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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
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“PENGARUH PROFITABILITAS, LIKUIDITAS, TANGIBILITY, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia untuk Tahun 2013-2016)” Aldila Nandia Cita, 14.05.52.0112; Poerwati, Rr. Tjahjaning
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

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Abstract

The purpose of this researchwas to examines the effect of Profitability, Liquidity, Tangibility, and Firm Size to Capital Structure on property and real estate companies listed on the Indonesia Stock Exchange for period 2013-2016.This research was quantitative and the data type includes time series data. The sample of this research used purposive sampling method. Based on certain criteria, there were 52 companies that matched with the sample. The statistical method used in this research was multiple regression. Based on result from data analysis, Profitability has the negative effect and significant to Capital Structure with t value -2,382 and significant value 0,018. Liquidity also has negative effect and significant to Capital Structure with t value -2,086 and the significancy amount 0,039. Tangibility has negative effect and not significant to Capital Structure with t value amount -0,868 and significant value 0,387. Whereas the Firm Size has negative effect and significant to Capital Structure with t value amount -2,036 and significant value amount 0,043.Keywords: Profitability, Liquidity, Tangibility, Firm Size, and Capital Structure.
“ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERBANKAN (Studi Kasus Pada Bank-bank Umum Go Public yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)” Rieta Octavia Pancarani, 14.05.52.0224; 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

This research aims to exam the factors that influence the profitability of banking company listed in the IDX on period 2012-2016. This research based on the annual report of go-public banking company listed on IDX.The sampling method using purposive sampling, that sample determination technique by using certain criteria. The relationship or influence between variables is explained by using multiple linier regression analysis method and hypothesis test (t-test). The result of the research shows that variable of Capital Adequacy Ratio (CAR) has no influence to Return on Asset (ROA), Operating Expense to Operating Income (BOPO) and Loan To Deposit Ratio (LDR) has negative and significant influence to Return on Asset (ROA), Net Interest Margin (NIM) has positive and significant influence to Return on Asset (ROA), Non Performing Loan and Good Corporate Governance has positive and insignificant influence to Return on Asset (ROA).Keyword: CAR, BOPO, NIM, LDR, NPL, GCG, and ROA.
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP TINDAKAN PAJAK AGRESIF Wening Tiyas Kusumawati, 12.05.52.0188; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

The purpose of this study was to examine and analyze the effect of institutional ownership, corporate social responsibility to tax agressive. The sample of this study were companies that listed Corporate Governance Perception Indeks (CGPI). The population in this research is manufacture companies that listed Corporate Governance Perception Indeks (CGPI) in 2011 to 2014. Sampling was done using purposive sampling method. To test and analyze the influence between variables using multiple regression analysis. The results showed that the institutional ownership has significant negative to the tax aggressive, corporate social responsibility has significant positive to the tax aggressive, corporate governance and reurn on assets has no significant positive to the tax aggressive, and corporate social responsibility has significant effect to the tax agressive with corporate governance as moderate variabel.   Keywords: Institutional Ownership, Corporate Social Responsibility, Corporate Governance, Return On Assets and Tax Agressive
PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS, DAN UMUR PERUSAHAAN TERHADAP KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN Eka Mega Puspita Rahayu, 13.05.52.0022; Indarti, MG. Kentris
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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The purpose of this research is to analyze profitability, leverage, liquidity, and age company to completeness of financial statement disclosure. This research was conducted at the Indonesian Stock Exchange by using analysis unit LQ 45 companies. Research period start on 2013-2015 years. Data used in this research is secondary data, the data in this study were obtained from the Financial Statements and ICMD (Indonesian Capital Market Directory) 2013-2015. The sampling method used is purposive sampling. The amount of data that is processed as many as 122 companies. Methods of data analysis using multiple linear regression. The results of research showed that liquidity and age of company has effect on completeness of financial statement disclosure while profitability, leverage has no effect completeness of financial statement disclosure.Keywords: Profitability, Leverage, Liquidity, Age Company, and Completeness of Financial Statement Disclosure
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, UKURAN DEWAN KOMISARIS, LEVERAGE DAN LIKUIDITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSBILITY (CSR) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI (Studi kasus pada Perusahaan Manufaktur yang terdaftar di BEI pada Tahun 2014-2016) Wahyudiastutik, 15.05.62.0014; 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

