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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
 87   88   89   90   91 
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN STRUKTUR KEPEMILIKAN MANAJERIAL TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Dani Eka Pratiwi, 13.05.52.0179; Setyowati, Widhy
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

The study examines the effect of the size of the company, leverage, and managerial ownership structure on the accounting conservatism. This research was conducted at the Indonesian Stock Exchange by using a go public  manufacturing company as the unit of analysis. The sampling method used purposive sampling with the observation period from 2013-2015. Relationship and influence between variable is described by using multiple regression analysis The results showes that the size of the company has negative effect on accounting conservatism, Leverage has positive effect on accounting conservatism, .and managerial ownership structure had no significant effect on accounting conservatism.Keywords: The Size of The Company, Leverage, Managerial Ownership Structure and Accounting Conservatism
PENGARUH TEMPORARY AND PERMANENT DIFFERENCE TERHADAP PERTUMBUHAN LABA DENGAN SMALL AND LARGE BOOK TAX DIFFERENCES SEBAGAI MODERASI Zati Rizka Fadhila, 13.05.52.0227; 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

Book Tax Difference occur due to differences between the financial reporting and tax reporting in terms of accounting principles, methods and accounting procedures, the recognition of income and expenses, as well as the treatment of income and expenses. Due to the emergence difference will cause earnings growth will be increased or decreased. The profit growth can be affected by the components that refer to IAS 46 regarding the income tax and IAS 12 on income tax Deferred tax is caused by the presence of taxable temporary differences. The study aims to find temporary and permanent difference to the growth of small and large profits with book tax differences sebagail moderation. This research is a descriptive research. With a sample of companies manufacturing sector Textile & Garment Industry, Customers, Housewares, Plastic & Packaging, Pulp & Paper, Glass, Metal, and Cable 30 manufacturing companies listed on the Stock Exchange in 2013 to 2015. Data were analyzed using regression multiple linear models with interactions basis moderation. The results showed that the temporary difference and permanent difference significant negative effect on profit growth. With small and large book tax differences are moderating variable.Keywords: Temporary Difference, Permanent Difference, Small and Large Book Tax Differences, Profit Growth
FAKTOR – FAKTOR YANG MEMPENGARUHI BELANJA MODAL PADA KABUPATEN / KOTA DI PROVINSI JAWA TENGAH TAHUN 2013-2015 Wiwik Nur Hidayah, 14.05.52.0128; Maryono, Maryono
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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Abstract

Capital expenditure has an important role because it has a long-term benefit to provide services to the public. So the central government should provide more activities or programs to the local government so that the program can prosper and advance the local government. This study aims to examine and analyze the effect of Local Generated Revenue, Profit Sharing Fund, General Allocation Fund, Specific Allocation Fund, Financing of Capital Expenditures in Regencies / Cities in Central Java Province in 2013-2015.The sample in this study covers all Regencies / cities in Central Java province during 2013-2015 as many as 105 data. The analysis tools used are normality test, classical assumption test, multiple linear regression test, and model test.The result showed that the Local Generated Revenue, Profit Sharing Fund, General Allocation Fund, Specific Allocation Fund and Financing has a significant positive impact on capital expenditure.Keywords: Local Generated Revenue, Profit Sharing Fund, General Allocation Fund, Specific Allocation Fund, Financing and Capital Expenditure
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016) Awaliani Akmalia, 14.05.52.0235; 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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This Study aimed to analyze and verify the influence of the profitability, liquidity, leverage, company size, audit opinion, and ownership structure on the timeliness of financial reporting. The population in this study are all mining companies listed on the Indonesia Stock Exchange in 2014 until 2016. The sample of this study was taken by using purposive sampling technique, so that these were 58 companies got for this study. Data analysis tools used in this research is regression logistic. The result of this study showes that liquidity and ownership structure does not affect on financial reporting. Which. The profitability, leverage, and company size significant negative influence on financial reporting.Keywords :Profitability, liquidity, leverage, company size, audit opinion, and ownership structure
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN KEPEMILIKAN MANAJERIAL TERHADAP RETURN ON EQUITY (ROE) Prasica Rudy Artha, 12.05.52.0191; 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

The purpose of this study is to know how the influence of size company, leverage and manajerial ownership toward return on equity (ROE). Return on equity (ROE) is a ratio that how much the profit of a company that was compared with a capital is deposited by the shareholders. The measured of ROE is to used net the income formula/equity. The population of this study is 442 manufacture companies was listed in the Bursa Efek indonesia (BEI) of  2012-2014 period. The method that is used in this study is a quantitative research. The sampling that is used in this research is purposive sampling. The sample passes of the criteria  is 118 companies. The method of the collection that is used is secondary data. Is obtainable from the annual report documentation which has been issued by the companies. The data analysis technique is descriptive analysis, test of normality, test of classical assumptions, test of regression is statistic which is aimed to examine hypothesis that have been stated. The result of this study shows that leverage have signifikan influence toward ROE. A while siza and manajerial ownership shows that haven’t signifikan influence toward ROE.  Keywords: Size, Leverage, Manajerial Ownership, Return On quinity (ROE)
FAKTOR–FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN DAMPAKNYA TERHADAP AUDITOR SWITCHING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2012-2015) Flourencia Claudia Kristiawan, 13.05.52.0033; 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

