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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
 89   90   91   92   93 
ANALISIS PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Nurus Sya’ah, 13.05.52.0238; Wahyu Widati, Listyorini
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 researchis to analyze the effect of  leverage, company size, and corporate governance to the earnings management on manufacturing companies listed in Indonesia Stock Exchange 2011-2016 period.Data used in this research is secondary data, the data in this study were obtained from the Financial Statements, Annual Report, ICMD (Indonesian Capital Market Directory) 2011-2016. The sampling method used is purposive sampling. The amount of data that is processed as many as 126 companies. The results of this study indicate that the leverage, company size, managerial ownership, audit quality, and audit committee has no coefisien effect on earnings management. Keywords: Earnings Management, Leverage, Company Size, Managerial Ownership, Audit Quality, Audit Committee
ANALISIS FAKTOR–FAKTOR YANG BERPENGARUH TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN HUTANG SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2013-2015) Fita Putri Widayanti, 13.05.52.0215; Badjuri, Achmad
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

High value of the company is one of the goals of the company. The value of the company is an investor perceptions about the level of success of the company is reflected by the stock price. This study aims to investigate and analyze the influence of managerial ownership, institutional ownership and dividend policy on firm value through debt policy as an intervening variable in the manufacturing companies listed in Indonesia Stock Exchange. The population of this research is manufacturing companies listed in the Indonesia Stock Exchange (IDX) during the years 2013-2015 that reported complete annual report and published in Indonesian Capital Market Directory. Samples are included in the criteria of this study were 110 companies using purposive sampling method. This research data analysis methods using the multiple linear regression analysis by SPSS 20. The results showed that the variables of managerial ownership, institutional ownership and dividend policy does not affect the value of the company. Debt policy is not able as an intervening variable for managerial ownership, institutional ownership and dividend policy on firm value.Keywords: Firm Value, Managerial Ownership, Institusional Ownership, Dividend Policy, Debt Policy
NASKAH PUBLIKASI FAKTOR- FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI UNTUK BERKARIER SEBAGAI AKUNTAN PUBLIK (Studi Kasus pada Mahasiswa Semester 6 ke Atas Universitas Stikubank Semarang) Dwi Hastuti, 13.05.52.0109; Kartika, Andi
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 is Student accounting after graduation can choose the type of career in accordance with the field of science one of them is as a public accountant. This study aims to analyze the factors that affect the interests of accounting students for a career as a public accountant. Samples used in this study are students accounting semester 6 and above University Stikubank (UNISBANK) Semarang with the number of respondents as many as 88 people. The data used in this study is primary data that the data obtained from the distribution of questionnaires to students majoring in accounting. Based on the results of research and analysis that have been done can be concluded: Variable financial reward, professional recognition, social values, work environment, and personality have a significant positive effect on the interest of accounting students career as a public accountant. While the variables of professional training and job market considerations have a significant negative effect on the interest of accounting career students as public accountants. The financial reward variable is a variable that has a considerable effect on the interest of accounting students as a puclic accountant.Keywords   Financial awards, professional training, professional recognition, social values, work environment, job market considerations, and personality towards the interests of accounting students career as public accountants
“ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING SECARA VOLUNTARY PADA PERRUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2013-2015” Latifa Rahmawati, 14.05.52.0130
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

