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ANALISIS PENGARUH CAR, LOAN, GDP DAN INFLASI TERHADAP PROFITABILITAS BANK DI INDONESIA Sorongan, Fangky A.
Jurnal Akuntansi Vol 10 No 2 (2017): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

This study aims to examine the relationship between bank profitability and the factors that affect the level of profitability of the banking system in Indonesia. The population and samples used in this study are ten banks with the largest total assets in Indonesia such as BRI, Bank Mandiri, BCA, BNI, CIMB Niaga, BTN, Bank Panin, Bank Permata, Maybank and Bank Danamon, with observation year 2012 until by 2015. Dependent variable is profitability represented by return on asset (ROA), while four independent variables are CAR (capital adequacy ratio), LOAN, GDP (gross domestic product) and inflation. The result of regression analysis shows that CAR, LOAN, GDP have important contribution significantly to profitability (ROA) in bank in Indonesia, while the inflation variable has no significant and negative effect on profitability (ROA).

ANALISIS TINGKAT KESEHATAN BANK PERKREDITAN RAKYAT (BPR) DENGAN MENGGUNAKAN CAMEL PERIODE 2014 – 2015: STUDI KASUS PADA BPR PP Rosdiana, Mega
Jurnal Akuntansi Vol 10 No 2 (2017): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

The purpose of this research is to analyze out risk base bank rating by using CAMELS method over a period of years 2014-2016, are included in the category of healthy, healthy enough ,  lesshealthy or unhealthy. CAMEL have five aspects, namely the aspect of capital using the ratio of CAR (Capital Adequacy Ratio), aspects of the quality of earning assets using the ratio of KAP (Quality of Earning Assets), aspects of management using the calculations of general management and risk management, aspects of profitability using the ratio of ROA (Return On Assets), and aspects of liquidity using LDR (Loan To Deposit Ratio). This research is quantitative descriptive. The analysis tool to test the hypothesis is the discriminant analysis. The result of this paper are CAR have significant with risk base bank rating

RASIO PAJAK OPTIMAL DAN TINGKAT PERTUMBUHAN EKONOMI DI INDONESIATAHUN 1970-2008 Setiabudi, Andang Wirawan
Jurnal Akuntansi Vol 10 No 2 (2017): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Many economists have stated that the government through its either fiscal policies or monetary policies has an important role in supporting economic growth of a country. As the consequence of government’s role in the development process, the size of the government – measured as the ratio of total spending to GDP also expanded along with the economic development. This is the fact faced by any country in the world. However, the growth of government’s size implies higher taxation, and thus, it sometimes become a bad sign for the whole economy. The higher tax collected by the government the more productive source taken by the government from the private sector. If positive impacts of government spending cannot exceed negative impact caused by the lost of productive source of private sectors deadweight loss of economy will appear. By assuming that government runs balanced budget in which all of the government expenditure is financed by tax revenue, so the growth maximizing tax ratio can be estimated. This rate measures the ratio of tax revenue to GDP that is needed to achieve the high and stable growth rate.        The main objective of this study are to find the growth maximizing tax ratio for Indonesia and to analyze whether Indonesia has achieved this optimum point, or has been operating below it or contrary above it. The regression result show that the growth maximizing tax ratio for Indonesia is 14,64%.

ANALISIS PENERIMAAN DAN PENGGUNAAN TEKNOLOGI GOOGLE DRIVE SECARA BERKELANJUTAN PADA MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIKA ATMA JAYA JAKARTA Erawan, Yossie; Pambudi, Rilo
Jurnal Akuntansi Vol 10 No 2 (2017): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

The purpose of this research is to know satisfaction and attitude from Fakultas Ekonomi Unika Atma Jaya students using Cloud Computing Technology (Google Drive) and this continuance effect. This research using “Technology Continuance Theory” to evaluate The effect factors for continuance using Google Drive. This research using Non-Probability Sampling and using Questioners for gathering data. Object research is Fakultas Ekonomi Unika Atma Jaya students that using Google Drive. There’s 108 data gathered and processed using SPSS 21. The output for this research shows that Perceived Usefulness and Perceived Ease of Use bring positive effect for Attitude. Confirmation bring positive effect for Satisfaction. Satisfaction and Attitude bring significant effect for Google Drive Continuance Usage Intentions.

ANALISIS PENGARUH PROPORSI KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL, DAN KUALITAS AUDITOR EKSTERNAL TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Hartrianto, Andhikanandono; Sjarief, Julianti
Jurnal Akuntansi Vol 10 No 2 (2017): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

This research aims to analyze the influence of proportion of independent commissioners, managerial ownership, and the quality of the external auditors against disclosure of intellectual capital. Testing was done with descriptive analysis and multiple linear regression analysis to examine the relationship between the independent variable to the dependent variable on 35 industrial consumer goods manufacturing company listed on the Indonesia stock exchange from 2012 until 2014. Measurement of intellectual capital disclosure uses the 25 items disclosure scoring method belonging to Gan, et al.             The results in this study showed that the proportion of independent commissioners and external auditor quality has an impact on disclosure of intellectual capital and its influence is positive. Meanwhile, managerial ownership has effect on disclosure of intellectual capital and its influence is negative.

