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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
 78   79   80   81   82 
PENGARUH DANA PIHAK KETIGA, KEWAJIBAN PENYEDIAAN MODAL MINIMUM, NON PERFORMING FINANCING, RETURN ON ASSET, DAN LOAN TO ASSET RATIO TERHADAP PEMBIAYAAN (Studi Pada Bank Umum Syariah Yang Terdaftar Di Bank Indonesia Periode Tahun 2011-2015) Khana Sae Mariya, 12.05.52.0139; Lisiantara, G. Anggana
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

This study aims to examine and analyze the influence of third party funds, the capital adequacy ratio, non-performing financing, return on assets, and the loan to asset ratio against Islamic commercial bank financing in the period 2011-2015. The population in this study is an Islamic commercial bank (BUS) which operates in Indonesia from 2011 until 2015. This research is an empirical study by using purposive sampling technique of sampling. The analysis was performed by multiple regression using SPSS for windows version 19:00. The results showed that the Third Party Fund (DPK) has a significant positive effect on the distribution of funding. Capital Adequacy significant positive effect on financing. Non Performing Financing significant positive effect on financing. Return on assets of significant positive effect on financing. Loan to Assets Ratio (LAR) significant positive effect on financing.Keywords: Third Party Funds, Capital Adequacy, Non Performing Financing, Return on Assets, Loan to Asset Ratio and Financing
PENGARUH CAPITAL ADEQUACY RATIO, LOAN TO DEPOSIT RATIO, DANA PIHAK KETIGA, DAN DEBT TO EQUITY RATIO TERHADAP KINERJA KEUANGAN PERBANKAN DI INDONESIA (Studi Kasus Pada Bank Umum Yang Terdaftar Di BEI Tahun 2012-2015) Dita Destiana Natali, 12.05.52.0118; 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

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Abstract

This study aimed to analyze the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Third Party Funds (TPF), Debt to Equity Ratio (DER) on Return on Asset (ROA) in Commercial Banks. The population in this study is a Commercial Bank in Indonesia, which is listed on the Indonesia Stock Exchange (IDX) and is still in operation during the years 2012-2015. The sample in this study were obtained by purposive sampling method, samples are taken based on criteria used by researchers. Samples taken as many as 25 commercial banks. Data company then tested by means of multiple liniear regression analysis. The results showed that partially CAR and LDR no significant effect on ROA, DPK significant positive effect on ROA, and DER significant negative effect on ROA.Keywords: CAR, LDR, DPK, DER, ROA
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, AKTIVITAS, MARKET VALUE RATIO, UMUR, JAMNAN, DAN REPUTASI TRUSTEE TERHADAP PERINGKAT OBLIGASI (Perusahaan Non Keuangan Yang Terdaftar Di Bursa Efek Indonesia 2012-2015) Muhammad Prayogi, 13.05.52.0173; 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

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Abstract

This study examines the effect of firm size, leverage, profitability, activity, market value ratio, age of bond, guarantee, trustee reputation to bond rating. This research is conducted in Bursa Efek Indonesia by using unit of analysis of non financial company. This sampling method using purposive sampling with research period of 2012 until 2015. The relationship and / or influence between variables is explained by multiple linear analysis techniques The results of this study indicate that leverage and guarantee have a significant effect, while firm size, profitability, activity, market value ratio, age, and trustee reputation have no significant effect on bond rating.Keywords: Bond Rating, Firm Size, Leverage, Profitability, Activity, Market Value Ratio, Age of Bond, Guarantee, Trustee Rreputation
FAKTOR-FAKTOR YANG BERPENGARUH DALAM PEMILIHAN METODE AKUNTANSI PERSEDIAAN Tito Destafia, 13.05.52.0135; Puspitasari, Elen
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 examined the effect of firm size, the intensity of the inventory, inventory variability, variability in cost of sales, financial leverage, current ratio, and the structure of ownership of the selection inventory accounting method. 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 2013 to 2015. 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: the size of the company, variability in cost of goods sold, financial leverage, ownership structure significantly influence the selection method of inventory accounting, whereas the intensity of inventory, the variability of inventory, the current ratio does not significantly influence the selection method of inventory accounting.Keywords: Company Size, Intensity Inventory, Inventory Variability, Variability Of Cost of Goods Sold, Financial Leverage, Current Ratio, Ownership Structure, Selection Inventory Accounting Method
FAKTOR FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK UKM (Studi Kasus UKM di Kecamatan Semarang Barat, Kecamatan Semarang Selatan, dan kecamatan Ngaliyan) Eko Bambang Hadi Prayitno, 14.05.52.0056; Wahyudi, Djoko
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 research aims to examine empirically the influence of understanding taxpayers, service tax officials and tax penalties on taxpayer compliance SMEs. The population in this research is the taxpayer of SMEs in the city of Semarang as many as 100 SMEs located in 3 district, namely: South Semarang district, West Semarang district, and district Ngaliyan. The method used is purposive sampling method, that is sample selection method (SEM) of indicator x 5 to 10, where this method select sample from element of population which data is easy to get researcher. Test equipment in this using Classic Asumption Test. The result of this research is the understanding of taxpayers affect the taxpayer SMEs, service tax officials and tax sanctions do not affect the complaince of taxpayers SMEs.Keywords : Understanding Taxpayers, Tax Service Services, Tax Sanctions, and Taxpayer Compliance SMEs.
DETERMINAN INTEGRITAS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016) Erlynda Diah Hidayati, 14.05.52.0197; 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

