cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 7   8   9   10   11 
PENGARUH FAKTOR – FAKTOR PERUSAHAAN TERHADAP PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Aswatul Khasanah, 07.05.52.0041; Maryono, Maryono
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is to analyze the effect of liquidity, leverage, firm size, NPM, and the status of the company there are variables in the voluntary disclosure manufacturing companies listed on the Stock Exchange.The population in this study is a manufacturing company listed on the Stock Exchange in the year 2006-2009. The sampling technique used purposive sampling method to publish financial statements and notes to the financial statements in 2006-2009 respectively, have positive earnings.The results showed that: (a) Liquidity and insignificant negative effect on voluntary disclosure. (B) Leverage positive and  ignificant impact on voluntary disclosure. (C) The Company size has positive and significant impact on voluntary disclosure. (D) NPM influence negative and significant impact on voluntary disclosure. (e) status company and a significant negative effect on voluntary disclosure. Liquidity, leverage, firm size, NPM, and the status of the company together (simultaneously) a significant effect on voluntary disclosure variable.Keywords: liquidity, leverage, firm size, firm NPM and status, voluntary disclosure
AUDIT DELAY DAN TIMELINESS AUDIT DELAY AND TIMELINESS Pristiani Nunki Handayani, 08.05.52.0016; Himmawan, Arief
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study is a study that examined the financial leverage ratio and liquidity, ownership structure and institutional ownership is public ownership, as well as the auditors opinion, and the size of the KAP of audit delay and timeliness. Signal in accordance with the theory that an action taken by management to provide guidance to investors about how the management of the companys prospects look, with a signal - a signal success or failure of management (agent) who presented to the owner (principal).Based on the theory that the signal to see a signal - a signal success or failure of the company, the company tried to publish financial statements have been audited to the public in an accurate and timely. In this study, this study used a purposive sampling and obtain samples of 278 samples of the company. By using multiple regression analysis and logistic regression to explain the relationship between these variables.The test results show that the t statistic leverage, liquidity, institutional ownership, public ownership, the auditors opinion, and does not affect the size of the KAP audit delay. Firm size is only just acquired a significant effect on the timeliness, while leverage, liquidity, institutional ownership, public ownership and auditors opinion does not affect the timeliness.Keywords: audit delay, timeliness, leverage, liquidity, institutional ownership, public ownership, auditors opinion, and the size of the KAP.
ANALYSIS OF THE EFFECT OF ACCOUNTING EARNINGS AND OPERATING CASH FLOW TO STOCK RETURN MANUFACTURING COMPANIES LISTED ON STOCK EXCHANGES IN INDONESIA Danang Rahudiono, 0725030069; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The financial report is a major source of financial information that is essential for a number of users or investors in making economic decisions. The importance of the financial statements as a source of information for investors, raises the interest to examine the information in the financial statements in particular accounting earnings and operating cash flow are reflected in stock returns.The problem in this study is how the Accounting Profit, Operating Cash Flow to stock return on manufacturing companies in Indonesia Stock Exchange (IDX). While the purpose of the study is to examine and analyze the effect of accounting earnings, operating cash flow to stock return on manufacturing companies in Indonesia Stock Exchange (IDX).The population in this study is a manufacturing company listed on the Indonesia Stock Exchange as many as 54 companies. Sample was determined by purposive sampling technique in order to obtain a representative sample in accordance with the specified criteria. The sample in this study was 162 manufacturing companies. The variable in this study is twofold; independent variables include Accounting Earnings and Operating Cash Flow. As for the dependent variable is the stock return in the manufacturing companies listed on the Stock Exchange.The results of the analysis has been done, it can be seen that the Profit Accounting and Operating Cash Flow has a positive and significant impact on stock returns, which means higher accounting earnings and operating cash flow, the greater the benefit youll get from ownership of shares (stock returns).Keywords: Accounting Profit, Operating Cash Flow and Stock Return
PENGARUH RASIO KEUANGAN TERHADAP HARGA SAHAM Istiyana Muriyastuti, 10.05.52.0208; Wardjono, Wardjono
