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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 KARAKTER EKSEKUTIF TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi Empiris pada Perusahaan Manufaktur yang listing di Bursa Efek Indonesia Tahun 2010-2012 Irin Dwi Mmaryani, 10.05.52.0086; 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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This study aims to analyze the influence of the executive character of the Tax Avoidance in companies listed on the Indonesia Stock Exchange (IDX).In this study population are used throughout the manufacturing companies listed on the Indonesia Stock Exchange (IDX) of the years 2010 to 2012. The sampling technique using purposive sampling. Mechanical testing data is to use a multiple linear regression analysis.The analysis showed that the variables Size, Leverage and NOL (Net Operating Loss) as independent variables have a significant influence on Tax Avoidance. While variable and Sales Growth Risk Taker has no significant effect on Tax Avoidance.Keywords: Risk Taker, Size, Leverage, Sales Growth, NOL (Net Loss Opetaing) and Tax Avoidance
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN (Studi empiris pada perusahaan manufaktur yang terdaftar di BEI tahun 2010-2012) Bibit Setiawati, 10.05.52.0157; 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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This study aimed to examine the effect of CSR, managerial ownership, foreign ownership, independent board, board of directors, audit committee, and firm size on corporate performance in the companies listed in Indonesia Stock Exchange.The population in this study were 133 companies listed on the Indonesia Stock Exhangein 2010-2012. The sample purposive samling as many as 18 company. Mechanical testing data is to use a multiple linear regression analysis.The analysis showed that CSR, managerial ownership, foreign ownership, independent board, board of directors, audit committee, and the size of the company does not have a significant effect on corporate performance.Keywords: CSR, managerial ownership, foreign ownership, independent board, board of directors, audit committee, firm size, and firm performance
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP MOTIVASI AUDITOR (Studi Empiris Pada KAP di Jawa Tengah Wika Ariestya S., 10.05.52.0117; 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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This study aims to analyze empirically the factors that affect the motivation of auditors on KAP Central Java.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 62 respondents. The primary data collection method used was a questionnaire method. Data were analyzed using multiple linier regression model.The result showed that the audit fee, competence, organizational commitment, professional commitment of significant positive effect on the motivation of auditors. While the change in authority but not significant positive effect on the motivation of auditors.Keywords: audit fees, competence, organizational commitment, professional commitment, changes in authority, and motivation of auditors
PENGARUH INDEPENDENSI, INTERGRITAS, PROFESIONALISME, KOMPETENSI DAN KEPA TUHAN KODE ETIK TERHADAP KUALITAS AUDIT (Studi Kasus pada Pemeriksa BPK RI Penvakilan Provinsi Jawa Tengab) Riezkiana Kristina KN, 11.05.52.0210; 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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The purpose of this research is to analyse the influence of independency, integrity, professionalism, competency and compliance code of conduct on the quality of audit on the auditor BPK RI 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 95 respondents. Primary data collection method used is multiple regression model.The result showed that integrity, professionalism and compliance code of conduct have a position impact on audit quality. And independency and competency doesn’t have a position impact on audit quality.Keywords: independency, integrity, professionalism, competency, compliance code of conduct, quality of audit
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PAJAK HOTEL DAN RESTORAN (Studi Empiris di Daerah Pantai Utara Jawa Bagian Barat Provinsi Jawa Tengah Tahun 2003-2012) Whillin Anna Mariana, 10.05.52.0109; 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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The purpose of this study was to analyze the influence of the number of hotels, occupancy rates, inflation, GDP, and the number of tourists as a factor affecting the Hotel and Restaurant Tax receipts in the west coast of Central Java province. The data used are secondary data from the years 2003-2012 was obtained from the publication of the Central Statistics Agency (BPS), Central Java Province. The analytical tool used is regression analysis Regression methods and descriptive study.The population used in this study is the data Tax Regency Hotel and Restaurant in Central Java city of which includes data Number of Hotels, Hotel Room Occupancy Rate, Inflation Data, Data GDP and data on the number of tourists visiting the District / City West area of the northern coast of Central Java province. As for the samples in this study using existing data availability is data in Hotel and Restaurant Tax Pantura Region West Central Java province during the years 2003-2012.The results showed that the number of the hotel, room occupancy rate and a significant number of tourists has a positive effect on α <5 percent of the tax revenue hotels and restaurants, while the significant negative impact GDP and the inflation rate has no effect on actual revenues pajk hotel and restaurant.Keywords: Hotel and Restaurant Tax, Total Hotel Room Occupancy Rate, Inflation, GDP, The number of tourists, Central Java Province
FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR (Studi empiris pada perusahaan manufaktur di BEI tahun 2010-2012) Sheilla Amanda, 10.05.52.0174; 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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This study aims to find empirical evidence the size of firm, the size of the client company, the growth rate of the client company, the financial condition of the client company, audit opinion, and audit fee that influence the auditor switches in Indonesia. The data used is the companies listed in Indonesia Stock Exchange (IDS) in 2010-2012 with a total sample of 144 companies. The data collection method used is purposive sampling. Data were analyzed using logistic regression. The result showed that the audit fee has a significant positive effect on auditor switches. While  the growth rate of the client company, the financial condition of the client company and the audit opinion has a positive effect and no significant on auditor switches, and the size of firm and the size of the client company has negative effect and no significant on auditor switches.Keywords: Auditor switches, the size of firm, the size of the client company, the growth rate of the client company, the financial condition of the client company, audit opinion dan audit fee
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERBANKAN INDONESIA (Studi Kasus pada Bank yang Terdaftar di BEI periode 2010-2012) Vonnica Octanty Mudhityasari, 11.05.62.0014; 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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The purpose of this reseach is to examine influence of Capital Adequacy Ratio, Non Performing Loan, Loan to Deposit Ratio, Net Interest Margin, Operating Expense to Operating Income and Earning Assets Quality through Return On Assets of public banking listed at Indonesian Stock Exchange during 2010-2012. Population of this research are Commercial Bank that resgistered in Indonesian Stock Exchange from 2010 till 2012. Data on this research are coming from Indonesian Stock Exchange (ISX). Sample are choosen by purposive sampling method at least 27 company. Data’s test technique by using multiple linear regression analyze. The results showed that the Net Interest Margin has a positive effect on Return On Assets and Operating Expenses to Operating Income negatively affect the Return On Assets. While the Capital Adequacy Ratio, Non-Performing Loans, Loan to Deposit Ratio and the Earning Assets Quality has no effect on Return On Assets.Keywords: Capital Adequacy Ratio, Non Performing Loan, Loan to Deposit Ratio, Net Interest Margin, Operating Expense to Operating Income, Earning Assets Quality and Return On Asset 
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI TINGKAT PENERIMAAN PAJAK PENGHASILAN (Studi Kasus pada Kantor Pelayanan Pajak Pratama Wajib Pajak Orang Priba Di Kota Semarang Tahun 2012-2013) Okky Puryani, 10.05.52.0058; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students Journal of Accounting and Banking

