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INDONESIA
Majalah Neraca
Published by Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Pekalongan
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Majalah Neraca, terbit satu semester sekali. konten majalah neraca adalah hasil penelitian dosen dan mahasiswa yang selalu terupdate (terbaru). Majalah Neraca Hadir sejak Tahun 1998 sampai sekarang. Informasi dan Sirkulasi : Sekretariat Majalah Neraca di Jl. KHM. Mansyur No. 02 Pekalongan, Telp. (0285) 434444, Fax. (0285) 434444, Cp. Sdr. Didi S. HP. 085824667701
Arjuna Subject : -
Articles 46 Documents
 1   2   3   4   5 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN JASA KEUANGAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2012) SE, M.Si, Ak, Rini Hidayah; Sulistiyo Adi, SE, Affan
Majalah Neraca Vol 10, No 2 (2014): Majalah Neraca
Publisher : STIE Muhammadiyah Pekalonga

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Abstract

This study aims to find empirical evidence on the factors that affect the timeliness of the financial statements of banking financial services company listed on the Indonesia Stock Exchange. The factors examined in this study is the debt to equity ratio, profitability, ownership structure, the quality of public accounting firms, liquidity, and firm age. This study used a sample of 54 banking financial services company that consistently listed in the Indonesia Stock Exchange 2010-2012 period were taken by using purposive sampling. These factors were then tested using logistic regression at a significance level of 5 percent. The result showed that the debt to equity ratio and liquidity affect the timeliness of financial reporting. However, profitability, ownership structure, the quality of public accounting firms, and firm age does not affect the timeliness of the financial statements of banking financial services company listed on the Indonesia Stock Exchange. Keywords : Timeliness, Debt to Equity Ratio, Profitabiltiy, Ownership Structure, The Quality of Public Accounting Firms, Liquidity, and Firm Age.
PERAN KEPERCAYAAN SEBAGAI PEMEDIASI DAN HAMBATAN BERPINDAH SEBAGAI PEMODERASI PADA PENGARUH KEPERCAYAAN DAN KEPUASAN NASABAH TERHADAP LOYALITAS DI BPR KOTA PEKALONGAN BIBM., Hons, M.Si, Leni Susanti
Majalah Neraca Vol 11, No 1 (2015): Majalah Neraca
Publisher : STIE Muhammadiyah Pekalonga

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Abstract

This research is aquantitative study with survey method on micro banking services company. The purpose of this study was to analyze the role of trust as mediator and switching barrier as moderator in Customer Satisfaction and Loyalty of Rural Banking. The object of this study is trust, customer satisfaction, switching barrier and loyalty. Based on the results of research and data analysis with Structural Equation Modelling (SEM) showed that: (1) There is positive effect between customer satisfaction to trust; (2) There is a positive effect between trust to loyalty from a consumer; (3) Trust mediated the effect between customer satisfaction to  loyalty from a consumer; (4) There is a positive effect between customer satisfaction to loyalty from a consumer; (5) Switching barrier moderated the  effect between customer satisfaction to loyalty from a consumer. Based on the research result, it can be concluded that in general there is a relationship between trust, customer satisfaction, switching barrier and loyalty. Keywords: Trust, Customer Satisfaction, Switching Barrier Loyalty, Rural Banking
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TAX COMPLIANCE WAJIB PAJAK BADAN PADA PERUSAHAAN JASA DI KOTA PEKALONGAN SE, M.Si, Sobrotul Imtikhanah; SE, M.Si, Tutut Dwi Andayani; SE, Farah Baety
Majalah Neraca Vol 11, No 1 (2015): Majalah Neraca
Publisher : STIE Muhammadiyah Pekalonga

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Abstract

This research was conducted to investigate corporate tax compliance behavior, especially service company in Pekalongan city. Research design was a replication of Laksono research (2011) with the respondents location as a difference. The respondents of the research were tax professionals who have at least 1 year experience as tax professional in the service company and ever filled SPT form. Seventy seven tax professionals were almost served as finance staff of 77 corporates participated in this research. The data was analysed using SPSS version 16. This research used tax professional attitude, tax professional subjective norm, tax professional perceived behavioral control, corporate financial condition, corporate facilities, and corporate organizational as independent variables and corporate tax compliance as dependent variable. The findings of this research showed that : (1) tax professional attitude does not affect on corporate tax compliance; (2) tax professional subjective norm affect on corporate tax compliance; (3) tax professional perceived behavioral control affect on corporate tax compliance; (4) corporate financial condition does not affect on corporate tax compliance; (5) corporate facilities does not affect on corporate tax compliance; and (6) corporate organizational affect on corporate tax compliance. Keywords: tax professional attitude, tax professional subjective norm, tax professional perceived behavioral control, corporate financial condition, corporate facilities, corporate organizational, and tax compliance
PENGARUH UANG YANG BEREDAR (M2), KURS, INFLASI DAN TINGKAT IMBALAN SBIS TERHADAP BETA SAHAM SYARIAH (JAKARTA ISLAMIC INDEX) DAN INDEKS HARGA SAHAM GABUNGAN (IHSG) SE, M.Si, Ak, Murtini; SE, M.Si, Ak, Rini Hidayah; Barotuttaqiyah,SE, Mardela Nurul
Majalah Neraca Vol 11, No 1 (2015): Majalah Neraca
Publisher : STIE Muhammadiyah Pekalonga

