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All Journal Dinamika Akuntansi Keuangan dan Perbankan Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Students´ Journal of Accounting and Banking Proceeding SENDI_U Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JMM (Jurnal Masyarakat Mandiri) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Riset Akuntansi Politala Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Golden Ratio of Finance Management Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Open Community Service Journal Jurnal Pengabdian Pada Masyarakat Golden Ratio of Taxation Studies
Achmad Badjuri
Universitas Stikubank, Semarang
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ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP NILAI PERUSAHAAN MELALUI KEBIJAKAN DIVIDEN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016) Maharesi Sekarlangit Maretiningrum H.R, 14.05.52.0211; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students' Journal of Accounting and Banking

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This study aims to examine and analyze the effects of profitability, institutional ownership, and firm size of firm value with dividend policy as intervening variable on Manufacturing Companies Listed on IDX Period 2014-2016. The population in this study is all Manufacturing Companies Registered in IDX Period 2014-2016. The sample selection using purposive sampling method and obtained 206 companies.The results of the research show that profitability, institutional ownership, firm size, and dividend policy influence has positive significant of firm value. Dividend policy has a mediating effect between profitability to firm value, but dividend policy has no mediating effect between institutional ownership and firm size to firm value .Keywords: Firm value, Profitability, Institutional Ownership, Firm Size, Dividend Policy
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Novy Rachmawati, 14.05.62.0033; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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This study aims to examine the factors that affect the value of companies in manufacturing companies. Through the implementation of the financial management functions carefully and appropriately in any financial decisions taken will affect other financial decisions that will impact the value of the company. The population of this study is a company listed on the Indonesia Stock Exchange (IDX) period 2013-2015. Sampling method using purposive sampling, the technique of determining the sample with certain considerations. The sample included in this research is 29 companies. Methods of data analysis in this study using multiple linear analysis using SPSS program. The result of the research shows that the variable of institutional ownership has negative effect not significant to firm value, dividend policy variable has a significant negative effect to firm value, investment decision variable and profitability variable have positive significant effect to firm value, funding decision variable and firm size variable have positive significant against company value,Keywords: Company value, institutional ownership, investment decision, funding decision, dividend policy, profitability, firm size
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KUALITAS AUDIT (Studi Empiris pada Pemeriksa BPK Perwakilan Provinsi Jawa Tengah) Sinta Mahardika, 16.05.62.0008; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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This research entitled “Factors Influenced Toward Audit Quality (Empirical Study on Auditors of BPK Representative Office of Central Java Province)”, purposed to analyze the influence of independency, integrity, profesionalism, competency, job experience, ethic compliance, and time budget pressure to audit quality on the auditors of BPK Representative Office of Central Java Province. The population of this study were 126 auditors. Sampling was conducted using a purposive sampling method and number of samples were 99 respondents. Primary data collection method used in this study, and analyzed by multiple regression model. The result showed that independency, integrity, profesionalism, competency,and job experience have a positive and insignificant influence to audit quality. Meanwhile job experience has a positive and insignificant influence to audit quality, and time budget pressure has a negative and insignificant influence to audit quality.Keywords: independency, integrity, profesionalism, competency, job experience, ethic compliance, time budget pressure, audit quality
PENGARUH PENERAPAN ANGGARAN BERBASIS KINERJA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Empiris pada Perwakilan BKKBN Provinsi Jawa Tengah) Elmi Rosita Darmawati, 16.05.62.0005; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students' Journal of Accounting and Banking

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This research entitled “Application of Performance-Based Budgeting affect to Performance Accountability Government Institution (Empirical Study on Representative Office of BKKBN Central Java Province)”, purposed to analyze the influence of budget planning, budget implementation, budget reporting, and performance evaluation to performance accountability on Representative Office of BKKBN Central Java Province. The population of this study were 157persons. Sampling was conducted using a purposive sampling method and number of samples were 47 respondents. Primary data collection method used in this study, and analyzed by multiple regression model.The result showed that budget planning, budget implementation, and performance evaluation have a positive and significant influence to performance accountability. Meanwhile budget reporting has a negative and significant influence to performance accountability.Keywords: performance-based budgeting; budget planning; budget implementation; budget reporting; performance evaluation; performance accountability.
“ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus Pada Kabupaten/Kota Provinsi Jawa Tengah Tahun 2014-2016)” Nasriyatun, 14.05.52.0045; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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This study is examines and analyze the effect of size of the local goverment , age of the local government, find audite, functional diferentiation, intergovermental revenue, and the leverage on the level of disclosure LKPD Regency / City in Central Java Province. This study population was District / City of Central Java Province during the years 2014-2016 that have been audited by BPK. The sample used is 105 local government financial statements are all the population sampled. This research data analysis methods using the multiple linear regression analysis by SPSS 19. The result showed that find audite and leverage have significant positive effect on the level of disclosure LKPD. Intergovermental Revenue and Functutional Diferentiation have significant negative effect on the level of disclosure LKPD. While variabels size of local goverment, and age of local government does not affect the level of Disclosure LKPD. Keywords: Level of Disclosure LKPD, Size of local government, Age of Local Government, Find Audite, Functutional Diferentiation, Intergovermental Revenue and Leverage.
PENGARUH PENGALAMAN AUDITOR, TEKANAN KETAATAN, DAN TEKANAN ANGGARAN WAKTU TERHADAP AUDIT JUDGEMENT DENGAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL MODERASI DI KANTOR AKUNTAN PUBLIK SEMARANG Mutia Rachma Syafitri, 14.05.52.0254; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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This research aims to determine the influence of auditor experience, pressure of obedience and time budget pressure on audit judgement with task complexity as a moderating variable. The population of this research are all auditors who work at Public Accounting Firm in Semarang. Sampling is done by using convenience sampling method and the number of samples was 83 respondents. The primary data collection method using questionnaire. Data is analyzed using the multiple linear regression analysis and absolute difference value test to analyze the influence of moderating variable by SPSS 21. The results show that auditor experience has no significant effect on the audit judgement, pressure of obedience has a significant negative effect on the audit judgement, meanwhile time budget pressure has positive significant effect on the audit judgement. Task complexity can’t moderate the influence of auditor experience, pressure of obedience and time budget pressure on audit judgement. Keywords: Audit judgement, auditor experience, pressure of obedience, time budget pressure, task complexity
FAKTOR PENENTU AUDITOR SWITCHING SECARA VOLUNTARY STUDY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015 - 2016 Rina Kartikasari, 14.05.52.0251; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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Abstrak This study aims to determine the effect of company size, client company growth, audit opinion, and financial distress on auditor switching. This type of research uses explanatory studies, namely research that explains the relationships between variables. The type or type of relationship in this study is the causal relationship between one or more variables. Samples were taken using purposive sampling technique. Samples totaled 107 companies from 143 manufacturing companies listed on the Indonesia Stock Exchange in 2015 and 106 companies from manufacturing companies listed on the Indonesia Stock Exchange in 2016. The hypothesis in this study was tested by logistic regression analysis method in SPSS 16 software. The study tries to test empirically the influence of client company size, client company growth, audit opinion. The results of this study indicate that the size of KAP has a significant negative effect on the switching auditor. Company size, company growth rate, audit opinion, financial distress have no effect on the auditor switching . Keywords: Auditors Switching, client company size, client company growth, audit opinion, and financial distress.
PENGARUH CAR, LDR, DPK, NPL, BOPO, INFLASI, DAN SIZE TERHADAP PROFITABILITAS BANK (Studi pada Perusahaan Perbankan Umum yang terdaftar di Bursa Efek Indonesia Tahun 2015-2017) HaulaRizqiMonadia, 14.05.62.0014; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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This study aims to examine and analyze the influence of Capital Adequacy (CAR),Loan to Deposit Ratio LDR, Third Party Funds (DPK), Non Performing Loans (NPL), Operational Costs and Operating Income ( BOPO), Inflation and Size against banking profitability (ROA) on the Indonesian Stock Exchange (IDX) for period of 2015-2017.The population of this research isa banking company. Samples are included in the criteria of this study were 87 financial Statements of banking companiesusing purposive sampling method. Methods of data analysis in this study using multiple linear regression analysis with SPSS 22 program.The results showed that the variables of LDR, DPK, and Sizesignificant positive effect onROA, while CAR, NPL, BOPO, Inflationhad a positive influence on ROA. Keywords:CAR, LDR, DPK, NPL, BOPO, Inflasi dan Size.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AGRESIVITAS PAJAK (Studi Empiris Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia Tahun 2014-2016) Netalia Theresa, 16.05.62.0034; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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This study aims to analyze and test the effect of liquidity, leverage, profitability, independent commissioner and capital intensity on tax aggressive. This study used a sample of 90 property and real estate companies listed on the Indonesia Stock Exchange for the period of 2014-2016. The sample of this study was obtained by purposive sampling. The type of data used is secondary data. Research data were analyzed by analysis of multiple regression and the data’s tabulation was processed by software SPSS 22.0 for windows. The results showed that leverage has a significant positive effect on tax aggressive, profitability and capital intensity have insignificant negative effect on tax aggressive, while the liquidity and independent commissioner have insignificant positive effect on tax aggressive. Keywords: liquidity, profitability, leverage, independent commissioner, capital intensity and tax aggressive
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015 - 2017) Nadya Dinda P.M Kusuma, 15.05.52.0015; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

This reasearch aims to analyze and provide empirical evidence of the influence between institutional ownership, audit committees, executives character, firms size, sales growth and leverage for tax avoidance to manufacturing companies that registered in Indonesia Stock Exchange (IDX) 2015-2017. From the selection of the sample using purposive sampling method obtained 45 manufacturing companies that could be sampled. This study uses a multiple linear regression analysis. Based on the results of testing the hypothesis it was found that institutional ownership positive significant affect on tax avoidance, audit committees has no effect on tax avoidance, firm size and leverage positive doesn’t has significant on tax avoidance, excecutive character and sales growth negatively significant affect on tax avoidance.
