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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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ANALISIS RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013 - 2015) Dewi Hastuti, 10.05.52.0201; Nuswandari, Cahyani
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

The purpose of this research is to know the influence of financial ratio to profit growth.The sample of this research are manufacturing companies listed on BEI from 2013-2015 were selected using purposive sampling method.The number of samples used counted 243 data from a population of 306 companies. The data used in this research is secondary data. The method of analysis used in this research is multiple linear regression analysis.The results show that Total Assets Turnover (TATO) and Inventory Turnover (ITO) has no effect on profit growth. Current Ratio (CR) and Debt to Equity Ratio (DER) has a negative effect on profit growth. Net Profit Margin (NPM) has a positive effect on profit growth.Keywords: Total Assets Turnover (TATO), Inventory Turnover (ITO), Current Ratio (CR), Debt to Equity Ratio (DER), Net Profit Margin (NPM) and Profit Growth
ANALISIS PENGARUH GENDER, TEKANAN KETAATAN, KOMPLEKSITAS TUGAS, PENGALAMAN AUDITOR DAN KEAHLIAN AUDITOR TERHADAP AUDIT JUDGMENT” (Studi Kasus Pada Kantor Akuntan Publik Di Wilayah Semarang) Oleh: Anindya Nurmalita Dewi 14.05.52.0049 PROGRAM STUDI S1 AKUNTANSI FAKULTAS EKONOMIKA DAN BISNIS UNIVERSITAS STIKUBANK SEMARANG 2018 Anindya Nurmalita Dewi, 14.05.52.0049; Alfasadun, Alfasadun
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 analysis of gender influence, compliance stress, task complexity, auditor experience and auditor expertise on audit judgment. This research is a quantitative research, which uses primary data.The population in this study is all auditors who work at Public Accounting Firm (KAP) in Semarang. Sampling was done using convenience sampling method. The instrument of the collection technique used questionnaires distributed directly to the respondents. The number of samples distributed as many as 70 questionnaires, while those used as a further analysis material as many as 60 questionnaires. The results of this study show that gender and auditor experience have a significant positive effect on audit judgment, the pressure of obedience and task complexity have no significant positive effect on audit judgment, and auditor expertise has no significant effect on audit judgment.Keywords: audit judgment, gender, pressure of obedience, task complexity, auditor experience.
PENGARUH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) TERHADAP KUALITAS INFORMASI AKUNTANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013 Hardita Juliyanti, 12.05.52.0036; 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

The study examines the effect of the adoption of International Financial Reporting Standards (IFRS) ob the quality of accounting information. The Sampling  of this study is manufacturing companies listed in Bursa Efek Indonesia (BEI) in the period 2011-2013. The sampling method used purposive sampling. Influence between variable is described by using multiple linear regression analysis. The results indicate that the application of IFRS has positive effect and significant to the relevance adn reliability. Keywords: Quality of Accounting Information, IFRS, Relevane, Reliability
PENGARUH AKUNTABILITAS,INDEPENDENSI,KOMPETENSI, OBEKTIVITAS DAN INTEGRITAS TERHADAP KUALITAS HASILKERJA AUDITOR (Studi Empiris Pada Kantor Akuntan Publik di Kota Semarang) Anisatun Nihayah, 13.05.52.0225; Alfasadun, Alfasadun
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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Abstract

Nowday, more and more people from all walks of life need reliable corporate financial statements. That is the responsibility of a public accountant or known as an auditor to improve the reliability of financial statements. Therefore, qualified auditors need to audit the financial statements. This study aims to examine the effect of accountability, independence, competence, objectivity, and integrity on audit work quality. The object of this research is Public Accounting Firm in Semarang City. This research uses random sampling technique in data collection. Respondents in this study are all auditors in the Public Accounting Firm in Semarang City, which amounted to 52 respondents. There are five variables in this study consisting of five independent variables namely accountability, independence, competence, objectivity, integrity, and one dependent variable is the quality of the auditors work. Based on the result of this research, it can be concluded that some of accountability, independence, competence, and integrity have a significant effect on the quality of audit work, while independence and objectivity have an effect on audit quality but not significant. Simultaneously, independence, competence, work experience, objectivity and integrity affect the quality of audit workKeywords: Accountability, Independence, Competence, Objectivity, Integrity, Audit Quality
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Agung Hidayat Qisthie, 13.05.52.0122; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Abstract

The purpose of this research is to analyze the influence of liquidity, leverage, company size, sales growth, institutional ownership, managerial ownership, and independent commissioner to financial distress. Financial distress is a condition in which the company has financial difficulties. This research is done because financial distress is a serious problem for the company because it can impact on bankruptcy. The population in this study is the data of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the year 2013-2015. Sample selection using purposive sampling method and obtained 142 data of manufacturing company. Sources of data in this study using secondary data obtained from the website www.idx.co.id. The method of analysis used in this research is logistic regression analysis. The results of this study indicate that (1) liquidity has a significant influence on financial distress, (2) leverage has a significant influence on financial distress, (3) firm size has no significant effect on financial distress, (4) sales growth has influence (5) institutional ownership has no significant effect on financial distress, (7) independent commissioners have no significant effect on financial distress.Keywords: Financial Distress, Liquidity, Leverage, Company Size, Sales Growth, Institutional Ownership, Managerial Ownership, and Independent Commissioner
PENGARUH KARAKTERISTIK ANGGARAN TERHADAP HUBUNGAN KEJELASAN DAN SENJANGAN ANGGARAN PADA SEKRETARIAT PROVINSI JAWA TENGAH Kristensia A. Kayame, 11.05.52.0067; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

