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
 70   71   72   73   74 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR (Studi Empiris Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2012-2016) Iva Yuniasih, 14.05.52.0001; Sunarto, Sunarto
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

The purpose of this reseach is to test the influence of leverage, profitability, assets growth and firm size to the dividend policy. This research has been carried out by using quantitative approach and multiple linier analysis method. The data is the secondary data which has been obtained from manufacturing companies which are listed in Indonesia Stock Exchange in 2012-2016 periods. The data collection technique has been done by using documentation and literature study. The sampling has been done by using purposive sampling.The result of this research indicate that Firm Size have positive influence on Dividend Policy. Whereas Leverage, Profitability and Assets Growth have no influence on Dividend Policy.Keywords: Manufacturing Industry, Leverage, Profitability, Assets Growth, Firm Size on Dividend policy
PENGARUH LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN DAN EARNING MANAGEMENT TERHADAP NILAI PERUSAHAAN (Studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013-2016) Amiyatun, 14.05.52.0117; Wahyu Widati, Listyorini
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

The value of the firm is the performance of company that isreflected by the price of shares in the form of demand and supply the capital market reflects public’s assessment of the company’s performance. Corporate’s value is influenced by several factors including the leverage, profitability, company size and earning menejemen. This research aimed to examine the effect of leverage, profitability, company size and earning menejemen on compeny value on manufacturing compenies listed in indonesia capital exchange year 2013-2016. The result of this research simultaneously leverage,profitability, compeny size, and earning menejemen influence on value of compeny. While partially show that leverage and earning menejemen significant negative effect on value compeny value, meanwhile profitability and compeny size significant positive effect on compeny valueKeyword: leverage, profitability, company size, earning management and compeny value
PENGARUH UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN, PROFITABILITAS, STRUKTUR MODAL DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN (PERIODE 2013-2015) Fifin Setiani, 14.05.52.0052; Lisiantara, G. Anggana
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

The firm value shows that the prosperity of stakeholder will increased as well. The firm value becomes very important because it reflect the performance of the company which can influence the perception of investors to the company. This research is meant to find out the influence of firm size, the growth of the company, profitability, capital structure, and liquidity to the firm value. The samples are 211 manufacturing companies which are listed in Indonesia Stock Exchange (IDX) during the 2013-2015 periods and they have been selected by using purposive sampling. The statistic test instrument uses SPSS 20 version wich is carried out to perform classic assumption test, multiple linear regressions analysis, and the hypothesis test. The result of the hypothesis test shows that : (1) firm size does have any influence to the firm value ; (2) the growth of the company does not have any influence to the firm value; (3) profitability of the company does not have any influence to the firm value;(4) capital structure does not have any influence to the firm value ; (5) liquidity does not have any influence to the firm valueKeywords : Firm Size, The Growth Of The Company, Profitability, Capital Structure, Liquidity and firm value.
PENGARUH BELANJA MODAL DAN DANA PERIMBANGAN TERHADAP PERTUMBUHAN KINERJA KEUANGAN DAERAH DENGAN PENDAPATAN ASLI DAERAH SEBAGAI VARIABEL INTERVENING (Studi Kasus pada Kabupaten dan Kota di Provinsi Jawa Tengah Tahun 2014-2016) Anisa Munasifah, 14.05.52.0193; Jaeni, Jaeni
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

The research aims to examine the effect of Capital Expenditure and Balancing Fund on Financial Performance Growth with Local Original Income as intervening variable. Population in this research is all Regency and City in the Central Java Province. The data used are secondary data derived from Report on Realization of Regional Revenue and Expenditure Budget of Central Java Province in 2014- 2016. The sampling method was conducted using census method. The analytical methods used are descriptive statistics, classical assumption test, multiple linear regression, and path analysis. The result of this research is Capital Expenditure and Balancing Fund havepositive and significant influence to the Original Revenue, Local Revenue have a positive and significant impact to financial performance growth (financing capability ratio), Local Revenue has a positive and insignificant effect on the growth of financial performance (expenditure efficiency ratio), Capital Expenditure directly influence against the growth of financial performance, but indirectly capital expenditure through the original revenue does not affect the growth of financial performance (financing capability ratio), then Capital Expenditure can influence directly or indirectly to the Growth of Financial Performance (the ratio of the efficiency of budgetary expenditure) through the Local Revenue, the Balance Fund can directly and indirectly affect the Financial Performance Growth (the ratio of financing capability and the ratio of the efficiency of budget expenditure) through the Original Revenue.Keywords: Capital Expenditure, Balancing Fund, Local Original Income and Local Financial Performance
FAKTOR - FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR (Studi Empiris Kantor Akuntan Publik Di Kota Semarang) Amalia Yudhanti, 12.05.52.0157; 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

