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Students´ Journal of Accounting and Banking
Published by Universitas Stikubank
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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Articles 2,418 Documents
 94   95   96   97   98 
PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Annisa Resty Amalia, 12.05.52.0087; Nurhayati, Ida
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

This study aims to determine the effect of the current ratio, quick ratio, debt to equity ratio, debt to total assets, total asset turnover and inventory turnover to changes in earnings in manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2013-2015. The population used in this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) during the years 2013-2015. The sampling technique in this research is purposive sampling. Data were analyzed using multiple linear regression analysis. The results of hypothesis testing can be concluded that the current ratio does not affect the profit change. Quick ratio change has no effect on earnings. Debt To Equity Ratio does not affect the profit change. Total Debt to Total Assets negative effect on profit change. Total Assets Turnover positive affect the profit change. Inventory turnover did not affect the profit change.Keywords: current ratio, quick ratio, debt to equity ratio, debt to total assets, total asset turnover, inventory turnover and profit changes
ANALISIS PENGARUH KOMISARIS INDEPENDEN, REPUTASI AUDITOR, KONSENTRASI KEPEMILIKAN DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT Kartiko Dewi Pangestuti, 13.05.52.0194; Susilowati, Yeye
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 examines the effect of independent commissioner, auditor reputation, ownership concentration, and the firm size to enterprise risk management disclosure. This reseach was conducted at the Indonesian Stock Exchange by using analysis unit manufacturing companies that have gone public. The sampling method using purposive sampling the study periode of 2014 through 2016. The analysis technique that used is multiple regression analysis using SPSS 21. As a condition for statistical testing has been done normality test and classical assumption that the result show that distribution is the norm and escaped from the classical assumptionThe result showed that independent commissioner, ownership concentration, and the firm size does not effect Enterprise Risk Management disclosure, while auditor reputation positive effect Enterprise Risk Management disclosure.Keywords : enterprise risk management, independent commissioner, auditor reputation, ownership concentration, and firm size.
PENGARUH KREDIT BERMASALAH, PORSI KREDIT, TINGKAT EFISIENSI, DAN KEMAMPUAN MODALTERHADAP PROFIRABILITAS PADA BANK PERKREDITAN RAKYAT DI SUMATERA BARAT PERIODE 2013-2016 Istiqomah Azizah, 14.05.52.0043; N. Masdjojo, Gregorius
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 analyze the effect of Non Performing Credit, Credit Portion, Efficient Level and Capital Capacity to Profitability. The population in this study are all BPRs in West Sumatra registered in the Financial Services Authority of 2013-2016.Sampling method using purposive sampling with criteria, BPR data used is secondary data taken from the OJK Publications Report, and publish the financial statementsconsistently. Due to the combined data type between cross-section and time series, the analysis method used is panel data regression analysis with Fixed Effect (FEM) and Random Effect (REM) estimation. Model selection using Hausman Test.The Hausman Test results recommend the research using Fixed Effect estimation output For hypothesis testing analysis. The result of the research shows that Problem Credit, Efficiency Level and Capital Ability have negative and significant effect to Profitability. While Credit Portion has positive and insignificant effect. The value of Adjusted R2 of 0.4017 indicates that 40.17% of the dependent variable Profitability can be explained by the independent variable of Problem Credit, Credit Portion, Efficiency Level and Capital Capability. The remaining 59.8% is explained by other factors not included in this regression model
FAKTOR – FAKTOR YANG MEMPENGARUHI UNDERPRICING SAHAM PADA PENAWARAN UMUM PERDANA DI BURSA EFEK INDONESIA TAHUN 2012 - 2016 Satrio Agung Nugroho, 14.05.52.0176; Suwarti, Titiek
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 examine the effect of underwriter reputation, auditor reputation, current ratio, firm age, and return on asset on underpricing. This research is conducted in Bursa Efek Indonesia (BEI), a company that has go-public. The population of this study is a company that conducted an IPO in 2012 until the year 2016 in Indonesia Stock Exchange. Sampling method using purposive sampling with research period year 2012 until 2016 and obtained by 71 company. Underpricing as measured by initial return is the dependent variable in this study. While the independent variables in this study is the current ratio, company age and return on assets. The results showed that firm age and return on assets significantly negatively impacted underpricing. While current ratio has no significant effect on underpricing.Keyword: Underpricing, current ratio, firm age, and return on asset
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR GO PUBLIK DI INDONESIA Dio Nuary Rifada, 12.05.52.0142; Alfasadun, Alfasadun
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 is the test and analyze the effect of the audit committee, independent board, managerial ownership and profitability on earnings management in manufacturing companies that go public in Indonesia. The population in this research is manufacturing companies listed in Indonesia Stock Exchange 2013-2015 period. The procedure used to determine the research sample is purposive sampling method sampling technique with a certain considerations. According to predetermined criteria there are 43 companies sampled. The analysis technique used is multiple linear regression. Based on the test results it can be concluded that the audit committee has a significant negative effect on earnings management. Independent board and no significant negative effect on earnings management. Managerial ownership and significant negative effect on earnings management. Profitability is not a significant positive effect on earnings management.   Keywords: Audit Committee, Independent Board, Managerial Ownership, Profitability and Earnings Management
PENGARUH INFLASI, KEBIJAKAN DEVIDEN, LEVERAGE, NILAI TUKAR RUPIAH, DAN TINGKAT SUKU BUNGA TERHADAP NILAI PERUSAHAAN (Studi Empiris Perusahaan yang Terdaftar Di LQ45 2012-2014) Muhammad Taufan, 14.05.62.0025
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016
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Abstract

