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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
 86   87   88   89   90 
NASKAH PUBLIKASI ANALISIS PENGARUH EARNING PER SHARE, RETURN ON ASSETS, RETURN ON EQUITY, DAN DEBT TO EQUITY RATIO TERHADAP RETURN SAHAM (Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2013-2016) AmiliaZubaidah, 14.05.52.0017; Sudiyatno, Bambang; Sudiyatno, Bambang
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 determine the effect of Eearning Per Share, Return On Assets, Return On Equity, andDebt to Equity Ratioof stock return at manufacture company that listed in the Indonesia Stock Exchange at period 2013-2016. The sampling technique used was purposive sampling. The analytical tool was used is multiple regression analysis. Hypotheses test used t-statistic and f-statistic at level significant 5%. The result of this research show Return On Equity have a positive  significant effect to stock return. WhileEearning Per Share, Return On Assets, andDebt to Equity Ratiodon’t have significant effect to stock return. Result of this research indicate factor performance management in maximinizing their on capital (Return On Equity) used by investor to predict stock return of manufacture company that listed in the Indonesia Stock Exchange at period 2013-2016. Keywords : Eearning Per Share, Return On Assets, Return On Equity, Debt to Equity Ratio, Stock Return.
“PENGARUH SELF-EFFICACY DAN TEKANAN KETAATAN TERHADAP AUDIT JUDGMENT DENGAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL MODERASI” (Studi Kasus Pada Kantor Akuntan Publik di Kota Semarang) Niken Ajeng Pertiwi, 14.05.52.0142; Jaeni, Jaeni
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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This study aims to examine and analyze the effect of self-efficacy, obedience pressure and task complexity on audit judgment. In this study also tested the effect of moderation of task complexity on audit judgment. The population in this study was the auditors who work on a public accouunting firm in the city of Semarang. Sample selection method used was convenience sampling with a total of 101 questionnaires that can be processed. The data analysis technique used is test the value of the absolute difference. Based on the results of tests performed can be seen that the self-efficacy and obedience pressure positive effect, task complexity negative effect on audit judgment. The complexity of the task weakens the effect of self-efficacyand reinforces the effect of obedience pressure on audit judgment made.Keyword: self-efficacy,obedience pressure, task complexity and audit judgment
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI EFFECTIVE TAX RATE PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA Ruly Dewi Febriani, 12.05.52.0140; Wardjono, Wardjono
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 and analyze the effect of the Board of Independent Commissioners, Number BOC, Company Size, Leverage, Profitability, Capital Intensity Ratio, the effective tax rate on Food And Beverage Company Listed in Indonesia Stock Exchange. The population in this study were all Food and Beverage Yag company listed on the Indonesia Stock Exchange in the period 2011- 2014. This study is an empirical study by using purposive sampling technique in sampling. The analysis was performed by multiple regression using SPSS for windows version 19:00. The results showed that the Board of Independent Commissioners, Profitability positive and significant impact on the effective tax rate. The number of commissioners, company size and Capital intensity ratio does not affect the effective tax rate. Leverage a significant negative effect on the effective tax rate.  Keywords: Independent Commissioner Board, Total BOC, Company Size, Leverage, Profitability, Capital Intensity Ratio and The Effective Tax Rate
PENGARUH INVESTMENT OPPORTUNITY SET, STRUKTUR MODAL, PERTUMBUHAN PERUSAHAAN, RETURN ON ASSET DAN SIZE TERHADAP NILAI PERUSAHAAN Muhammad Sholihin, 07.3503.0701; Kartika, Andi
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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This study aimed to examine the effect of investment opportunity set, capital structure, the companys growth, return on assets and the size of the company values at Manufacturing Company Year period 2013-2015. The population in this research is manufacturing companies listed on the Stock Exchange during the years 2013-2015. The sample in this study as many as 66 companies. The sampling technique used purposive sampling. The analysis tool used is multiple linear regression. The results of the analysis can be concluded that: Investment opportunity set, the companys growth and return on assets and a significant positive effect on firm value. Capital structure and size of the company does not significantly influence the value of the company.Keywords: Investment Opportunity Set, Capital Structure, The Companys Growth, Return On Assets, Size and Value of The Company
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, PROFITABILITAS DAN TIPE AUDITOR TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL (Studi empiris pada perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2013-2016) Fita Aprilian, 13.05.52.0178; Srimindarti, Ceacilia
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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This study aims to examine the effect of firm size, firm age, profitability and type of auditor to intellectual capital disclosure. This research use independent variable that is company size, company age, profitability and auditor type. While the dependent variable is the disclosure of intellectual capital. The population in this study are property and real estate companies listed on Indonesia Stock Exchange 2013-2016. The sample was chosen using purposive sampling method and obtained 158 samples of property and real estate companies. The method of analysis used in this study is multiple regression analysis with SPSS version 21 for windows. This study proves that firm size influences intellectual capital disclosure, auditor type has an effect on intellectual capital disclosure, firm age does not fall to intellectual capital disclosure, and profitability does not fall to intellectual capital disclosure.Keywords: Intellectual Capital Disclosure, Company Size, Company Age, Profitability, Audit Type
