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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
 96   97   98   99   100 
PENGARUH PROFITABILITAS, PERTUMBUHAN PENJUALAN DAN KESEMPATAN INVESTASI TERHADAP KEBIJAKAN DIVIDEN (Studi Kasus Pada Perusahaan Manufaktur Selama Tahun 2013–2015) Aulia Muqsita Majid, 08.3503.0702; Hardiningsih, Pancawati
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

This study examined the effect on profitability, sales growth and the ratio of the market price (MTBV) the dividend policy. Research on this dividend policy using manufacturing companies listed in Indonesia Stock Exchange from the year 2013-2015. Sampel used in this study for three years in a row is 99 companies. This study uses multiple analysis techniques. Based on the results showed that the positive effect on kebijakandividen profitability, sales growth does not affect the dividend policy, the ratio of market price (MTBV) positive effect on dividend policy.Keywords: Profitability, Sales Growth (Growth) and The Market Price Ratio (MTBV), The Dividend Policy
NASKAH PUBLIKASI “PENGARUH TATA KELOLA PERUSAHAAN, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2016” Novita Putri Riandani, 14.05.52.0162; 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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This study examines the effect of corporate governance, capital structure, and company size of the earnings management on the manufacturing companies listed on the Indonesia Stock Exchange in the period 2013-2016. This study used purposive sampling method in sample selection, the criteria for a sample of the manufacturing companies listed in Indonesia Stock Exchange (IDX) during the period 2013-2016. Based on these criteria, obtained a sample of 120 companies over a four-year observation period. relationship and or influence between variables explainned by using logistic regression analysis method. The result of reseacrh indicate that audit commite variable and managerial ownership have positive effect not significant to earnings management, independent commissioner variable has no significant effect on earnings management, the variable of institutional ownership and capital structure have a significant positive effect on earnings management, and firm size variable have a significant negative effect to earnings management.Keywords: earnings management, audit commite, independent commisioner, institutional ownership, managerial ownership, capital structure, firm size.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2013-2015 Yuli Rianawati, 16.05.62.0023; Wardjono, Wardjono
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 Factor Analysis that affect the Firm Value. This research is conducted at Indonesia Stock Exchange by using property and real estate company which have go public. The population in this study is all companies listed on the Indonesia Stock Exchange in 2013 to 2015. The sample used in this study are property and real estate companies. The results of this study indicate that size has a positive not significant effect, profitability has negative significant effect, leverage has positive significant effect, investment decision has positive not significant effect, firm growth has not significant effect on firm value.Keywords: firm size, profitability, debt policy, investment decision, company growth, and firm value.
PENGARUH RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNING, DAN CAPITAL TERHADAP RETURN SAHAM PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2014 Nopi Astuti, 12.05.52.0212; Aini, Nur
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

