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Students´ Journal of Accounting and Banking
Published by Universitas Stikubank
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Articles 1,838 Documents
PENGARUH INVESTMENT OPPORTUNITY SET DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Ayu Dian Maharlina, 09.05.52.0100; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

This is research study that examined the effect of invesment opportunity set and corporate governance on firm value. Invesment opportunity set proxy which is most valid as a proxy for growth is the price earning ratio and capital expenditures to book value of asset ratio. There are four Corporate Governance mekanism s are used which aim to reduce the agency conflict, namely the audit commitee, independent commissioners, managerial ownership, and institutional ownership.Sample used in this research are all manufacturing companies listed on the BEI in 2009-2011 by 231 sample firm, using purposive sampling method. Corporate data and then tested with normality, multicolinearity, heterocedastisity, and autocorrelation. Further analysis of the use of multiple regression researchers to explain the relationship between these variabels.The result is the price earning ratio, the audit commitee, independent commissioners has positive and not significant effect on firm value, for variable capital expenditures to book value of asset ratio and managerial ownership negative and not significant effect on firm value, while variable institutional ownership positive and significant effect on the firm value.Keywords: the price earning ratio, capital expenditures to book value of asset ratio, the audit commitee, independent commissioners, managerial ownership, and institutional ownership.
PENGARUH PRODUK, HARGA, LOKASI, DAN PROMOSI TERHADAP KEPUASAN PELANGGAN (Studi pada Apotek FAIZA di Kota Kendal) Pranita, Hesti; Sutino, Sutino
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This study aims to examine the effect of product, price, location, and promotion to the pharmacy customer satisfaction Faiza atKendal Town.The population in this study were all customers at the pharmacy Faiza. While sampling in this study using Purposive sampling,in anticipation of the damage or return of the questionnaire, the questionnaire is distributed as many as 100 exemplar, so that thesample set of 100 exemplar can be met.There are 4 hypotheses were tested in this study in which each will test the hypothesis of the influence of the Product, Price,Location, and Promotion of customer satisfaction in the city pharmacies FAIZA Kendal. Analysis tool used is the validity of the Test,Reliability Test, Multiple linear regression, the coefficient of determination, which includes the Test of Hypothesis Testing t. Testresults of validity of variables used in this study is valid, the results of reliability tests showed that the variables used in this study isreliable. the results of multiple linear regression that the product (X1), price (X2), location (X3), and promotion (X4) has a positivesignificant effect on customer satisfaction. The coefficient of determination (R ²) that the value of Adjusted R Square, which meansthe variation of product changes (X1), price (X2), location (X3), and promotion ( X4) in influencing customer satisfaction.Hypothesis Test Results, Test t is a significant positive effect of product (X1), price (X2), location (X3), promotions (X4) to customersatisfaction.Key Word : Product, Price, Location, Promotion, and Customer Satisfaction.
PENGARUH KUALITAS PELAYANAN JASA TERHADAP KEPUASAN PELANGGAN PADA BENGKEL AHASS PATI Setiawan, Bayu Ari; kunartinah, Kunartinah
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This research was based the existence of complaints or customer dissatisfaction over the services provided bengkel PT. Astra International Tbk Honda Sales Office Pati. Complaints should be addressed properly by the partiesbengkel PT. Astra International Tbk Honda Sales Office Pati, because if not addressed properly, then the customer will tell a disappointing experience to others, so that will worsen the image and the existence of the workshop. Complaints can be minimized by taking the necessary steps, so customers will feel satisfied with the services and support provided by the workshop. Customer satisfaction in the long term to create customer loyalty towards bengkel PT. Astra International Tbk Honda Sales Office Pati. The purpose of this study wa to analyze the impact of service quality, including physical evidence, reliability, responsiveness, assurance and empathy towards customer satisfaction bengkel PT. Astra International Tbk Honda Sales Office Pati.This research was conducted using questionnaires to 100 people bengkel PT. Astra International Tbk Honda Sales Office Patisubscribers obtained by using accidental sampling technique. We then performed an analysis of data obtained in the form of quantitative and qualitative analysis. A quantitative analysis include validity and reliability test, the classic assumption test, multiple regression analysis, Goodness ofFit tests through the F test and t test and coefficient of determination (R²). Qualitative analysis is an interpretation of the data obtained in this study, and