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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 KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Lydia Sukmawati, 09.05.52.0020; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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Abstract

The objective of this study is to examine the influence of company size, company profile, profitability, size of the board of commissioners, leverage, managerial ownership and operation efficiency ratio on the disclosure of corporate social pesponsibility on the LQ-45 company listed on the Indonesia Stock Exchange (IDX) during the period 2009 to 2011. The Population in this study are all companies listed on the Indonesia Stock Exchange (IDX) during the period 2009 to 2011. The samples were selected using purposive sampling method is LQ-45 company amount 17 companies. Technique test of data is by using multiple linear regression analysis.The result showed that the variables have a significant negatively influence on the disclosure of corporate social responsibility is the size of the board of commissioners and managerial ownership. While company size, profitability, company profile, leverage, and operating efficiency ratio does not significantly influence the disclosure of corporate social responsibility.Keywords: company characteristics and corporate social responsibility.
PENGARUH INDEPENDENSI, OBJEKTIVITAS, PENGALAMAN KERJA, INTEGRITAS DAN KOMPETENSI TERHADAP KUALITAS AUDIT (Studi Empiris pada Pemeriksa BPK RI Perwakilan Provinsi Jawa Tengah) Stilysta Wenas, 10.05.52.0113; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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The objectives of this research to empirically analyse the influence of independency, objectivity, job experience, integritas, competency on quality of audit especially in the external auditor working in BPK RI Province in Central of Java. The population in this research are all auditors which have followed Education and Training of Functional Position of Auditor (Diklat JFP). Sampling was conducted using a purposive sampling method and number of samples of 75 respondents. Primary data collection method used is multiple regression model. The result showed that objectivity and integrity have a position impact on audit quality. And independency, job experience and competency doesn’t have a position impact on audit quality Keywords : independency, objectivity, job experience, integrity, competency, quality of audit.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Silvia Megawati, 09.05.52.0126; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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The objective of this study is to examine the influence of institutional ownership, managerial ownership, foreign ownership, board of commissioner, independent Commissioner, audit Committee, company size, corporate social responsibility among manufacturing sector which listed on Indonesia Stock Exchange. The population is 146 companies of manufacturing sector which listed on Indonesia Stock Exchange at period 2009 to 2011. Sample was choose using purposive sampling method amount to 19 companies. Technique test of data is by using multiple linear regression. These results indicate that managerial ownership, board of commissioner, and company size is significant positively influence the corporate social responsibility disclosure, Institutional ownership, foreign ownership, independent Commissioner, audit Committee, isn’t influence the corporate social responsibility disclosure at all.Keywords: influence of institutional ownership, managerial ownership, foreign ownership, board of commissioner, independent Commissioner, audit Committee, company size, and corporate social responsibility disclosure.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI (Studi Kasus Pada KPP Pratama Pekalongan) Fathurrohman, 09.05.52.0131; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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Abstract

The pupose aim detects cognizance influence character pays tax, erudition and comprehension about tax regulation, good perception on efektifitas taxation system, taxpayer obedience and taxation sanction. Population in this watchfulness individual person taxpayer at kpp pratama pekalongan. while sample in this watchfulness 107 taxpayer. data that used in this watchfulness primary data passes kuesioner and secondary data that is data that is got based on datas that available, in this case watchfulness datas are got from data about profile kpp pratama pekalongan, individual person taxpayer. analyzer that used in this watchfulness doubled linear regression. The result shows that found influence significant positive between cognizance pays tax towards will pay tax. found influence significant positive between erudition and taxation regulation comprehension towards will pays tax. found influence significant positive between good perception on taxation system effectiveness good towards will pays tax. found influence significant positive between taxpayer obedience towards will pays tax. found influence significant positive between taxation sanction towards will pays tax. found influence significant between taxation cognizance, erudition and taxation regulation comprehension, good perception on good taxation system effectiveness, taxpayer obedience and taxation sanction according to together towards will pays tax Keywords: taxation cognizance, erudition and taxation regulation comprehension, good perception on good taxation system effectiveness, taxpayer obedience, will taxation sanction pays tax
PENGARUH RASIO CAMEL, NPL, DAN PKMSA TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Indah Sugiarti, 09.05.52.0099; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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Abstract