RGEC method, which stands for Risk Profile, Good Corporate Governance, Earnings and Capital is a guideline bank rating newest Per January 2012. The problem in this study is whether the Risk Profile, Good Corporate Governance, Earnings and Capital effect on stock returns bank company in BEI. The purpose of this study was to analyze the impact Risk Profile, Good Corporate Governance, Earnings and Capital on stock returns of banks in BEI. The population in this study are all the banks listed on the Indonesia Stock Exchange period 2012 - 2014. The research sample is determined by purposive sampling is a sampling technique by using certain considerations or criteria. The sample in this study as many as 28 companies. This study uses multiple regression analysis. The results of this study that partially (1) Non performing loans (NPL) have a negative impact and not statistically significant to share return; (2) Good Corporate Governance (GCG) has a positive influence and not statistically significant to share return; (3) Return on Assets (ROA) have a negative impact and not statistically significant to share return; and (4) Capital Adequacy Ratio (CAR) have a positive effect and is statistically significant to stock return.  Keywords: Non-Performing Loans, Good Corporate Governance, Return on Assets, Capital Adequacy Ratio and Stock Return
ANALISIS PENGARUH KARAKTRISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN RISIKO PERUSAHAAN (Studi Empiris Pada Perusahaan-Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2012-2015) Khotib Zaenal Mustofa, 13.05.52.0165; Lisiantara, G. Anggana
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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This research aims to examine and analyse empirical evidence about the influence of karaktristik company and corporate governance risk disclosure against the companies in manufacturing companies. The characteristics of companies that are used in this research is the level of profitability, the companys size, the level of liquidity, stock ownership structure, the size of the Board of Commissioners and the expertise of the audit committee the audit committee meeting frequency. Method of sampling using a purposive sampling with a period of 2012-2015 years of research. As many as 94 registered manufacturing company BEI (Indonesia stock exchange) be used as a sample in this research. Stakeholder theory is used to describe the relationships between variables. Risk disclosure in this study using a content analysis based on identifying sentences risk disclosure in reports annual report. Statistical methods are used to test the hypothesis is multiple regression analysis. The results of this study suggest that public ownership structure positive effect significantly to levels of risk disclosure company. While the companys size, profitability, liquidity, the expertise of the audit committee of the Board of Commissioners, the size and frequency of meetings of the audit committee of influential positive and insignificant against the disclosure of the risks of the company.Keywords: Risk Disclosure, Stakeholder Theory, Profitability Level, Firm Size, Liquidity Level, Public Shareholding Structure, Board Size, Audit Committee Expertise, and Frequency of Meetings of The Audit Committee
PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN YANG TERDAFTAR DI INDONESIAN SUSTAINABILITY REPORT AWARD (ISRA) TAHUN 2013-2015 Arini Hidayati, 13.05.52.0183; Indarti, MG. Kentris
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 analyzed the effect of the characteristic of the company and corporate governance disclosure to sustainability report. Variable characteristic of the company used in research is profitability, liquidity, and leverage. For corporate governance used in research is audit committee and board of directors. Population of this study were taken from company listed on Indonesian sustainability report award period of 2013-2015. This study uses purposive sampling method and collected 50 data. Data analysis whit test clasic assumption and hypoteses test method used multiple regression. The results of this study indicate that the firms characteristic factor is profitability has no effect on sustainability report disclosure practices. Liquidity and leverage have a significant effect on the practice of sustainability report disclosure. Audit committee variable has no effect on sustainability report disclosure while board variable has significant effect on sustainability report disclosure.Keywords: Sustainability Report, Profitabillity, Liquidity, Leverage, Audit Committee, Board of Directors
PENGARUH RETURN ON ASSETS, LEVERAGE, KOMPOSISI KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2013-2015) Atik Widarti, 12.05.52.0125; Maryono, Maryono
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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The purpose of this study was to analyze the influence of ROA, leverage, the composition of independent directors, audit committee and the size of the company against tax avoidance 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 166 observation data. The sampling technique used purposive sampling. The analysis tool used is multiple linear regression. The results of the analysis can be concluded that: Profitability significant negative effect on tax avoidance. Leverage a significant negative effect on tax avoidance. BOC Independent positive and significant impact on tax avoidance.The audit committee and no significant negative effect on tax avoidance.Company size and no significant negative effect on tax avoidance.Keywords: ROA, Leverage, The Composition of Independent Directors, Audit Committee, The Size of The Company and Tax Avoidance
NASKAH PUBLIKASI PENGARUH RISIKO BISNIS, LIKUIDITAS, PERTUMBUHAN PENJUALAN, DAN STRUKTUR ASET TERHADAP KEPUTUSAN PENDANAAN DI MODERASI UKURAN PERUSAHAAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2012-2016 Firdaus Damas Septio Ardiansyah, 14.05.52.0260; Srimindarti, Ceacilia
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 aimed to examines the influence of the business risk, liquidity, growth of sales, and asset structure on the funding decision moderated by company size. This research was conducted at Indonesia by using analysis unit property and real estate company that have gone public. The population of this research are property and real estate company that listed in Indonesia Stock Exchange. The sampling method using purposive sampling with the study period of 2012 until 2016 and obtained as many as 84 companies. The technique of data analysis is used multiple regression analysis with interation method. The results of this study shows that business risk and liquidity does not affect on funding desicion. The growth of sales significant positive influence on funding desicion. The asset structure significant negative influence on funding desicion. Moderating testing firm size showns that firm size is not proven as moderating variable that can strengthen or weaken the relationship liquidity on funding desicion. While, moderating testing firm size showns that, firm size proved weaken the relationship of the growth of sales on funding desicion,as well as  the influence of asset structure on funding desicion can be strengthened by firm size.Keywords: The Business Risk, Liquidity, Growth of Sales, Asset Structure, Firm Size, and Funding Decision
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA PERUSAHAAN (Studi pada Perusahaan Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia periode 2014-2016) Rebecca Antoniette Hadi, 14.05.52.0014; Badjuri, Achmad
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 examines and analyses the effect of firm size, liquidity, capital structure, managerial ownership, institutional ownership, audit committee, and independent commissioner to earning quality. This research was conducted at base industry and chemical company listed on Indonesia Stock Exchange (BEI). The sampling method used in this study is purposive sampling with observation period 2014 to 2016 the number of samples obtained as much as 48. The influence between variables is discribed by using multiple regression analysis with SPSS 23 program. The type of data used is secondary data. The results showed that the liquidity, capital structure, institutional ownership, and independent commissioner significantly positive affecting the earning quality. While the firm size, managerial ownership, and audit committee do not significantly affect the earning quality.Keywords : firm size, liquidity, capital structure, managerial ownership, institutional ownership, audit committee, and independent commissioner.
FAKTOR–FAKTOR YANG MEMPENGARUHI INDEPENDENSI AUDITOR Doni, 13.05.52.0118; Himmawan, Arief
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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The deterioration of the auditor independence lately become the main cause of bankruptcies and corporate scandals in different companies in the world. Companies such as Enron case in the United States is manipulating financial statements aided by the firm Arthur Andersen to make investors remain interested in the shares sold Enron. The population in this study were all auditors working in the public accounting firm in Central Java and Yogyakarta. Sampling was done by using a convenience sampling method and the total sample of 73 respondents. Primary data collection method used is the questionnaire. Data were analyzed using multiple linear regression model. The results showed that the intervention of client management and relationship duration audit positive effect on auditor independence, while the termination of audit, audit tight time budget and no significant negative effect on the independence of auditors. While the audit fees but not significant positive effect on the auditor independence.Keywords: Client Management Interventions, Termination of Auditors, High Audit Fees, Audit Tight Time Budget, Length of Relationship with The Audit Client and Auditor Independence

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