The purpose of this study is to analyze the effect of percentage of ROA change, financial distress, KAP size and public ownership of auditors switching at manufacturing companies listed on Indonesia Stock Exchange (IDX). This research uses purposive sampling method in sample selection with sample criteria is manufacturing company listed on BEI during period 2013-2015. Based on these criteria obtained sample of 198 companies during 3 years of observation period. The relationship and / or influence between variables is explained using logistic regression analysis method. The results showed that percentage changes in ROA and financial distress has significant effect on the auditor switching. Variabels KAP’s size, klien’s size and public ownership has insignificant effect on the auditor switching.Keywords: Auditors Switching, Change Percentage ROA, Financial Distress, KAP’s Size, Klien’s Size and Public Ownership
ANALISIS PENGARUH TINGKAT INFLASI, JUMLAH PENGUSAHA KENA PAJAK, NILAI TUKAR RUPIAH DAN SUKU BUNGA SERTIFIKAT BANK INDONESIA TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI DI KOTA SEMARANG PADA TAHUN 2010-2015 Muhammad Nuhudhul Alim, 13.05.52.0235; Wahyudi, Djoko
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 aims to determine the effect of inflation, the amount of taxable entrepreneurs ,exchange rate and interest rate SBI towards Value Added Tax (VAT) revenue either partially or simultaneously. The sample in this study is to cover all of Semarang City during the period 2010 until 2015. The sample used was sixty four and analyzing data for hypothesis testing is done by multiple regression. The results showed that the effect of inflations,the amount of taxable entrepreneurs and interest rate SBI’s effect not significant on Value Added Tax (VAT) revenue, and then exchange rate’s effect significant on Value Added Tax (VAT) revenue. Furthermore, based on adjusted r square can be seen that the effect of inflation, the amount of taxable entrepreneurs ,exchange rate and interest rate SBI can be explained by 88,3%.Keywords: Value Added Tax (VAT) Revenue, The Effect of Inflation, The Amount of Taxable Entrepreneurs, Exchange Rate, Interest Rate SBI
FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT (Studi Empiris Pada Kantor BPKP Perwakilan Provinsi Jawa Tengah) Gregorius Angga Putama, 14.05.52.0217; Badjuri, Achmad
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 determine the factors that affect the quality of the audit ( an empirical study on BPKP Office Representative Of Province in Central Java ). The population in this study are all BPKP auditors who have a certified auditor fuctional positions (JFA) and has experience as an BPKP auditor at least 2 years. Sampling was done by using purposive sampling method and the total sample of 145 respondents. Primary data collection method used is the questionnaire. Data analysis using linear regression. The results showed that motivation, integrity, independencecy, accountability, competence, and profesionalism significant positive effect on audit quality. While the objectivity is not significant positive effect on audit quality.  Keywords: Motivation, Integrity, Objectivity, Independency, Accountability, Competence, Professionalism, Audit Quality
PENGARUH NIM, BOPO, LDR, CAR, CR DAN DPK TERHADAP ROA PADA BANK KONVENSIONAL YANG TERDAFTAR DI BEI PERIODE 2013 - 2015 Theodorus Agung Nurhana, 14.05.62.0008; Badjuri, Achmad
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 effect of NIM, BOPO,  LDR, CAR, CR, deposits on ROA in conventional banking company in period 20132015. The population in this research are all banking companies listed on the Indonesian Stock Exchange in period 2013-2015. Sampling technique used is purposive sampling with certain criteria. The data in this study were analyzed using multiple linear regression. The results showed that there NIM and CR have positive effect on ROA, BOPO has negative effect on ROA, LDR does not have negative effect on ROA, CAR and DPR does not positive effect on ROA.    Keywords: NIM, BOPO, LDR, CAR, CR, DPK, ROA
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, LEVERAGE, FREE CASH FLOW DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI Lely Nurma Jayanti, 13.05.62.0026; 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

Earnings management is the decision of the manager to choose a specific accounting policy that is deemed to be able to achieve the desired goals, whether to increase profits or reduce the level of losses reported.This study aims to examine the effect of managerial ownership, audit committee, institutional ownership, board of commissioner, leverage, free cash flow, and firm size to earnings management on manufacturing at BEI during 2013-2015 period. The population in this study are all companies engaged in the manufacturing sector listed on the Indonesia Stock Exchange (BEI) in 2013-2015. The sampling technique used purposive sampling technique that is choosing the sample with certain criteria according to the desired by the researcher, where according to the predefined criteria there are 43 samples. The analysis technique used is multiple regression. Based on the discussion of the results of this study shows that: managerial ownership, audit committee, leverage, free cash flow negatively affect earnings management. Whereas in institutional ownership variable, board of commissioner and firm size have no effect to earnings management.Keywords: Managerial Ownership, Audit Committee, Institutional Ownership, Board Of Commissioners, Leverage, Free Cash Flow, and Company Size
ANALISIS PENGARUH SIZE, LEVERAGE, CAPITAL INTENSITY RATIO DAN KOMISARIS INDEPENDEN TERHADAP EFFECTIVE TAX RATE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2013-2015) Nishfil Ayu Amaliya, 13.05.52.0055; 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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Abstract

This study examines the effect of size, leverage, capital intensity ratio and independent commissioners towards effective tax rate. This research is conducted at Indonesia Stock Exchange by using unit of analysis of manufacturing company which have go public. Sampling method using purposive sampling with research period year 2013 until 2015. Relationship and or influence between variables explained using regression panel data analysis method with program Eviews 8. The results showed that size, capital intensity ratio and independent commissioners did not affect the effective tax rate. While leverage has a negative effect on effective tax rate.  Keywords: Effective Tax Rate, Size, Leverage, Capital Intensity Ratio and Independent Commissioners
PENGARUH BOOK TAX DIFFERENCES, ARUS KAS OPERASI, DAN TINGKAT HUTANG TERHADAP PERSISTENSI LABA Rahmatika Yunita, 13.05.52.0102; Indarti, MG. Kentris
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 test the influence of capital book tax difference based on temporary and permanent differences, operating cash flow, and leverage on the earnings persistence. The research doing in Indonesia Stock Exchange for 3 years using analysis unit manufacturing company. The method sampling using a porposive sampling by period of 2013 to 2015. The analiys technique that used is multiple regression analysis. The results of this research suggerts that tempoeary is negative influence and significant on the earnings persistence. Permanent difference is positive influence and no significant on the earnings persistence. Operating cash flow has possitive and significant effect on earnings persistence, while leverage have negative effects and signifikant on earnings persistence.Keywords: Book Tax Differences, Operating Cash Flow, Leverage, and Earnings Persistence

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