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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
 74   75   76   77   78 
ANALISIS PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, LEVERAGE DAN KOMISARIS INDEPENDEN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Tiya Lutfiana, 12.05.52.0084; Kartika, Andi
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

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Abstract

The study aims to examined and analyze the effect of firm size, firm age, leverage, and independent commissioner of intellectual capital disclosure. The population inthis study was the manufacturer that had been regrestered at indonesia Stock Exchange period from 2010 to 2014. The sampling method used a purposive sampling. Testing and analysing the effect of variabel used double regression analysis method. The study result showed that the firm size and firm age has positive affect and significant to intellectual capital disclosure. Whereas the leverage and the independent commisioner had negative effect and significant to intellectual capital disclosure. Keywords: Firm Size, Firm Age, Leverage, Independent Commissioner of Intellectual Capital Disclosure
FAKTOR - FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2015 Rekno Nitasari, 12.05.52.0063; Wahyudi, Djoko
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 at determining the effect of Business Risk, Asset Structure, Company Size, Growth Sales, profitability, liquidity on Capital Structure of Manufacturing Companies Listed on Indonesia Stock Exchange in 22012-2015. This research was conducted in Indonesia Stock Exchange with purposive sampling method with the sampel was taken from the period of 2012-2015. The sample collected includes 112 companies which satisfied some criteria. Analysis tool used multiple regression analysis. The results of the study show that business risk, asset structure, size, growth sale. Profitability ,and  liquidity simultaneously have significantly affect on intellectual capital performance. Result of analysis (t-test) shows that business risk  size and growth sales did not have significantly affect on capital structure. While asset structure affect positife significantly, profitability and likuidity variable negative have significantly affects on capital structure.  Keywords: Capital Structure, Business Risk, Asset Structure, Company Size, Growth Sales, Profitability, Liquidity
PENGARUH PENGUNGKAPAN CSR, KEPEMILIKAN INSTITUSIONAL, DIVERSIFIKASI, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN (Study Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2013-2015) Wahyu Tri Setyoasri, 13.05.52.0200; Poerwati, Tjahjaning
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 aims to analyze the influence of CSR disclosure, institutional ownership, diversification, capital structure, and firm size on the companys financial performance. In this study the sample used is manufakturing companies listed on the Indonesia Stock Exchange (BEI) in 2013-2015. Sampling technique in this research use purposive sampling. The technique of data testing using multiple linear regression analysis. The result of analysis shows that CSR variable has an effect on to company financial performance. Institutional ownership affects the companys financial performance. Diversification does not affect the companys financial performance. Capital Structure affect the financial performance of the company. The size of the company affects the financial performance of the company.Keywords: CSR, Institutional Ownership, Diversification, Capital Structure, and Firm Size, Corporate Financial Performance
ANALISIS PENGARUH SELF ASSESSMENT SYSTEM, SOSIALISASI PERPAJAKAN, ACCOUNT REPRESENTATIVE, SANKSI PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP PENGETAHUAN DAN PEMAHAMAN PERPAJAKAN (Studi Empiris Pada Wajib Pajak UMKM di KPP Semarang Timur) Christian Hadi Soemarsono, 13.05.52.0086; Badjuri, Achmad
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 aimed to examine the effect of self assessment system, tax sosialitation, account representative, tax penalties and awareness taxprayer which directly influence acceptance of knowledge and understanding of taxation. The population in this study were all UMKM taxpayer in KPP Semarang Timur. Sampling was done using conveniance sampling method and sample size were 100 respondents. The primary data collection method used survei method was used a questionnaire . Data were analyzed using multiple linier regression model. Result of research indicate that the variables: self assessment system, tax sosialitation, account representative, and tax penalties have significant positif effect to acceptance of knowledge and understanding of taxation, awareness taxprayer do not has a effect to acceptance of knowledge and understanding of taxation.Keywords: UMKM, Self Assessment System, Tax Sosialitation, Account Representative, Tax Penalties, Awareness Taxprayer, Knowledge and Understanding of Taxation
ANALISIS FAKTOR–FAKTOR YANG BERPENGARUH TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2013-2015) Endah Setyo Anjarwati, 13.05.52.0047; 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

This study aims to determine the effect of Audit Comitte, The Independent Commissioner, Other Public Shareholders, Profitability, and Size of Tax Avoidances at manufacture companies which listed in the Indonesia Stock Exchange. The population on this research is all manufacture company in the Indonesia Stock Exchange in 2013 - 2015. The sampling technique used was purposive sampling. The analytical tool was used is Multiple Regression Analysis. Partial results of this study show the Audit Comitte, The Independent Commissioner, Other Public Shareholders, Profitability of significant negative effect on tax avoidances while variable Size of significant positive affect the tax avoidances.Keywords: Audit Comitte, The Independent Commissioner, Other Public Shareholders, Profitability, and Size of Tax Avoidance
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP BELANJA MODAL (Studi Kasus Pemerintah Kabupaten/Kota di Provinsi Jawa Tengah Tahun 2013-2015) Ichda Septi Maulika, 14.05.52.0249; Maryono, Maryono
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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This Study aimed to analyze the factors that affect the capital expenditure. The independen variables this study the are original revenues, general allocation funds, profit sharing funds, and the rest of budget financing. The population in this study is the budget realization report of all districts/cities in central jawa province obtained from the Central Statistics Agency of Semarang city and the financial inspection body of Republic Indonesia representatives of Central Java year 2013-2015. Samples included in this research criteria as much 98 out of 105 file. By using purposive sampling. The method of data analysis used in this research is descriptive analysis and multiple linear regression analysis. The result of this study indicate that the original revenues have a positive and significant impact on capital expenditure, general allocation budget have a positive and significant impact on capital expenditure, revenue sharing has a positive and significant impact on capital expenditure, and the remaining budget financing has a negative and insignificant effect on spending capital.Keywords :Local Revenues, General Allocation Budget, Revenue Sharing Funds, The Rest The Budget Financing, Capital Expenditure.
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, PERTUMBUHAN LABA, LIKUIDITAS DAN INVESTMENT OPPORTUNITY SET TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2015 Sagita Heppy Jayanti, 12.05.52.0135; Poerwati, Rr. Tjahjaning
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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Abstract

