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Students´ Journal of Accounting and Banking
Published by Universitas Stikubank
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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Articles 2,418 Documents
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Faktor – Faktor yang Mempengaruhi Audit Delay (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI 2006-2010) Cindy Inawati Gunawan, 08.05.52.0005; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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Abstract

This research purpose to empirically examined the influence of size of the company, profit / loss surgery, auditor opinion, auditor reputation, and solvency toward audit delay of the listed manufacture companies in Indonesia Stock Exchange.This study focuses on manufacturing firms. The data used are secondary data, namely the 381 sample companies listed on the Indonesia Stock Exchange in the year 2006 to 2010. Analysis tool used is multiple regression.The test results of the test statistic is t show a profit / loss operation significantly negative effect on audit delay. While the size of the company, auditor opinion, auditor reputation and solvency has no effect on audit delay.Keywords: audit delay, size of the company, profit / loss operation, auditor opinion, auditor reputation, solvency.
ANALISIS BEBAN PAJAK TANGGUHAN DAN BEBAN PAJAK KINI UNTUK MENDETEKSI MANAJEMEN LABA Elisa Yuliana, 08.05.52.0144; Srimindarti, Ceacilia
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

This research is a testing that examined the effect and analyze the changes in deferred tax expense and current tax expense on earnings management to avoid earnings decreases in manufacturing companies that go public in Indonesia.The population in this study is a company engaged in the manufacturing sector are listed in Indonesia Stock Exchange (BEI) in 2008-2010. Sampling technique using a purposive sampling. According to established criteria contained 32 samples. Analysis technique used is logistic regression.The results showed that the change in deferred tax expense have a significant effect can be used to detect earnings management to avoid earnings decreases. Meanwhile, the current income tax can not be used for detecting earnings management to avoid earnings decreases.Keywords: Earnings Management, Accrual, Cash Flow Operating, Deferred Tax Expense, Deferred Tax Liabilities, Deferred Tax Assets, Current tax expense
PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DI INDUSTRI PERBANKAN INDONESIA Ririn Setyawati, 08.05.52.0087; Sri mindarti, Ceacilia
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

The purpose of this study was to examine the effect of the implementation of corporate governance measured by board size, proportion of independent board, audit committee existence and size of the companys toward earnings management measures of discretionary accruals calculated using the model Modified Jones Model (Dechow et al 1995 ).The sample in this study is a company engaged in banking that has gone public on the Stock Exchange in the year 2007-2010. Data collection methods in this study using purposive sampling. The amount of observational data obtained in this study as much as 96 observational data from 24 sample banking firms each year.By using a multiple linear regression analysis, the results show that good corporate governance mechanisms are shown to affect the size of the board to reduce the earning management. The result of this research mean that the mechanism by which the company has managed to minimize the practice of earnings management, so that it can be concluded that the mechanism of corporate governance have worked effectively to improve company performance.Keywords: corporate governance, board of directors, audit  ommittees, earnings management
ANALISIS FAKTOR-FAKTOR PEMBENTUK KINERJA BANK PADA PERBANKAN INDONESIA Gizca Dwi Putri, 08.05.52.0183; Puspitasari, Elen
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

The purpose of this research is to identify the principal components that formed of banking performance and identify of the sequence important principle component forming bank performance based on financial ratios of bank financial statements. The data used are secondary data from published financial statements of banks (2007-2009). The sampling consisted of 49 banking companies registered in the Directorate of Bank Indonesia.Analysis tool used is factor analysis. The important factor in the determination of factor analysis seen from the eigenvalue ≥ 1, and the critical value of the variable rate is determined by loading factor ≥ 0.50. Test the feasibility of the use of factor analysis factor was measured by Bartletts test -Measure of Sampling Adequacy (MSA) with a criteria KMO’s number (Keiser-Meyer-Oklin) ≥ 0.50 and Index Spherecity X2-Approximate. Then do the grouping variables into the respective component factor of the basic component matrix and rotated component matrix. From this research used 24 variables financial ratios included in the model CAMELS.The test found there are 14 permanent variable to pool the data (overall data). This research concludes that the financial ratios CAMELS model of banking is a form factor banking performance.Keywords: Banking Performance, Financial Ratios, CAMELS, Factor Analysis
ANALISIS RASIO CAMEL TERHADAP PREDIKSI KONDISI BANK BERMASALAH DI INDONESIA Ryzza Chunaifi, 08.05.52.0160; Himmawan, Arief
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

This research aimed to analyze the banks financial ratios to predict problem banks in Indonesia. Variables used a seven-bank financial ratios namely CAR, NPL, ROA, LDR, ROE, BOPO and NIM. The research data obtained in the census which shall mean the entire population used in the research, amounting to 123 banks in the years 2007-2009. Analysis tool used is the logit regression.The results of multivariate tests showed that the CAR, NPL, ROA, LDR, ROE, and NIM BOPO not significantly affect the probability of the condition of troubled banks in Indonesia. The accuracy of prediction of the condition of troubled banks by 94.1% in 2007-2009.Keywords: CAMEL, Condition Bank, CAR, NPL, ROA, LDR, ROE, BOPO and NIM
EFEKTIFITAS DAN KONTRIBUSI PENERIMAAN PBB TERHADAP PENDAPATAN DAERAH KOTA SEMARANG Ahmad Ghofar Fanani, 08.05.52.0186; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This study aims to determine the effectiveness of Land and Building Tax Revenue Local Government City of Semarang, to know the rate of revenue growth in the city of Semarang and Local Government to determine the contribution Receipts Tax on income from land and building local government area of Semarang.The population in this study are the data in the PBB Tax Office City of Semarang. With the potential of data samples, the PBB acceptance of Semarang and Semarang revenue. Research data in the form of secondary data obtained from the Central Bureau of Statistics, Office of the DGT, and the PBB KPP Semarang period of time period from 2006 to 2010.From the data obtained it can be concluded that the average city of Semarang on the effectiveness of the PBBited Nations from 2006 to 2010 amoPBBted to 87.17% effective with the criteria. This is caused by the target property tax Semarang city has not been achieved to the fullest. The average value of the rate of growth in Revenue realization of Semarang began in 2006-2010 of 23.42%. The average contribution to the property tax revenue the city of Semarang in years 2006 to 2010 amoPBBted to 14.12% belonging to the category of lessKeywords: Effectiveness of the PBB, The Growth Rate of Revenue and Contribution Revenue Against PBB
ANALISIS PENGARUH CAR, NPL, BOPO, LDR, DAN NIM TERHADAP ROA PADA PERUSAHAAN PERBANKAN DI INDONESIA Anggun Dwi Nurmawati, 08.05.52.0132; Widati, Listyorini Wahyu
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

