif and no significant effect on dividend policy.  Keywords: Dividend Policy, Profitability, Laverage, Collateralizable Assets, Size, Growth, Current Ratio and Investment Opportunity
PENGARUH UNDERWRITER, UMUR PERUSAHAAN, UKURAN PERUSAHAAN, PROFITABILITAS, FINANCIAL LEVERAGE, JENIS INDUSTRI TERHADAP UNDERPRICING (Studi pada Perusahaan yang Melakukan IPO yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2015) Hanif Rifa’i, 13.05.52.0152; 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

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

Abstract

Underpricing is a phenomenon where stock prices at initial offerings are lower than those of stocks traded on the secondary market. Companies that do initial offer avoids the occurrence of underpricing, because the company does not get the maximum funds from the sale of its first stock. So this study aims to examine the factors - factors that affect the level of Underpricing period 2011 - 2015. The population used in this study are all companies that conduct Initial Public Offering in Indonesia Stock Exchange (BEI) in 2011 - 2015. The sample research is determined by purposive sampling method. The sample used is 90 companies. Hypothesis testing using multiple regression analysis. The result of this research model shows that (1) Underwriter has significant negative effect on underpricing; (2) The age of the Company has no effect on underpricing; (3) Company size does not affect underpricing; (4) Return On Assets (ROA) has no effect on underpricing; (5) Financial Leverage (FL) has no effect on underpricing (6) Industry type has no effect on underpricing. This means that the high underwriter variable can affect the underpricing level.Keywords: Underpricing, Underwiter, Age of Company, Company Size, Return On Assets (ROA), Financial leverage (FL), Industry Type
PENGARUH MANAJEMEN MODAL KERJA, LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS PERUSAHAAN (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Pada Tahun 2012-2015) Puguh Adi Setiawan, 13.05.52.0060; Poerwati, Rr. Tjahjaning
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students Journal of Accounting and Banking

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

Abstract

This study examined the effect of the effect of working capital management. liquidity, leverage, company size and sales growth to profitability. The study was conducted on companies listed in the Bursa Efek Indonesia. The sampling method using purposive sampling with a period of 2012 to 2015. The relationship between variables influence is described using multiple regression analysis. The results showed that the average collection period, average payment period, and the size of the companys significant positive effect on profitability. Average days inventory, and leverage significant negative effect on profitability. While likuidity and sales growth showed a negative result no significant effect on profitability.Keywords: Working Capital Management, Liquidity, Leverage, Firm Size, Growth, Profitability, ROA
PENGARUH RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, CAPITAL ADEQUACY RATIO (RGEC) DAN BIAYA OPERASIONAL TERHADAP PENDAPATAN OPERASIONAL (BOPO) TERHADAP KINERJA BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) (Studi Empiris Pada Bank Umum Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2012-2015) Uky Megawati, 14.05.62.0009; Indarti, MG. Kentris
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

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

Abstract

This study aims to test and analyze the effect of RGEC and BOPO on Bank Performance at Commercial Banks listed on the Indonesia Stock Exchange (IDX).The population of this study are Commercial Banks listed on Indonesia Stock Exchange (BEI) during 2012-2015 which report complete financial statements and published on Indonesia Capital Market Directory (ICMD) and idx website. The sample that entered in this research criterion is 122 bank by using purposive sampling method. Methods of data analysis in this study using multiple linear regression analysis with SPSS 20 program.. The results showed that the variable of Non Perfoming Loan (NPL), Good Corporate Governance (GCG), and Capital Adequancy Ratio (CAR) have a positive influence on Return On Asset (ROA), while Net Interest Margin (NIM) on Return On Asset (ROA), as well as Operational Expense / Operating Income (BOPO) which has a significant negative effect on Return On Assets (ROA), while Loan to Deposit Ratio (LDR) has no significant positive effect on Return On Assets (ROA).Keywords: Return On Asset (ROA), Non Performing Loan (NPL), Loan Deposit Ratio (LDR), Good Corporate Governance (GCG), Net Interest Margin (NIM), Capital Adequacy Ratio (CAR), Operating Expense to Operating Income
PENGARUH POFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Tia Fatmawati, 13.05.52.0082; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