results of data processing that have been implemented with a description and explanation.The results showed that the coefficient of determination shown in the Adjusted R Square of 0.542, which means that customer satisfaction can be explained by the five independent variables in this research that physical evidence, reliability, responsiveness, assurance and empathy is 54.2%. The remaining 45.8% can be explained by other variables outside of the five variables used in this study. Partially based on the results of t test variables in this study has positive and significant in which physical evidence has the greatest influence than other variables in this study, whereas responsiveness has the smallest influence on customer satisfaction. F test results indicate that simultaneously or jointly variables in this research that physical evidence, reliability, responsiveness, assurance and empathy have a positive and significant impact on customer satisfaction.Keywords: Physical Evidence, Reliability, Responsiveness, Assurance, Empathy and Customer Satisfaction.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN PENERIMAAN OPINI AUDIT GOING CONCERN Hanif Adibi, 08.05.52.0171; Kartika, Andi
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This study aims to determine and examine the effect of audit quality, financial condition, leverage, firm growth and size of the companys revenues going concern audit opinion.This study uses 30 manufacturing companies listed on the Indonesia Stock Exchange in 2007-2010. Samples obtained by purposive sampling. Type of data used was secondary data of every manufacturing company listed on the Indonesia Stock Exchange during the four years the year 2007-2010. The research data were analyzed with logistic regression analysis.The results showed that (1) The quality of the audit did not affect the going concern audit opinion. (2) The financial condition did not affect the going concern audit opinion. (3) Leverage did not affect the going -concern audit opinion. (4) Growth did not affect the going-concern audit opinion. (5) The size of the company did not affect the going concern audit opinion.Keywords: quality audit, financial condition, leverage, growth, firm size and revenues going concern audit opinion
PENGARUH KARAKTERISTIK ANGGARAN TERHADAP HUBUNGAN KOMITMEN DAN SENJANGAN ANGGARAN Rince Uamang, 07.05.52.0043; Wahyudi,, Djoko
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This study aims to determine and analyze the influence of budget goal clarity and participation in the budget to the budget gap with organizational commitment as a moderating variable in the Secretariat of the Central Java Province. Population are the managers of the various functions at the Regional Secretariat of the Central Java Province, some 162 people, with a sample of some 62 functional managers. The sampling technique used is a Proportional Stratified Random Sampling. Analysis tools used in this study were Moderating Regression Analysis. Based on the test results indicate that the clarity of the budget target of a positive effect on the budget gap, may mean that more and more clear and specific managers in preparing the budget, the more it will enhance the ability of managers to predict the onset of the budget gap. Budgetaryparticipation has a positive effect on the budget gap, can be interpreted that the higher involvement of the managers of the organization, the more it will enhance the ability of managers to predict the onset of the budget gap. Organizational commitment are able to moderate the negative relationship between the clarity of the budget target with the budget gap. Organizational commitment can moderate the negative relationship between the clarity of the budget target with the budget slack.Keywords: Clarity of budget targets, budgetary participation, organizational commitment and the budget slack
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY Ferra Charolina, 09.05.52.0005; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This study aims to determine the factors that affect audit delay in financial companies listed on the Indonesia Stock Exchange (IDX). Population in this study is a financial services company went public on the Stock Exchange of 2007-2010 with a sample of 192 companies. Dependent variable while the independent variable firm size, debt to equity ratio (debt ratio), profitability, and quality auditing the auditors opinion (KAP size).The results partially (t test) found that (1) firm size is not significant to the audit perpengaruh delay, (2) debt to equity ratio significantly influence the audit delay, (3) a significant effect on the profitability of audit delay, (4) audit opinion no significant effect on audit delay, (5) the quality of the audit no significant effect on audit delay. Simultaneously (F test) significance level of 0.000 means that the size of the company, debt to equity ratio, profitability, audit opinion and audit quality jointly influence sigifikan the audit delay. Suggestions for future research to consider other variables not examined in this study, and to extend the period of study so that it can be generalized.Keywords: Audit Delay, Company Size, Debt to Equity Ratio, Profitability, Opinion Auditor, Audit Quality.
