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Pengaruh Financial Distress, Pertumbuhan Perusahaan, Perubahan ROA, dan Ukuran Perusahaan terhadap Auditor Switching (Studi pada Perusahaan Manufaktur di BEI Tahun 2011-2013) Yasinta, Chaterine
Jurnal Keuangan dan Bisnis Vol 11 No 1 (2013): Jurnal Keuangan dan Bisnis Edisi Maret 2013
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Musi Charitas

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Auditor switching is a behavior in which company do to transform into Public Accounting Firm (KAP). Auditor switching is divided into mandatory and voluntary. Mandatory auditor switching is in accordance to PMK No. 17/2008 regarding Public Accounting Services, while voluntary auditor switching is caused byinternal factors of the company itself. This research is aimed to determine the effect of financial distress, firms growth, change of Return on Asset, and company size on auditor switching. The population of this research was the manufacturing companies listed in the Indonesia Stock Exchange (IDX) from 2011-2013. Nineteen manufacturing companies were selected as the sample through dispurposive sampling method. It is a descriptive and verificative research with quantitative approach. Secondary data were used and collected by documentation technique and literature review. The data were analyzed by using logistic regression analysis. The result showed that financial distress, firms growth, change of Return on Asset, and company size variables simultaneously significantly effected the auditor switching. As in partial, change of Return on Asset varable has significant effect on auditor switching, while financial distress, firms growth and company size variables had no significant effect.

bahasa indonesia Puterri, Lura Mustika
Jurnal Keuangan dan Bisnis Vol 11 No 1 (2013): Jurnal Keuangan dan Bisnis Edisi Maret 2013
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Musi Charitas

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The increasing of regional income (PAD) doesn’t consecutively increase the capital expenditures. Regional income efficiency can be said successful when the realization of regional income exceeds the adjust budget targets. However, the higher percentage of allocated fund for operating expenditure, the lower capital expenditure (development) percentage used to provide the economic infrastructure of society. The purpose of this research is to analyze the effect of the original regional income (PAD) on Capital Expenditure. It is a descriptive and verification research. Saturation sampling technique was used to select the samole, namely Bandung City’s Realization Budget Report in 2009-2013. The data used in this research were secondary data. The data were analyzed by using descriptive statistics, hypothesis testing and multiple linear regression model with the classical assumption of normality test, heteroscedasticity, multicollinearity and autocorrelation. The result showed that PAD has significant effect on Capital Expenditure. Meanwhile partially, Regional Tax, Regional Retribution didn’t have any significant effect on Capital Expenditure and other legitimate Regional Income have any significant effect on Capital Expenditure.

Analisis Kebangkrutan Bank terhadap Harga Saham pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Likumahua, Debby
Jurnal Keuangan dan Bisnis Vol 11 No 1 (2013): Jurnal Keuangan dan Bisnis Edisi Maret 2013
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.025 KB)

Banking is a business entity which is aimed to earn profit. Thus the management should be able to control the financial operation activities. One of the way is by executing the analysis of bankruptcy-prediction which is used to provide information about its influence toward the stock price. The purpose of this study is to analyze the banking and corporate bankruptcy-prediction and to find out whether there is influence between bank insolvency on the shares price in Indonesian Stock Exchange banks. The data used in this study were the financial statements and stock prices of 10 banks listed in the Indonesian stock exchange. Altman Z-Score analysis and statistical regression analysis were used to analyze the data. Results indicated that Altman Z-Score analysis had a value of less than 1,20 which means that all banks are classified potentially bankrupt. Meanwhile, the statistical analysis implied that the influence of this analysis condition toward stock price was decreasing each year. It might be influential to the bankcrupt banking companies in Indonesian Stock Exchange.

