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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
 90   91   92   93   94 
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP NILAI PERUSAHAAN MELALUI KEBIJAKAN DIVIDEN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016) Maharesi Sekarlangit Maretiningrum H.R, 14.05.52.0211; Badjuri, Achmad
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 examine and analyze the effects of profitability, institutional ownership, and firm size of firm value with dividend policy as intervening variable on Manufacturing Companies Listed on IDX Period 2014-2016. The population in this study is all Manufacturing Companies Registered in IDX Period 2014-2016. The sample selection using purposive sampling method and obtained 206 companies.The results of the research show that profitability, institutional ownership, firm size, and dividend policy influence has positive significant of firm value. Dividend policy has a mediating effect between profitability to firm value, but dividend policy has no mediating effect between institutional ownership and firm size to firm value .Keywords: Firm value, Profitability, Institutional Ownership, Firm Size, Dividend Policy
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA (BEI) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2013-2015) Amy Sintia Dewi, 13.05.62.0029; Jaeni, Jaeni
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 aims to examine and analyze the effect of profitability, solvency, the auditors opinion, the size of the company, size of public accounting firms and age of the firm to audit delay on manufacturing companies listed in Indonesia Stock Exchange (BE). The population of this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) during the years 2013 to 2015 that reported complete financial statements and published in Indonesian Capital Market Directory (ICMD) and IDX website. Samples are included in the criteria of this study were 99 companies using purposive sampling method. Methods of data analysis in this study using multiple linear regression analysis using SPSS 19. The results showed that the variables of solvency, the auditors opinion, the size of the public accounting firms are not significant positive effect on audit delay, variable sized companies significant negative effect on audit delay, and variable age of company profitability and significant negative effect on audit delay.Keywords: Audit Delay, Profitability, Solvency, The Auditors Opinion, The size of The Company, The Size of The Public Accounting Firm (KAP) and The Age of The Company
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI EARNINGS RESPONSE COEFFICIENT (ERC) (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2010-2014) Yuni Susianti, 12.05.52.0044; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

In the decision-making , investors do not just look at the stock price increase is positive, but can use other information that may be used as consideration of decision making, this is because the information may be biased means earnings information occurs because of inaccuracies and their management practices reporting the companys financial profit. The purpose of this study to determine how the effects of capital structure (leverage), the systematic risk, growth opportunities, company size, and profitabiilitas against earnings response coefficient. Research was conducted on Manufacturing Companies listed on the Stock Exchange in 2010-2014 with a purposive sampling techniques was obtained total sample of 155 companies. The analysis technique used is multiple regression analysis. These results indicate the capital structure (leverage), the systematic risk significant negative effect, systematic risks and growth opportunities significant positive effect, while the size and profitability was not significant positive effect.Keywords: Capital Structure (Leverage), Systematic Risk, Growth Opportunities, Company Size, Profitability, Earnings Response Coefficient
FAKTOR - FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK (Studi Kasus Wajib Pajak Orang Pribadi Di KPP Semarang Barat) Ayu Ir Sutrisni, 12.05.52.0032; Oktaviani, R. Meita
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 tax administration system, e-filling system, and taxpayer’s awarenes on income tax with tax compliance as intervening. The population in this study is the individual taxpayer in the region of KPP Pratama Semarang Barat. Sampling was done by purposive sampling technique. The number of samples was determined as many as 125 people from the number of individual taxpayers who are on KPP SemarangBarat. Data analysis techniques used in this research is the technique of multiple regression analysis. Finding of this research indicated the tax administration system and e-filling system not influential toward taxpayer compliance, while taxpayer’s awarenes influential toward taxpayer’s compliance.Keywords: Administration System, E-filling System, Taxpayer’s Awarenes, Taxpayer’s Compliance
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Susanti Rimadhana, 12.05.52.0167; 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 study aimed to examine the effect of company size, company profiles, profitability, board size, managerial ownership, operating efficiency ratio and independent directors on the disclosure of corporate social responsibility in the LQ-45 company listed on the Indonesian Stock Exchange. The population in this study are all companies listed on the Indonesian Stock Exchange (BEI) during the period 2013-2015. Samples were selected using purposive sampling method LQ-45 as many as 15 companies.mechanical testing data is by using multiple linear regression. The analysis showed that the variables that have a significant influence on the disclosure of corporate social responsibility is a company size, profitability, board size, managerial ownership, operating efficiency ratio. While the company profile and independent commissioners had no significant effect on the disclosure of corporate social responsibility. Keywords: Characteristics of The Enterprise, Corporate Social Responsibility
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, KOMISARIS INDEPENDEN, KOMITE AUDIT, PERGANTIAN AUDITOR, DAN UKURAN KAP TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR PERIODE TAHUN 2012-2016 Ngesti Utami Putri, 11.05.52.0080; 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

