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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
 81   82   83   84   85 
ANALISIS FAKTOR-FAKTOR PENENTU PERSISTENSI LABA (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2016) KhoirulAmaliyah, 13.05.52.0063; Suwarti, Titiek
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

This study examines the effect of cash flow volatility, accruals, sales volatility, debt level, operating cycle and firm size to earnings persistence. This research is conducted at Indonesia Stock Exchange by using unit of analysis of manufacturing company which have go public. Sampling method using purposive sampling with research period 2014-2016. Relationship and or influence between variables explained by using multiple analysis method with program SPSS 19. The results showed that the sales volatility, debt level and operating cycles had a significant effect. While volatility of cash flow, the amount of accruals and firm size have no effect to earnings persistence.Keywords: Volatility of cash flow, accrual amount, sales volatility, debt level, operating cycle, firm size and profit persistence.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2013-2015 Yanuarni PuspitaJati, 14.05.52.0127; Wardjono, Wardjono
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

This study aims to examine the effect of firm size, capital structure and liquidity on firm value. The independent variables in this study are firm size, capital structure and liquidity. As for the dependent variable in this study is the value of the company. The study sample consisted of 145 manufacturing companies listed on the Indonesia Stock Exchange for the period of 2013-2015. The sampling technique was chosen by purposive sampling. Financial report data from Indonesia Stock Exchange. The method of analysis used in this study is multiple linear regression. The results of this study indicate that firm size has a positive and significant effect on firmvalue, capital structure has negative and insignificant effect to firm value, liquidity has positive and insignificant effect to firm value.Keywords: firm size, capital structure, liquidity and corporate value
FAKTOR INTERNAL DAN FAKTOR EKSTERNAL YANG MEMPENGARUHI AUDITOR DALAM PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT Inayatus Sholekhah, 13.05.52.0196; Himmawan, Arief
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