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Thi s research aim to determine and analyze the effect of CAR (Capital Adequacy Ratio), KAP (Earning Assets), BOPO  (Operating Expenses to Operating Income) and LDR (Loan to  Deposit Ratio) to stock price. Population to be studied were the banking companies listed in Indonesia Stock Exchange in 2007-2010. With a purposive sample method, the samples used were 22 banking companies. Analysis of the data used in this research is the classical assumption perfomed, multiple regression analysis, the strength of the model and performed, hypotheses performed.The results of this research is the CAR (Capital Adequacy Ratio) has a negative effect and no significant to stock price. Therefore, the first hypothesis (H1) which states that the CAR (Capital Adequacy Ratio) has a positive effect to stock price is declined. KAP (Earning Assets) has a negative effect and no significant to stock prices. Therefore, the second hypothesis (H2) which states that the KAP (Earning Assets) has a positive effect to stock price is declined. BOPO (Operating Expenses to Operating Income) has a negative effect and significant to stock price. Therefor, the third hypothesis (H3) which states that BOPO (Operating Expenses to Operating Income) has a negative effect to stock price is received. LDR (Loan to Deposit Ratio) has a negative effect and no significant to stock price. Therefore, the fourth hypothesis (H4) which states that the LDR (Loan to Deposit ratio) has a positive effect to stock prices is declined.Keywords: CAR, KAP, BOPO, LDR, stock price
FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT DELAY Yursilisal Akbar, 08.05.52.0050; Anggana, Greg
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study is a study that examined the effect of corporate financial reporting to the audit delay. Audit delay is generally defined length of time the completion of the audit as measured from the date of closing of the financial year until the date of signing the audit report.In this study, the samples used by 92 companies from the manufacturing companies listed on the Indonesia Stock Exchange in the year 2008 to 2010 with a purposive sampling method. To analyze the hypothesis used multiple regression analysis. These results indicate that the size of the Profitability, Company Size Auditor Opinion, and Firm Size showed a significant effect on audit delay.Keywords: Audit Delay, Profitability, Company Size, Auditors Opinion, and Firm Size.
FAKTOR – FAKTOR KEMAUAN MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS DI KPP SEMARANG BARAT Ayu Sulistiawati, 08.05.52.0081; Poerwati, Tjahjaning
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The willingness of taxpayers to pay taxes is essential in the tax revenue. Cause of a lack of will among other things is a principles of taxation, namely that the results of indirect taxation enjoyed by the taxpayer. This research aims to find empirical evidence of factors that influence the willingness to pay taxes. Factors that influence the willingness to pay predictable taxes, are: awareness of tax paying, knowledge and understanding of tax laws, and a good perception of the effectiveness of the tax system.Research sample is the taxpayer who performs in KPP Pratama Semarang Barat. The research was conducted by distributing questionnaires to the respondents of the study. Statistical methods used to test variables is multiple linear regression study.Keywords: Willingness to Pay Taxes, Awareness of Tax Paying, Knowledge and Understanding of Tax Laws, and a Good Perception of the Effectiveness of the Tax System
Analisis Faktor-Faktor yang Mempengaruhi Audit Delay Jayanti Sukining Tiyas, 08.05.52.0057; Srimindarti, Ceacilia
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to test empirically the. effect of firm size, profit / loss, auditor reputation, and profitability of the audit delay in manufacturing companies listed on the Indonesia Stock Exchange. This study uses secondary data, namely the financial statements of 135 companies listed on the Indonesia Stock Exchange as many as 82 companies to be sampled in 2008-2010. To prove the hypothesis, the test begins the classic assumption.The results of hypothesistesting with multiple regression found empirical evidence that the variable profitability and significant negative effect on audit delay. As for the variables of firm size, profit / loss, and the auditors reputation has no effect on audit delay.Keywords: audit delay, firm size, profit / loss, auditor reputation, and profitability
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK Iin Ariani, 08.05.52.0145; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to test the awareness of paying taxes, and knowledge will pemahamana tax laws, a good perception of the effectiveness of the system of taxation, and financial penalties against the willingness to pay taxes. Taxpayer attitudes that tend to assume that taxes are a wasted expenditure, it is also one of the factors that inhibit and reduce the awareness of taxpayers to fulfill tax obligations.The data used are the primary data in the period of 2011.  Researchers used a convenience sampling and obtaining a sample of 99 respondents. The research data were then tested by multiple linear regression using SPSS 16 application program to test the awareness of tax paying, knowledge and understanding of tax laws, a good perception of the effectiveness of the system of taxation, and financial penalties against the willingness to pay taxes.The results showed that the attitude of taxpayers towards consciousness of paying taxes and taxation knowledge and understanding of significant effect on willingness to pay taxes, taxpayer attitudes towards a better perception of the effectiveness of the tax system and financial penalties are not significant effect on willingness to pay taxes.Keywords: willingness to pay taxes, public awareness, knowledge and understanding of tax laws, a good perception of the effectiveness of the tax system, financial penalties.
FAKTOR PAJAK DAN FAKTOR LAIN TERHADAP TINGKAT HUTANG PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE TAHUN 2008-2010 Anastasia Windarti, 09.05.52.0007; Poerwati, Tjahjaning
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