FAKTOR-FAKTOR KETEPATAN WAKTU PELAPORAN KEUANGAN Faradilla Sari, 08.05.52.0048 Febi; Wardjono, Wardjono
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This study aims to examine the debt to equty ratio, profitability, auditor quality, firm size and firm age on timeliness of corporate financial reporting and the Real Estate Property. All companies listed on the Indonesia Stock Exchange in the compulsory annual financial report. Timeliness of reporting financial information is required by the users of financial statements such as accountants, managers, financial analysts, and investors. Financial statements are the elements that are essential in making investment decisions. Study sample was 56 companies Real Estate and Property listed on the Stock Exchange in 2009-2010. Sampling technique using a purposive sampling method. The analysis used in this study using Logistic Regression is used as dummy variables. Test Model Hosmer and Lemeshow including Goodness of Fit Tests, Log Likelihood and Naglekerke R Square. Based on the statistical t test results indicate the age of the company are significant positive impact on timeliness, whereas no significant positive effect DER, ROA is significantly negative effect, the quality auditor is significant and positive effect of firm size is not significant positive effect on the timeliness of financial reporting.Keywords: Timeliness, Debt to Equity Ratio, Profitability, Company Size, Company Age, Quality Auditor.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN KAS Novi Perwitasari, 08.05.52.0064; Sunarto, Sunarto
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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The Perpouse of this research is to identify of Return on Investment (ROI), Current Ratio (CR), Earning Per Share (EPS) Debt to Total Assets (DTA) and Cash Ratio (CRo) that influence Cash Dividend.Population in this research is all peripatetic company LQ-45 which enlist in Effect Exchange Indonesia (BEI) Year 2007-2010. Technique intake of sampel use technique of purposive sampling. Technique analysis sampel the used is linier regression.Research result indicte that Return on Investment (ROI), Current Ratio (CR), Earning Per Share (EPS) have an effect positive and significant to Cash Dividend. While variable of Debt to Total Assets (DTA) an dCash Ratio (CRo) not have an effect to Cash Dividend.Keywords: Return on Investment (ROI), Current Ratio (CR), Debt to Total Assets (DTA), Earnings Per Share(EPS), Cash Rasio(Cro), Cash Dividend
ANALYSIS OF THE INFLUENCE OF GOOD CORPORATE GOVERNANCE FOR MANAGEMENTS PROFIT Arief Kurniawan, 07.05.52.0084; Widati, Listyorini Wahyu
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This research aims to examine and analyze about the influence of institutional ownership, ownership of the management, the audit committee, the independent Commissioner, and the size of0 the company to profit management. Profit management gives managers the flexibility to protect themselves and the company in anticipation of events that are unexpected for the benefit of the parties involved.The sample in this study is the manufacturing sector companies listed on the Indonesia Stock Exchange during 2008-2010 and obtained as many as 48 companies according to a defined criteria. Sampling techniques using a purposive sampling technique with the company listing criteria during the period of observation, the financial statements are presented in euro, net profit in a row, and have complete data. Engineering analysis used is of multiple regression.The results showed that variable and the audit committee of institutional ownership affect profit management. While the ownership of the management, the independent Commissioner, and company size has no effect on earnings management.Keywords: Institutional Ownership, Ownership Of Manajerial, Committee Audit, Independent Commissary, and Measure Company, Management Profit.
RASIO KEUANGAN SEBAGAI PREDIKATOR LABA DIMASA YANG AKAN DATANG Angga Pangondian Sinaga, 03.25.03.0011; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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The purpose of this research is to know the influence of profit changes, changes receivable, changes in inventories, changes in the cost of administration and sales, gross profit on sales changes to predict profit a year ahead on the manufacturing company that listed on the Indonesia stock exchange (IDX).This research using a sample of as many as 48 to win the manufacturing company profit on each annual period. selected by using the method of purposive sampling and use of secondary data in the form of financial statements and auditan income statement period 2008-2010 in manufacturing companies listed on the Indonesia stock exchange (IDX), Regression Analysis used to test the hypothesis. The results showed that the variable profit and gross profit on the sale of influential positive future profits against to come, whereas the variable receivable, inventory, accounts Sales and Administration Costs have no effect against future profits to come.Keywords: Pofit, receivable, Inventory, Cost Administration and Sale, Gross Profit on Sale.

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