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All Journal Students´ Journal of Accounting and Banking Educreative: Jurnal Pendidikan Kreativitas Anak
Wardjono Wardjono
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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
Publisher : Students Journal of Accounting and Banking

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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 Struktur Modal pada Perusahaan Manufaktur Go Public di Bursa Efek Indonesia Tahun 2006-2008 Kumarsono Hadi, 0835030505; Wardjono, Wardjono
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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The purpose of this study was to examine and analyze the effect of asset structure, profitability, sales growth and firm size on capital structure. The samples in this study were 54 companies in the manufacturing sector recorded in the Indonesia Stock Exchange (IDX) of the years 2006-2008, there were as many as 162 observasi. In order to test this hypothesis in this study used multiple regression. The results of this study show that: (1) The structure of assets (tangibility of assets) have a positive and significant impact on the capital structure of the company, ie, the greater the structure of assets (tangibility of assets) will increase the companys capital structure. (2) Profitability expected to have a significant negative effect on the capital structure of the company accepted, meaning that every an increase in profitability, it will be followed by a decrease in its capital structure. (3) Sales growth does not affect the capital structure of the company. (4) firm size (firm size) does not affect the capital structure of the company. Suggestions for subsequent researchers, how the impact of capital structure on the performance itself perusahaan. Therefore, other researchers who are interested in the issue of capital structure manufacturing companies can develop this research in order to determine the impact of the companys capital structure that is used to company performance.Keywords: asset structure, profitability, sales growth, firm size and capital structure.
PENGARUH RASIO KEUANGAN TERHADAP HARGA SAHAM Istiyana Muriyastuti, 10.05.52.0208; Wardjono, Wardjono
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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Thi s research aim to determine and analyze the effect of CAR (Capital Adequacy Ratio), KAP (Earning Assets), BOPO  (Operating Expenses to Operating Income) and LDR (Loan to  Deposit Ratio) to stock price. Population to be studied were the banking companies listed in Indonesia Stock Exchange in 2007-2010. With a purposive sample method, the samples used were 22 banking companies. Analysis of the data used in this research is the classical assumption perfomed, multiple regression analysis, the strength of the model and performed, hypotheses performed.The results of this research is the CAR (Capital Adequacy Ratio) has a negative effect and no significant to stock price. Therefore, the first hypothesis (H1) which states that the CAR (Capital Adequacy Ratio) has a positive effect to stock price is declined. KAP (Earning Assets) has a negative effect and no significant to stock prices. Therefore, the second hypothesis (H2) which states that the KAP (Earning Assets) has a positive effect to stock price is declined. BOPO (Operating Expenses to Operating Income) has a negative effect and significant to stock price. Therefor, the third hypothesis (H3) which states that BOPO (Operating Expenses to Operating Income) has a negative effect to stock price is received. LDR (Loan to Deposit Ratio) has a negative effect and no significant to stock price. Therefore, the fourth hypothesis (H4) which states that the LDR (Loan to Deposit ratio) has a positive effect to stock prices is declined.Keywords: CAR, KAP, BOPO, LDR, stock price
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT DELAY Periode 2008 - 2010 Julius Chandra Hermanto, 08.05.52.0070; Wardjono, Wardjono
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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This study is a study that examined the effect of corporate financial reporting to the audit delay. Audit delay is generally defined length of time the completion of the audit as measured from the date of closing of the financial year until the date of signing the audit report.In this study, the samples used by 92 companies from the  manufacturing companies listed on the Indonesia Stock Exchange in the year 2008 to 2010 with a purposive sampling method. To analyze the hypothesis used multiple regression analysis.These results indicate that the size of the Profitability, Company Size Auditor Opinion, and Firm Size showed a significant effect on audit delay.Keywords: Audit Delay, Profitability, Company Size, Auditors Opinion, and Firm Size.