This study aimed to examine the effect of audit structure, role conflict, role ambiguity, understanding of good governance, leadership style, cultural organizations, organizational commitment and the complexity of the tasks that directly affect the performance of the auditor in public accounting firm in the city of Semarang. The population in this study is the auditor who worked on a public accounting firm in the city of Semarang. Sampling was done by using purposive sampling method and the total sample of 79 respondents. Primary data collection method used is the questionnaire. Data were analyzed using multiple linear regression model. The results showed that the conflict of roles, understanding of good governance and leadership style not significant effect on the performance of auditors. While the audit structure, unclear roles, organizational culture, organizational commitment and the complexity of the task significant effect on the performance of auditors.Keywords: Audit Structure, Role Conflict, Role Ambiguity, Understanding Good Governance, Leadership Style, Organizational Culture, Organizational Commitment, Task Complexity and Performance Auditor
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT (Studi Empiris Pada KAP di Semarang) Adelita Cassandra Devi, 13.05.62.0030
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

This study aimed to examine the effect of independence, work experience, objectivity ,accountability, motivation, and professionalism which directly influence acceptance of audit quality. The population in this study were all auditors working in the public accountant from Semarang. Sampling was done using convenience sampling method and sample size were 71 respondents. The primary data collection method used was a questionnaire method. Data were analyzed using multiple linier regression model. Result of research indicate that the variables: independention, work experience, objectivity, accountability, motivation, proffesionalism significant positive effect to acceptance of audit quality. Keywords :independence, work experience, objectivity ,accountability, motivation, and professionalism which directly influence acceptance of audit quality.
FAKTOR-FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN (Study Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada tahun 2014-2016) Ina Dwi Indrayani, 13.05.52.0224; Wahyudi, Djoko
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 analyze the influence of institutional ownership, independent commissioner, external auditor, firm size, and leverage to integrity of financial statement. The population of this study is companies registered in Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2016 . The sampling technique using purposive sampling and mchanical testing data is to use a multipe linear regression analysis.The analysis showed that the variables institutional ownership, independent commissioner and firm size had no effect on integrity of financial statement. External auditor and leverage had effect on integrity of financial statement.Keywords: Institutional Ownership, Independent Commissioners, External Auditors, Firm Size, Leverage, Integrity of Financial Statements
PENGARUH TINGKAT BAGI HASIL, NON PERFORMING FINANCING, DANA PIHAK KETIGA, DAN FINANCING TO DEPOSIT RATIO TERHADAP PEMBIAYAAN BAGI HASIL PADA BANK UMUM SYARIAH DI INDONESIA TAHUN 2011-2015 Surya Rizky Oktovan, 13.05.52.0153; Aini, Nur
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

Aimed of this research are to analyze the influence level of profit sharing, non-performing financing, third party funding and financing to deposit ratio to finance towards financing profit sharing on Islamic Banks in Indonesia 2011-2015. This research was conducted in Islamic Banks registered in Financial Services Authority. The populations in the study is the islamic Bank in Indonesia 2011-2015 which reported financial statement at OJK. The Sampling method used purposive sampling period study from 2011 to 2015 with 171 samples. The method used is the panel data regression The result showed that 1) the level of profit sharing that has positive effect was not significant 2) The positive effect of Non performing financing is significant 3) Third party funds has significant positive effect 4) Financing to deposit ratio that has positive effect is not significant to financing profit sharing of Islamic Banks in Indonesia in 2011-2015.Keywords: Level of Profit Sharing, Non Performing Financing, Third Party Funds and Financing to Deposit Ratio
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2011-2015 Rizqi Alfi Handayani, 14.05.52.0104; Wardjono, Wardjono
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 examines the Factor Analysis that affect the Company Value. This research is conducted at Indonesia Stock Exchange by using mining company which have go public.  The population in this study is all companies listed on the Indonesia Stock Exchange in 2011 to 2015. The sample used in this study are all mining companies.  The results of this study indicate that liquidity has a positive effect is not significant, firm growth has a significant positive effect, firm size, debt policy and institutional ownership have no significant effect on firm value. Keywords: liquidity, company growth, firm size, debt policy and institutional ownership and corporate value.
PENGARUH AUDIT TENURE DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT REPORT LAG Evita Okta Ristina, 14.05.52.0220; Meita Oktaviani, Rachmawati
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

The aims of research to provide empirical evidence of the influence of audit tenure and KAP measures on audit report lag.This independent variable research consisted of audit tenure and KAP size. Dependent variable audit report lag. In this research used of sample of manufacturing company listed in the Indonesia Stock Exchange on period 2013-2016. In the sample of research is 252 company. This method uses purposive sampling. This study uses Multiple Linear Analysis technique.The result of this research shows that audit tenure has no significant negative effect on audit report lag and KAP size has negative effect to audit report lag.Keywords: audit report lag, audit tenure, KAP size

Page 72 of 242 | Total Record : 2418

 70   71   72   73   74 

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