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Dinamika Akuntansi Keuangan dan Perbankan
Published by Universitas Stikubank
ISSN : 26568500     EISSN : 26564955     DOI : -
Core Subject : Economy,
urnal Dinamika Akuntansi, Keuangan dan Perbankan dengan nomor ISSN: 2656-4955 (media online): 2656-8500 (media cetak) merupakan publikasi ilmiah berkala (setahun dua kali, bulan Mei dan Nopember) dari Fakultas Ekonomika dan BIsnis Universitas Stikubank (UNISBANK) Semarang dengan tujuan sebagai media komunikasi ilmiah bagi komunitas akademik, praktisi, dan pihak-pihak lain yang menaruh minat terhadap masalah Akuntansi, Keuangan dan Perbankan. Artikel yang dipublikasi oleh Dinamika Akuntansi, Keuangan dan Perbankan adalah karya tulis ilmiah yang memberi kontribusi bagi pengembangan ilmu Akuntansi, Keuangan dan Perbankan. Secara umum, artikel yang dipublikasi oleh Dinamika Akuntansi, Keuangan dan Perbankan adalah karya tulis ilmiah hasil peelitian dan pemikiran konseptual di bidang Akuntansi, keuangan dan perbankan.
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Articles 116 Documents
PREDIKSI PERINGKAT OBLIGASI: PROFITABILITAS, LEVERAGE, LIKUIDITAS DAN UKURAN PERUSAHAAN PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI PEFINDO TAHUN 2013 - 2017 Suprapto, Rully Anandia; Aini, nur
Dinamika Akuntansi Keuangan dan Perbankan Vol 8 No 1 (2019): VOL. 8 NO. 1 2019
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This study aims to determine the effect of Profitability, Leverage, Liquidity, Company Size on bond ratings in non-financial companies registered at PT. PEFINDO from 2013-2017. The sample used in this study was 157 non-financial companies.The sampling method uses purposive sampling with the research period from 2013 to 2017. The relationships and / or influences between variables are explained using multiple linear regression analysis methods.This study consists of the results of the study showing that 1) Profitability does not  bond ratings 2) Leverage  bond ratings 3) Liquidity does not  bond ratings 4) Company size  bond ratings.  Keywords: Bond Ranking, Profitability, Leverage, Liquidity, Company Size
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017) Dibah Ayu, Sarah Anggraeni; Kartika, Andi
Dinamika Akuntansi Keuangan dan Perbankan Vol 8 No 1 (2019): VOL. 8 NO. 1 2019
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This study aimed to examines the influence of leverage, institutional ownership, audit commitee, sales growth, profitability and firm size on the tax avoidance. This research was conducted at Indonesia by using analysis unit manufacture company that have gone public. The population of this research are manufacture company that listed in Indonesia Stock Exchange. The sampling method using purposive sampling with the study period of 2014 until 2017 and obtained as many as 127 companies. The technique of data analysis is used multiple regression analysis. The results of this study shows that leverage, Institutional Ownership and Audit Commitee positive not significant on Tax Avoidance. Sales Growth negative not significant on Tax Avoidance. Profitability positive significant on Tax Avoidance. Firm Size negative significant on Tax Avoidance.  Keyword: Leverage, Institutional Ownership, Audit Commitee, Sales Growth, Profitability, Firm Size and Tax Avoidance
UKURAN PERUSAHAAN, PROFITABILITAS, FINANCIAL LEVERAGE, BOOX-TAX DIFFERENCES DAN KEPEMILIKAN PUBLIK TERHADAP PERATAAN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017) Ditiya, Yasarah Diswari; Sunarto, Sunarto
Dinamika Akuntansi Keuangan dan Perbankan Vol 8 No 1 (2019): VOL. 8 NO. 1 2019
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This research aims to examine the effect of firm size, profitability,financial leverage, boox-tax differences and public ownership structureto income smoothing at manufacturing companies listed on the Indonesian Stock Exchange (Bursa Efek Indonesia) in 2014-2017.The population in this research are Manufacturing Companies listed on the Indonesia Stock Exchange (Bursa Efek Indonesia). Sampling method using purposive sampling in the technique of data analysis is multiple linear regression analysis.The results of this research indicate that firm size, profitability, financial leveragehave a positif significant influence on Income Smoothing. Public ownership structurehave a negativesignificant effect on Income Smoothin whileboox-tax differences have no effect on Income Smoothing.  Keywords: Firm Size, Profitability, Financial Leverage, Boox-Tax Differences, Public Ownership Structure, and Income Smoothing.