This research is a research that investigates the effects of inflation, dividend policy, leverage, rupiah exchange rate, and interest rate toward the company value in the company registered in LQ45 index.The method of collecting data in this research is purposive sampling with research period in 2012 to 2014. The correlations and effects among variables are explained by using double regression analysis method. The results of research show that the effects of inflation, dividend policy, leverage and are negative significant, while  the effect of rupiah exchange rate is positive insignificant toward the company value.The last summary of this research is recommended as an input for the investors that 4 variables that investigated in this research do not affect the company value significantly. This research has restrictiveness, they are the period of collecting sample is relatively short; there are no considerations among variables, and the internal factors of company presented in the financial report. Keyword : Inflation, Dividend Policy, Leverage, Rupiah Exchange Rate, Interest Rate And Company Value
PENGARUH MODAL INTELEKTUAL DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN EARNING PER SHARE SEBAGAI VARIABLE INTERVENING Ravenski Nadia Friesta, 13.05.52.0199; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Abstract

Value of the company describe the good or bad management in managing the company, because of the decisions taken will affect the decisions and impact on the value of the company. The Purpose of this study is to examined the effect of Intelectual Capital and Corporate Social Responsibility to the company value with Earning Per Share as an intervening variable. The samples used in this study is the banking companies listed on the Indonesia Stock Exchange (IDX) on 2013-2015. Based on purposive sampling method obtained by 65 companies. This study used multiple linear regression with path analysis to determine the effect of mediation. The results showed that intellectual capital had positive effect on the Company value and Corporate social responsibility has no effect to the companay value. Earning per share as the mediation variable can’t influence the relation of intelectual capital to the company value.Keywords: Intellectual Capital, Corporate Social Responsibility, Earning Per Share, Company Value
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Atika Dwi Astuti, 13.05.52.0137; Nurhayati, Ida
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 capital structure, firm size, growth, profitability, systematic risk, and voluntary disclosure of the firm value in the manufacturing companies listed in Indonesia Stock Exchange (IDX). The population in this study is manufacturing companies listed in the Indonesia Stock Exchange (BEI) during of the years 2012-2015. The samples in this study using purposive sampling method. So that, the number of companies included in the criteria for a sample of 54 companies. The data analysis method sused in this study is multiple linear regression analysis. The results showed that the capital structure variables significant negative effect on firm value. Firm size significant positive effect on firm value. Growth is not significant negative effect on firm value. Profitability is not significant positive effect on firm value. Systematic risk is not significant negative effect on firm value. Voluntary disclosure is not significant negative effect on firm value.Keywords: Firm Values, Capital Structure, Firm Size, Growth, Profitability, Systematic Risk, and Voluntary Disclosure
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2016 Siti Wulandari, 14.05.52.0100; Poerwati, Rr. Tjahjaning
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 to analyze the effect of profitability, leverage, firm size, institutional ownership and managerial ownership of earnings management at manufacturing companies listed on the Indonesia Stock Exchange. This research uses purposive sampling method in sample selection, with sample criterion is a manufacturing company listed in Bursa Efek Indonesia (BEI) during period 2013-2016. Based on these criteria, obtained a sample of 120 companies during the four-year observation period. The relationship and / or influence between variables are explained by using logistic regression analysis method. The results showed that profitability had negative and insignificant effect, leverage had negative and insignificant effect, managerial ownership had negative and insignificant effect, firm size had positive and significant effect, and institutional ownership had negative and significant effect to earnings management. Keywords: Earnings Management, Profitability, Leverage, Company Size, Institutional Ownership and Managerial Ownership.
ANALISIS PENGARUH CAPITAL ADEQUACY RATIO, LOAN TO DEPOSIT RATIO, NON PERFORMING LOAN, LEVERAGE MULTIPLIER, LOAN TO ASSETS RATIO, EQUITY TO TOTAL ASSETS RATIO TERHADAP PROFITABILITAS PERBANKAN (Studi Kasus Pada Bank Umum Konvensional yang Terdaftar di BEI Periode Tahun 2012-2016) Diana Sulistiyaningrum, 14.05.52.0205; Lisiantara, G. Anggana
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 examine the impact of Capital Adequacy Ratio, Loan to Deposit Ratio, Non Performing Loans, Leverage Multiplier, Loan to Assets Ratio, Equity to Total Assets Ratio Toward Banking Profitability (In Conventional Commercial Banks Listed on BEI in the Year of 2012-2016). Besides, the measurement of bank profitability used was Return On Assets. Moreover, sampling method used was purposive sampling with period of research in the year of 2012 until 2016 and obtained by 21 banking company. The relationship and / or the impact between variables was explained by using analysis method of panel data regression using Eviews 9.0 program. The result of the research showed that CAR had no significant effect to ROA, LDR had significant positive effect to ROA, then NPL and LAR had significant negative effect to ROA, and LM and EAR had no significant negative effect to ROA.Keywords: Financial Ratio, Profitability, Conventional

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