The purposes of this research are to analyze and test the influence of company’s external and internal variables with disclosure of CSR at manufacturing companies which listed in Bursa Efek Indonesia on 2014-2017. The ratio that used in the research are the measure of company, profitability, the measure of board commissioners, leverage and liquidity. The method of this research is purposive sampling. The samples are 60 manufacturing companies which taken periodically. Multiple linear regression is used for analyzing the influence of independent variable to dependent variable. The tests of hypothesis are using f test and t test with 5% significance. The result of determinant coefficient test is 75.1% CSR which can explained by the measure of company, profitability, the measure of board commissioners, leverage and liquidity. Meanwhile 24.9% CSR is explained by the other factor in the other variable. The result of t test is the measure of company and profitability variable are influenced to CSR and the measure of board commissioners, leverage and liquidity aren’t.Keywords: The Measure of Company, Profitability, The Measure of Board Commissioners, Leverage and Liquidity, Corporate Social Responsibility
PENGARUH LEVERAGE, LIKUIDITAS, PROFITABILITAS, KEPEMILIKAN SAHAM PUBLIK, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2013-2015 Desiana Indriyawati, 13.05.52.0062; 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 examine the effect of leverage, liquidity, profitability, public stock ownership, company size and age of the company on the disclosure of the completeness of financial statements of companies listed on the IDX period 2013-2015. The population in this study are companies listed on the Indonesia Stock Exchange during the period 2013-2015. Sampling in this study using purposive sampling method, so that the number of companies included in the sample criteria as many as 263 companies. Data analysis method used in this research is multiple linear regression analysis. The result of the research shows that leverage variable has positive effect not significant to the completeness of financial statement disclosure. liquidity has no significant negative effect on the completeness of the disclosure of financial statements. Profitability variable has a no significant positive effect on the completeness of financial statement disclosure. The variable of public share ownership has negative effect not significant. The size of the company has a significant negative effect on the completeness of the disclosure of financial statements. Company age variable have positive effect not significant to completeness of financial statement disclosure.Keywords: Disclosure of Financial Statement Completion, Leverage, Liquidity, Profitability, Public Ownership of Shares, Company Size, Age of Company
PERSEPSI TAHUN PEMBINAAN WAJIB PAJAK MEMODERASI KUALITAS LAYANAN DAN NIAT TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris Pada KPP Pratama Semarang Timur) Ella Rahmawati, 14.05.52.0299; Hardiningsih, Pancawati
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 aims to analyze the quality of services, intentions, and the TPWP program on tax compliance in KPP Pratama East Semarang. The population in this study are corporate taxpayers listed in KPP Pratama East Semarang. This research uses primary data. Sampling was done by using the convinience sampling method and obtained as many as 100 respondents. Techniques of analysis using multiple regression models with moderating absolute difference on based. The results showed that the quality of service has no effect on tax compliance. Intention effect on tax compliance.TPWP no effect on tax compliance. TPWP not moderate the relationship of service quality and intentions on tax compliance, which means TPWP not found moderating so it has no effect on tax compliance.Keywords: Tax Compliance, Quality Of Service, Intentions, and TPWP
PENGARUH INDEPENDENSI, PENGALAMAN, OBJEKTIVITAS DAN KOMPETENSI TERHADAPKUALITAS AUDIT DENGAN ETIKA AUDITORSEBAGAI VARIABEL MODERASI(Studi Pada KAP di Semarang) Anis Maghfiroh, 14.05.52.0157; Setyowati, Widhy
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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Abstract

Audit quality is the quality of the work of an auditor who is shown with a reliable report of the results of the examination. Audit quality is influenced by various factors such as independence, experience, objectivity, competence and auditor ethics. This study aims to examine the influence of independence, experience, objectivity and competence on audit quality with auditor ethics as a moderation variable. The population in this study are all auditors who work in Public Accounting Firm in Semarang. Sampling was done by using purposive sampling method and obtained a sample of 81 respondents. The method of collecting primary data was conducted through survey method using questionnaire. The data obtained were analyzed using multiple linear regression model and using residual test to test the effect of moderation variable by SPSS 24.0. The results of this study show that independence, experience and competence have a positive and significant impact on audit quality while objectivity has positive and insignificant effect on audit quality. The ethics of the auditor does not moderate the influence of independence, experience, objectivity and competence on audit qualityKeywords: independence, experience, objectivity, competence, auditor ethics and audit quality
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM, TERHADAP BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL PEMODERASI (Studi Pada Pemerintah Kabupaten/Kota di Jawa Tengah) Eka Sri Wahyuni, 14.05.52.0295; Jaeni, Jaeni
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 aims to analyze empirically about the influence of local revenue (PAD), general allocation fund (DAU), to capital expenditure with economic growth (PE) as moderator variable at Regency and City in Central Java Province 2013-2016. Economic Growth in this study is proxied with Gross Regional Domestic Product (GRDP). Population in this research is all Regency and City in Central Java Province. This research data in the form of secondary data in the form of Realization Report of APBD and Central Java Province PDRB table year 2013-2016. The analysis technique usedis Moderated Regression Analysis (MRA). The data that have been collected is analyzed first by testing the classical assumption and then done hypothesis testing with SPSS 19.0. Based on the results of research can be concluded that the Original Revenue does not affect the Capital Expenditure. General Allocation Funds have a significant positive effect on Capital Expenditure. The direction of the regression coefficient is positive, meaning that the increase of General Allocation Fund will increase Capital Expenditure. Economic growth has no effect on Capital Expenditure. Economic growth does not moderate the relationship of the Original Revenue with Capital Expenditure. Economic growth does not moderate the relationshipof general allocation funds with Capital Expenditures.Keywords: Local Revenue, General Allocation Fund, Capital Expenditure and Economic Growth
MOTIVASI PENYUSUNAN LAPORAN KEUANGAN UMKM SERTA PROSPEK IMPLEMENTASI SAK ETAP Sasi Syifaurohmi, 12.05.52.0206; Aini, Nur
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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This study aims to examine the motivation of SMEs in the financial statements as well as the prospects of implementation of SAK ETAP in Semarang. The population in this study are all SMEs in the city of Semarang. The sample in this study are randomly selected SMEs using Convenience sampling method and sample size of 100 respondents. The method of collecting primary data used is the questionnaire results showed tha, education background, size of business, information provision and dissemination of positive effect on the motivation of financial statements of SMEs while education and long effort has no effect on the motivation of financial statements of SMEs and education, educational background, size of business, providing information and socialization affect the implementation of SAK ETAP long while efforts had no effect on the implementation of SAK ETAP.Keywords: Levels of Education, Education Background, Size of Business, Old Business, Information Provision and Socialization, Motivation, The Implementation of SAK ETAP

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