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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
 82   83   84   85   86 
KEMAMPUAN ARUS KAS, LABA DITAMBAH DEPRESIASI DAN MODAL KERJA OPERASIONAL DALAM MEMPREDIKSI ARUS KAS OPERASI MASA DEPAN (Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2014) Intan Permata Sari, 12.05.52.0029; 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 purpose of this research is to examine and to provide empirical evidence about how strong the influence of operational cash Flows, net earnings plus depreciation and operational working Capital which are parts of aggregrate earnings, to predict future operating cash flows at manufacturing companies. Components used in this research as independent variable are operational cash Flows, net earnings plus depreciation and operational working Capital. The type of used data for this research are secondary data from annual report manufacturing companies listed on BEI during the period 2010-2014. Sampling method of this research was done by purposive sampling as many as 136 manufacturing companies. This research using a multiple regression models. The results of this research showed that operating cash flows, and net earnings plus depreciation have significant effect on future operating cash flow present have greater predictive capacity than earnings, but variable are operational working capital have not significant effect on future operating cash flow.Keywords: Operational Cash Flow, Net Earnings Plus Depreciation, Operational Working Capital
PENGARUH KOMPONEN ARUS KAS, LABA BERSIH, UKURAN PERUSAHAAN, DAN RETURN ON ASSET TERHADAP RETURN SAHAM Ayuandani Dwi Purnama Sari, 12.05.52.0124; 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 aimed to determine and to analyze the effect of cash flows from operating, investing, and financing, net income, company size, and return on asset to stock return on manufacturing companies in Indonesia Stock Exchange.The period used in this study at 20122014. Observasional data used in this study is 114. The sampling method using purposive sampling. The relation between variables is described by using multiple regression analysis. Net income proxied by return on asset. Based on the test results SPSS revealed that there is a positive and significant simultanuous effect between cash flows from operating, financing, and net icome of stock returns. While the variable cash flows of investment and company size turned out to haven’t effect on stock returns. Keywords: Components of Cash Flows, Net Income, Company Size, Stock Returns
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, PERILAKU BELAJAR, DAN MINAT BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI IFRS (Studi Empiris Tingkat Pemahaman International Financial Reporting Standards Pada Mahasiswa Universitas Stikubank) Aprillia Hasta Wulandari, 12.05.52.0088; Poerwati, Rr. Tjahjaning
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 emotional intelligence, spiritual intelligence, learning behavior, and interest in learning to the level of understanding of IFRS accounting. The population in this research is the study of accounting S1 students enrolled University Stikubank (Unisbank) Semarang. Sampling was done by convenience sampling technique. The number of samples obtained as many as 41 people from the number of students enrolled in the University Stikubank (Unisbank) Semarang. Data analysis techniques used in this research is the technique of multiple linear regression analysis. The results showed that the variables of emotional intelligence, spiritual intelligence, and behavior learning does not affect the level of understanding of IFRS accounting, while interest in learning affect the level of understanding of IFRS accounting.   Keywords: Emotional Intelligence, Spiritual Intelligence, Learning Behavior, Interests Learning, Understanding of IFRS
PENGARUH RASIO KESEHATAN BANK DENGAN RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNING DAN CAPITAL (RGEC) TERHADAP PROFITABILITAS BANK Nurasih Yuni Utami, 12.05.52.0122; Indarti, MG. Kentris
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 transform and analyze the influence of risk profile, good corporate governance, earnings, and capital on profitability in banking companies listed in Indonesia Stock Exchange 2011-2014 period. In this study, researchers used data population banking financial companies listed on the Stock Exchange during 2011-2014. The method used is purposive sampling method. Test equipment in this study using multiple linear regression, partial test (t test) and a simultaneous test of f (f test). The results of this study are credit risk, and corporate governance (CG) a negative effect on profitability. Earning a positive effect on profitability. Meanwhile, liquidity risk and capital does not affect the profitability.Keywords: Risk Profile, Good Corporate Governance, Earning, Capital, Profitabilitas
FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2013-2015 Winda Zuliyanti, 14.05.62.0005; Indarti, MG. Kentris
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 factors that affect stock returns in manufacturing companies food and beverage sector listed on the IDX period 2013-2015. This research is conducted at Indonesia Stock Exchange by using unit analysis of manufacturing company of food and beverage sector. Sampling method using purposive sampling, that is 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 results showed that the variable Return On Equity (ROE) has a negative and significant effect on stock returns, variable Current Ratio (CR) has no significant effect on stock return, Debt to Equity Ratio (DER) variable has no significant effect on Stock returns and exchange rate variables have a negative and significant effect on stock returns.Keywords: ROE, CR, DER, EPS, Exchange Rate and Stock Return
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, dan CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015) Efayuani, 13.05.52.0100; Setyowati, Widhy