ANALISIS PENGARUH PENGUMUMAN PEMBAGIAN DIVIDEN TERHADAP ABNORMAL RETURN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Sumani, Sumani; Larasati, Dinda
Jurnal Akuntansi Vol 10 No 2 (2017): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

This study aims to determine the effect of the dividend's announcement to abnormal return from companies that registered in the Indonesia Stock Exchange. The study conducted by calculating the abnormal return by testing the hypothesis by using samples of 14 companies that registered IPO (Initial Pubilic Offer) on the Indonesian Stock Exchange in 2013-2015. From the analysis conducted, showed that there is significant effect between the announcement of the dividend’s announcement of the abnormal return. The result came out from the significant abnormal return that happen before, during and after the event's date

ANALISIS PENGARUH CAR, LOAN, GDP DAN INFLASI TERHADAP PROFITABILITAS BANK DI INDONESIA Sorongan, Fangky A.
Jurnal Akuntansi Vol 10 No 2 (2017): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

This research aim to re-examine the relationship between bank profitability and its influence factors in banking system in Indonesia. We used ten banks who had biggest assets as a population and samples for this research: BRI, Mandiri Bank, BCA, BNI, CIMB Niaga, BTN, Panin Bank, Permata Bank, Maybank, and Danamon Bank with the interval observation 2012 to 2015. As a dependent variable is ROA as a profitability proxy, the independent variables are CAR (capital adequacy ratio), LOAN, GDP (gross domestic product) and inflation. The regression result shows CAR, LOAN, GDP have an important contribution  and significant to profitability (ROA) in bank in Indonesia, whereas the inflation variable has unsignificant influence and negative to profitability (ROA).

ANALISIS TINGKAT KESEHATAN BANK PERKREDITAN RAKYAT (BPR) DENGAN MENGGUNAKAN CAMEL PERIODE 2014 – 2015: STUDI KASUS PADA BPR PP Rosdiana, Mega
Jurnal Akuntansi Vol 10 No 2 (2017): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

The purpose of this research is to analyze out risk base bank rating by using CAMELS method over a period of years 2014-2016, are included in the category of healthy, healthy enough ,  lesshealthy or unhealthy. CAMEL have five aspects, namely the aspect of capital using the ratio of CAR (Capital Adequacy Ratio), aspects of the quality of earning assets using the ratio of KAP (Quality of Earning Assets), aspects of management using the calculations of general management and risk management, aspects of profitability using the ratio of ROA (Return On Assets), and aspects of liquidity using LDR (Loan To Deposit Ratio). This research is quantitative descriptive. The analysis tool to test the hypothesis is the discriminant analysis. The result of this paper are CAR have significant with risk base bank rating.

RASIO PAJAK OPTIMAL DAN TINGKAT PERTUMBUHAN EKONOMI DI INDONESIATAHUN 1970-2008 Setiabudi, Andang Wirawan
Jurnal Akuntansi Vol 10 No 2 (2017): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Many economists have stated that the government through its either fiscal policies or monetary policies has an important role in supporting economic growth of a country. As the consequence of government’s role in the development process, the size of the government – measured as the ratio of total spending to GDP also expanded along with the economic development. This is the fact faced by any country in the world. However, the growth of government’s size implies higher taxation, and thus, it sometimes become a bad sign for the whole economy. The higher tax collected by the government the more productive source taken by the government from the private sector. If positive impacts of government spending cannot exceed negative impact caused by the lost of productive source of private sectors deadweight loss of economy will appear. By assuming that government runs balanced budget in which all of the government expenditure is financed by tax revenue, so the growth maximizing tax ratio can be estimated. This rate measures the ratio of tax revenue to GDP that is needed to achieve the high and stable growth rate.   The main objective of this study are to find the growth maximizing tax ratio for Indonesia and to analyze whether Indonesia has achieved this optimum point, or has been operating below it or contrary above it. The regression result show that the growth maximizing tax ratio for Indonesia is 14,64%.

ANALISIS PENGARUH PENGUMUMAN PEMBAGIAN DIVIDEN TERHADAP ABNORMAL RETURN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Sumani, Sumani; Larasati, Dinda
Jurnal Akuntansi Vol 10 No 2 (2017): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

This study aims to determine the effect of the dividend's announcement to abnormal return from companies that registered in the Indonesia Stock Exchange. The study conducted by calculating the abnormal return by testing the hypothesis by using samples of 14 companies that registered IPO (Initial Pubilic Offer) on the Indonesian Stock Exchange in 2013-2015. From the analysis conducted, showed that there is significant effect between the announcement of the dividend’s announcement of the abnormal return. The result came out from the significant abnormal return that happen before, during and after the event's date.

Home Page

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Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Reinandus Aditya Gunawan

Contact Email
jara@atmajaya.ac.id

Phone
-

Journal Mail Official
aditya.gunawan@atmajaya.ac.id

Editorial Address
-

Location
Kota adm. jakarta selatan,

Dki jakarta

INDONESIA

Abstract

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Reinandus Aditya Gunawan

Contact Email jara@atmajaya.ac.id

Phone -

Journal Mail Official aditya.gunawan@atmajaya.ac.id

Editorial Address -

Location Kota adm. jakarta selatan, Dki jakarta INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Reinandus Aditya Gunawan

Contact Email
jara@atmajaya.ac.id

Phone
-

Journal Mail Official
aditya.gunawan@atmajaya.ac.id

Editorial Address
-

Location
Kota adm. jakarta selatan,

Dki jakarta

INDONESIA