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Students´ Journal of Accounting and Banking
Published by Universitas Stikubank
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Core Subject : Economy,
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Articles 2,418 Documents
PENGARUH NPL, LDR, ROA, NIM, BOPO, DAN CAR TERHADAP HARGA SAHAM PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015 Sigit Prasetyo, 12.05.52.0080; Lisiantara, G. Anggana
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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This research intend to examine and analyze the effect of Non Performing Loans (NPL), Loan to Deposit Ratio (LDR), Return on Assets (ROA), Net Interest Margin (NIM), Operating Expenses to Operating Income (BOPO), Capital Adequacy Ratio (CAR) to the stock price were listed on the Indonesia Stock Exchange in the period 2011-2015. The population on this research are the listed in Indonesia Stock Exchange that observed 2011-2015. The technique to determine sample is using purposive sampling method and the amount of selected sample are 155 companies. Analysis data technique that used regression analysis. The results of research have shown that variabels NPL, NIM, BOPO and CAR gives significant impact to stock price, otherwiswe LDR and ROA does not have significant effect on stock price.Keywords: NPL, LDR, ROA, NIM, BOPO, CAR, Stock Price
ANALISIS PENGARUH RISIKO KREDIT, RISIKO LIKUIDITAS, DANA PIHAK KETIGA DAN KECUKUPAN MODAL TERHADAP PROFITABILITAS (ROA) PERBANKAN DI INDONESIA Alan Oky Hermawan, 12.05.52.0097; Lisiantara, Anggana
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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This study aimed to examine the effect of credit risk, liquidity risk, deposits, and capital adequacy on profitability (ROA). Research was conducted on banks in Indonesia registered with Bank Indonesia and the Financial Services Authority. The sampling method in this study using purposive sampling method with a study period of 2012 through 2014. The data used in this study is data from the financial statements of banks that met the selection criteria. The analytical method used in this research is using Eviews using panel data. The research proves that the credit risk significant negative effect on ROA, while liquidity, third-party funds, and capital adequacy has no effect on ROA. Value Adjusted R Square is 0.143 it explain 14.3% variation of dependent can be explained by the independent variation, while the remaining 85.7% is explained by other variables outside the model.Keywords: Return On Asset, Loan to Deposit Ratio, Non-Performing Loans, Deposits, Capital Adequacy Ratio
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2014) Yodhi Yustar Affif Tjokrowardojo, 11.05.52.0008; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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This study aimed to examine the analysis of factors influencing the dividend policy.This study is performed to examine the effect of Liquidity, Leverage, Growth, Owner Institute and Profitability toward Dividend Payout Ratio (DPR) in manufacture companies that is listed in Indonesian Stock Exchange over period 2012-2014. The data is obtained based on Indonesian Capital Market Directory (ICMD) and Financial Reportfrom Indonesia Stock Exchange (BEI) period 2012-2014. The population in this study are 155 companies listed in Indonesia Stock Exchange in 2012-2014. The sample selection was conducted using purposive sampling of 140 companies. Data testing technique is to use multiple linear regression analysis. The analysis showed that the variables Liquidity, Growth, and Profitability positive effect on dividend policy. While the Leverage, and Owner Institute negative effect on dividend policy.Keywords: Liquidity, Leverage, Growth, Owner Institute, Profitability and Dividend Payout Ratio (DPR)
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PROFITABILITAS PERUSAHAAN PERBANKAN Liliana C.D.T. Duarte, 12.05.52.0216; Puspitasari, Elen
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 was conducted with the aim to analyze the influence of factors that affect the profitability. Independent variables used in this research are capital adequacy ratio, loan to deposit ratio, operational cost and operating income, non performing loan, net interest margin and third party fund, while the dependent variable used is profitability.The data used in this study is the data of Indonesian Banking Companies listed on the Indonesia StockExchange during the year 2013-2016. Methods in the selection of samples in this study using purposive sampling method with the aim to obtain a sample in accordance with research objectives. The sample of this research is 142 Observations on Indonesian Banking Companies in Indonesia Stock Exchange. The hypothesis in this study was tested by using multiple linear regression analysis tools with confidence level of 95%.The result of theresearch shows that: Capital Adequacy Ratio has a significant negative effect to profitability, Loan To Deposit Ratio have significant positive effect to profitability, Operational Cost and Determination of Operation have negative significant effect to profitability, Non Performing Loan has positive significant effect on Net Interest Margin profitability positive significant to profitability and Third Party Fund have positive significant to profitabilityKeywords: capital adequacy ratio, loan to deposit ratio, operational cost and operating income, non performing loan, net interest margin and third party fund
Pengaruh Kinerja KeuanganTerhadap Return Saham (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2012-2014) Elsa Saputriyanti Butarbutar, 12.05.52.0054; Aini, Nur
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 effect of the Return On Asset (ROA), Return on Equity (ROE), Net Profit Margin (NPM), the Current Ratio (CR), and Debt to Equity Ratio (DER) to Return Shares in the company sector listed on the Indonesia Stock Exchange (BEI) in 2012 to 2014. the sample was determined by purposive sampling method, to obtain a sample of 361 manufacturing companies. The data used in this research is secondary data. Analysis of the data used is multiple regression analysis. The research proves that (1) return on assets is not no effect on stock returns, (2) return on equity has no effect on stock returns, (3) net profit margin has no effect on stock returns, (4) current ratio positive and significant effect on stock returns, and (5) debt to equity ratio and significant positive effect on stock returns.  Keywords: Return On Asset, Return On Equity, Net Profit Margin, Current Ratio, Debt to Equity Ratio, and Retun Saham