The purpose of this study examines the effect of institutional ownership, managerial ownership, independent commissioner, audit committee, audit quality, audit tenure and firm size on the integrity of financial statements. This research was conducted at manufacturing company listed on Indonesia Stock Exchange (BEI). The sampling method used in this study is purposive sampling with observation period 2014 to 2016 the number of samples obtained as much as 84. Relationship and (or) influence between variable is discribed by using multiple regression analysis with SPSS 21 program. The type of data used is secondary data. The results showed that audit committee, audit quality, and firm size influences significantly positive on the integrity of financial statements. While institutional ownership, managerial ownership, independent commissioners and audit tenure do not significantly affect the integrity of financial statements.Keywords: The Integrity of Financial Statement, Institutional Ownership, Managerial Ownership, Independent Commissioner, Audit Committee, Audit Quality, Audit Tenure and Firm Size
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI UNDERPRICING SAHAM PADA PENAWARAN SAHAM PERDANA DI BURSA EFEK INDONESIA PERIODE 2012-2014 Dita Pratana Ayusari, 12.05.52.0158; Puspitasari, Elen
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

This study examines the factors that affect underpricing shares at the initial public offering. This research was conducted at the Indonesian Stock Exchange (BEI) by using analysis of manufacturing and non-manufacturing companies. The sampling method using purposive sampling with the period from 2012 to 2014. The relationship between variables and or described by using multiple regression analysis. The results showed that the underwriter reputation variables significant negative effect on underpricing shares. While the variable auditor reputation and size of the company and no significant positive effect on underpricing shares. In the variable age of the firm, the companys profitability, financial leverage, and the type of industry and no significant negative effect on underpricing shares. However, earnings per share positive and significant effect on underpricing shares.Keywords: Underwriter Reputation, Reputation Auditor, Age Company, Company Size, Profitability Companies, Financial Leverage, Earnings Per Share, Type of Industry, and Underpricing Shares
FAKTOR–FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL (Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia periode 2013-2015) Bellar Minus Ricki Turnip, 13.05.52.0239; Wahyudi, Djoko
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 examines the effect of profitability, firm size, liquidity and asset structure on capital structure. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange 2013-2015. Sampling method using purposive sampling with research period year 2013 until 2015. Relationship and or influence between variables is explained by using method of multiple regression analysis. The results of this study indicate that the profitability and size of the company does not affect the capital structure. While liquidity and asset structure affect the modular structure.Keywords: Capital Structure (DER), Profitability (ROE), Company Size, Liquidity (CR) and Asset Structure (SA)
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2015 Gresella Junita Samosir, 13.05.52.0177; 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 determining the effect of fixed tangible asset, Profitability, Growth and likuidity on capital structure at manufacture company listed in Indonesian Stock Exchange 2012-2015. A kind of data used in this research is of secondary data, this data obtained from financial statement in IDX Data analysis technique used is multiple linear regression analysis. The method used is purposive sampling with set four years is 2012-2015 The results of this study show that fixed tangible assets and Likuidity significant positive correlation to capital structure. Profitability and Growth significantly negative to the capital structure.Keywords: Fixed Tangible Asset, Profitability, Growth, Likuidity and Capital Structure
PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, KUALITAS AUDIT, DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2013-2015) Naila Hidayah, 13.05.52.0208; Wahyu Widati, Listyorini
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, company size, quality audits, and leverage on the integrity of financial statements of companies listed on the Stock Exchange. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange in 2013-2015. The sample in this study using purposive sampling with a sample of 175. The method of analysis of this study uses linear regression analysis berganda. Hasil this study indicate that managerial ownership, institutional ownership, and the size of the company and significant positive effect on the integrity of financial statements, while the audit committee, the commissioner independent, audit quality, and leverage do not affect the integrity of financial statements.Keywords: Corporate Governance, Audit Committee, Independent Board, Managerial Ownership, Institutional Ownership, and Firm Size, Quality Audits, and Leverage, The Integrity of The Financial Statements

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