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Dinamika Akuntansi Keuangan dan Perbankan
Published by Universitas Stikubank
ISSN : 26568500     EISSN : 26564955     DOI : https://doi.org/10.35315/dakp.v12i1
Core Subject : Economy,
Economics, Econometrics & Finance
Focus & Scope Jurnal Dinamika Akuntansi keuangan dan Perbankan aims to share knowledge and current issues related to accounting, financial, and banking research. Our specialty coverage are Financial Accounting Management Accounting. Auditing. Taxation. Accounting information systems Environmental and social accounting Public sector accounting Corporate governance Ethical issues in accounting and financial reporting Corporate finance Financial Banking
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
 1 
Search results for , issue "Vol 7 No 2 (2018): VOL. 7 NO. 2 2018" : 7 Documents clear
STRUKTUR MODAL, KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN DAN TERHADAP KUALITAS LABA Angga Dwi Pratama; Sunarto Sunarto
Dinamika Akuntansi Keuangan dan Perbankan Vol 7 No 2 (2018): VOL. 7 NO. 2 2018
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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Abstract

This study examines the effect of capital structure, independent commissioners, managerial ownership, institutional ownership and firm size on earnings quality. The sample in this study used 104 data from 26 manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2017 by using purposive sampling method. The analysis tools used are normality test, classical assumption test, multiple linear regression test, model test and hypothesis test. Based on the research that has been done, the results of this study showed that frim size have a significant positive effect on earnings quality, capital structure and independent commissioners have a significant negative effect on earnings quality. While managerial ownership and institutional ownership have no significant effect on earnings quality. Keywords: capital structure, independent commisiones, managerial ownership, institutionalownership firm size and earnings quality
LIKUIDITAS, PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013 – 2017) Inna Fachrina Yuliana; Djoko Wahyudi
Dinamika Akuntansi Keuangan dan Perbankan Vol 7 No 2 (2018): VOL. 7 NO. 2 2018
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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Abstract

This study examines the effect of liquidity, profitability, leverage, firm size, capital intensity and inventory intensity on tax aggressiveness. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the period 2013 - 2017. The sample in this study uses 315 data of manufacturing companies listed on the Indonesia Stock Exchange for the period 2013 - 2017 using the purposive sampling method. The analytical tool used is normality test, classic assumption test, multiple linear regression test, model test and hypothesis test. The results of the study show that liquidity, company size, capital intensity, inventory intensity affect the tax aggressiveness. While profitability and leverage have no effect on tax aggressiveness. Keywords: liquidity, profitability, leverage, company size, capital intensity, inventory intensity and tax aggressiveness
FAKTOR YANG BERPENGARUH TERHADAP RISK DISCLOSURE (Studi Empiris Pada Perusahan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Ingrid Nathaniela; Achmad Badjuri
Dinamika Akuntansi Keuangan dan Perbankan Vol 7 No 2 (2018): VOL. 7 NO. 2 2018
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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Abstract

This research was conducted to test the effect of corporate governance to risk disclosure of bank firms. Corporate governance are indentifed as the Board Size, The Propotion Of Independent Director, Managerial Ownership, Internasional Ownership, Level Of Profitability and number of audit committe members. The population used in this study is the Banking Company listed ini Indonesia Stock Exchange (IDX) during 2015-2017. Sampling method used is purposive sampling, with a total sampel 66 companies.The test results showed that the variable The Board Size and Managerial Ownership positive and significant on the Risk Disclosure. The Propotion Of Independent Director positive and no significant on the Risk Disclosure. Internasional Ownership, Level Of Profitability and Number Of Audit Committe Members negative and no significant on the Risk Disclosure. Keywords : corporate governance, level of profitability, risk disclosure
FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN MELAKUKAN AUDITOR SWITCHING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2015-2016) Khalimatus Sa’adah; Andi Kartika
Dinamika Akuntansi Keuangan dan Perbankan Vol 7 No 2 (2018): VOL. 7 NO. 2 2018
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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Abstract

This research has a purpose to analizze the influence of the size of Public Accounting Firm (KAP), the size of client companies, financial distress, a management changes and audit opinion on was auditor switching. Auditor switching is a dislplacement behavior by a company auditoras a result of auditor rotasion mandatory or voluntary. The type of data which is used in this research is secondary data, that was audited report of service company listed in Indonesia Stock Exchange on 2014-2016 period. Sample was purposive sampling method. Samples were 56 companies from 143 companies listed in Indonesia Stock Exchange in 2014-2016, so that the research data was analyzed totaled 168. Data analyze technique which is used in this research is logistic regression analysis. The results indicate that the size of Public Accounting Firm (KAP), the size of client companies, financial distress, and audit opinion do not effect to auditor switching. A management change effect positif to auditor switching. Keyword : auditor switching, the size of public accounting firm (kap), the size of client companies, financial distress, a management changes and audit opinion.
DETEKSI FINANCIAL STATEMENT FRAUD DENGAN ANALISIS FRAUD PENTAGON PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015 – 2017 Fatihatul Faidah; Titiek Suwarti
Dinamika Akuntansi Keuangan dan Perbankan Vol 7 No 2 (2018): VOL. 7 NO. 2 2018
Publisher : Faculty of Economic and Business 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 Edy Sucipto; Bambang Sudiyatno
Dinamika Akuntansi Keuangan dan Perbankan Vol 7 No 2 (2018): VOL. 7 NO. 2 2018
Publisher : Faculty of Economic and Business 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
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 Sinta Trisna Yanti; Gregorius N. Masdjojo
Dinamika Akuntansi Keuangan dan Perbankan Vol 7 No 2 (2018): VOL. 7 NO. 2 2018
Publisher : Faculty of Economic and Business 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.

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