The study aims to analyze the effect of Capital Adequacy Ratio (CAR), non-performing loans (NPL), Operating Expenses to Operating Income (BOPO) , Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), to the Banking Profitability (ROA). Population in this study is a commercial bank registered in the Bank Indonesia year period 2007-2009. Number of samples were 332 banks registered in the Bank Indonesia. Study sample is taken with certain criteria that companies belonging to banking in general banks in early 2007 to 2009, and the bank has published its financial statements in the year 2007-2009 as well as having a complete variable according to the author of the analysis.The research method used in this study is multiple regression analysis, to test the hypothesis. Before using multiple regression analysis, conducted tests of normality, the assumption of classical test and multiple regression.Based on the results of the feasibility test model using the F test showed that the CAR, NPL, BOPO, LDR, and NIM have a significant effect on ROA in the banking public bank with a significance level of 0.000. Adjusted R ² value in the regression model obtained for 0.647 bank. This suggests that the major influence of the independent variable is CAR, NPL, BOPO, LDR, and NIM, to the dependent variable (ROA) of 64,7% while the remaining 35,3% influenced by other factors. If the R ² value closer to 1 the independent variables (CAR, NPLs, BOPO, LDR and NIM) the stronger influence in explaining the bound variable (ROA). While based on the hypothesis test results indicate that the variable CAR, LDR, and NIM significantly positive effect on ROA. NPL negative effect on ROA is not significant. While a significant negative effect BOPOvariables to ROAKey words: CAR, NPL, BOPO, LDR, NIM, ROA
PROGRAM STUDI S1 AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS STIKUBANK SEMARANG 2012 Eni Setiyowati, 08.05.52.0094; Suwarti, Titiek
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

This study is a study that tested the profitability, company size and outsider ownership terhadapa period presentation and announcement period. Signal in accordance with the theory that an action taken by management to provide guidance to investors about how the management of the companys prospects look, with a signal - a signal success or failure of management (agent) who presented to the owner (principal).Based on the theory that the signal to see a signal - a signal success or failure of the company, the company tried to publish financial statements have been audited to the public in an  accurate and timely. In this study, this study used a purposive sampling and obtain samples of 279 samples of the company. By using multiple regression analysis to explain the relationship between these variables.The results of the test is the test statistic indicates only the size of the company are significantly negative effect on the presentation period, while profitability and outsider ownership does not affect the span of just presenting Retrieved ukuan companies are significantly negative effect on the announcement period, while profitabilias and outsider ownership does not affect the announcement periodKeywords: range of time of presentation, the announcement period, profitability, firm size, outsider ownership.
RASIO KEUANGAN DALAM MEMPREDIKSI LABA PADA MASA YANG AKAN DATANG Ibnu Pratama, 0425030136; Kartika, Andi
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This study aims to find out financial ratios in predicting earning changes manufacturing firms period 2007-2009. There are 5 financial ratios [ Long Term Debt Equity (LTD), Net Income to Net Worth (NINW), Inventory Turn Over (ITO), Gross Profit Margin (GPM), and Net Income to Sales (NIS). Factor analysis is used to find out financial earnings in predicting earning changes.Data in this study are from manufacturing firms listed on Indonesian stock exchange during 2007-2009. The empirical results show that Long Term Debt Equity (LTD), and Net Income to Net Worth (NINW) capable be used to predicting earning changes in future. While Inventory Turn Over (ITO), Gross Profit Margin (GPM), and Net Income to Sales (NIS) uncapable to predicting earning changes in the future.Keyword: earning changes, Long Term Debt Equity (LTD), Net Income to Net Worth (NINW), Inventory Turn Over (ITO), Gross Profit Margin (GPM) and Net Income to Sales (NIS)
HUBUNGAN INTERDEPENDENSI ANTARA MANAJEMEN LABA DENGAN INDEKS PENGUNGKAPAN SUKARELA Novan Sakti Ardianto, 08.05.52.0122; Anggana, Greg
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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This study is a study that examined the relationship between earnings management relations with interdependence between voluntary disclosure index.The population in this study is a manufacturing company listed on the Stock Exchange in 2010. In this study, researchers used purposive sampling and obtained samples of some 93 companies.Results research get the value of p = 0.003 for the relationship between the index of disclosure of earnings management.. In contrast, earnings management conducted no significant effect on disclosure index (p value = 0.430).Keywords: Earnings management, Leverage, Stock Capitalization, Return, Net Profit, Voluntary DisclosureIndex

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