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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
 77   78   79   80   81 
PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP PERINGKAT OBLIGASI (Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia 2011–2016) Aditya Pratama, 13.05.52.0172; 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

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Abstract

This study aims to determine the effect of Profitability, Leverage, Liquidity and Size of the Company to the rating of bonds on non – financial companies listed on the stock exchange and rating bond issued by PT.PEFINDO. Sampling method using purposive sampking woth research period year 2011 until 2016. Relationship and or influence between variables is explained by using method of doubled linier regression analysis. This tudy consists of 1) Profitability has no effect 2) Levarage has asignificant negative effect 3) Liquidity does not affect the rating of bonds 4) The size of the company has a positive effect on the rating of bond.Keywords: Bond Rating, Profitability, Levergae, Liquidity, Size
ANALISIS PEMBIAYAAN MUDHARABAH, PEMBIAYAAN MUSYARAKAH,PEMBIAYAAN BERMASALAH, LIKUIDITAS, KECUKUPAN MODAL, DAN EFISIENSI BIAYA TERHADAP PROFITABILITAS BANK SYARIAH 2012-2016 Dewi Yuliana, 14.05.52.0061; Puspitasari, Elen
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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Abstract

The purpose of this study is to examine and analyze the effects of Mudharabah Financing, Musyarakah Financing, Troubled Financing, Liquidity, Capital Adequacy, and Cost Efficiency to Profitability of Sharia Banks. The type of data used in this study is secondary data, this research data obtained from the financial statements and Annual Report 2012-2016. Sampling method used is Purposive sampling. The amount of data processed by 91 sharia banks. Methods of data analysis using multiple linear regression. The results showed that Mudharabah Financing, Musharaka financing, and Liquidity have no significant negative effect on profitability (ROA), Financing Problems, Capital Adequacy positively influential not significant to profitability (ROA), while at Cost Efficiency significantly negatively affect profitability (ROA). Keywords: Mudharabah Financing, Musharaka Financing, Non-performing Financing, Liquidity, Capital Adequacy and Cost Efficiency.
PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode Tahun 2012-2014) Fanny Anggraeny, 12.05.52.0011; Aini, Nur
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 aimed to axamine the impact of the characteristics of good corporate governance as institutional ownership, managerial ownership, the proportion of independent commissioners, the number of boards of directors, the size of audit committee, the number of audit committee meetings, and a number of financial experts on audit committee the possibility of financial distress on companies listed in Indonesia Stock Exchange period 2012-2014. The sampling method used purposive sampling with the obsevation period from 2012 to 2014. Criteria for financial distress company is a company with negative earnings per share in the reporting period. Relationship and (or) influence between variable is described by using logistic regression analysis. The results of anlysis showed that the variables of number of board of directors in a significant negative effect on the possibility of financial distress, while variable institutional ownership, managerial ownership, the proportion of independent commissioners, the size of the audit committee, the number of audit committee meetings, and the number of audit committee financial expert did not significantly affect the financial distress.Keywords: Financial Distress, Corporate Governance, Earnings Per Share
PENGARUH STRUKTUR KEPEMILIKAN, STRUKTUR MODAL, PROFITABILITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Tomi Yuniardi M, 12.05.52.0120; Sunarto, Sunarto
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 examines the effect of structure ownership, institutional ownership, financial capital structure, profitability, growth of company toward firm value. This research was conducted at the Indonesian Stock Exchange by using go public manufacturing company as the unit of analysis. The sampling method used purposive sampling with a sample of 160 objeck of companies listed on the Indonesian Stock Exchange in the period is 2010 until 2014. Analysis instrument used  multiple regression analysis. The results showed that the profitability has positive effect and significant to the corporate value. Whereas the structure ownership, institutional ownership, financial capital structure and growth of company had no significant effect on firm value.Keywords: Ownership Structure, Ownership Institutional, Financial Capital Structure, Profitability, Growth of Company and Firm Value
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, LIKUIDITAS, PROFITABILITAS, DAN KINERJA LINGKUNGAN HIDUP TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) TAHUN 2012 – 2015 Ratna Fauziyyah Age, 13.05.52.0154; Aini, Nur
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 examine the effect of firm size, leverage, liquidity, profitability, and environmental performance on the disclosure of Islamic social reporting on companies listed in the Jakarta Islamic Index. The population in this study is a companies listed in the Jakarta Islamic Index during of the years 2012-2015. The sample in this study using purposive sampling method, so that the number of companies included in the sample criteria as many as 103 companies. The data analysis method used in this study is multiple linear regression analysis. The results showed that firm size variables have a significant positive effect on ISR disclosure. Leverage has a significant negative effect on ISR disclosure. Liquidity has a significant negative effect on ISR disclosure. Profitability has no significant negative effect. The environmental performance has negatively insignificant effect on ISR disclosure.Keywords: Islamic Social Reporting. firm Size. Leverage. Liquidity. Profitability. Environmental Performance
PENGARUH CORPORATE GOVERNANCE (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 2013-2015) Mei Nilasari, 13.05.52.0093; 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 study aimed to analyze the influence of Corporate Governance (Managerial Ownership, Institutional Ownership, Independent Commissioner, Audit Committee) and Quality Audit Integrity Financial Statements Against the Manufacturing Companies Listed on the Stock Exchange Period 2013-2015. The population in this study are all Manufacturing Companies Listed on the Stock Exchange Period 2013-2015. The sample selection using purposive sampling method. The analytical tool used in this research is multiple linear regression analysis. The result shows that the Corporate Governance (Managerial Ownership, Institutional Ownership, Independent Commissioner, Audit Committee) and Quality Audit together influential Against Integrity Financial Statements and the coefficient determinant research partial hypothesis indicates that the Audit Committee significant positive effect against the Integrity Reports Finance. Managerial Ownership, Institutional Ownership and Quality Audit Integrity Against effect does not affect the Financial Statements. While the Independent Commissioner Against significant negative effect Integrity Financial Statements.Keywords: Integrity Financial Statements, Managerial Ownership, Institutional Ownership, Independent Commissioner, Audit Committee and Audit Quality
PENGARUH UKURAN KAP, OPINI AUDITOR, FEE AUDIT, UKURAN PERUSAHAAN, PERGANTIAN MANAJEMEN, DAN KESULITAN KEUANGAN TERHADAP AUDITOR SWITCHING Tara Anisa, 13.05.52.0166; Alfasadun, Alfasadun
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Abstract

