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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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PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN POFITABILITAS SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2015) Ditha Restu Andini, 13.05.52.0026; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students' Journal of Accounting and Banking

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Abstract

The aim of this research are to testthe effect of CSR and GCG proxied by the independent board. The effect of profitability as the moderating variable in relations between CSR dan towards firm’s value. The sample was a mining company listed on the Stock Exchange period 2011-2015 by using purposive sampling. The analysis method of this research is multiple linear regression method. The result of research show that the effect CSR on firm’s value was negative significant. The effect of GCG proxied by the independent board on firm’s value was negative not significant. Profitability as the moderating variabel in relation between CSR and firm’s value was significant. Profitability as the moderating variabel in relation between GCG on firm’s value was not significant.Keywords: Corporate Social Responsibility, Good Corporate Governance, Firm Value, Profitability
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Peridode 2013-2015) Nawangsetri Pramusita, 13.05.52.0038; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to examine and provide empirical evidence of the effect of liquidity, leverage, profitability, independent commisioner and firm size against the aggressiveness of the tax on manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2015. Samples were companies listed on the Indonesia Stock Exchange 2013-2015 by using purposive sampling. The analytical method used in this research is the method of multiple linear regression analysis. The results of this study indicate that liquidity significant negative effect on the aggressiveness of the taxes while leverage, profitability,  independent commisioner, and firm size’s significant negative effect on the aggressiveness of tax.Keywords: Liquidity, Leverage, Profitability, Independent Commissioner, and Firm Size, Tax Aggressive
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR (Studi Empiris Pada KAP Se-Jawa Tengah Dan DIY) Genta Satria Prabowo, 13.05.52.0072; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aimed to examine the effect of Professionalism, organizational culture, organizational commitment, motivation, professional ethics, style of leadership and independence which directly affects the performance of the auditors. The population in this study were all auditors working in the public accounting firm in Central Java and Yogyakarta. Sampling was done by using purposive sampling method and sample size were 91 respondents. The primary data collection method used is the questionnaire. Data were analyzed using multiple linear regression model. Result of research indicate that the variables: professionalism, organizational culture, organizational commitment, motivation, professional ethics, leadership style and independence have significant positive effect to performance of auditors.Keywords: Professionalism, Organizational Culture, Organizational Commitment, Motivation, Professional Ethics, Leadership Style and Independence
ANALISIS FAKTOR–FAKTOR YANG BERPENGARUH TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN HUTANG SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2013-2015) Fita Putri Widayanti, 13.05.52.0215; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students' Journal of Accounting and Banking