This study takes an object at the Regional Secretariat of Central Java province. The problems faced by the Secretariat of Central Java province that the budget-making processes that involve managers across all functions still shows less than optimal, as evidenced by the establishment of budget standards are still not in accordance with the realization that have an impact on the margin is greater with actual costs (inefficiency). The study aims to determine the effect the clarity of the budget targets and budget participation on budgetary slack in the Regional Secretariat of Central Java province. Total sample of 62 respondents. The sampling technique in this study using a stratified proportional random sampling method of sampling where the population has members / elements that are not homogeneous and stratified proportionately. The test results showed that there is a positive and significant influence between the clarity of the budget targets for budgetary slack and other results that there is a positive and significant influence between budget participation on budgetary slack.  Keywords: Budget Goal Clarity, Budget Participation On Budgetary Slack
PENGARUH TIPE INDUSTRI, UKURAN PERUSAHAAN, LIKUIDITAS, SOLVABILITAS, PROFITABILITAS, LEVERAGE DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Retno Wati, 13.05.52.0010; Poerwati, Tjahjaning
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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Abstract

The purpose of this study is to examine the influence of Industry Classification, Firm Size, Liquidity, Solvency, Profitability, Leverage, and size of Board of Commissioner to Corporate Social Resposibility Disclosure in Manufacturing Companies listed on the Indonesia Stock Exchange. The dependent variable is Corporate Social Resposibility Disclosure. Independent variable are Industry Classification, Firm Size, Liquidity, Solvency, Profitability, Leverage, and size of Board of Commissioner. The population in this study was all Manufacturing Company listed on the Indonesia Stock Exchange in 2012-2015. Samples were 356 manufacturing companies. This study used purposive sampling method.The analysis used in this reseacrh are multiple linear regression analysis. The results of the testing of hypotheses partial evaluation shows that there are significant influence on Firm Size, Leverage, Profitability and size of Board of Commisioner, while for Industry Classification, Liquidity and Solvency not have significant influence to the Corporate Social Responsibility Disclosure.Keywords: Industry Classification, Firm Size, Liquidity, Solvency, Proftitability, Leverage, Size of Board of Commissioner, Corporate Social Resposibility Disclosure
PENGARUH DEBT TO EQUITY RATIO, EARNING PER SHARE, PRICE EARNING RATIO, RETURN ON ASSET TERHADAP HARGA SAHAM PADA PERUSAHAAN LQ 45 TAHUN 2014-2016 Desty Rachmawati, 13.05.52.190; Maryono, Maryono
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 influence Debt to Equity Ratio (DER), Earning Per Share (EPS), Price Earning Ratio (PER), Return On Asset (ROA) to the price of shares listed on the company LQ 45. The population in this study are all companies listed on the Indonesia Stock Exchange joined in the Company LQ 45 in 2014-2016. The sampling technique was done by purposive sampling. Based on the purposive sampling obtained a sample of 135 companies for 3 years and was elected to the study sample as many as 93 companies. The data anlysis technique used is multiple regression analysis. The reesults showed that each variable has a different effect, namely Debt to Equity Ratio, Earning Per Share and Price Earning Ratio provide a positive and significant effect on stock price. Return on Asset a negative influence on stock. The conclusion of this study indicate that the regression model is formed by the independent variable Debt to Equity Ratio (DER), Earning Per Share (EPS), Price Earning Ratio (PER), Return on Asset (ROA) can be used to predict the price of shares in the publicly traded company listed on the Indonesian Stock Exchange (BEI) in the Company LQ45.Keywords: Debt to Equity (DER), Earning Per Share (EPS), Price Earning Ratio (PER), Return on Asset (ROA), and Stock Price
PENGARUH STRUKTUR ASET, PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Mahendra Alif Kurniawan, 13.05.52.0163; Nuswandari, Cahyani
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 asset structure, profitability, liquidity, firm size and growth sales. This study uses data of property and real estate companies listed in Indonesia Stock Exchange (IDX). The sampling method in this research used purposive sampling with the observation period from 2014 to 2016. The data is processed as many as 84 companies. The data collected then in if with statistical tools that IBM SPSS Statistic 22.0 and analysis tools is a multiple regression analysis method. The results showed that firm size had a positive effect on capital structure; liquidity had a negative effect on capital structure; asset structure, profitability, growth saleshad no effect on capital structure.Keyword: Asset Growth, Firm Size, Profitability, Asset Structure, Firm Age, Cash Holding, Liquidity and Capital Structure.
PENGARUH EARNING PER SHARE, BOOK VALUE PER SHARE, RETURN ON EQUITY DAN ASSET TURNOVER RATIO TERHADAP HARGA SAHAM (Studi Pada Perusahaan Emiten Sektor Perbankan Di Bursa Efek Indonesia) Putri Endah Kurnia, 12.05.52.0134; Sunarto, Sunarto
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

This study aimed to examine the effect of Earning Per Share (EPS), Book Value per Share Return On Equity and Asset Turnover Ratio Stock Price at the aforementioned Company Banking sector in Indonesia Stock Exchange The population used in this study were banking companies go public and issue audited financial statements and published on the Indonesia Stock Exchange (BEI), which was taken during the 4 year period, namely from 2012 to 2015. The sampling technique used purposive sampling. The criteria for the sample in this study is the company to publish financial statements and presents complete information needed in this study for 4 years in a row; Companies that have a positive net income; had complete data for the study variables. The sample in this study were 26 banking. The analysis tool used is multiple linear regression. The results of the analysis can be concluded that: Earning per share (EPS) significant positive effect on stock prices. BVS no significant positive effect on stock prices. Return On Equity (ROE) significant positive effect on stock prices. ATR is significant positive effect on stock prices.Keywords: Earning Per Share, Book Value Per Share, Return On Equity, Asset Turnover Ratio and Stock Price

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