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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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FAKTOR – FAKTOR YANG MEMPENGARUHI KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN PADA LAPORAN KEUANGAN (Studi Kasus Pada Pemeriksa BPK Perwakilan Provinsi Jawa Tengah) Bagus Kundianto, 13.05.52.0262; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

The purpose of this research is to analyse the influence of independency, audit experience, professional skepticism, competency, time pressure and workload towards auditor’s ability to detecting fraud on the auditor BPK Representative of Province in Central of Java. The population of this research are all auditor which have followed Education and Training of Functional Posision of Auditor (JFP) and 2 years minimal job experience as auditor. Sampling was conducted using a purposive sampling method and number of samples of 98 respondents. Primary data collection method used is multiple regression model. The result showed that audit experience, competency and time pressure have a position impact on auditor’s ability to detecting fraud. And independency, professional skepticism and workload doesn’t have a position impact on auditor’s ability to detecting fraud.Keywords: Independency, Audit Experience, Professional Skepticism, Competency, Time Pressure, Worload, Auditor’s Ability, Detecting Fraud
FAKTOR - FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2014) Linda Syafitri, 13.05.52.0265; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students' Journal of Accounting and Banking

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This research aims to analyze and provide empirical evidence of influence between executive compensation, institution ownership’s share, profitability, independent commissioner, leverage, and auditing committee for tax aggressive to manufacturing companies that registered in BEI in 2011 until 2014. The population in this research are the manufacturing companies listed on the Indonesia Stock Exchange 2011-2014. Data was collected using purposive sampling method for manufacturing companies listed on the Indonesia Stock Exchange. Data were analyzed using multiple regression analysis. Regression results show that executive compensation, profitability, and auditing committee have negative significant effect on tax aggressive. Institution ownership’s share, independent commissioner and leverage don’t have significant effect on tax aggressive.Keywords: Executive Compensation, Institution Ownership’s Share, Profitability, Independent Commissioner, Leverage, Auditing Committee, Tax Aggressive
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT (Studi Empiris Pada KAP di Semarang Adelita Cassandra Devi, 13.05.62.0030; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aimed to examine the effect of independence, work experience, objectivity ,accountability, motivation, and professionalism which directly influence acceptance of audit quality.The population in this study were all auditors working in the public accountant from Semarang. Sampling was done using convenience sampling method and sample size were 71 respondents. The primary data collection method used was a questionnaire method. Data were analyzed using multiple linier regression model.Result of research indicate that the variables: independention, work experience, objectivity, accountability, motivation, proffesionalism significant positive effect to acceptance of audit quality.Keywords :independence, work experience, objectivity ,accountability, motivation, and professionalism which directly influence acceptance of audit quality.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN PENGUSAHA UMKM UNTUK MEMBAYAR PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA SEMARANG TENGAH I Shofiyah, 11.05.52.0086; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aimed to examine the effect of the tax paying consciousness, knowledge and understanding of the tax laws, good perception on the effectiveness of the tax system, taxpayer attitude, quality of service, tax penalties, the level of confidence in the goverment and legal system of the willingness to pay taxes.Population in this study is the individual taxpayers who do business in the region Kantor Pelayanan Pajak Pratama Semarang Tengah 1 by 1.4662.  Sampling is done using methods Purposive Sampling and the total sample of 108 respondents. Primary data collection method used is the questionnaire. And data analysis using multiple linear regression method. Research shows that consciousness of paying tax, knowledge and understanding of the tax laws, good perception on the effectiveness of the tax system, taxpayer attitude, quality of service, tax penalties, the level of confidence in the goverment and legal system significant positive effect on willingness to pay taxes.  Keywords: Consciousness of Paying Taxes, Knowledge and Understanding of The Tax Laws, Good Perception on The Effectiveness of The Tax System, Taxpayer Attitude, Quality of Service, Tax Penalties, The Level of Confidence In The Goverment and Legal System and Willingness to Pay Taxes
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN Nurul Ma’rifah, 12.05.52.0070; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

The study examines the effect of profitability, laverage, collateralizable assets, size, growth, current ratio, and investment opportunity on dividend policy. This research was conducted at the Indonesian Stock Exchange by using using a go public manufacturing company as the unit of analysis. The sampling method use purposive sampling with the observasion period from 2011 to 2013. Relationship and (or) influence betmeen variable is described by using multiple regression analysis. The result showed that profitability, laverage, collateralizable assets, current ratio, and investment opportunity have positive effect and significant to dividend policy. Whereas growth and size have positif and no significant effect on dividend policy.  Keywords: Dividend Policy, Profitability, Laverage, Collateralizable Assets, Size, Growth, Current Ratio and Investment Opportunity
FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT (Studi Empiris Pada Kantor BPKP Perwakilan Provinsi Jawa Tengah) Gregorius Angga Putama, 14.05.52.0217; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