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Abstract

High value of the company is one of the goals of the company. The value of the company is an investor perceptions about the level of success of the company is reflected by the stock price. This study aims to investigate and analyze the influence of managerial ownership, institutional ownership and dividend policy on firm value through debt policy as an intervening variable in the manufacturing companies listed in Indonesia Stock Exchange. The population of this research is manufacturing companies listed in the Indonesia Stock Exchange (IDX) during the years 2013-2015 that reported complete annual report and published in Indonesian Capital Market Directory. Samples are included in the criteria of this study were 110 companies using purposive sampling method. This research data analysis methods using the multiple linear regression analysis by SPSS 20. The results showed that the variables of managerial ownership, institutional ownership and dividend policy does not affect the value of the company. Debt policy is not able as an intervening variable for managerial ownership, institutional ownership and dividend policy on firm value.Keywords: Firm Value, Managerial Ownership, Institusional Ownership, Dividend Policy, Debt Policy
FAKTOR–FAKTOR PENENTU TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD) (Studi Empiris Pada Kabupaten/Kota Di Provinsi Jawa Tengah Tahun 2013-2015) Anggun Widita, 13.05.52.0229; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aimed to examine the effect of the size of local government, independence ratio, functional differentiation, debt financing, intergovernmental revenue, the life of the local government, and the size of the legislature on the level of disclosure LKPD Regency / City in Central Java province. The study population was District / City of Central Java Province during the years 2013- 2015 which had been audited by the BPK. Samples were included in the research criteria inisebanyak 35 districts / cities in Central Java Province using purposive sampling method. The results showed that the variable size of local government debt financing and the life of local governments significant positive effect on the level of disclosure LKPD while the ratio of self-sufficiency, functional differentiation, intergovernmental revenue, and a legislative measure does not affect the level of disclosure LKPD.Keywords: Level of Disclosure LKPD, Local Government Size, Ratio Independence, Functional Differentiation, The Intergovernmental Revenue, Local Government Age and Size of The Legislature
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KINERJA AUDITOR (Studi Empiris Pada KAP Di Jawa Tengah Venanda Aprilia P., 13.05.52.0088; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aimed to examine the effect of profecionalism, experience of auditor, professional ethics, organizational commitment, understanding of good governance, and independency which directly influence acceptance of audit performance. The population in this study were all auditors working in the public accounting firm in Central Java. Sampling was done using purposive sampling method and sample size were 66 respondents. The primary data collection method used survei method was used a questionnaire . Data were analyzed using multiple linier regression model. Result of research indicate that the variablesprofecionalism,experience of auditor, professional ethics, organizational commitment, understanding of good governance, and independency have significant positive effect to audit performance.Keywords: Profecionalism, Experience of Auditor, Professional Ethics, Organizational Commitment, Understanding of Good Governance, and Independency Which Directly Influence Acceptance of Audit Performance
PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di BEI Tahun 2011-2015) Imas Hening Hikmahwati, 13.05.52.0147; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to examine the effect of financial performance, firm size and corporate governance on the disclosure of sustainability report on mining companies in Indonesia stock exchange. The population of this study is a mining company listed on the Indonesian Stock Exchange (BEI) during 2011-2015 reporting sustainability report. The samples included in this research criteria were 35 companies using purposive sampling method. Methods of data analysis in this study using multiple linear regression analysis with SPSS program 19. The result of the research shows that profitability and liquidity variables have a significant positive effect on sustainability report disclosure, firm size has significant negative effect to sustainability report disclosure, while audit committee, board of directors, and independent board of commissioner have no effect on sustainability report disclosure.Keywords: Disclosure of Sustainability Report, Profitability, Company Size, Audit Committee, Board of Directors, and Independent Board of Commissioners
FAKTOR-FAKTOR PENENTU TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI JAWA TENGAH TAHUN 2013-2015 Agus Budi Prasetyo, 14.05.62.0024; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to examine and analyze the effect of size of the local government, intergovernmental revenue, age of the of the local government, size legislative, number of population, original local government revenue and functional differentiation of the local government to disclosure of the Local Government Financial Report (LGFR) distric/city of central java province. The population of this research is Indonesia’s local government distric/city of central java province with sample Local Government Financial Report (LGFR) during the years 2013 to 2015. Samples are included in the criteria of this study were 105 Local Government Financial Report (LGFR) using purposive sampling method. Methods of data analysis in this study using multiple linear regression analysis using SPSS 20. The results showed that the variables of size legislative and original local government revenue significant positive effect to disclosure of the level Local Government Financial Report (LGFR), while size of the local government, intergovernmental revenue, age of the of the local government, number of population and functional differentiation of the local government have no effect to disclosure of the level Local Government Financial Report (LGFR).Keywords: Size of The Local Government, Intergovernmental Revenue, Age of The of The Local Government, Size Legislative, Number of Population, Original Local Government Revenue and Functional Differentiation
FAKTOR-FAKTOR YANG MEMPENGARUHI PENYALURAN KREDIT PADA BPR NUSAMBA GROUP PERIODE 2013-2015 Puji Lestari, 14.05.62.0013; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students' Journal of Accounting and Banking

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Abstract

The purpose of this study is to analyze the influence of Third Party Funds (TPF), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Return on Assets (ROA), and Non Performing Loan (NPL) to distribution of credit. This research used the rural bank. The population of this study was all rural banks of Nusamba Group network during period 2013 to 2015. The number of samples in this study are 19 rural banks using purposive sampling method. Methods of data analysis in this study using multiple linear regression analysis using SPSS 20. The results of this study showed that the variables of Third Party Funds (TPF) and Loan to Deposit Ratio (LDR) have positive and significant influence to distribution of credit. Meanwhile Capital Adequacy Ratio (CAR) and Return on Assets (ROA) have positive and insignificant influence to distribution of credit, and Non Performing Loan (NPL) has negative and insignificant influence to distribution of credit. Keywords: Third Party Funds (TPF), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Return on Assets (ROA), Non Performing Loan (NPL), Distribution of Credit
ANALISIS PENGARUH SELF ASSESSMENT SYSTEM, SOSIALISASI PERPAJAKAN, ACCOUNT REPRESENTATIVE, SANKSI PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP PENGETAHUAN DAN PEMAHAMAN PERPAJAKAN (Studi Empiris Pada Wajib Pajak UMKM di KPP Semarang Timur) Christian Hadi Soemarsono, 13.05.52.0086; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aimed to examine the effect of self assessment system, tax sosialitation, account representative, tax penalties and awareness taxprayer which directly influence acceptance of knowledge and understanding of taxation. The population in this study were all UMKM taxpayer in KPP Semarang Timur. Sampling was done using conveniance sampling method and sample size were 100 respondents. The primary data collection method used survei method was used a questionnaire . Data were analyzed using multiple linier regression model. Result of research indicate that the variables: self assessment system, tax sosialitation, account representative, and tax penalties have significant positif effect to acceptance of knowledge and understanding of taxation, awareness taxprayer do not has a effect to acceptance of knowledge and understanding of taxation.Keywords: UMKM, Self Assessment System, Tax Sosialitation, Account Representative, Tax Penalties, Awareness Taxprayer, Knowledge and Understanding of Taxation
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