FAKTOR PENENTU PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Nisak, Khoirun; Jaeni, Jaeni
Dinamika Akuntansi Keuangan dan Perbankan Vol 8 No 1 (2019): VOL. 8 NO. 1 2019
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

The purpose of this study is to examine the Determinants to Corporate Social Resposibility Disclosure in Manufacturing Companies listed on the Indonesia Stock Exchange. The dependent variable is Corporate Social Resposibility Disclosure. Independent variable are Firm Size, Liquidity, Profitability, Industrial Type, Managerial Ownership, and Size of Board of Commissioner. The population in this study was all Manufacturing Company listed on the Indonesia Stock Exchange in 2015-2017. Samples were 247 manufacturing companies. This study used purposive sampling method.The analysis used in this reseacrh are multiple linear regression analysis. The results of the testing of hypotheses partial evaluation shows that there are significant influence on Firm Size, Liquidity,Profitability, and Size of Board of Commisioner while for Industrial Type and Managerial Ownership not have significant influence to the Corporate Social Responsibility Disclosure.  Keywords: firm size, liquidity, proftitability, industrial type, managerial ownership, size of board of commissioner, corporate social resposibility disclosure
PAD, DAU, DAK, DBH, LUAS WILAYAH TERHADAP BELANJA MODAL DAN DAMPAKNYA PADA PERTUMBUHAN EKONOMI (Studi pada Provinsi/Wilayah Sumatera, Jawa, dan Bali Tahun 2012-2017) Retno, Nadiah Dwi; Widiatmoko, j
Dinamika Akuntansi Keuangan dan Perbankan Vol 8 No 1 (2019): VOL. 8 NO. 1 2019
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This study examines the effect of PAD, DAU, DAK, DBH, Area on Capital Expenditures and their impact on Economic Growth. The population in this study is the Province / Region of Sumatra, Java, and Bali in 2012-2017.The sampling method uses purposive sampling with the study period from 2012-2017 producing 96 samples. The relationship and or influence between variables is explained by using the multiple regression analysis method. the results of the study show that PAD, DAK and area have a significant positive effect on Capital Expenditures, DAU and DBH have no effect on Capital Expenditures, Capital Expenditures have a significant negative effect on Economic Growth. Testing the control variable shows that the relationship between the Human Development Index has no effect on Economic Growth, while Direct Foreign Investment has a significant positive effect on Economic Growth.  Keywords: Capital Expenditures, PAD, DAU, DAK, DBH, Area, Human Development Index, Direct Foreign Investment, and Economic Growth
CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS LABA SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017) Ni’mah, Izzatun; Poerwati, Rr. Tjahjaning
Dinamika Akuntansi Keuangan dan Perbankan Vol 8 No 1 (2019): VOL. 8 NO. 1 2019
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This study aims to examine and analyze the influence of corporate governance factors on firm value and earnings quality as mediating variables. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the 2014-2017 period. The sample in this study was taken by using Purposive Sampling techniques, so as to obtain a sample of 425. The analysis technique used was to use multiple regression and path analysis (path analysis).The results of this study indicate that managerial ownership, institutional ownership and independent commissioners have a positive but not significant effect on earnings quality. Managerial ownership has a positive and significant effect on firm value. Institutional ownership, independent commissioners and earnings quality have a negative but not significant effect on firm value. The quality of earnings has not been able to mediate the influence of managerial ownership, institutional ownership and independent commissioners on the value of the company.  Keywords: managerial ownership, institutional ownership, independentcommissioner, profit quality and company value.
LIKUIDITAS, LEVERAGE, FIXED ASSETS INTENSITY, ARUS KAS OPERASI, DAN UKURAN PERUSAHAAN TERHADAP PEMILIHAN MODEL REVALUASI ASET TETAP (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017) Gunawan, Fajar; Nuswandari, Cahyani
Dinamika Akuntansi Keuangan dan Perbankan Vol 8 No 1 (2019): VOL. 8 NO. 1 2019
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This study aims to determine the effect of liquidity, operating cash flow, leverage, fixed asset intensity, and firm size to the selection fixed asset revaluation model in manufactured companies.  This research was done in Indonesia Stock Exchange (IDX) year 2013-2017.The sample in this research is taken by using purposive sampling method of 501 companies. The data usedare secondary data in the form of company's financial statements analyzed using logistic regression.The results of this study indicate that the liquidity, leverage, and operation cash flow have not effect to the selection of  fixed asset revaluation model. While fixed assets intensity and firm size have positive significant effect to the selection of  fixed asset revaluation model.  Keywords:             Fixed assets revaluation, liquidity, leverage, fixed assets intensity, operating cash flow, and firm size.