FAKTOR PENENTU STRUKTUR MODAL PERBANKAN DI INDONESIA Sheha Ayu Absari, 09.05.52.0112; Wardjono, Wardjono
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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Penelitian ini bertujuan untuk menganalisis faktor-faktor apa saja yang mempengaruhi struktur modal. Faktor-faktor tersebut adalah tangibility (struktur aktiva), likuiditas (LDR), profitability (ROA).Penelitian ini menggunakan data sekunder dengan sumber data yang berasal dari Bursa Efek Indonesia dengan periode penelitian selama empat tahun. Pengambilan sampel menggunakan metode purposive sampling. Analisis data menggunakan asumsi klasik, analisis regresi linier berganda, koefisien determinasi, uji F, dan uji t dengan tangibility (struktur aktiva), likuiditas (LDR), profitability (ROA) sebagai variabel independen dan struktur modal sebagai variabel dependen.Hasil penelitian menunjukkan bahwa tangibility (struktur aktiva) dan likuiditas (LDR) berpengaruh negatif terhadap struktur modal sehingga hipotesis ditolak, sedangkan profitability (ROA) berpengaruh negatif terhadap struktur modal sehingga hipotesis diterima.Kata Kunci: Struktur Modal, Struktur Aktiva, LDR, ROA.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN Dikha Puspitasari, 09.05.52.0035; Wardjono, Wardjono
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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The study was conducted to analyze the effect of Return On Equity (ROE), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), Price Earnings Ratio (PER) and Earning Per Share (EPS) of the companys value proxied by Price to book Value (PBV). The study object is the banking company listed on the Indonesia Stock Exchange (BEI) in 2008-2011 using the total sample of 25 companies per year. The data analysis technique used is multiple linear regression equation least squares and test hypotheses using tstatistics for testing the partial regression coefficients and  Fstatistics to test the significance effect together with a significance level of 5%. During the observation period of the study showed that the data were normally distributed. Under normality test, multicollinearity, heteroscedasticity test and autocorrelation test is not found in the classical assumption variables deviate. This shows the available data has been qualified using multiple linear regression equation models. The results of this study indicate that the LDR and NIM variables showed no significant effect on firm value. Variable ROE, EPS and PER significant positive effect on firm value. Predictive ability of the five variables on firm value in this study of 34.8% while the remaining 65.2% influenced by other factors not included in the research model.Keywords: Return On Equity (ROE), Loan to Deposit Ratio (LDR), Net InterestMargin (NIM), Price Earnings Ratio (PER), Earning Per Share(EPS) and the value of the Company.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN Ayu Rizqi Sani, 09.05.52.0143; Wardjono, Wardjono
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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The study was conducted to analyze the effect of Return on Assets (ROA), Return on Equity (ROE), Current Ratio (CR), Price Earning Ratio (PER), and Size of theFirm Value. The object of this thesis is the LQ-45 company that listed on the Indonesia Stock Exchange (BEI) in 2009-2011. The data analysis is multiple linear regression with the least squares equation. Test for normality showed that the data were normally distributed research. Multicollinearity test, heteroscedasticity test, and autocorrelation test in the classical assumption that the variableis not found to deviate. This shows the available data has been qualified using multiple linear regression equation models. During the observation period oft esting hypotheses using t-statistics for testing the partial regression coefficients and F-statistics to test the significance influences together. The results of this study indicate that the variab le CR showed no significant effect on PBV. ROA and Size variable hasa significant negative effecton PBV. Variable ROE and PER significant positive effect onPBV. Predictive ability of the four variables toPBV in this studyby 86.4% while the remaining 13.6% influenced by other factors not included in the research model Keywords: ROA, ROE, CR, PER, PBV. 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL Anila Madhyaratri, 09.05.52.0080; Wardjono, Wardjono
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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This research aims to analyze the effect of tangibility, return on assets, return on equity, and size of debt to assets on LQ-45 Companies Registered In Indonesia Stock Exchange. Samples were taken with purposive sampling by 75 observations. Data were analyzed using multiple linier regression, the data must by normally distributed, and the classical assumption free on multikolinierits, autokorelasion, and heterokadasitas. Goodsness fit with coefisien determition, and F test, and hypotesis testing by t test. This results of study to test the F-test statistics showed that between independent variables jointly effect the capital structure. From the results of hypotesis testing showed that tangibility variable has a not significant negative effect, return on assets variable has a significant negative effect, while the return on equity and size variables have a significant positive impact to capital structure.Keywords: Tangibility, Return on Assets, Return on Equity, Size, and Debt to Assets
FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA Ratih Putri Ariesmaya, 09.05.52.0087; Wardjono, Wardjono
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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This study aimed to examine the effect of Return On Equity (ROE), Net Profit Margin (NPM), Earning Per share (EPS), and Cash Ratio of stock price category LQ-45 companies listed on the Indonesia Stock Exchange (IDX). The population is the entire company LQ-45 in Indonesia Stock Exchange (IDX) with 45 companies and research during the period of 2009 to 2011. Samples taken in this study is 25 companies. The sampling technique used purposive sampling. The analytical tool used in this study is Multiple Linear Regression Analysis. The results showed that the coefficient of determination in this study is the value of Adjusted R Square of 83,6%. As for the test statistic F-test showed that, between Return On Equity (ROE), Net Profit Margin (NPM), Earning Per share (EPS), and Cash Ratio jointly influence on stock prices. Partial results of hypothesis testing indicates that there is a positive effect of the Return On Equity (ROE) and Earning per share (EPS) of the stock price. As for the Net Profit Margin (NPM) and the Cash Ratio indicates a negative effect on stock prices.Keywords: Return On Equity (ROE), Net Profit Margin (NPM), Earning Per share (EPS), Cash Ratio and Stock Price
FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM (Studi Kasus pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2007-2010) Sri Kartini, 10.05.52.0178; Wardjono, Wardjono
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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Penelitian ini dilakukan untuk menguji pengaruh Return on Assets, Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) dan BOPO (Biaya Operasional/Pendapatan Operasional BOPO) terhadap return saham. Populasi yang digunakan dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia sejak tahun 2007 sampai dengan 2010. Teknik sampling yang digunakan adalah purposive sampling. Diperoleh jumlah sampel sebanyak 22 Bank yang terdaftar di Bursa Efek Indonesia. Teknik analisis data yang digunakan adalah regresi linier berganda dan uji hipotesis menggunakan t-statistik untuk menguji koefisien regresi parsial serta F-statistik untuk menguji keberartian pengaruh secara bersama-sama dengan tingkat signifikansi 5%. Selain itu juga dilakukan uji asumsi klasik yang meliputi uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji autokorelasi. Hasil analisis dapat disimpulkan bahwa: (1) Return On Assets (ROA) berpengaruh tetapi tidak signifikan signifikan terhadap return saham perusahaan perbankan yang go public di Bursa Efek Indonesia. (2) Capital adequacy ratio berpengaruh tetapi tidak signifikan terhadap return saham. (3) Loan to deposite ratio berpengaruh positif terhadap return saham. Semakin tinggi loan to deposite ratio, maka return saham akan semakin menurun. (4) BOPO berpengaruh tetapi tidak signifikan terhadap return saham.Kata kunci: Return on Assets, Capital Adequacy Ratio, Loan to Deposit Ratio, BOPO dan Return Saham
Co-Authors 06.05.52.0023 Rini Ratnawati 07.05.52.0164 Arif Nur Rakhim 08.05.52.0048 Febi Faradilla Sari 08.05.52.0070 Julius Chandra Hermanto 08.05.52.0117 Agung Jati Kusuma, 08.05.52.0117 0835030505 Kumarsono Hadi 09.05.52.0035 Dikha Puspitasari 09.05.52.0080 Anila Madhyaratri 09.05.52.0087 Ratih Putri Ariesmaya 09.05.52.0112 Sheha Ayu Absari 09.05.52.0143 Ayu Rizqi Sani 09.05.52.0161 Singgih Adhi Julian, 09.05.52.0161 10.05.52.0011 Lestari Purwoningsih 10.05.52.0026 Latifah Indah Nurlaeli 10.05.52.0027 Ani Juwitasari 10.05.52.0050 Dian Ratnawati 10.05.52.0073 Fani Pandansari 10.05.52.0118 Nurul Hidayati 10.05.52.0149 Tri Ngayomi 10.05.52.0178 Sri Kartini 10.05.52.0202 Ana Wahyuningrum 10.05.52.0208 Istiyana Muriyastuti 11.05.52.0198 Dandun Prayitna 12.05.52.0010 Bella Arika Phonna, 12.05.52.0010 12.05.52.0025 Apriana Dewi, 12.05.52.0025 12.05.52.0064 Wisnu Aditya Irzaputra, 12.05.52.0064 12.05.52.0081 Eko Rahayu, 12.05.52.0081 12.05.52.0090 Andreas Aji Subagyo, 12.05.52.0090 12.05.52.0166 Ika Triana Candrawati 13.05.52.0256 Winarsih, 13.05.52.0256 Annas Thobroni, 15.05.52.0239 Arif Hendri Anto, 15.05.52.0156 Chika Audy Rahmaning Wijaya, 15.05.62.0009 Citra Aglia Hapsari, 13.05.52.0024 Delfia Amanda Flouresa, 15.05.62.0019 Delfia Amanda Flouresa, 15.05.62.0019 Dwi Indah Wulandari, 15.05.52.0246 Firstya Widiastri, 15.05.62.0002 Firstya Widiastri, 15.05.62.0002 Hendra Dwipana Aji, 15.05.62.0020 Hendra Dwipana Aji, 15.05.62.0020 Ivana Kalista Andala, 15.05.52.0328 Loida Yunita, 15.05.52.0330 Luthfiana Sari, 14.05.52.0268 M Shodiqur Rifqi, 14.05.52.0195 M Shodiqur Rifqi, 14.05.52.0195 Mokhamad Fajar Saputro, 15.05.52.0262 Mutiara Annisa, 12.05.52.0143 Mutiara Annisa, 12.05.52.0143 Noor Khasanah, 16.05.62.0026 Noor Rahmat Agus Putranto, 13.05.52.0131 Noor Rahmat Agus Putranto, 13.05.52.0131 Orri Aflakul Uzlah, 14.05.52.0053 Prayogo, 15.05.52.0263 Rahman Kurnianto, 15.05.52.0223 Restu Ayu Puspita, 16.05.62.0010 Ria Adhotul Khasanah, 13.05.52.0243 Ria Adhotul Khasanah, 13.05.52.0243 Ririn Dwi Lestari, 13.05.52,0004 Ririn Dwi Lestari, 13.05.52,0004 Rizqi Alfi Handayani, 14.05.52.0104 Rizqi Alfi Handayani, 14.05.52.0104 Ruly Dewi Febriani, 12.05.52.0140 Ruly Dewi Febriani, 12.05.52.0140 Selly Puspita Sari Tegar Saktiana, 16.05.62.0037 Tixvi Yuly Andryastanty, 14.05.52.0286 Tixvi Yuly Andryastanty, 14.05.52.0286 Vivi Kurniawati Yuliana, 13.05.52.0212 Yanuarni PuspitaJati, 14.05.52.0127 Yanuarni PuspitaJati, 14.05.52.0127 Yuli Rianawati, 16.05.62.0023 Yuli Rianawati, 16.05.62.0023