PENGARUH BAURAN PEMASARAN JASA TERHADAP KEPUTUSAN MAHASISWA MEMILIH STIE MUSI Tyra, Maria Josephine
Jurnal Keuangan dan Bisnis Vol 11 No 1 (2013): Jurnal Keuangan dan Bisnis Edisi Maret 2013
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Musi Charitas

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This research is aimed to survey the influence of service marketing mix to students’decisions in choosing STIE Musi. Questionnaire is used as the research instrument to obtain primary data, which has been tested through the validity and reliability test. Purposive sampling method was used in selecting the sample. The criteria was only those who were from academic year of 2010/2011 until 2012/2013. The number of samples was calculated by using the calculation of the opinion Slovin. The data were analyzed quantitatively by using mutliple linear regression in SPSS data processor. The percentage tabulation is used for descriptive analysis. Furthermore, data were also analyzed qualitatively through references from the literature, previous research journals, as well as other supporting literature relating to the service marketing mix activities and decision making. The results showed that the F test obtained calculated F value of 11.24 with a probability of 0.000 was smaller than 0.05. The regression model predicted the seven service marketing variables, namely services marketing: product, pricing, promotion, place, people, process, and physical evidence which simultaneously influenced student’s decision in choosing STIE Musi. Meanwhile, the T-test implied that the variables of people, process and physical evidence were significant at 0.05.

bahasa indonesia Annisa, Intan Noor
Jurnal Keuangan dan Bisnis Vol 11 No 1 (2013): Jurnal Keuangan dan Bisnis Edisi Maret 2013
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Musi Charitas

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This study is aimed to measure the influence of ownership structure with control variable profitability, firm’s age, and firm’s size, toward the corporate social responsibility disclosure practice to listed companies in Indonesian Stock Exchange. The sample of this study was manufacturing companies listed in Indonesian Stock Exchange for years 2011, 2012, and 2013. Fifty one companies were selected as to meet the criteria of this study. Secondary data were used, namely the annual financial statements of listed manufacturing companies in Indonesia Stock Exchange. Results revealed that ownership structure both institutional and foreign with control variable profitability, firm’s age and firm’s size simultaneously and partially did not have a significant influence to the corporate social responsibility disclosure practice.

Pengaruh Kepemimpinan Transaksional terhadap Kinerja Karyawan PT PLN (Persero) Kantor Wilayah Sumatera Selatan, Jambi, Bengkulu (S2jb) Palembang Sulistyawati, Maria Fransiska Sri
Jurnal Keuangan dan Bisnis Vol 11 No 1 (2013): Jurnal Keuangan dan Bisnis Edisi Maret 2013
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Musi Charitas

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The purpose of this researched is to find out the effect of transactional leadership style toward employee’s performance. The subjects of this research were 30 employees of human resources department and organization. The data were analyzed by using regression analysis. Results show that the influence of transactional leadership style toward employees’ performance was 50% - 80%, and the significance level was 0.00 < 0,05. The most influential sub variable transactional leadership style was loyality variable of work 86,4% toward employees’ performance. The questionnaires were tested by validity and realibility test. The result of validity test was 0,755 > 0,30 with α 0,05, the result of reability test was 0,966 > 0,60 cronbach alpha value, and the result of clasic asumption consist of: autocorelation test with 1,454 < 1,825 – 2,498 and normality test was 0,355 > 0,05. The result of respondent questionnaire was 10%-20% of them disagree toward the internal environmental condition of the company.

Pengaruh Kemampuan Berpikir Logis dan Minat Akuntansi terhadap Pemahaman Konsep Persamaan Akuntansi Haryanto, Dedi
Jurnal Keuangan dan Bisnis Vol 11 No 1 (2013): Jurnal Keuangan dan Bisnis Edisi Maret 2013
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Musi Charitas

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The purpose of this study is to prove that students understanding of the accounting equation concept is affected by their logical thinking and interest in accounting. This study proposes two hypotheses. Fifty nine collage students of the first semester were selected as the sample. This study was conducted in one of universities in Palembang. The data were collected by using questionnaires which developed by the research. Multiple regression model and T-test were used to analyze the data. The test results support the research hypothesis. It is found out that logocal thinking and accounting interest affect understanding on the accounting equation concept.