The purpose of this research is to emperically study effect of Capital Adequacy Ratio (CAR), Produktive Asset Quality, Net Profit Margin (NPM), Operating Expenses and Operating Income , Loan to Deposite Ratio (LDR), non-performing loan (NPL) and Percent of Ownership Capital on stock price. This research is classified as causal research and replication of former researches. Population of this research are go public firms on Indonesia Stock Exchange (ISX) during the periode of 2008 to 2011. The samples are obtained by using purposive sampling method. As the result, from 31 go public firms, 21 are used as the samples of this study. The statistic method being used is multiple linear regression with the model being tested previously in classic assumptions. The result indicate that partially Capital Adequecy Ratio, Produktive Asset Quality, Net Profit Margin, Operating Expenses and Operating Income, Loan to Deposite Ratio (LDR), non-performing loan variable has significantly influenced the stock price, and partially Percent of Ownership Capital Stock Foreign has no significant influenced the stock price.Keywords: Capital Adequacy Ratio, Produktive Asset Quality , Net Profit Margin, Operating Expenses and Operating Income, Loan to Deposite Ratio, non-performing loan and Percent of Ownership Capital Stock Foreign, Stock Price
PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Resty Waningtyas, 09.05.52.0185; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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The objective of this study is to examine The Effect Of Good Corporate Governance and Corporate Social Responsibility To The Value Firm. Good Corporate Governance measured by of institutional ownership, managerial ownership, independence commissioners, auditors quality, audit committee. Corporate Social Responsibility measured by CSR index while the value firm measured by Price to Book Value (PBV). The sample was 20 companies chosen by using purposive sampling method. While for the technique of testing the data  the writer used multiple linear regression. The result indicates that auditors quality and audit committee are significant positively to the firm value. Institutional ownership, managerial ownership, independence of commissioners and corporate social responsibility are significant negatively to the firm value. Keywords: Good Corporate Governance, Corporate Social Responsibility and value firm.
FAKTOR – FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI Melina Romilda, 09.05.52.0195; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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This study aims to analyze the effect of consciousness pay taxes, knowledge and understanding of tax laws, a good perception of the effectiveness of the tax system, the service tax authorities, financial penalties against the willingness to pay taxes on individual taxpayers KPP Pratama East Semarang. The population in this study is the individual taxpayers registered in LTO East Semarang. Sampling was done using purposive sampling method and sample size 125 respondents. The primary data collection method used was a questionnaire method. Data analysis using multiple linear regression models. The results showed that: Awareness pay tax no significant negative influence on the willingness to pay taxes a while, Knowledge and understanding of tax laws, a good perception of the effectiveness of the system of taxation, service tax authorities and penalties significant positive effect on the willingness to pay taxes. Keywords: Awareness pay taxes, Knowledge and understanding of tax laws, a good perception on the effectiveness of the tax system, the service tax authorities, and financial penalties.
PENGARUH KOMPETENSI, INDEPENDENSI DAN MOTIVASI TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Wilayah DJBC Jawa Barat dan Kantor Wilayah DJBC Jawa Tengah dan D.I. Yogyakarta) Ilham Effendie, 0835030535; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
Publisher : Students Journal of Accounting and Banking

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Abstract

The Purpose of this reseach is to empirically analyse the influence of Competency, Independency and motivacy on quality of audit especially in the customs and excise auditor working in Regional office of West Java and regional office of Central Java and Yogyakarta. The Population of this research are all customs and excise auditors havebeen working in the Regional office of West Java and the regional office of Central Java and Yogyakarta. Sampling was conducted using sencus method. Primary data collection method used is multiple regression model.The result showed that competency and motivacy have a position impact on audit quality. And independency daesn’t have aposition impact on audit quality.Keywords: Competency, independency, motivation, audit quality.
ANALISIS FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN Hendra Bayu Sulistya, 0725030040; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
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Abstract

This research purpose to research effect deviden payot ratio,profitability, manajerial ownership, size company to firm value.Population of this research is manufacture company who listed in Indonesia stock exchange from 2009 until 2011. To get sampel for this research the writer use purposive sampling and get 20 company sampel to researching. Than the writer use multiple regression model to explain effect variables.The result show that deviden payout ratio effect firm value positif with signification, that mean more bigger deviden payout ratio more bigger firm value. Other variable like profitability, manajerial ownership, and size company can not give effect for firm valur significanl.Keywords: Firm value, Deviden Payout Ratio,Profitability,Manajerial Ownership,Size Company, Annual Report
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK PADA WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN USAHA DAN PEKERJA BEBAS ( STUDI EMPIRIS PADA KPP SEMARANG CANDISARI ) Indah Yuniasari, 09.05.52.0162; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to examine the factors that affect the willingness to pay taxes on individual taxpayers who do usahan and work freely.The sample used in this study is a questionnaire data or primary data distributed in KPP Semarang Candi Sari. The analytical tool used is multiple linear regression t test, f test, and test the coefficient of determination.The results of this study showed that testing of the first hypothesis which states that the variable pay taxes Consciousness is not a significant positive effect on the Willingness to Pay Tax, the second hypothesis which states that knowledge and understanding variables positi significant effect on the Willingness to Pay Tax, the third hypothesis which states that the perception variables either a significant negative effect on the willingness to Pay tax, testing the fourth hypothesis which states that the taxpayer attitudes variable is not significant negative effect on the willingness to Pay tax, testing the fifth hypothesis which states that the service quality variables significant positive effect on willingness to Pay tax, testing the hypothesis that the six states variable tax penalties that significant positive effect on willingness to Pay Tax.Keywords: allocation of General Fund, Capital Expenditure, Revenue Region native, regional gross domestic product
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