Article Per Year (5 Year)
p-Index From 2021 - 2026
3.648
P-Index
This Author published in this journals
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
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 158 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 158 Documents
Search

 3   4   5   6   7 
FAKTOR-FAKTOR YANG BERPENGARUH PADA FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016) Rembulan Adiluhur Fitriandari, 13.05.52.0073; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine and analyze the influence of Corporate Governance (Institutional Ownership, Independent Commissioner, Audit Committee Competence) Liquidity, Leverage and Firm Size of Financial Distress Against the Manufacturing Companies Listed on the Stock Exchange Period 2014-2016. The population in this study are all Manufacturing Companies Listed on the Stock Exchange Period 2014-2016. The sample selection using purposive sampling method. The analytical tool used in this research is multiple logistic regression analysis. The result shows that the Managerial Ownership, Institutional Ownership, Independent Commissioner, Audit Committee, liquidity, leverage and firm size does not have significant impact and Liquidity have a significant negative impact against the Financial Distress.Keywords: Financial Distress, Institutional Ownership, Independent Commissioner, Audit Committee Competence, Liquidity, Leverage and Firm Size
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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
ANALISIS PENGARUH PENGETAHUAN DAN PEMAHAMAN PERPAJAKAN, PELAYANAN FISKUS, KESADARAN PERPAJAKAN, PENDAPATAN WAJIB PAJAK, DAN SISTEM ADMINISTRASI MODERN TERHADAP KEPATUHAN WAJIB PAJAK Dinda Prostina Nukfikhasari, 14.05.62.0031; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the influence of knowledge and understanding of taxation, fiscal services, tax awareness, taxpayer income, and modern tax administration system of taxpayer compliance. The population in this study is a four wheel taxpayer in Samsat II Semarang. Sampling was done by using convenience sampling method and the number of samples were 90 respondents. The primary data collection method use was survey method using questionnaire. Data obtained from the  questionnaire were analyzed using multiple linier regression model. The result showed that the variable knowledge and understanding of taxation have a significant negative effect on taxpayer compliance. While tax service variable, tax awareness, taxpayer income, and modern tax administration system have significant positive effect on taxpayer compliance.Keywords: Knowledge and Understanding of Taxation, Fiscal Service, Tax Awareness, Taxpayer Income, Modern Tax Administration System, and Taxpayer Compliance
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PERILAKU DISFUNGSIONAL AUDIT ( Studi Empiris Pada KAP di Jawa Tengah) Pipiet Dwi Puspitarini, 13.05.52,0084; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study was conducted to determine the analysis of the factors that affect the price of shares in manufacturing companies in Indonesia Stock Exchange . This research was conducted at the companies listed on the stock exchanges of Indonesia in 2010-2012. Data derived from the audited financial statements in IDX and ICMD 2010 to 2012. The samples in this study were taken by using purposive sampling method . From the results of research conducted by multiple linear regression analysis method is known that CR significantly positive effect on stock prices , then H1 : Liquidity significant positive effect on stock prices received . ROE no significant effect on stock prices , then H2 : Profitability significant positive effect on stock prices on the decline . Sales growth is not a significant effect on stock prices , then H3 : Sales pertumbuan significant positive effect on stock prices on the decline . EPS significant positive effect on stock prices , then H4 : EPS significant positive effect on stock prices received .Keywords: stock price, Liquidity, Profitability, Sales Growth, EPS.
FAKTOR - FAKTOR YANG MEMPENGARUHI MAHASISWA AKUNTANSI DALAM PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK ( Studi Empiris Pada Mahasiswa PTN Dan PTS Di Semarang) Hindun Choiriyah, 12.05.52.0199; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine the effect of intrinsic value, financial rewards, professional training, professional recognition, social values, work environment, labor market considerations, personality, gender equality that directly affect accounting students in selecting a career as a public accountant. The population in this study is the force in 2012 accounting students at Universities and Colleges in Semarang. Sampling was done by using purposive sampling method and number of samples of 341 respondents. Primary data collection method used was a questionnaire method. Data were analyzed using multiple linear regression model. The results showed that the intrinsic value significant negative effect on the selection of a career as a public accountant, while the financial rewards and consideration of labor market positive effect is not significant to the selection of a career as a public accountant, and professional training, professional recognition, work environment, social values, personality and gender equality significant positive effect on the selection of a career as a public accountant.Keywords: Intrinsic Value, Financial Rewards, Professional Training, Professional Recognition, Social Values, Work Environment, Labor Market Considerations, Personality, Gender Equality, The Selection Of A Career As A Public Accountant
DETERMINAN INTEGRITAS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016) Erlynda Diah Hidayati, 14.05.52.0197; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study examines the effect of institutional ownership, managerial ownership, independent commissioner, audit committee, audit quality, audit tenure and firm size on the integrity of financial statements. This research was conducted at manufacturing company listed on Indonesia Stock Exchange (BEI). The sampling method used in this study is purposive sampling with observation period 2014 to 2016 the number of samples obtained as much as 84. Relationship and (or) influence between variable is discribed by using multiple regression analysis with SPSS 21 program. The type of data used is secondary data. The results showed that audit committee, audit quality, and firm size influences significantly positive on the integrity of financial statements. While institutional ownership, managerial ownership, independent commissioners and audit tenure do not significantly affect the integrity of financial statements.Keywords: The Integrity of Financial Statement, Institutional Ownership, Managerial Ownership, Independent Commissioner, Audit Committee, Audit Quality, Audit Tenure and Firm Size
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEBIJAKAN DIVIDEN TAHUN 2013-2016 (Studi Empiris pada Perusahaan Manufaktur Subsektor Industri Otomotif dan Komponen, Subsektor Makanan dan Minuman, dan Subsektor Farmasi) Diva Ayu Imanda Sari, 15.05.62.0023; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research performed to examine influence of Current Ratio (CR), Debt to Equity Ratio (DER), Return on Asset (ROA), Firm Size, and Firm Growth on Dividend Payout Ratio (DPR) as an independent variabel. Sample for this research were taken using a purposive sampling method from manufacturing companies subsector automotive and component, subsector food and beverage, and subsector of pharmaceutical listed on Indonesia Stock Exchange (BEI) period from 2013 until 2016. Analyze technique that use in this research is multiple regression analysis. The results of this research indicate that Return on Asset (ROA) have significantly positive influence on Dividend Payout Ratio (DPR). Whereas Current Ratio (CR), Debt to Equity Ratio (DER), Firm Size, and Firm Growth hasn’t correlation influence towards Dividend Payout Ratio (DPR).Keywords: Manufacturing Industry, Current Ratio (CR), Debt to Equity Ratio (DER), Return on Asset (ROA), Firm Size, Firm Growth on Dividend Payout Ratio (DPR)
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014 – 2016) Elsa Yuda Pratiwi, 14.05.52.0210; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine and analyze the effects of liqudity, leverage, profitability, sales growth company size, institutional ownership, managerial ownership of financial distress on manufacturing companies listed on BEI period 2014-2016. The population in this study is all manufacturing companies registered in BEI period 2014-2016. The sample selection using purposive sampling method. The analysis tool used in this research is logistic regression analysis. The results of the research show that Leverage influence has Positive significant of financial distress. Profitability and Sales Growth have significant negative effect on financial distress, while Liquidity, Company Size, Institutional Ownership, Managerial Ownership have no significant effect on financial distress.Keywords: Financial Distress, Liquidity, Leverage, Profitability, Sales Growth, Company Size, Institutional Ownership, and Managerial Ownership
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