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 and analyze the influence of Corporate Social Responsibility, firm size, proftability, leverage and capital intensity to the tax aggressiveness of empirical study of manufacturing companies listed on the Indonesia Stock Exchange. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2013-2015. The population in this study amounted to 462 manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique was chosen using purposive sampling method and obtained 271 manufacturing companies based on certain criteria. The results showed that Corporate Social Responsibility had positive and no significant effect on tax aggressiveness, firm size had negative and significant effect on tax aggressiveness, profitability and leverage had positive and no significant effect on tax aggressiveness, and capital intensity had a positive and significant effect on tax aggressiveness.Keywords: Tax Aggressiveness, Corporate Social Responsibility, Company Size, Profitability, Leverage and Capital Intensity
PENGARUH UKURAN PERUSAHAAN, RASIO LANCAR, FINANCIAL LEVERAGE DAN LABA SEBELUM PAJAK TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN (Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015) Nanda Setya Agustin, 13.05.52.0158; Susilowati, Yeye
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 examined the effect of firm size, the current ratio, financial leverage and profit before tax to the selection method of inventory accounting. This research was conducted at the Indonesian Stock Exchange by using analysis unit manufacturing company. The dependent variable is declared with the dummy variable is the number 0 for companies using the FIFO method and the numbers 1 to companies using the average method. The sampling method using purposive sampling the study period of 2013 to 2015, obtained 192 companies that qualify as research samples. And the relationship between variables or effect described by using logistic regression analysis using SPSS version 19. The results show that the variable size of the company and the current ratio not significant but variable financial leverage and profit before tax significantly influence the selection method of inventory accounting.Keywords: Company Size, Current Ratio, Financial Leverage, Profit Before Tax and Inventory Accounting Methods
ANALISIS PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA INDUSTRI FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2012-2016 Noor Rizky Setyowati, 14.05.52.0265; Wahyu Widati, Listyorini
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 aimed to examines the influence of Current Ratio (CR), Debt to Equity Ratio (DER), Return on Asset (ROA), Total Asset Turn Over (TATO) and Earning Per Share (EPS) on the stock price. This research was conducted at Indonesia by using analysis unit pharmacy company that have gone public. The population of this research are pharmacy company that listed in Indonesia Stock Exchange. The sampling method using purposive sampling with the study period of 2012 until 2016 and obtained as many as 10 companies. The technique of data analysis is used multiple regression analysis. The results of this study shows that Current Ratio (CR), Debt to Equity Ratio (DER), Return on Asset (ROA), Total Asset Turn Over (TATO)does not affect on stock price. Earning Per Share (EPS) significant positive influence on the stock price.Keyword: Current Ratio (CR), Debt to Asset Ratio (DER), Return on Asset (ROA), Total Asset Turn Over (TATO), Earning Per Share (EPS)and Stock Price.
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN AKTIVITAS TERHADAP SUSTAINABILITY REPORT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (PERIODE 2013-2015) Lydia Noor Said, 13.05.52.0016; Wahyu Widati, Listyorini
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 examine and analyzethe effect of profitability, liquidity, leverage, and activity on sustainability report on manufacturing companies. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange in 2013-2015. The sampling technique is purposive sampling. Based on purposive sampling obtained a sample of 61 companies. Data analysis technique used is multiple linear regression analysis. The results of this study show that each variable has a different effect, namely profitabilitas leave a positive and significant impact on sustainability report, liquidity positively influence and insignificant impact on sustainability report, leverage has a negative and significant impact on sustainability report, while aktivitas has a negative impact and no significant effect on sustainability report.Keywords: Profitability, Liquidity, Leverage, Activity, and Sustainability Report
FAKTOR PENENTU KUALITAS AUDIT (STUDI EMPIRIS PADA KAP DI KOTA SEMARANG) Andreas Deska Trianto, 13.05.52.0040; Jaeni, Jaeni
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 influence of competence, independence, accountability, time budget pressure, due professional care, task complexity and professional skepticism on audit quality at Public Accounting Firm in Semarang City. The population for this study is all of the auditors who work in Public Accounting Firm in Semarang City. The sampling was done by using convenience sampling method and the number of samples were 71 respondents. The data source is the main data. The method of data collection is done by using questionnaires which delivered directly to the Public Accounting Firm in Semarang City. The method of data analysis used is multiple regression analysis, with the audit quality as dependent variable and competence variable, independence, accountability, time budget pressure due professional care, task complexity and professional skepticism as an independent variable. The results concluded that independence, accountability, time budget pressure, task complexity and professional skepticism have an influence on audit quality. While the competence and due professional care does not influence the quality of the audit.Keywords: Audit Quality, Competence, Independence, Accountability, Time Budget Pressure, Due Professional Care, Task Complexity and Professional Skepticism

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