This research aims to determine the factors that affect the quality of the audit ( an empirical study on BPKP Office Representative Of Province in Central Java ). The population in this study are all BPKP auditors who have a certified auditor fuctional positions (JFA) and has experience as an BPKP auditor at least 2 years. Sampling was done by using purposive sampling method and the total sample of 145 respondents. Primary data collection method used is the questionnaire. Data analysis using linear regression. The results showed that motivation, integrity, independencecy, accountability, competence, and profesionalism significant positive effect on audit quality. While the objectivity is not significant positive effect on audit quality.  Keywords: Motivation, Integrity, Objectivity, Independency, Accountability, Competence, Professionalism, Audit Quality
PENGARUH PROFESIONALISME, ETIKA PROFESI, PENGALAMAN, PENGETAHUAN MENDETEKSI KEKELIRUAN, MOTIVASI DAN KUALITAS AUDIT TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (Studi Empiris Pada Auditor KAP Di Kota Semarang) Yulia Fransisca Rering, 14.05.52.0221; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

The purpose of this research is to analyse the influence of professionalism, professional ethcis , experiences ,auditor’s knowledge for errors, motivation and audit quality to the materiality level of judgement auditor who works in public accounting firm in Semarang. The population of this research are all auditor which have minimal 2 years job experience as auditor. Sampling was conducted using a purposive sampling method and number of samples of 61 respondents. The data were obtained from the primary source,collected by using survey method by distributing questionnaire directly. The data analysis technique used in this research is the technique of multiple regression analysis. The result showed that the professionalism, professional ethis, experiences, auditor’s knowledge for errors, motivation and audit quality have a positive and significant impact on the materiality level of judgement.  Keywords: Professionalism, Professional Ethis, Experiences, Auditor’s Knowledge For Errors, Motivation, and Audit Quality Accountants Judgement of Materiality Level
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Susanti Rimadhana, 12.05.52.0167; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aimed to examine the effect of company size, company profiles, profitability, board size, managerial ownership, operating efficiency ratio and independent directors on the disclosure of corporate social responsibility in the LQ-45 company listed on the Indonesian Stock Exchange. The population in this study are all companies listed on the Indonesian Stock Exchange (BEI) during the period 2013-2015. Samples were selected using purposive sampling method LQ-45 as many as 15 companies.mechanical testing data is by using multiple linear regression. The analysis showed that the variables that have a significant influence on the disclosure of corporate social responsibility is a company size, profitability, board size, managerial ownership, operating efficiency ratio. While the company profile and independent commissioners had no significant effect on the disclosure of corporate social responsibility. Keywords: Characteristics of The Enterprise, Corporate Social Responsibility
FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI) Shelvi Amalia, 11.05.52.0134; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to examined and analyzed the effect of tax incentives and nontax factors to accounting conservatism on manufacturing companies listed in the Indonesia Stock Exchange. The population of this research is manufacturing companies listed in the Indonesia Stock Exchange (IDX) during the years 2012-2014 that reported complete annual report and published in Indonesian Capital Market Directory. Samples are included in the criteria of this study were 38 companies using purposive sampling method. This research data analysis methods using the multiple linear regression analysis by  SPSS 19. The results showed that profitability, leverage and size has significant positive effect on accounting conservatism. Tax incentives, earnings pressure, growth opportunities, and managerial ownership has no effect on accounting conservatism.Keywords: Accounting Conservatism, Tax Incentives, Earnings Pressure, Profitability, Leverage, Growth Oppotunities, Size, Manager Ownership
PENGARUH NIM, BOPO, LDR, CAR, CR DAN DPK TERHADAP ROA PADA BANK KONVENSIONAL YANG TERDAFTAR DI BEI PERIODE 2013 - 2015 Theodorus Agung Nurhana, 14.05.62.0008; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

This research aims to examine and analyze the effect of NIM, BOPO,  LDR, CAR, CR, deposits on ROA in conventional banking company in period 20132015. The population in this research are all banking companies listed on the Indonesian Stock Exchange in period 2013-2015. Sampling technique used is purposive sampling with certain criteria. The data in this study were analyzed using multiple linear regression. The results showed that there NIM and CR have positive effect on ROA, BOPO has negative effect on ROA, LDR does not have negative effect on ROA, CAR and DPR does not positive effect on ROA.    Keywords: NIM, BOPO, LDR, CAR, CR, DPK, ROA
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 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 Putri, Marsiska Ariesta 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