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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 YANG BERPENGARUH TERHADAP PERILAKU KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Di KPP PRATAMA Semarang Tengah 1) Nur Haini Ningsih, 11.05.52.0028; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to analyze empirically the Public Justice Perceptions and distribution of the Tax Burden, Reciprocal Government, Special Provisions, Tax Rate Structure Preferred, Personal Interests and Sanctions Against Tax Compliance Behavior individual taxpayer (WPOP) in KPP Central Semarang One. The population in this study is the individual taxpayer (WPOP) in KPP Central Semarang One and already have a TIN. In this study, the sample is WPOP having a trading business and work freely. Sampling was done by using purposive sampling method and sample size were 116 questionnaires. Data were analyzed using multiple linear regression model. The results showed that public justice and the distribution of the tax burden, government reciprocity, special provisions, structure preferred rates, and personal interests significantly influence the behavior of an individual taxpayer compliance (WPOP). While tax penalties not significantly affect the behavior of an individual taxpayer compliance (WPOP).Keywords: Perception of General Fairness and Distribution of Tax Burden, Exchange With The Government, Special Provisions, Preffered Tax Rate Structure, Self Interests, Sanctions Tax Compliance, and Behavior Personal Taxpayers
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KUALITAS HASIL PEMERIKSAAN AUDITOR SEKTOR PUBLIK Badjuri, Achmad
Proceeding SENDI_U 2015: SEMINAR NASIONAL MULTI DISIPLIN DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

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 performedby the auditors of Audit Board the Republic of Indonesia Representatives of Central JavaProvince. The population of this research consisted of all auditors who have completedEducation and Training for Functional Position of Certified Auditors (JFP) and a minimally 2-year experience as auditors. The primary data was collected by administering questionnaires tothe respondents and the analysis was performed employing the multiple regression model. Theresult showed that integrity, professionalism and compliance with the code of conduct have apositive and signifiant impact on the audit quality, while independency and competency do nothave a positive impact on audit quality.Keywords: independency, integrity, professionalism, competency, compliance code of conduct,quality of audit.
PENGARUH PROFITABILITAS DAN GOOD CORPORATE GOVERNANCE TERHADAP PRICE TO BOOK VALUE PADA BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011 – 2013 Rekyan Aditya Murti, 12.05.52.0073; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students Journal of Accounting and Banking

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Abstract

The purpose of this research is to examine the influence of Return on Assets, Return on Equity, Return on Investment, and Good Corporate Governance through Price to Book Value of public banking listed at Indonesian Stock Exchange during 2011-2013. Population of this research are Commercial Bank that registered in Indonesian Stock Exchange from 2011 till 2013. Data on this research are coming from Indonesian Stock Exchange (BEI) and Financial Services Authority of Indonesia (OJK). Samples are choosen by purposive sampling method at least 27 company. Data’s test technique by using multiple linear regression analyze. The result showed that Return on Assets, Return on Equity, and Good Corporate Governance have a negative effect but not significant on Price to Book Value. While Return on Investment has a positive effect but not significant on Price to Book Value.Keywords: Return on Assets, Return on Equity, Return on Investment, Good Corporate Governance, and Price to Book Value
ANALISIS FAKTOR–FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR GO PUBLIC (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Lydia Kartika Trisnawati, 0635030705; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to analize the influence between the asset structure, profitability, firm size, liquidity and business risks to capital structure of manufacture companies which listed in Indonesian Stock Exchange. This study uses a quantitative method, with secondary data obtained from the Indonesia Stock Exchange and the Indonesian Capital Market Directory. Samples were selected by purposive sampling and obtained 89 samples of manufacture companies listed in 2011-2013. Methods of data analysis was done by using multiple regression test to determine the effect of asset structure, profitability, company size, liquidity and business risks to capital structure.Results of this study stated that the size of the firms have a significant positive effect on the capital structure, profitability and liquidity have a significant negative effect on the capital structure, while the structure of the assets and business risks do not affect the capital structure.Keywords: Asset Structure, Profitability, Company Size, Liquidity, Business Risks, Capital Structure
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS GOOD CORPORATE GOVERNANCE (Perusahaan yang Terdaftar Dalam Laporan Indeks CGPI Tahun 2011-2013) Santi Tiara Jayanti, 11.05.52.0054; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to examine investment opportunities, concentration of ownership, leverage, asset composition, company size, profitability, to the quality of good corporate governance listed on the Indonesia Stock Exchange. The population in this study are 60 companies CGPI listed on the stock exchange Indonesia 2011-2013. Data were analyzed using multiple linear regression analysis. Results of the analysis showed that the variable investment opportunity negative, company size, profitability positif influence quality good corporate governance. While variable, concentration of ownership, leverage, asset composition does not influence quality good corporate governance.Keywords: Investment Opportunity, Concentration of Ownership, Leverage, Asset Composition, Company Size, Profitability, Good Corporate Governance
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN DAMPAK CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP REAKSI INVESTOR (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2013) Iva Rizki Lestari, 11.05.52.0069; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to determine the effect of company characteristics on the disclosure of corporate social responsibility (csr) and the impact of corporate social responsibility (csr) of the investor reaction. Population in this research are manufacturing companies listed in Indonesia Stock Exchange 2010-2013. The sample in this study were taken by purposive sampling method. Data were analyzed using multiple regression analysis. Results of the analysis showed that the variables that have an influence on the disclosure sognifikan social responsibility is profitability, company profiles and commissioners. While the size of the company, the companys ownership does not affect the disclosure of social responsibility and social responsibility disclosure does not affect the reaction of investors.Keywords: Company Size, Profitability, Company Profile, Board of Directors, Ownership of The Company, Investor Reaction
FAKTOR–FAKTOR YANG BERPENGARUH TERHADAP STRUKTUR MODAL (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2011-2013) Fitria Fachrunnisa, 11.05.52.0062; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to examine the effect of Profitability, Current Ratio, AssetStructure, Non-Debt Tax Shield, Sales Growth to Capital Structure in Manufacturing Company listed on the Indonesia Stock Exchange period 2011-2013. The sample that used in this study are Manufacturing Company that listed in Indonesia Stock Exchange period 2011-2013. The sampling method used in this study was purposive sampling. The number of sample that used 77 companies. Data analysis used linear regression berganda Ordinary Least Squares (OLS). The results of this study find that the Profitability, Current Ratio, Stucture Asset variable have significant negative effect to structure of capital, the Non-Debt Tax Shield has significant negative effect to structure of capital, Sales Growth has significant positive effect to structure of capital.Keywords: Structure of Capital, Profitability, Current Ratio, Asset Structure, Non- Debt Tax Shield, and Sales Growth
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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Abstract

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.
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
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