As a developing country, Indonesia shows a quite interesting phenomenon, which was the high rate of debt of many companies in Indonesia. This fact shows that the policy of leverage plays an important rule for the viability of the company. The main purpose of this research was to test empirically, any factors that influence the leverage for there are still inconsistence research results from the prior study.This study in addition to using this research tax factors that consisted of Corporate Tax Rate, and Non-Debt Tax Shield, influencing the leverage, and also predict other factors that influencing the leverage, which are Investment Opportunity Set (IOS), Profitability and Past Debt.Research object (samples) are about 90 manufacturing companies with period 2008 to 2010. Sample collection techniques is using porposive sampling. Data are tested by using multiple linear regression.The result of the study shows that the Investment Opportunity Set and Past Debt has significant positive effect on the Leverage. Corporate Tax Rate and Non-Debt Tax Shield had no significant positive effect on the Leverage, while Profitability had no significant negative effect on the Leverage.Keywords: Leverage, Corporate Tax Rate, Non-Debt Tax Shield, Investment Opportunity Set (IOS), Profitability, Past Debt.
PENGARUH BIAYA KUALITAS TERHADAP PENJUALAN PADA CV. ANUGERAH MEBEL Umi Kulsum, 03.05.52.0069; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research represent research which testing quality coston sale. Company compete to do competition strategy in serving consumer like creating unique and different product and also with quality. A product can with quality if as according to consumer expectation and also price which is kompetitif. Intention of this research is to know influence of quality cost which consist of the prevention cost, appraisal cost, internal failure cost and eksternal failure cost to sale.The sample done using in this research is financial statement data,quality costand sale of period 2009-2011. The data sampeldone using counted 36 sampel.Data analysis done using is multipellinear regression. The result of research indicate that the quality cost which consist of the prevention cost, appraisal cost, internal failure cost expense and assessment have an effect on positive and signifikan to sale. While external failure cost have an effect on negativity to sale.Keyword: Quality Cost, Sale

Page 9 of 242 | Total Record : 2418

 7   8   9   10   11 

Filter by Year

2012 2019


Reset
Filter By Issues
All Issue Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019 Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019 Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018 Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018 Vol 7 No 2 (2018): vol.7 no.2 oktober 2018 Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017 Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017 Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017 Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017 Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016 Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016 Vol 5, No 1 (2016): Vol. 5 No.1 Edisi April 2016 Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016 Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016 Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015 Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015 Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015 Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015 Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014 Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014 Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014 Vol 3 No 1 (2014): vol. 3 no. 1 edisi april 2014 Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013 Vol 2 No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013 Vol 2 No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013 Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013 Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 More Issue