Co-Authors 03.05.52.0052 Benny Krisnanto 0635030705 Lydia Kartika Trisnawati, 0635030705 07.05.52.0003 Dewi Muliyana 07.05.52.0015 Dea Anindita Putri 07.05.52.0085 Widi Mularsih 0725030040 Hendra Bayu Sulistya 08.05.52.0149 Eka Nurfiani 08.05.52.0178 Rosita Adi Lestari 08.05.52.0187 Sarah Elisabeth Noya 0835030535 Ilham Effendie 0835030716 Nanik Witasari 0835030724 Naniek Rahmawati 09.05.52.0008 Susi Yuliana 09.05.52.0020 Lydia Sukmawati 09.05.52.0099 Indah Sugiarti 09.05.52.0126 Silvia Megawati 09.05.52.0131 Fathurrohman 09.05.52.0162 Indah Yuniasari 09.05.52.0185 Resty Waningtyas 09.05.52.0195 Melina Romilda 0935030513 Roni Fabian Asri 10.05.52.0058 Okky Puryani 10.05.52.0086 Irin Dwi Mmaryani 10.05.52.0109 Whillin Anna Mariana 10.05.52.0113 Stilysta Wenas 10.05.52.0117 Wika Ariestya S. 10.05.52.0157 Bibit Setiawati 10.05.52.0174 Sheilla Amanda 11.05.52.0028 Nur Haini Ningsih, 11.05.52.0028 11.05.52.0054 Santi Tiara Jayanti, 11.05.52.0054 11.05.52.0062 Fitria Fachrunnisa, 11.05.52.0062 11.05.52.0069 Iva Rizki Lestari, 11.05.52.0069 11.05.52.0073 Vita Verdiana Sari, 11.05.52.0073 11.05.52.0203 Nurul Anwariyah 11.05.52.0210 Riezkiana Kristina KN 11.05.62.0014 Vonnica Octanty Mudhityasari 12.05.52.0073 Rekyan Aditya Murti, 12.05.52.0073 12.05.52.0186 Septiyana Widiyastuti, 12.05.52.0186 12.05.52.0199 Hindun Choiriyah, 12.05.52.0199 13.05.52.0262 Bagus Kundianto, 13.05.52.0262 13.05.52.0265 Linda Syafitri, 13.05.52.0265 13.05.62.0030 Adelita Cassandra Devi, 13.05.62.0030 Adhitya, Hilmy Agus Budi Prasetyo, 14.05.62.0024 Agus Budi Prasetyo, 14.05.62.0024 Anggraeni, Silvia Ayu Anggun Widita, 13.05.52.0229 Anggun Widita, 13.05.52.0229 Anisah, 14.05.52.0201 Anisah, 14.05.52.0201 Anita, Anita Silvia Rahayu Anjani, Anggi Sukma Awaliani Akmalia, 14.05.52.0235 Awaliani Akmalia, 14.05.52.0235 Azki Apriliani, 15.05.52.0008 Baskoro, Aris Bernard Pryono, 15.05.62.0015 Bernard Pryono, 15.05.62.0015 Cahyani Nuswandari Chintya Ruri Ayuningtyas, 12.05.52.0013 Christian Hadi Soemarsono, 13.05.52.0086 Christian Hadi Soemarsono, 13.05.52.0086 Cynthia Pitasari, 14.05.52.0239 Cynthia Pitasari, 14.05.52.0239 Dinda Prostina Nukfikhasari, 14.05.62.0031 Dinda Prostina Nukfikhasari, 14.05.62.0031 Ditha Restu Andini, 13.05.52.0026 Ditha Restu Andini, 13.05.52.0026 Diva Ayu Imanda Sari, 15.05.62.0023 Diva Ayu Imanda Sari, 15.05.62.0023 Elen Puspitasari Elmi Rosita Darmawati, 16.05.62.0005 Elmi Rosita Darmawati, 16.05.62.0005 Elsa Yuda Pratiwi, 14.05.52.0210 Elsa Yuda Pratiwi, 14.05.52.0210 Endang Tjahjaningsih Erlynda