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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
 91   92   93   94   95 
DETERMINAN KUALITAS HASIL PEMERIKSAAN (Studi Empiris Pada BPKP Perwakilan Provinsi Jawa Tengah) Evi Tiara Dewi, 13.05.52.0081; Jaeni, Jaeni
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 research is to examine the effect of due professional care, objectivity, independency, act upon code of ethics, accountability, proficiency, and job experience on the quality of audit result at Representatives BPKP of Central Java. The population of this study is civil servants whose work at Representatives BPKP of Central Java. The sampling technique using random samplingand sampling sufficiency with slovin formula. Based on calculations obtained by a sample of 70 respondents. Data analysis was performed with multiple linear regression model. The result showed that objectivity, act upon code of ethics and proficiency have a significant effect on quality of audit result. While the due professional care, independency, accountability, and job experience have no significant effect on quality of audit result.Keywords: Due Professional Care, Objectivity, Independency, Act upon Code of Ethics, Accountability, Proficiency, Job Experience, Quality of Audit Result
ANALISIS FINANCIAL INDICATOR DAN BIAYA AGENSI MANAJERIAL SEBAGAI PREDIKSI FINANCIAL DISTRESS (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2016) Octaviana Dwiyacita Pujiastuti, 16.05.62.0029; Wahyudi, Djoko
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 research is to test and analyze the influence of financial indicator and managerial agency cost to financial distress at manufacturing company listed on the Indonesia Stock Exchange in the periode 2013-2016.While financial indicator use profitability, liquidity, leverage, sales growth, and operating capacity. The population in this study are all of the manufacturing companies listed on the Indonesia Stock Exchange and is continously published financial statements in the year 2013-2016. Based on purposive sampling method, samples obtained is 38 companies in the period 2013-2016 so obtain 152 observations. The criteria of financial distress in this study was measured by using interest coverage ratio. This study used logistic regression as a data analysis tool.The result of this research showed that profitability and sales growth have significant negative impact on the financial distress condition. This research failed to prove effect of liquidity, leverage, operating capacity, managerial agency cost of experiencing financialdistress.Keywords: profitability, liquidity, leverage, sales growth, operating capacity, managerial agency costs and financial distress
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN , DAN PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH PADA SATUAN KERJA PERANGKAT DAERAH KOTA SEMARANG Mega Andani Putri, 13.05.52.0052; 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

This study aims to examine and analyze the influence of competence of human resources, regional financial accounting system, government accounting standards, internal control, the quality of local financial statements at the Regional Work Unit Unit in Semarang City. This study uses primary data obtained by spreading the questionnaire in the Regional Work Unit Unit of Semarang City. Respondents in this research are Echelon III and Echelon IV. Sampling method using purposive sampling with the help of software SPSS version 16. The result of this research stated that the competence of human resources has no effect on the quality of regional financial report, while the variables of government accounting system, the variable of financial accounting system of the region and internal control influence to the quality of regional financial report.Keywords: Quality Financial Reporting Areas, The Competence Of Human Resources, Financial Accounting Systems Of The Region, Government Accounting Standards,Internal Control
PENGARUH PENGARUH PAJAK TANGGUHAN, TAX TO BOOK RATIO, LEVERAGE DAN SIZE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode Tahun 2013-2015) Herrysen Suhendra, 12.05.52.0227; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