PENGARUH CAPITAL ADEQUACY RATIO, LOAN TO DEPOSIT RATIO, NET INTEREST MARGIN, DAN NON PERFORMING LOAN TERHADAP PROFITABILITAS PADA BANK UMUM SWASTA NASIONAL DEVISA PERIODE 2013-2017 Yanti, Sinta Trisna; Masdjojo, Gregorius N.
Dinamika Akuntansi Keuangan dan Perbankan Vol 7 No 2 (2018): VOL. 7 NO. 2 2018
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This research was conducted to examine the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR),Net Interest Margin (NIM), Non Performing Loans (NPL) to the Profitability of Foreign Exchange Banks. This research was set 5 years from the period 2013-2017. The population of this research used35 Foreign Exchange Banks listed on the Bank Indonesia. The facts used comes from the annual financial statements of 35 Foreign Exchange Banks. Data analysis using panel data regression analysis. To choose estimation of Fixed Effect Model (FEM) and Random Effect Model (REM) using Hausman Test technique. The results of data analysis using the help of E-Views software, based on the Hausman Test, are recommended to use Random Effect Model (REM). The results of data analysis show that 1) Capital Adequacy Ratio (CAR) hasno effect on profitability (ROA), 2) Loan to Deposit Ratio (LDR) has a  positiveeffect and significant on profitability (ROA), 3) Net Interest Margin (NIM) has a positive effect on profitability (ROA), 4) Non Performing Loans (NPL) has a negative effecton profitability (ROA).  Key Words :  return on asset, capital adequacy ratio, loan to deposit ratio , net interest margin, non performing loan.
DETEKSI FINANCIAL STATEMENT FRAUD DENGAN ANALISIS FRAUD PENTAGON PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015 – 2017 Faidah, Fatihatul; Suwarti, Titiek
Dinamika Akuntansi Keuangan dan Perbankan Vol 7 No 2 (2018): VOL. 7 NO. 2 2018
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This study aims to examine the detection of Fraud's Financial Statementusing the pentagon theory. This research was conducted using the variable Financial Stability ,Financial Target, External Pressur, Personal Financial Need, Ineffective Monitoring, Nature of Industry , Rationalization , Capability and Arrogance . The population in this study are all Manufacturing Companies Registered on the Stock Exchange of the 2015-2017 Period. The sample selection uses a purpose sampling method, so that 44 companies can be used as samples every year. The analytical tool used in this study is logistic regression analysis. The test results show that Nature of Industry has a significant positive effect on financial statement fraud. External Pressure has a significant negative effect on Financial Statement Fraud. While variable Financial Stability, Financial Target , Personal Financial Need, Ineffective Monitoring , Rationalization Capability and Arrogance has no a significant effect on Financial Statement Fraud. Keywords: financial statement, financial stability, financial target, external pressure, nature of industry, personal financial need, ineffective monitoring, rationalization, capability and arrogance
PROFITABILITAS, KEBIJAKAN DIVIDEN, DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG LISTED DI BURSA EFEK INDONESIA Sucipto, Edy; Sudiyatno, Bambang
Dinamika Akuntansi Keuangan dan Perbankan Vol 7 No 2 (2018): VOL. 7 NO. 2 2018
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

Based on this, the research has the aim to test the effect of profitability, dividend policy, and the policy of debt to the value of companies listed on the Indonesia Stock Exchange. In this study population is all listed manufacturing companies (Go Public) at the Indonesian Stock Exchange (BEI) 2011-2013. The sample in this study are listed manufacturing companies (Go Public) at the Indonesian Stock Exchange (BEI) 2011-2013. The sampling method used in this study is judgment sampling method, which is one form of purposive sampling by sampling predetermined based on the intent of the study. Based on this can be obtained samples 36 companies. Methods of data analysis using multiple linear regression analysis. Based analyst who conducted the study concluded that profitability has a significant influence on the value of the firm's dividend policy has a significant influence on the value of companies and debt policy has no significant effect on firm value.  Keywords: profitability, dividend policy, debt policy, and value of the company

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