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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 PBV, DPR, ROE, DAN EPS TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2014 Dhimas Arvico, 13.05.52.0138; Sunarto, Sunarto
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 examined and analyzed the effect of PBV, DPR, ROE, and EPS to stock return on manufacturing companies listed in the Indonesia Stock Exchange.The population of this research is manufacturing companies listed in the Indonesia Stock Exchange (IDX) during the years 2011-2014 that reported complete annual report and published in Indonesian Capital Market Directory. Samples are included in the criteria of this study were 160 companies using purposive sampling method. This research data analysis methods using the multiple linear regression analysis. The results showed that EPS have positive effect toward stock return. Whereas PBV, DPR, and ROE not significance on the stock return.Keywords: Price Book Value, Divident Payout Ratio, Return On Equity, Earnings Per Share and Stock Return
PENGARUH KONFLIK PERAN, KETIDAKJELASAN PERAN, KELEBIHAN PERAN, KETEGANGAN PEKERJAAN, LINGKUNGAN KERJA INDIVIDU DAN PEKERJAAN ADMINISTRATIF YANG BERLEBIH TERHADAP BURNOUT (STUDI EMPIRIS DI KAP SEMARANG) Ignatius Sendy Wiratmoko, 13.05.52.0036; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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Abstract

Stress can be positive or negative impact. Stress at a certain level it can motivate a person to improve performance and get the job done. The type of stress that negatively or dysfunctional (distress) on the performance referred to by the term burnout This study aimed to examine the effect of role conflict, role ambiguity, role overload, tension, work environment of individual and excessive administrative work against burnout. The sampling technique used purposive sampling with judgment sampling, the sampling is not random sample is selected based on certain considerations. The type of data in this study are primary data using questionnaires were processed as many as 36. The tool used is multiple linear regression. This study provides results that role conflict, role ambiguity, role overload and individual work environment positive effect on burnout. While the tensions of work and excessive administrative work does not affect the burnout.Keywords: Role Conflict, Role Ambiguity, Role Overload, Job Tension, Individual Work Environments, Excessive Administrative Work, Burnout
FAKTOR–FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013–2015 Noor Cholifah, 14.05.62.0023; 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 and analyzes the effects of institutional ownership, asset structure, profitability, and firm size on debt policy at the firm. The population of this research is all manufacturing companies listed on Indonesia Stock Exchange for year of 2013 to 2015. The study employs purposive sampling for data collection.data collected from 2013 to 2015 resulted 238 sample. Method of data analysis of the study is multiple regression analysis. The study found effectinstitusional ownership have a positive effect not significantstruktur asset affect positif the debt policy. Moreover, profitability, company’s size have a negative effect the debt policy.Keywords: Institusional Ownership, Asset Structure, Profitability, Company’s Size
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, UKURAN PERUSAHAAN, LIKUIDITAS, DAN PERTUMBUHAN ASET TERHADAP PROFITABILITAS PERUSAHAAN (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI 2014-2016) Novita Suryaningsih, 14.05.52.0110; Nurhayati, Ida
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 to test the effect of disclosure of corporate social responsibility (CSR), leverage, size, liquidity and asset growth to profitability on manufacturing companies listed in Indonesia Stock Exchange 2014-2016. Data used in this research is secondary data,the data in this study were obtained from the Anuat Report (AR) 2014-2016. This study was conducted using a sample of 235 companies listed on the stock exchange in 2011-2015. Methods of sample selection using purposive sampling and analysis model used is multiple linear regression. The result of the research shows that disclosure of corporate social responsibility (CSR) variable has positive and significant influence to the profitability (ROA), whereas leverage (DER) variable has negative and significant influence to the profitability (ROA), whereas size variable has positive and significant influence to the profitability (ROA), whereas liquidity (CR) variable has positive and significant influence to the profitability (ROA), and turnover Assets effect on profitability because of the significant value of the variable that is more than 0.05 and variable has positive.Keywords: Disclosure of Corporate Social Responsibility, leverage, firm size, liquidity, and profitability
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA PERUSAHAAN REAL ESTATE AND PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2011–2014 Aditya Wisnu Pradana, 12.05.52.0020; Lisiantara, G. Anggana
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

This research aims to examine and analyze the influence of board of commissioners, leverage, company size, profitability, and environmental performance towards corporate social responsibility in real estate and property companies listed on Indonesia Stock Exchange period 2011-2014. Population in this research are all of real estate and property companies in Indonesia Stock Exchange. Samples in this research is 162 research data. Multiple Regression Analysis technique is used for the data analysis test. The results showed that the variables that have a significant influence on corporate social responsibility is board of commissioners and company size. While leverage, profitability and environmental performance does not have a significant impact on corporate social responsibility.  Keywords: Board of Commissioners, Leverage, Company Size, Profitability, Environmental Performance, Corporate Social Responsibility
FAKTOR – FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK UMKM (Studi Pada Wajib Pajak Di Kabupaten Pati) Adelia Anugrahi Kusuma, 12.05.52.0123; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