The purpose of this study was to analyze the effect of deferred taxes, the tax-to-book ratio, leverage and the size of the companys financial performance in companies listed on the Stock Exchange Year 2013-2015. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange in the period 2013- 2015. The sample in this study as many as 48 companies. The sampling technique used purposive sampling. The criteria for the samples in this study were (1) Companies that earn taxable income in a row. It can be said the company has a good performance, because the profit for 3 consecutive years. (2) Companies that deliver complete data during the observation period from 2013 to 2015 relating to the variable (deferred taxes, the tax-to-book ratio, leverage, and size). The analysis tool used is multiple linear regression. The results of the analysis can be concluded that: Deferred tax is not significant positive effect on the financial performance of the company. Tax-to-book ratio and leverage significant negative effect on the financial performance. Size significant positive effect on the companys financial performance.  Keywords: Tax-Deferred, Tax-To-Book Ratio, Leverage, Size, Financial Performance of Companies
PENGARUH PARTISIPASI ANGGARAN, MOTIVASI KERJA, KEADILAN PROSEDURAL DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL APARAT SATUAN PERANGKAT DAERAH (Studi Empiris Pada SKPD Kabupaten Brebes) Jaeni, Jaeni; Rizki Armanda, 11.05.52.0125
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 the budgetary participation, motivation, procedural justice, organizational commitment to managerial performance SKPD apparatus. The population in this study is the structural officials Brebes District Government, consisting of Echelon II, III, and IV are still active duty. The sampling technique used purposive sampling based on various criteria: have a minimum term of two years. Test equipment using multiple linear regression. The results of this study indicate that: Participation budgetary positive and significant impact on managerial performance SKPD apparatus. Job motivation and significant positive effect on managerial performance SKPD Justice officials procedural positive and significant impact on managerial performance SKPD apparatus. Organizational commitment and significant positive effect on managerial performance SKPD apparatus.Keywords: Budget Participation, Motivation, Procedural Justice, Organizational Commitment and Managerial Apparatus Performance SKPD
PENGARUH RETURN ON ASSET, DEBT TO EQUITY RATIO, EARNING PER SHARE, UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013 - 2015) Sundari Tri Utami Wijayanti, 13.05.52.0162; Nuswandari, Cahyani
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 examine the effect of Return On Assets, Debt To Equity Ratio, Earnig Per Share, Company Size and Liquidity to the value of companies in Manufacturing companies in Indonesia Stock Exchange. The population of this study is a Manufacturing company listed on the Indonesia Stock Exchange (IDX) during the year 2013-2015 which reports the value of the company. The sample included in this research criteria is 270 companies by using purposive sampling method. Methods of data analysis in this study using multiple linear regression analysis with SPSS 20 program.The results showed that the variable return on asset and earnings per share have a significant positive effect on firm value, firm size has a significant negative effect on firm value, debt to equity ratio has positive effect not significant to firm value, while liquidity has negative effect not significant to firm value.Keywords: Firm Value, Retun On Asset, Debt To Equity Ratio, Earning Per Share, Company Size and Liquidity
PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2016) Dessi Pratiwi, 14.05.52.0024; Wahyudi, Djoko
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 research is to examine the effect of profitability, leverage, and firm size on tax avoidance. This research is focused on manufacturing companies listed in Bursa Efek Indonesia (BEI) period 2014-2016. Research conducted with the number of observations as many as 51 compenies obtained by purposive sampling technique. The analysis technique used in this research is multiple linear regression analysis.  The result of analysis shows that profitability and firm size do not have significant on tax avoidance. Leverage has a positive significant on tax avoidance.Keywords: tax avoidance, profitability, leverage, and firm size
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBIAYAAN BERBASIS BAGI HASIL PADA BANK UMUM SYARIAH DI INDONESIA TAHUN 2010-2015 Diah Ayu Kustariyanti, 13.05.52.0061; Puspitasari, Elen
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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Abstract

The sudy examines the effect of the level revenue sharing, non-performing finance, equity, third party funds, and capital adequacy ratio based on the financing for the resultson Islamic banks in Indonesia. This study examines used a sample of 56 Islamic banks in Indonesia premises-year study from 2010 to 2015. The data sources get from annual reports throughout the Islamic banks. The result showed that the equity and deposits significant positive effect on the results-based financing. The level of profit sharing and capital adequacy ratio significantly negative influence.whereas for non perfoming finance does not influence the results-based financing.Keywords: Finance Profit Sharing Level Profit Sharing, Non-Performing Finance, Equity, Deposits, And Capital Adequacy Ratio
FAKTOR-FAKTOR YANG MEMPENGARUHI KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 – 2015 Nesya Sefi Ayundari, 12.05.52.0102; Aini, Nur
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 aims to determine the Factors Affecting Financial Statement Disclosure Completeness in Manufacturing Companies Listed on Indonesia Stock Exchange Period 2013 - 2015. The population in this study is a manufacturing company listed on the stock exchange Indonesia in 2013-2015. The sample in this research is taken with Purposive Sampling method. Data were analyzed by using Independent sample t test.In the variable leverage statistically significant positive effect on the completeness of financial reporting disclosure, In the liquidity variable statistically significant positive effect on the completeness of financial reporting disclosure, On variable profitability statistically significant effect on the completeness of financial report disclosure, In the variable age of the company statistically positive significant to the completeness of financial reporting disclosure, On variable size of company statistically significant positive effect on the completeness of financial reporting disclosure.Keywords: leverage, liquidity, profitability, company age, firm size, completeness of financial reporting disclosur
PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015) Eko Mujiyanto, 13.05.52.0092; Sunarto, Sunarto
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 examined and analyzed the effect of proportion of independent commissioner’s board, audit committee, firm size and profitability to firm value on manufacturing companies listed in the 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 187 companies using purposive sampling method. This research data analysis methods using the multiple linear regression. The results showed that proportion of independent commissioner’s board and Audit Committee has no significant on firm value. Whereas firm size and profitability has positive significant effect on firm value.Keywords: Firm Value, Proportion of Independent Commissioner’s Board, Audit Committee, Firm Size and Profitability  

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