PENGARUH PREMI PANEN TERHADAP KINERJA PEMANEN DAN PRODUKSI TANDAN BUAH SEGAR (TBS) KELAPA SAWIT PT MINANGA OGAN KABUPATEN OGAN KOMERING ULU munajat, Munajat
Jurnal Keuangan dan Bisnis Vol 11 No 1 (2013): Jurnal Keuangan dan Bisnis Edisi Maret 2013
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Musi Charitas

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This research is aimed to analyze the effect of harvest premy toward the agriculturalist performance and production of fresh fruit bunches (FFB) palm oil of Minanga Ogan Ltd. in OKU regency. The data were analyzed by using multiple regression to see the effect of the premy toward agriculturalist performance and production. The results showed that harvest premy significantly affected the agriculturalist performance and FFB production of Minanga Ogan Ltd. with the significance of 0,001. The implementation of farming input to increase FFB production is by using seedling input variable, fertilize, drugs, and effective and efficient work force/labor. Those variables were appropriately functioned as it was expected with the significance of 0,1 (for seedling and fertilizer) and 0,3 (for drugs and labor).

Pengaruh Financial Distress, Pertumbuhan Perusahaan, Perubahan ROA, dan Ukuran Perusahaan terhadap Auditor Switching (Studi pada Perusahaan Manufaktur di BEI Tahun 2011-2013) Yasinta, Chaterine
Jurnal Keuangan dan Bisnis Vol 11 No 1 (2013): Jurnal Keuangan dan Bisnis Edisi Maret 2013
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.607 KB)

Auditor switching is a behavior in which company do to transform into Public Accounting Firm (KAP). Auditor switching is divided into mandatory and voluntary. Mandatory auditor switching is in accordance to PMK No. 17/2008 regarding Public Accounting Services, while voluntary auditor switching is caused byinternal factors of the company itself. This research is aimed to determine the effect of financial distress, firms growth, change of Return on Asset, and company size on auditor switching. The population of this research was the manufacturing companies listed in the Indonesia Stock Exchange (IDX) from 2011-2013. Nineteen manufacturing companies were selected as the sample through dispurposive sampling method. It is a descriptive and verificative research with quantitative approach. Secondary data were used and collected by documentation technique and literature review. The data were analyzed by using logistic regression analysis. The result showed that financial distress, firms growth, change of Return on Asset, and company size variables simultaneously significantly effected the auditor switching. As in partial, change of Return on Asset varable has significant effect on auditor switching, while financial distress, firms growth and company size variables had no significant effect.

Analisis Kebangkrutan Bank terhadap Harga Saham pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Likumahua, Debby
Jurnal Keuangan dan Bisnis Vol 11 No 1 (2013): Jurnal Keuangan dan Bisnis Edisi Maret 2013
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.025 KB)

Banking is a business entity which is aimed to earn profit. Thus the management should be able to control the financial operation activities. One of the way is by executing the analysis of bankruptcy-prediction which is used to provide information about its influence toward the stock price. The purpose of this study is to analyze the banking and corporate bankruptcy-prediction and to find out whether there is influence between bank insolvency on the shares price in Indonesian Stock Exchange banks. The data used in this study were the financial statements and stock prices of 10 banks listed in the Indonesian stock exchange. Altman Z-Score analysis and statistical regression analysis were used to analyze the data. Results indicated that Altman Z-Score analysis had a value of less than 1,20 which means that all banks are classified potentially bankrupt. Meanwhile, the statistical analysis implied that the influence of this analysis condition toward stock price was decreasing each year. It might be influential to the bankcrupt banking companies in Indonesian Stock Exchange.

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Weny Putri

Contact Email
weny_putri@ukmc.ac.id

Phone
-

Journal Mail Official
JKB@ukmc.ac.id

Editorial Address
-

Location
Kota palembang,

Sumatera selatan

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Weny Putri

Contact Email weny_putri@ukmc.ac.id

Phone -

Journal Mail Official JKB@ukmc.ac.id

Editorial Address -

Location Kota palembang, Sumatera selatan INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Weny Putri

Contact Email
weny_putri@ukmc.ac.id

Phone
-

Journal Mail Official
JKB@ukmc.ac.id

Editorial Address
-

Location
Kota palembang,

Sumatera selatan

INDONESIA