This research to examined the effect of the payer taxes understanding, the fiskus service, awareness of pay, tax penalties and the payment mechanisms on tax compliance of UMKM. The population in this research is the payer taxes UMKM that have Identity Number of Payer Tax (NPWP) in Pati. The sampling method was conducted by sampling convience. Amount of samples processed as many as 87 samples and the analysis used by multiple regression metode. The results showed that the understanding of tax payers, the fiskus service, tax penalties and payment mechanisms that the effect on tax compliance UMKM. The opposite, awareness of pay taxes no effect on tax compliance UMKM.Keywords: Understanding The Tax Payers, The Fiskus Service, Awareness of Pay, Tax Penalties, The Payment Mechanisms of Taxes and Tax Payer Compliance UMKM
PENGARUH KEADILAN PAJAK, TARIF PAJAK, TEKNOLOGI & INFORMASI PERPAJAKAN, DAN SELF ASSESSMENT SYSTEM TERHADAP PERILAKU TAX EVASION WAJIB PAJAK ORANG PRIBADI (Wajib Pajak Orang Pribadi yang Terdaftar di KPP Pratama Demak) Yoga Pratama, 13.05.52.0156; Alfasadun, Alfasadun
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 aims to know the effect of tax justice, tax rates, technology and tax information, self assessment system on tax evasion behavior. This research was conducted in KPP Pratama (tax office) Demak with individual taxpayer respondents.The population if this study is a personal taxpayer who has freework or business in KPP Pratama (tax office) Demak. Sample used in this research is convenience sampling. Data collection technique using questionnaires filled by the respondents. The total sample obtained in this study were 93 respondents. The data collected then in if with statistical tools that is IBM SPSS Statistik 16.0. The result of this study indicate that tax justice, tax rates, technology &information taxation, self assessment system simultaneously affect the behavior of tax evasion. Variable of tax justice and self assessment system partially no effect on tax behavior. While the taxe rate and technology & information taxation variable affect the tax evasion behavior.Keywords: Tax Justice, Tax Rates, Technology & Information Taxation, Self Assessment System, Tax Evasion Behavior
PENGARUH RETURN ON ASSETS, LEVERAGE, DAN GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur Di Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2013-2015) Mayang Larasati, 13.05.52.0099; 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 examined the effect of the Return On Asset, Leverage / Debt to Equity Ratio, Institutional Ownership, the Board of Independent, Quality Audit and Audit Committee of the Cash Effective Tax Rate. This research was conducted at the Indonesian Stock Exchange by using analysis unit manufacturing consumer goods industry sector. The sampling method using purposive sampling the study period from 2013 to 2015. The relationship between variables or effect described by using multiple linear regression analysis. The results showed that the variable Return On Asset have a negative influence and no significant to tax avoidance, the variable Leverage / Debt to Equity Ratio have a negative influence and no significant to tax avoidance, variable Institutional Ownership have a negative influence and significant effect on tax avoidance, variable the Board of Independent have a positive influence and no significant effect on tax avoidance, variable Quality Audit have a positive influence and significant to tax avoidance, variable Audit Committee have a negative influence and significant tax avoidance.Keywords: Return On Assets, Leverage / Debt to Equity Ratio, Institutional Ownership, Independent Commissioner Board, Quality Audit, The Audit Committee, Cash Effective Tax Rate
PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL TERHADAP PERILAKU ETIS PROFESI AUDITOR DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA BPKP PERWAKILAN PROVINSI JAWA TENGAH) Arti Setiyani, 13.05.52.0245; Jaeni, Jaeni
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 intellectual intelligence, emotional intelligence, spiritual intelligence on auditor behavior with locus of control as a moderation variable. Respondents in this study are the auditors in BPKP Central Java Province. The number of auditors who menjadisampelpenelitiadalah 81 of 170 auditors registered in BPKP Central Java. Method of determining the sample used is to use convenience sampling, while the method of data processing used research is analysis multiple regression and moderated reggresion moderated (MRA). The results showed that intellectual intelligence has no effect on ethical behavior, emotional intelligence has positive effect on ethical behavior, spiritual intelligence has positive effect on ethical behavior, locus of control has positive effect on ethical behavior, and locus of control bias moderate intellectual intelligence relation, emotional intelligence, spiritual intelligence to the auditors ethical behavior Keywords: intellectual intelligence, emotional intelligence, spiritual intelligence, ethical behavior, locus of control
PENGARUH AUDIT TENUR DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL INTERVENING (Studi Pada Perusahaan Real Estate dan Property Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015) Shofi Aulia Rahman, 13.05.52.0207; Himmawan, Arief
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 obtain empirical evidence about the influence of tenure audit and firm size to integrity of financial statements with audit quality as intervening variable at real estate and property companies which listed in the Indonesia Stock Exchange. The population on this research is all real estate and property company in the Indonesia Stock Exchange in 2013 - 2015. The sampling technique used was purposive sampling. The analytical tool was used is Multiple Regression Analysis. Partial results of this study show the Tenure Audit have no efect significant on Integrity of Financial Statements, Firm Size significant with Integrity of Financial Statements, Audit Quality significant with Integrity of Financial Statements, Tenure Audit have no efect significant on Audit Quality, and Firm Size significant on Audit Quality.Keywords : tenure audit, firm size, audit quality and integrity of financial statments

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