The purpose of this study was to examine the effect of financial ratios to predict earnings quality on manufacturing companies in the Indonesian Stock Exchange using financial ratios variable which is capital structure, size of company, the growth of profit, liquidity, and investment opportunity set as independent variables. While earning quality is measured using Earnings Response coefficient (ERC) as the dependent variables. The population in this study were manufacturing companies that listed on Indonesian Stock Exchange. Samples are taken 136 manufacturing companies with purposive sampling method and observation period during five (2012-2015). Relationship and influence between variable is described by using multiple regression analysis. The result showed that capital structure hassignificant and positive effect to the earnings quality. size of company had no significant and positive effect to the earnings quality. While the growth of profit, and has significant and negative effect to the earnings quality. Liquidity had no significant and positive effect to the earnings quality. Investment Opportunity Set  had significant and positive effect to the earnings quality.Keywords: Capital Structure, Size Of Company, The Growth Of Profit, Liquidity, Investment Opportunity Set and Earning Quality
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK (Studi Kasus Wajib Pajak Orang Pribadi di KPP Pratama Semarang Tengah Satu dan KPP Pratama Semarang Tengah Dua) Nur Lita, 13.05.52.0034; Meita Oktaviani, Rachmawati
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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This study aims to analyze the influence of e-Filing system Implementation, Taxpayer Awareness and Internet Understanding of Taxpayer Compliance on Individual Taxpayerin KPP Pratama Semarang Tengah Satu and KPP Pratama Semarang Tengah Dua. This research data is obtained from questionnaires distributed to Taxpayers registered in KPP Pratama Semarang Tengah Satu and KPP Pratama Semarang Tengah Dua. The population of this study are individual Texpayer registered in KPP Pratama Semarang Tengah Satu and KPP Pratama Semarang Tengah Dua. Sampling method used in Conveniance Sampling. The analysis method of this research is multiple linier regression method. This results of this study indicate that the implementation of e-Filing System has a positive ang not significant impact on Taxpayer Compliance, Taxpayer Awareness has a positive and not significant impact on taxpayer compliance, Internet Understanding has a negative and not significant effect on Taxpayer Compliance.Keywords: Implementation of e-Filing System, Taxpayer Awareness, Internet Understanding, Taxpayer Compliance
PENGARUH PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH, RETRIBUSI DAERAH, PAJAK DAERAH, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL (Studi Pada Kabupaten/Kota Provinsi Jawa Tengah Tahun 2011-2013) Veroliana Putri Candra Pratiwi, 12.05.52.0211; Alfasadun, Alfasadun
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 the economic growth, regional revenue, Levies, Local Taxes, General Allocation Fund and Special Allocation Fund to the Capital Expenditure in the District / City of Central Java province Years 2011-2013. The data used is data Economic Growth, Local Revenue, Levies, Local Taxes, General Allocation Fund, Special Allocation Funds and Capital Expenditure on Regency / City Central Java Province. As many as 105 samples obtained data. The research data were then tested by multiple linear regression. The results of this study indicate that: Economic Growth significant positive effect on Capital Expenditure. Local Revenue has a positive influence on the Capital Expenditure. Retibusi area has a positive influence on the Capital Expenditure. Local Taxes and no significant positive effect on Capital Expenditure. General Allocation Fund has a positive influence on the Capital Expenditure. Special Allocation Fund and no significant positive effect on Capital Expenditure.   Keywords: Economic Growth, Local Revenue, Levies, Local Taxes, General Allocation Fund, Special Allocation Funds, Capital Expenditures
PENGARUH LDR, NIM, NPL, BOPO, DAN CAR TERHADAP ROA PADA BANK BUMN YANG TERDAFTAR DI BANK INDONESIA Tursidi, 08.05.52.0080; Kartika, Andi
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 has a purpose to analyze the effect on LDR, NIM, NPL,BOPO and CAR for Returm om Asset (ROA) on BUMN the bank in indonesia. ROA shows a comparison between the profit before tax to total assets (total assets). So, important for the banks to will be analyzed the factors to determined ROA targeted match with condition of banking and state of economy This research using data from BUMN published financial reports 2002-2015 period. Analysis technique used is analyzed multiple linear regression and the hypothesis testing with use F and t test. Others also done a classic assumption test covering normality test, multicolinearity test, heteroscedasticity test and autocorrelation test. Conclussion from this research describe that statistical result of LDR variable show negative and significant influence towards on ROA, NIM variable show positive and significant towards on ROA, NPL variable show negative and significant towards on ROA. BOPO variable show negative and significant towards on ROA. And CAR variable show positive and significant towards on ROA.Keywords: LDR, NIM, NPL, BOPO, CAR, ROA

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