The purpose of this research was to determine the effect firm size profit and loss, audit opinion, and size of public accounting firm to the auditor delay and its impact on the auditor switching. This research uses explanatory study, the research describes the relationship between variables. The type or types of relationships in this study is a causal link between one or more variables. Samples were taken by using purposive sampling technique. Samples were 34 companies from 130 companies listed in Indonesia Stock Exchange in 2012-2015, so that the research data was analyzed totaled 136. To analyze the hypothesis used multiple linier regression and logistic regresion analysis. The results indicate that Audit opinion and profit and loss showed negative and significant effect on audit delay. firm size and size of the public accounting firm not showed effect on audit delay. Audit delay showed positive effect on auditor switching.Keywords: Auditor Switching, Audit Delay, Firm Size, Profit and Loss, Audit Opinion and Size of The Public Accounting Firm
FAKTOR-FAKTOR YANG BERPENGARUH PADA PEMILIHAN METODE AKUNTANSI PERSEDIAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA PERIODE 2013-2015 Fitri Cahyanti, 10.05.52.0101; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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The research aims to analyze the selection that influence a companys decision to use the methods of inventory valuation. The research examines six independent variables were it tested, firm size, managerial ownership, current ratio, financial leverage, inventory intensity, and variability of cost of goods sold. While the dependent variable is the inventory valuation method that is the FIFO method and the average method. The sample of this research are manufacturing companies listed on Indonesia Stock Exchange (IDX) from 2013-2015 were selected using purposive sampling method. The number of samples used counted 270 data from a population of 458 companies. The data used in this research is secondary data. The method of analysis used in this research is logistic regression analysis. The results showed that firm size, managerial ownership, and inventory intensity have a positive influence on the selection of inventory accounting methods. The current ratio, financial leverage and the variability of cost of goods sold have no influence on the selection of inventory accounting methods.Keywords: Inventory Accounting Method, FIFO Method, Average Method
PENGARUH PEMAHAMAN WAJIB PAJAK, PELAYANAN APARAT PAJAK, SANKSI PERPAJAKAN DAN PREFERENSI RISIKO TERHADAP KEPATUHAN WAJIB PAJAK UKM (Studi Kasus UKM di Kecamatan Semarang Selatan) Yenita Novi Susanti, 13.05.52.0069; Meita Oktaviani, Rachmawati
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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This research aims to examine empirically the influence of understanding taxpayers, service tax officials, tax penalties risk preferences on taxpayer compliance SMEs. The population in this research is the taxpayer of SMEs at South Semarang District as many as 90 SMEs located at 10 villages there are, Peleburan, Wonodri, Mugassari, Lamper Lor, Lamper Tengah, Lamper Kidul, Randusari, Bulustalan, Barusari, Peterongan. The method used is purposive sampling method, that is sample selection method based on ease, where this method choose samples from the population element that the data is easily obtained by the researcher. The result of this research is service of tax officer and risk preference does not have an effect on compliance of taxpayer of SMEs. Understanding taxpayers and tax sanctions affect the compliance of compulsory SMEs.Keywords: Understanding Taxpayers, Tax Service Services, Tax Sanctions, Risk Preferences, Taxpayer Compliance SMEs
PENGARUH STRUKTUR ASET, PERTUMBUHAN PENJUALAN, PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN, DAN CASH HOLDING TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Novrian Puji Hartanto, 14.05.52.0300; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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Abstract

This research was conducted with the aim to analyze the effect of the structure of assets, sales growth, profitability, liquidity, cash holding company size and the capital structure. This research was done because of the problem of capital structure is important for the company, where the merits of the companys capital structure will have a direct effect on its financial position. Independent variables used in this study is the structure of assets, sales growth, profitability, liquidity, and cash holding company size, while the dependent variable used is Yag capital structure. Researchers used the lull one btahun between dependent and independent variables, where it is assumed that the policy that occurred in year t is the result of consideration of the factors influencing the previous year t (t-1). The data used in this study are data companies listed in Indonesia Stock Exchange (BEI) during the years 2013-2015. Methods in the selection of the sample in this study using purposive sampling method with the purpose to obtain a sample in accordance with the purpose of research. This study of 194 of the sample data on manufacturing companies in the Indonesia Stock Exchange. The hypothesis in this study were tested using multiple linear regression analysis with a confidence level of 95%. The results showed that: (1) there is significant relationship between asset structure terhada capital structure, (2) there is no significant effect anatara sales growth with asset structure, (3) there is significant between profitability on capital structure, (4) there was no significant effect of liquidity on the capital structure, (5) there is significant relationship between the size of companies on capital structure, and (6) a significant difference between holding cash on the capital structure.Keywords: Asset Structure, Growth Sales, Profitability, Liquidity, Company Size, and Cash Holding
PENGARUH LEVERAGE, FREE CASH FLOW, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2013-2016) Reina Widianingrum, 14.05.52.0159; Sunarto, Sunarto
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 leverage, free cash flow, profitablility and size of the earning management on the manufacture companies listed on the Indonesia Stock Exchange. This study used purposive sampling method in sample selection, the criteria for a sample of the real estate and property companies listed in Indonesia Stock Exchange (IDX) during the period 2013-2016. Based on these criteria, obtained a sample of 84 companies over a four-year observation period. Or influence between variables described using multiple regression analysis method.The results showed that the variable leverage and size have no effect on the variable earnings management. Variable free cash flow have negative effect on the earnings management. Variabel profitability have positive effect on the earnings management. Keywords: Earnings Management, Leverage, Free Cash Flow, Profitability, Size.

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