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Albino Da Cruz Dos Santos, 12.05.52.0051; 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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This study aims to determine the Influence of Financial Performance on Stock Returns on Manufacturing Companies Available In Indonesia Stock Exchange. 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 ttest. In Return On Asset variable obtained significant value. This means Return On Asset variable. statistically have a significant positive effect on stock Return. In Return On Equity variable obtained significant. This means the Return On Equity variable statistically significant positive effect on stock Return. In Economic Value Added variable obtained significant. This means Economic Value Added variables are statistically significant positive effect on stock Return. In the Debt to Equity Ratio variable obtained significant. This means that the Debt to Equity Ratio variable is statistically significant positive effect on stock Return.Keywords: ROA, ROE, EVA, DER Return shares
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL MEDIASI (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2013-2015) Mohamad Arif Khakim, 13.05.52.0127; Suwarti, Titiek
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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This study aims to examined and analyzed the effect of profitability and leverage on firm value with corporate social responsibility as a mediation variable on manufacturing companies listed in the Indonesia Stock Exchange. The population of this research is manufacturing companies listed in the Indonesia Stock Exchange (IDX) wich reports the annual report and financial statements wich complete during the year 2013-2015 in a row. The samples are included in the criteria of this study were 165 companies using purposive sampling method. This research data analysis methods using the multiple linear regression analysis. The result of the research shows that the first model profitability variables do not have an effect on corporate social responsibility (CSR) and leverage variable have effect to corporate social responsibility (CSR). In the second model profitability, leverage, and corporate social responsibility (CSR) have effect to firm value. As a mediation variable corporate social responsibility (CSR) is not able to mediate the relationship of profitability and leverage to the firm value. Keywords: Firm Value, Corporate Social Responsibility, Profitability, Leverage
FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI) Shelvi Amalia, 11.05.52.0134; Badjuri, Achmad
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 examined and analyzed the effect of tax incentives and nontax factors to accounting conservatism 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 2012-2014 that reported complete annual report and published in Indonesian Capital Market Directory. Samples are included in the criteria of this study were 38 companies using purposive sampling method. This research data analysis methods using the multiple linear regression analysis by  SPSS 19. The results showed that profitability, leverage and size has significant positive effect on accounting conservatism. Tax incentives, earnings pressure, growth opportunities, and managerial ownership has no effect on accounting conservatism.Keywords: Accounting Conservatism, Tax Incentives, Earnings Pressure, Profitability, Leverage, Growth Oppotunities, Size, Manager Ownership
PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada Satuan Kerja Perangkat Daerah Di Kabupaten Kendal) Niken Isandiyana, 13.05.52.0012; Srimindari, Ceacilia
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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This study examined the influence of Quality of Human Resources and Utilization of Information Technology on the Quality of Local Government Finance Report. This research was conducted at the Regional Work Units in Kendal. The sampling method using random sampling. Relationships between variables or effect described by using multiple regression analysi. The results showed that the quality of Human Resource Quality positive and significant impact on Quality Local Government Finance Report, Utilization of Information Technology positive and significant impact on Quality Financial Statements of Local Government. The suggestions for the this research is the area of financial management, especially accounting department was able to perform the duties and functions of accounting in accordance with the legislation in force, so that the quality of financial reporting can be better, as well as improving the quality of human resource and utilization of information technology by providing training and motivation.Keywords: Quality of Human Resources, Technology Utilization, and Quality Government Local Government Finance Report
FAKTOR-FAKTOR YANG MEMPENGARUHI CORPORATE SOCIAL RESPONSIBILITY (Studi pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2014-2016) Elpiani Br Sitepu, 14.05.62.0016; Maryono, Maryono
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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The purpose of this study is to influence the institutional ownership, managerial ownership, firm size, company age, profitability to corporate social responsibility in banking companies listed in Indonesia Stock Exchange (BEI) 2014-2016. The population is all companies of banking companies listed in Indonesia Stock Exchange (BEI) 2014-2016. Sampling technique using purposive sampling. The sample criteria in this study are (a) Banking companies listed on the Indonesian stock exchange in the year 2014-2016 which has published and published annual report and include the relevant CSR report in 2014-2016. (b) The Company discloses CSR or social responsibility report through its annual report. (c) The Company earns profit period of 2014-2016. Analyzer used is multiple linear regression. The results of the analysis can be concluded that: Institutional ownership has no effect on CSR. Managerial ownership positively affects CSR. Company size has no effect on CSR. The age of the company has a positive effect on CSR. Profitability has a positive effect on CSR. Keywords: Institutional Ownership, Managerial Ownership, Firm Size, Company Age, Profitability and Corporate Social Responsibility

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