Many auditors who perform actions on premature termination of audit procedures, resulting in reduced quality of the audit. Though the information of the results of the audit is required by the entity to get an investor. Rhode (1978) conducted a survey of senior auditor of public accounting firms in six major Irish and showed that 89 percent of respondents reported having some form of audit quality reduction behavior. The population in this study is the auditor who works at KAP in Semarang, Solo, and Yogyakarta (DIY). Sampling was done by purposive sampling technique and the total sample of 62 respondents. Methods of collecting primary data by spreading the questionnaire. The results of this study that partially Locus Of Control, Turnover Intentions, Time Pressure, Audit Risk, and Materialitas has a positive and significant impact on the premature termination of audit procedures. Professional Commitment and Review Procedure And Quality Control has no effect on the premature termination of audit procedures.Keywords: Locus Of Control, Turnover Intentions, Time Pressure, Audit Risk, Professional Commitment, Review Procedure and Quality Control, Materiality, and Premature Termination of The Audit Procedures
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN LAVERAGE TERHADAP PROFITABILITAS PERUSAHAAN BANK (STUDI PADA PERUSAHAAN BANK YANG TERDAFTAR DI CGPI TAHUN 2010-2015) Banasita Pulungga Siwi, 12.05.52.0238; Aini, Nur
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 aimed to examine the effect of good corporate governance mechanisms and leverage on corporate performance Bank. The population in this study is a company listed banks in a survey of The Indonesian Institute for Corporate Governance (IICG) the period of 2010-2015. Sampel in this study are all companies listed banks in GCPI. The method of collecting the data needed to help this research is the method of documentation, namely data collection techniques by using journals-journals, books-books, and view and retrieve data-data obtained from the financial statements submitted Indonesia Stock Exchange that can be downloaded from the website IDX (Indonesia Stock Exchange). The results showed that the mechanism of corporate governance positively affects company performance. While leverage significant negative effect on the performance of the company.Keywords: Corporate Governance, Leverag, Company Performance
DETERMINAN INTEGRITAS LAPORAN KEUANGAN (Studi Pada Perusahaan Yang Mengikuti Program Corporate Governance Preception Index Tahun 2011-2014) Puji Novia Kurniawati, 12.05.52.0069; Indarti, MG. Kentris
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 analyze the influence of corporate governance, independence, audit quality and size of the integrity of the financial statements on the companys corporate governance program preception CGPI index in 2011-2014. The population is all companies follow corporate governance program preception CGPI index in 2011-2014. The sample in this study as many as 70 companies. The sampling technique used purposive sampling. The analytical tool used is a linear regression analysis. The results of the analysis can be concluded that: Corporate governance perception index positive and significant impact on the integrity of financial statements. The independence is not significant positive effect on the integrity of financial statements. Quality audits significant positive effect on the integrity of financial statements. Size companies significant positive effect on the integrity of financial statements.   Keywords: GCG, Independence, Audit Quality, Size and Integrity of Financial Statements
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEBIJAKAN DIVIDEN TAHUN 2013-2016 (Studi Empiris pada Perusahaan Manufaktur Subsektor Industri Otomotif dan Komponen, Subsektor Makanan dan Minuman, dan Subsektor Farmasi) Diva Ayu Imanda Sari, 15.05.62.0023; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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This research performed to examine influence of Current Ratio (CR), Debt to Equity Ratio (DER), Return on Asset (ROA), Firm Size, and Firm Growth on Dividend Payout Ratio (DPR) as an independent variabel. Sample for this research were taken using a purposive sampling method from manufacturing companies subsector automotive and component, subsector food and beverage, and subsector of pharmaceutical listed on Indonesia Stock Exchange (BEI) period from 2013 until 2016. Analyze technique that use in this research is multiple regression analysis. The results of this research indicate that Return on Asset (ROA) have significantly positive influence on Dividend Payout Ratio (DPR). Whereas Current Ratio (CR), Debt to Equity Ratio (DER), Firm Size, and Firm Growth hasn’t correlation influence towards Dividend Payout Ratio (DPR).Keywords: Manufacturing Industry, Current Ratio (CR), Debt to Equity Ratio (DER), Return on Asset (ROA), Firm Size, Firm Growth on Dividend Payout Ratio (DPR)
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, CAPITAL INTENSITY RATIO DAN KOMISARIS INDEPENDEN TERHADAP EFFECTIVE TAX RATE (Study Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2014-2016) Ratih Widyawati, 13.05.52.0006; Susilowati, Yeye
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 analyze the effect of firm size, leverage, profitability, capital intensity ratio and independent commissioner to effective tax rate. In this study popuation are used companies registered in Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2016 . The sampling technique using purposive sampling. Mechanical testing data is to use a multipe linear regression analysis. The analysis showed that the variables firm size, capital intensity ratio, indepentdent commissioner had no effect on effective tax rate. Leverage and profitability had effect on effective tax rate.Keywords: Firm Size, Leverage, Profitability, Capital Intensity Ratio and Independent Commissioner, Rate.Effective Tax
PENGARUH PROFITABILITAS, LEVERAGE, SIZE, KOMISARIS INDEPENDEN, DAN CURRENT RATIO TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur Di Bursa Efek Indonesia BEI Pada Tahun 2012-2015) Robertus Suganta Turnip, 13.05.52.0074; 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 aims to examine the effect of profitability, leverage, size, independent directors, and the current ratio against tax evasion on the financial statements of companies listed on the Stock Exchange Indonesia during the observation period. This research was done taking the population of manufacturing companies listed in Indonesia Stock Exchange in 2012-2015, using purposive sampling method. The sample in this study obtained 228 company in accordance with a predetermined kriterian. Data analysis technique used is multiple linear analysis menggnakan SPSS program. The results showed that no significant effect on the profitability of tax avoidance, leverage significant positive effect on tax avoidance, size is no significant effect on tax avoidance, the independent Commissioner significant positive effect on tax avoidance, and the current ratio significant positive effect on tax avoidance. This study uses agency theory.Keywords: Profitability, Leverage, Size, Independent Commissioner, Current Ratio, Tax Avoidance
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014 – 2016) Elsa Yuda Pratiwi, 14.05.52.0210; Badjuri, Achmad
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

This study aims to examine and analyze the effects of liqudity, leverage, profitability, sales growth company size, institutional ownership, managerial ownership of financial distress on manufacturing companies listed on BEI period 2014-2016. The population in this study is all manufacturing companies registered in BEI period 2014-2016. The sample selection using purposive sampling method. The analysis tool used in this research is logistic regression analysis. The results of the research show that Leverage influence has Positive significant of financial distress. Profitability and Sales Growth have significant negative effect on financial distress, while Liquidity, Company Size, Institutional Ownership, Managerial Ownership have no significant effect on financial distress.Keywords: Financial Distress, Liquidity, Leverage, Profitability, Sales Growth, Company Size, Institutional Ownership, and Managerial Ownership
PENGARUH PAD, DAU, DAN SILPA TERHADAP BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI MODERASI Yohanes Septo Wahyu Kristiyan, 12.05.52.0201; 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

Regional autonomy is directed to improve overall welfare of the community through service improvement, empowerment and community participation. Regional autonomy is intended to sharpen the essence of financial management in local government administration system concerning the elaboration of the rights and obligations in the management of public finances. This study aims to determine the effect of the pad, dau, and Silpa towards capital expenditure with economic growth as moderating. The population in this study is the public sector finances from 2013 to 2015. The sample in this study were taken by purposive sampling method. Data were analyzed using skewness-kurtosis normality test, classic assumption test, koofisiendeterminasi test, F test and test hypotheses. The test results In the variable PAD, DAU and PE statistically positive effect SILPA At variables are statistically not significant effect on capital spending. The results of the economic growth variable is not found moderating effect of PAD and DAU to capital expenditures.Keywords: PAD, DAU, Silpa, Economic Growth, Capital Expenditure

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