This research examined the effect of accounting firm size, audit opinion, audit fee, firm size, turnover management, and financial distress of the auditor switching. This research was conducted at the Indonesian Stock Exchange by using analysis unit manufacturing companies that have gone public. The sampling method in this research using purposive sampling the study period of 2014 to 2016. The relationship and or influence between independent variables and the dependent variable is explained by using logistic regression analysis. The results of the study are as follows: firm size influence the auditor switching, whereas the accounting firm size, audit opinion, audit fee, turn over management, and financial distressdoes not influence the auditor switching.Keywords: accounting firm size, audit opinion, audit fee, firm size, turnover management, financial distress, auditor switching
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PERILAKU DISFUNGSIONAL AUDIT ( Studi Empiris Pada KAP di Jawa Tengah) Pipiet Dwi Puspitarini, 13.05.52,0084; Badjuri, Achmad
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 was conducted to determine the analysis of the factors that affect the price of shares in manufacturing companies in Indonesia Stock Exchange . This research was conducted at the companies listed on the stock exchanges of Indonesia in 2010-2012. Data derived from the audited financial statements in IDX and ICMD 2010 to 2012. The samples in this study were taken by using purposive sampling method . From the results of research conducted by multiple linear regression analysis method is known that CR significantly positive effect on stock prices , then H1 : Liquidity significant positive effect on stock prices received . ROE no significant effect on stock prices , then H2 : Profitability significant positive effect on stock prices on the decline . Sales growth is not a significant effect on stock prices , then H3 : Sales pertumbuan significant positive effect on stock prices on the decline . EPS significant positive effect on stock prices , then H4 : EPS significant positive effect on stock prices received .Keywords: stock price, Liquidity, Profitability, Sales Growth, EPS.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND PAYOUT RATIO PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS LQ-45 BURSA EFEK INDONESIA PERIODE 2012-2016 Erna Ambaryani, 14.05.52.0015; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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Abstract

Dividend payment policy is a very important policy, because it will involve two parties namely shareholders and management companies that can have different interests. The dividend policy determines the placement of profits, which is between paying to shareholders and reinvesting the company. sfs purpose of this research is to examine the factors influencing dividend payout ratio at the company listed in Index LQ-45 by using Current Ratio (CR), Debt to Equity Ratio (DER), Return On Asset (ROA) and Firm Size.  The data in this research is annual report (Annual Report). The sample is determined by Purposive Sampling technique. This research uses 24 companies that are included in category LQ-45 in Indonesia Stock Exchange (BEI) as sample.  The result of this research shows that Current Ratio and Debt to Equity Ratio have significant negative effect to Dividend Payout Ratio, while Return On Asset and Firm Size have positive significant effect to Dividend Payout Ratio.Keywords:Current Ratio (CR), Debt to Equity Ratio (DER), Return On Assets (ROA), Firm Size., Dividend Payout Ratio (DPR).
PENGARUH STRUKTUR MODAL, PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN DAN GROWTH OPPORTUNITY TERHADAP NILAI PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2014-2016) Dhian Septiara, 14.05.52.0136; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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Abstract

The purpose of this study to test the effect of disclosure of structure, probability, liquidity size and growth opportunity to the firm value on manufacturing companies listed in Indonesia Stock Exchange 2014-2016.Data usedin this research issecondary data,the data in this study were obtained from the Anuat Report (AR) 2014-2016. This study was conducted using a sample of 198 companies listed on the stock exchange in 2014-2016. Methods of sample selection using purposive sampling and analysis model used is multiple linear regression. The result of the research shows that disclosure of structure (DER) variable has negative and significant influence to the firm value (PBV), whereas probability (ROE) variable has positive and significant influence to the firm value (PBV), whereas liquidity (CR) has no effect on firm value (PBV,) whereas Size variable has positive and significant influence to firm value (PBV), and growth opportunity variable has positive and significantinfluence to firm value (PBV).Keywords: structure, probability,liquidity, size, growth opportunity, firm value

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