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This study aims to analyze the factors that affect the level of income tax revenue the individual tax payer. The data used in this study is the data on the Primary Tax Office in the city of Semarang year 2012-2013 with a total sample of 110 data collection method used is to use secondary data. Data were analyzed using multiple linear regression. The results showed that the tax collection letters and letter Forced Tax positive and significant effecton the level ofincome tax revenue. While the extensification Number of Tax payers and Tax and no significant positive effecton income tax revenue. Keywords: Number of individual taxpayer, extensification Tax, Tax Collection Letter, Letter of Acceptance Levels Forced Tax and Income Tax
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI PADA KANTOR PELAYANAN PAJAK SEMARANG TIMUR) Nurul Anwariyah, 11.05.52.0203; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students Journal of Accounting and Banking

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The research have purpose analysis test factors regard’s compliance personal taxpayer. Research responders that is personal taxpayer area East Semarang district and North Semarang distric. On the research using independent variable which is, administration system modernizations, taxes science, ministering quality, taxes motivation and administration sanction. Justified sampling method using a method non probality sampling with purposive sampling technique. The data using is primary data complement to have questioner from of 118 questioner publish. The research using double regret analysis to Hypothesis Test. The research output has indicated modernization administration system variable, taxes science, and ministering quality regard positive and not significance, but taxes motivation variable and administration sanction regard positive and significance to be regard’s compliance personal taxpayer.Keywords: modernization administration system, taxes science, ministering quality, taxes motivation, administration sanction, regard’s compliance personal taxpayer
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT SUKU BUNGA DEPOSITO BERJANGKA BANK UMUM NASIONAL YANG TERDAFTAR DI BEI PERIODE 2010-2012 Widi Mularsih, 07.05.52.0085; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students Journal of Accounting and Banking

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The purpose of this research is to emperically study effect of inflation, CAR, LDR, and ROA effect on the rate time deposits. The population of this research is all the financial data of listed companies on the Stock Exchange during 2010-2012. The sampling method used in this study is purposive sampling method. The sample used in this study were 27 banking companies listed on the Stock Exchange in the period 2010-2012. The data used are secondary data from ICMD. The analysis technique used is multiple linear regression. Based on the calculation results of the t test was performed, negative effect on the inflation rate time deposits and ROA negatively affect the interest rates on time deposits. While the CAR and LDR does not affect the interest rates on time deposits.Keywords: Inflation, CAR, LDR, ROA, interest rates on time deposits
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