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

Abstract

Globalization encourages the development of increasingly fierce business competition, with the full number of emerging new companies emerging. An important goal of establishing a company is to increase the value of the company. The value of the company can be seen from the companys annual financial statements, by utilizing the financial statement information is expected investors can predict the performance and value of the company. This research is to know the influence of ROA to company with CSR and GCG as moderation variable. The sample of the research is 50 companies that are doing CGPI survey which listed in BEI period 2013-2016 by using purposive sampling. The method of analysis used in this study is multiple regression with moderate regression analysis model with the base of absolute difference. This research is conducted at Indonesia Stock Exchange and access annual report at www.idx.co.id. The results of this study showed ROA has a positive effect on the company. CSR disclosure is significant to the company. GCG does not affect the company. CSR does not moderate the effect of ROA on corporate value with. GCG moderates the effect of ROA on companies with significant negative results.Keyword : ROA, CSR, GCG, Nilai Perusahaan.
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Toifatul Hanik, 12.05.52.0138; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

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

Abstract

The purpose of this study was to determinate the effect of profitability, leverage, liquidity, size, growth, cash position, invesment oppportunity set, managerial ownership on the dividen policy of manufacturing companiesin indonesia stock exchang. This study used quantitative research is to use the indonesia capital market directory manufacturing companies in indonesia stock exchange during the periode 2012-2014 and found 144 companies, while only 22 companies that qualify. The sampling method in this study using purposive sampling ans using regression analysis techniques berganda. Based on the result of the analysis showed that the profitability, growth, cash position, Invesment opportunity set but no significant positive effect on dividen policy. Liquidity and managerial ownership but no significant negative effect on dividen policy. Leverage negative and significant effect on dividen policy. Size positive and significant effect on dividen policy. Keywords: Dividen Policy, Profitabolity, Liquidity, Leverage, Size, Growth, Cash Potition, invesment Opportunity Set, Managerial Ownership
PENGARUH MANAJEMEN LABA DAN PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN DENGAN MODERASI KEPEMILIKAN INSTITUSIONAL Heni Sumiyati, 13.05.52.0171; Hardiningsih, Pancawati
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

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

Abstract

This research aims to test and analyze the effect of earnings management and tax planning on the value of companies with institutional ownership as a moderating variable on manufacturing companies listed on the stock exchange Indonesia. The population in this study is 462 manufacturing companies listed on the Indonesia Stock Exchange in 2013-2015. The sample selection was done by purposive sampling method. The analysis technique used multiple linear regression analysis. Moderate quasi model with interaction basis. The result of this analysis shows that the variable of earnings management doesn’t have an effect on company value, tax planning doesn’thave an effect on firm value, institutional ownership have positive significant effect to firm value, tax planning with moderation of institutional ownership has positive significant effect to firm value, firm size has positive significant effect to value Company and profitability have a significant positive effect on company value.Keywords: Profit Management, Tax Planning, Institutional Ownership, Company Size, Profitability
PENGARUH LEVERAGE, GROWTH OPPORTUNITIES DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI (Studi Pada Perusahaan Keuangan Dan Perbankan Di Bursa Efek Indonesia Tahun 2013-2015) Erika Anantya Rahmawati, 13.05.52.0132; Suwarti, Titiek
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students Journal of Accounting and Banking

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

Abstract

The study examines the effect of Leverage, Growth Opportunities and Firm Size on conservatism in accounting. This reserch was conducted at the finance and banking companies listed on the Indonesia Stock Exchange. The sampling method used purposive sampling with the observation period from 2013 to 2015. Relationship and (or) influence between variable is described by using multiple regression analysis. The result indicted that 1) Leverage had insignificant negative 2) Growth Opportunities had insignificant negative and 3) Firm Size had a negative significantly effect on accounting conservatism on finance and banking company listed on the Indonesia Stock Exchange in the period 2013-2015.Keywords: Leverage, Growth Opportunities, Firm Size and Conservatism in Accounting

Page 71 of 242 | Total Record : 2418

 69   70   71   72   73 

Filter by Year

2012 2019


Reset
Filter By Issues
All Issue Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019 Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019 Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018 Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018 Vol 7 No 2 (2018): vol.7 no.2 oktober 2018 Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017 Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017 Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017 Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017 Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016 Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016 Vol 5, No 1 (2016): Vol. 5 No.1 Edisi April 2016 Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016 Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016 Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015 Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015 Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015 Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015 Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014 Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014 Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014 Vol 3 No 1 (2014): vol. 3 no. 1 edisi april 2014 Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013 Vol 2 No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013 Vol 2 No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013 Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013 Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 More Issue