Every company needs financial information obtained from financial statements. The financial information presented should be in accordance with the real circumstances and are relevant so as to provide benefits to the recipient of the information. Financial information contains the financial data presented in description of the companys financial condition, the information contained in the financial statements. The population in this study is a manufacturing company listed in Indonesia Stock Exchange period 2012-2016. The sample in this research is 22 companies. The analysis tool used is Multiple Linear Regression. The results of this study indicate the variable of institutional ownership have a significant positive effect on the integrity of financial statements. Managerial ownership has a significant positive effect on the integrity of financial statements. Independent commissioners have no effect on the integrity of financial statements. Audit Committee has a significant effect on the integrity of financial statements with negative coefficient direction. Substitution of auditors has a significant positive effect on the integrity of financial statements. The size of the KAP has a significant effect on the integrity of the financial statements with the direction of the negative coefficient.Keywords: Institutional Ownership, Managerial Ownership, Independent Commissioner, Audit Committee, Audit Substitution, and Size KAP and Integrity Financial Statemen
PENGARUH INTELLECTUAL CAPITAL DAN INTELLECTUAL CAPITAL DISCLOSURE KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2013-2015) Aprilia Prastiwi, 13.05.52.0248; Susilowati, Yeye
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 aims to analyze the influence of intellectual capital and intellectual capital disclosure influence to the financial performance. In this study popuation are used companies registered inManufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013-2015.The sampling technique using purposive sampling. Mechanical testing data is to use a multipe linear regression analysis. The analysis showed that the variables Physical Capital (VACA) positif significant effect on influence to the financial performance. Human Capital (VAHU) positif significant effect on influence to the financial performance. Structural Capital Value Added (STVA) and (ICD) do not have any influence to the financial performance.Keywords: Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA),Intellectual Capital Disclosure (ICD), Return on Assets (ROA)
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON EQUITY, NET PROFIT MARGIN DAN EARNING PER SHARE TERHADAP HARGA SAHAM (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015) Aini Umi Kholifah, 13.05.52.0123; 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 aims to analyze the Influence of Current Ratio, Debt To Equity Ratio, Return On Equity, Net Profit Margin, and Earning Per Share Against Stock Price studies at manufacturing companies listed on the Indonesia Stock Exchange Year 2013-2015. The sample in this research is 252, sample selection is done by purposive sampling method. Data were analyzed by using skewness-kurtosis normality test, classic assumption test, coefficient determination test, F test and hypothesis test. The result of analysis shows that the variable of current ratio have positive significant effect to stock price, debt to equity ratio have positive significant effect to stock price, return on equity variable have positive effect to stock price, net profit margin variable has negative effect to stock price and earnings per variable Share positively affects the share price at the Manufacturing Company listed on the Indonesia Stock Exchange.Keywords: Current Ratio, Debt To Equity Ratio, Return On Equity, Net Profit Margin and Earning Per Share Against Stock Price
PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS DAN PRODUKTIFITAS TERHADAP PERINGKAT OBLIGASI (Perusahaan Non Keuangan Yang Terdaftar Di Bursa Efek Indonesia 2011-2015) Adeka Titis Kurniawan, 13.05.52.0197; Suwarti, Titiek
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 aims to determine the effect of profitability,leverage, liquidity, and productivity in the bond rating to non financing companies listed in Indonesian stock Exchange an is registered in the ratings of bonds issued by PT. PEFINDO period 2011-2015. In this study the sample were 163 non financing companies. The sampling method used purposive sampling with the observation period from 2011 to 2015. Relationship and (or) influence between variable is described by using multiple linier regression analysis. The result indicted that 1) Profitability had significant positive 2) Leverage had significant negative 3) Liquidity had insignificantly and Productifity had insignificant in the bond rating.Keywords: Bond Rating, Profitability, Leverage, Liquidity and Productivity
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERBANKAN DI INDONESIA (Studi Empiris pada Bank Umum Persero yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016) Anis Yunita, 14.05.52.0267; Wahyu Widati, Listyorini
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 aims to examine and analyze the factors that affect the financial perfomance of banks (empirical studies on Commercial Bank Limited Listed on IDX Period 2012-2016.Population in this study is Commercial Bank Limited Listed on IDX Period 2012-2016. The financial statement data has been retrieved from IDX which is begun from 1st quarter to 4th quarter in 2012-2016. The analysis tool us in this research is multiple liniear regression.The result of the research show that Good Corporate Governance (GCG) and Net Interest Margin (NIM) has positive significant of Return On Asset (ROA). Non Perfoming Loan (NPL) has negative significant of ROA. Operating Expense / Operating income positive significant of ROA. Loan to Deposit Ratio and Capital Adequacy Ratio has negative significant of ROA.Keywords: ROA, NPL, LDR, GCG, NIM, BOPO, CAR.

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