PENGARUH LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Faradhita Fitriana Nurul Fajri, 13.05.52.0136; Srimindari, Ceacilia
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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This study examines the effect of liquidity and the size of the company on the capital structure to profitability as a moderating variable. This research was conducted at the Indonesian Stock Exchange by using analysis unit property and real estate that have gone public. The sampling method using purposive sampling the study period of 2013 to 2015. The relationship and influence between variables or described by using multiple regression analysis. The results showed that the size of the companys liquidity and significant positive effect on the capital structure. Moderating testing proves that profitability is not proven as moderating variable that can strengthen or weaken and moderate the relationship sized companies on capital structure. While testing the moderating profitability proved to be a moderating variable that can strengthen or weaken and moderate the relationship of liquidity to capital structure on property and real estate companies listed on the Stock Exchange for the period 2013-2015.Keywords: Liquidity, Company Size, Profitability, and Capital Structure
NASKAH PUBLIKASI PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, KEBIJAKAN DIVIDEN DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2012-2016 Musripah, 14.05.52.0098; Sunarto, Sunarto
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 aimed to analyze the company size, profitability, divident policy and debt policy to ward the firm value. The population in this study are all companies listed on the Indonesia Stock Exchange in 2012 until 2016. The sample of this study was taken by using purposive sampling technique, so that these were 187 companies got for this study. Data analysis tools used in this research is descriptive analysis and regression analysis berganda. The result of this study showed that the company size has positive and significant effect on firm value, profitability hasn’t significant effect on firm value, divident policy hasn’t significant effect on firm value, and debt policy hasn’t significant effect on firm value. Keywords :Company Size, Profitability, Divident Policy, Debt Policy, Firm Value
PENGARUH PENGALAMAN, ORIENTASI ETIKA, KOMITMEN DAN GENDER TERHADAP SENSITIVITAS ETIKA AUDITOR (Studi Empiris Pada Inspektorat Provinsi Jawa Tengah) Anisah, 14.05.52.0201; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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The purpose of this research to test and analyze the influence of experience,ethical oriented, commitment and gender to auditor ethics sensitivity at the Inspectorate of Local Goverment in Central Java. The population in this research is auditor and all apparatus of Inspectorate of Central Java Provincial Goverment involved in examination task with having experience working minimum 2 years, sampling was conducted using a purposive sampling method and number of samples 40 respondents. The data were obtained from the primary source, collected by using survey methid by distributing questionnaire directly. The data analyziz techniue used in this research is the technique of multiple regression analysis. The results showed that professional commitment had a significant positive effect on auditor ethics sensitivity. While experience, idealism, organizational and gender commitment have no significant positive effect on auditor ethics sensitivity. Relativism has no significant negative effect on the auditors ethical sensitivity.Keywords : experience, idealism, relativism, profesional commitment, organizational commitment, gender and auditor ethics sensitivity
FAKTOR - FAKTOR YANG BERPENGARUH PADA PEMILIHAN METODE AKUNTANSI PERSEDIAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA PERIODE 2012-2014 Irfan Achmad Aditya, 12.05.52.0174; Wahyu Widati, Listyorini
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 factors wich have  effect ofthe selection of method of inventory accounting. The independent variable of this studyused company size, the variability of inventory and the variability of cost of goods sold. While the dependent variable in this study used the selection of method of inventory accounting which is agree with PSAK No.14 (2008) that is average method of inventory and FIFO method of inventory. The population in this research is manufacture companies that listed in Indonesia Stock Exchange in 2012 to 2014. Sampling was done using purposive sampling method. To test and analyze the influence between variables using logistic regression analysis. The results showed that the company size,the variability of inventory and the variability of cost of goods sold has no significant effect to the selection of method of inventory accounting.   Keywords: Company Size, The Variability of Inventory, The Variability of Cost of Goods Sold and The Selection of Method of Inventory Accounting
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Ria Adhotul Khasanah, 13.05.52.0243; Wardjono, Wardjono
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 study examines the effect of profitability, asset structure, growth of company, farm size, business risk, tax dan liquidity on capital structure. This research on manufacturing company on the Indonesian Stock Exchange by using a go public. The sampling method used purposive sampling with periode from 2013 to 2015. The data are processed as many 179 companies. The thechnique of data testing using multiple linear regression analysis. The results showed that the profitablility, asset structure, and liquidity has negative effect and significant to the capital structure, growth of company has positive effect and significant to the capital structure, farm size, business risk, and tax does not have any influence to the capital structure.Keywords: Profitability, Asset Structure, Growth of Company, Farm Size, Busines Risk, Tax dan Liquidity

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