Diah Hidayati, 14.05.52.0197 Erlynda Diah Hidayati, 14.05.52.0197 Fita Putri Widayanti, 13.05.52.0215 Fita Putri Widayanti, 13.05.52.0215 Genta Satria Prabowo, 13.05.52.0072 Genta Satria Prabowo, 13.05.52.0072 Gregorius Angga Putama, 14.05.52.0217 Gregorius Angga Putama, 14.05.52.0217 Handayani, Nurdiana Hardiningsih , Panca Wati Hastini, Frizka Dwi HaulaRizqiMonadia, 14.05.62.0014 Herdiyanti, Rizky Ayu Ida Nurhayati Imas Hening Hikmahwati, 13.05.52.0147 Imas Hening Hikmahwati, 13.05.52.0147 Indah Dwi Ratnasari, 13.05.52.0053 Indah Dwi Ratnasari, 13.05.52.0053 Ingrid Nathaniela, 15.05.52.0037 Jacobus Widiatmoko, Jacobus Jaeni Jaeni Kentris Indarti Larashati, Adinda Lutfina Amanda Putri, 13.05.52.0008 Maharani, Nada Aristia Maharesi Sekarlangit Maretiningrum H.R, 14.05.52.0211 Maharesi Sekarlangit Maretiningrum H.R, 14.05.52.0211 Marsiska Ariesta Putri Maryono Maryono Meiriska Tri Wahyuningtyas, 15.05.52.0356 Muhammad Ali Ma’sum Mulyo Budi Setiawan Mutia Rachma Syafitri, 14.05.52.0254 Nadya Dinda P.M Kusuma, 15.05.52.0015 Nadya Dinda P.M Kusuma, 15.05.52.0015 Nasriyatun, 14.05.52.0045 Nawangsetri Pramusita, 13.05.52.0038 Nawangsetri Pramusita, 13.05.52.0038 Netalia Theresa, 16.05.62.0034 Noora Fahrunisah, 14.05.52.0044 Novy Rachmawati, 14.05.62.0033 Novy Rachmawati, 14.05.62.0033 Nurul Ma’rifah, 12.05.52.0070 Nurul Ma’rifah, 12.05.52.0070 Oktavianto Kurniawan, 17.05.62.0014 Pancawati Hardiningsih Permata, Permata Pipiet Dwi Puspitarini, 13.05.52,0084 Pipiet Dwi Puspitarini, 13.05.52,0084 Poerwati, Rr Tjahjaning Pranadita, Pranadita Priyani, Risma Elsa Puji Lestari, 14.05.62.0013 Putty, Violeta Aqilla Fanika Rasyida, Quinnandiva Zahra Ratih Sariningrum, 14.05.52.0285 Rebecca Antoniette Hadi, 14.05.52.0014 Rebecca Antoniette Hadi, 14.05.52.0014 Rembulan Adiluhur Fitriandari, 13.05.52.0073 Rembulan Adiluhur Fitriandari, 13.05.52.0073 Rina Kartikasari, 14.05.52.0251 Sanjaya, Syam Alam Kerta Setyawan, Pungki Andreyas Shelvi Amalia, 11.05.52.0134 Shelvi Amalia, 11.05.52.0134 Shofiyah, 11.05.52.0086 Shofiyah, 11.05.52.0086 Sinta Mahardika, 16.05.62.0008 Sri Isnowati Sri Sudarsi Sunarto Sunarto Susanti Rimadhana, 12.05.52.0167 Susanti Rimadhana, 12.05.52.0167 Syahrani, Azzahra Andien Theodorus Agung Nurhana, 14.05.62.0008 Theodorus Agung Nurhana, 14.05.62.0008 Trihandayani, Urip Venanda Aprilia P., 13.05.52.0088 Venanda Aprilia P., 13.05.52.0088 YogiePrayogo, 12.05.52.0226 Yuditiyani, Yuditiyani Yulia Fransisca Rering, 14.05.52.0221 Yulia Fransisca Rering, 14.05.52.0221 Yulita Saraswati, 16.05.62.0035