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Abstract

The purpose of this research is to know and to analyze the impact of revolving money (M2), exchange rate, inflation and SBIS return  level on the beta of syariah stock and Jakarta composite index. The technique that is used to take samples is purposive sampling with criteria of companies that is constantly listed in JIC since 2009 – 2013. The analysis in this research is using secondary data that is classified in time series data and naturally quantitative. The analyzing tool that is used in this research is path analysis, which the analysis result is done after model filling the condition of normality test, outlier data, multiocolinierity and singularity. This research is using path analysis method, with using goodness fit test which is every single variable using 1% significance level. The result of the research shows that revolving money variable (M2), exchange rate and  inflation have significant impact on SBIS return level. Revolving money variable (M2) and SBIS return level don’t have significant impact on beta of syariah stock (JII). Inflation variable and SBIS return level have significant impact on Jakarta composite index, while beta of syariah stock variable doesn’t have significant impact on Jakarta composite index. Key words : Jakarta composite index, beta of syariah stock, SBIS return level, revolving money, exchange rate, inflation.
PENGARUH PENGUMUMAN HASIL PEMILIHAN UMUM PRESIDEN 2014 TERHADAP ABNORMAL RETURN DAN AKTIVITAS VOLUME PERDAGANGAN SAHAM (Studi Peristiwa Pada Saham Anggota Indeks Kompas100) SE, M.Si, M. Yusuf; SE, M.Si, Rini Hidayah; SE, Rif’at Sauqi Baiquni
Majalah Neraca Vol 11, No 1 (2015): Majalah Neraca
Publisher : STIE Muhammadiyah Pekalonga

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Abstract

In 2014, Indonesian people implement Presidential Election on 9 July 2014 that the result was announced by the Election Commission (KPU) on 22 July 2014. This research aims to find empirical evidence of difference in average abnormal return and trading volume activity before and after the announcement of the 2014 Presidential Election result. This research is an event study that started in 3 days before (17 July 2014) up to 3 days after (25 July 2014). Using 33 stock on Kompas100 index as samples that selected by purposive sampling method, this research use secondary data obtained from Indonesia Stock Exchange website (http://www.idx.co.id/). Using market model in expected return calculation and also Scholes and Williams method for 3 days period lag and lead in beta correction, this research includes market efficiency testing and hypothesis testing in data analysis method. The results show based on paired-samples t-test, it can be concluded that there is no difference in the average abnormal return significantly before and after the announcement of the 2014 Presidential Election result, but there is difference in average trading volume activity significantly before and after the announcement of the 2014 Presidential Election result. Furthermore, based on one-sample t-test, it can be concluded that Indonesia capital market is efficient market in semistrong form. Keywords: 2014 Presidential Election, abnormal return, trading volume activity, event study.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERUSAHAAN DITINJAU DARI SEGI MANAJEMEN MODAL KERJA, LIKUIDITAS, LEVERAGE, SIZE, DAN SALES GROWTH (Studi pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI Periode 2008- SE, M.Si, Risgiyanti; SE, M.Si, Doni Eko Mardono
Majalah Neraca Vol 11, No 1 (2015): Majalah Neraca
Publisher : STIE Muhammadiyah Pekalonga

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Abstract

The research entitled “The Analysis Factors Influencing the Firm Profitability in terms of Working Capital Management, Liquidity, Leverage, Size, and, Sales Growth” aims to analyze the effect of receivables collection period, payables deferral period, cash conversion cycle, current ratio, debt ratio, size and sales growth on profitability of companies manufacturing consumers goods industry sector listed on the Indonesia Stock Exchange (IDX) periode 2008-2012. Research data were taken from the financial statements audit of company manufacturing consumer goods industry sector listed on BEI in 2008 until 2012. The data obtained from the IDX website and Indonesian Capital Market Directory (ICMD) 2008-2012. By using purposive sampling method, this research using 11 companies as the  sample. Methods of analysis used are descriptive statistics, multiple regression analysis and a classic assumption test, while to test the level of significance was used simultaneously test (test F) and partially test (t-test). Based on the analysis, simultaneous testing indicates that the   receivables collection period,  payables deferral period, cash conversion cycle, current ratio, debt ratio, firm size, and sales growth together have significant impact on firm profitability. For partial test indicates that  payables deferral period and cash conversion cycle have negative and significant  effect on profitability. Current ratio, size and sales growth have positive and significant effect on profitability. While the receivables collection period and the debt ratio have no impact on profitability of companies manufacturing consumer goods industry sectors listed on the Indonesia Stock Exchange. Keywords : profitability, working capital management, liquidity, debt, firm size, sales growth.

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