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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 PENERAPAN ANGGARAN BERBASIS KINERJA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Empiris pada Perwakilan BKKBN Provinsi Jawa Tengah) Elmi Rosita Darmawati, 16.05.62.0005; 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

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Abstract

This research entitled “Application of Performance-Based Budgeting affect to Performance Accountability Government Institution (Empirical Study on Representative Office of BKKBN Central Java Province)”, purposed to analyze the influence of budget planning, budget implementation, budget reporting, and performance evaluation to performance accountability on Representative Office of BKKBN Central Java Province. The population of this study were 157persons. Sampling was conducted using a purposive sampling method and number of samples were 47 respondents. Primary data collection method used in this study, and analyzed by multiple regression model.The result showed that budget planning, budget implementation, and performance evaluation have a positive and significant influence to performance accountability. Meanwhile budget reporting has a negative and significant influence to performance accountability.Keywords: performance-based budgeting; budget planning; budget implementation; budget reporting; performance evaluation; performance accountability.
FAKTOR - FAKTOR YANG MEMPENGARUHI PERILAKU DISFUNGSIONAL AUDIT (Studi Empiris Pada KAP Di Jawa Tengah) Septiyana Widiyastuti, 12.05.52.0186; 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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This study aimed to examine the effect of locus of control, organizational commitment, performance, emotional spiritual question, turnover intention, and audit fee which directly influence acceptance of auditor to dysfunctional behavior. 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 77 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: locus of control, and turnover intention have significant positive effect to acceptance of dysfunctional audit behavior, organizational commitment and emosional spiritual question have significant negativ effect to acceptance of dysfunctional audit behavior, while auditor’s performance do not has a significant negativ effect to acceptance of dysfunctional audit behavior, and audit fee do not has a significant negativ effect to acceptance of dysfunctional audit behavior.Keywords: Locus Of Control, Organization Commitment, Auditor Performance, Emotional Spiritual Question, Turnover Intention, Audit Fee, Dysfunctional Audit Behavior
PENGARUH PENGALAMAN, ORIENTASI ETIKA, KOMITMEN DAN GENDER TERHADAP SENSITIVITAS ETIKA AUDITOR (Studi Empiris Pada Inspektorat Provinsi Jawa Tengah) Anisah, 14.05.52.0201; 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

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Abstract

The purpose of this research to test and analyze the influence of experience,ethical oriented, commitment and gender to auditor ethics sensitivity at the Inspectorate of Local Goverment in Central Java. The population in this research is auditor and all apparatus of Inspectorate of Central Java Provincial Goverment involved in examination task with having experience working minimum 2 years, sampling was conducted using a purposive sampling method and number of samples 40 respondents. The data were obtained from the primary source, collected by using survey methid by distributing questionnaire directly. The data analyziz techniue used in this research is the technique of multiple regression analysis. The results showed that professional commitment had a significant positive effect on auditor ethics sensitivity. While experience, idealism, organizational and gender commitment have no significant positive effect on auditor ethics sensitivity. Relativism has no significant negative effect on the auditors ethical sensitivity.Keywords : experience, idealism, relativism, profesional commitment, organizational commitment, gender and auditor ethics sensitivity
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016) Awaliani Akmalia, 14.05.52.0235; 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

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Abstract

This Study aimed to analyze and verify the influence of the profitability, liquidity, leverage, company size, audit opinion, and ownership structure on the timeliness of financial reporting. The population in this study are all mining companies listed on the Indonesia Stock Exchange in 2014 until 2016. The sample of this study was taken by using purposive sampling technique, so that these were 58 companies got for this study. Data analysis tools used in this research is regression logistic. The result of this study showes that liquidity and ownership structure does not affect on financial reporting. Which. The profitability, leverage, and company size significant negative influence on financial reporting.Keywords :Profitability, liquidity, leverage, company size, audit opinion, and ownership structure
PENGARUH UKURAN KAP, PERGANTIAN MANAJEMEN DAN UKURAN PERUSAHAAN TERHADAP AUDITOR SWITCHING (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016) Bernard Pryono, 15.05.62.0015; 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

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Abstract

This study aims to examine the effect of KAP Size, Change of Management, and Company Size Against Auditors Switching of mining companies listed on the Indonesia Stock Exchange (IDX). This study uses a sample of mining manufacturing companies listed on the Stock Exchange from 2014 to 2016 using 36 sample companies for 3 consecutive years. This study used multiple regression analysis tools. Based on the results on the results of research conducted showed that the size of KAP, the change of management, and firm size are not significant to the switching auditor.Keywords: KAP Size, Change of Management, Company Size, Switching Auditor.
PENGARUH INTEGRITAS, OBYEKTIVITAS, KERAHASIAAN, KOMPETENSI, INDEPENDENSI, KEPUASAN KERJA DAN ETIKA PROFESI TERHADAP KINERJA AUDITOR (Studi Empiris Pada Inspektorat Provinsi Jawa Tengah) Cynthia Pitasari, 14.05.52.0239; 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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The purpose of this research to analyze the influence of integrity, objectivity, confidentiality, competence, independence, job satisfaction and professional ethics to the performance of auditors at the Inspectorate of Local Government in Central Java. The population in this research is auditor and all apparatus of Inspectorate of Central Java Provincial Government involved in examination task with having experience working minimum 2 years, Sampling was conducted using a purposive sampling method and number of samples of 55 respondents. The data were obtained from the primary source,collected by using survey method by distributing questionnaire directly.The data analysis technique used in this research is the technique of multiple regression analysis The results showed that the integrity, objectivity, confidentiality, competence, independence, job satisfaction and professional ethics had a significant positive effect on auditor performance.Keywords: Integrity, Objectivity, Confidentiality, Competence, Independence, Job Satisfaction, Professional Ethics And Auditor Performance 
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 YANG MEMPENGARUHI KUALITAS AUDIT (Studi Empiris Pada Kantor BPKP Perwakilan Provinsi Jawa Tengah) Gregorius Angga Putama, 14.05.52.0217; 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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This research aims to determine the factors that affect the quality of the audit ( an empirical study on BPKP Office Representative Of Province in Central Java ). The population in this study are all BPKP auditors who have a certified auditor fuctional positions (JFA) and has experience as an BPKP auditor at least 2 years. Sampling was done by using purposive sampling method and the total sample of 145 respondents. Primary data collection method used is the questionnaire. Data analysis using linear regression. The results showed that motivation, integrity, independencecy, accountability, competence, and profesionalism significant positive effect on audit quality. While the objectivity is not significant positive effect on audit quality.  Keywords: Motivation, Integrity, Objectivity, Independency, Accountability, Competence, Professionalism, Audit Quality
PENGARUH NIM, BOPO, LDR, CAR, CR DAN DPK TERHADAP ROA PADA BANK KONVENSIONAL YANG TERDAFTAR DI BEI PERIODE 2013 - 2015 Theodorus Agung Nurhana, 14.05.62.0008; 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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This research aims to examine and analyze the effect of NIM, BOPO,  LDR, CAR, CR, deposits on ROA in conventional banking company in period 20132015. The population in this research are all banking companies listed on the Indonesian Stock Exchange in period 2013-2015. Sampling technique used is purposive sampling with certain criteria. The data in this study were analyzed using multiple linear regression. The results showed that there NIM and CR have positive effect on ROA, BOPO has negative effect on ROA, LDR does not have negative effect on ROA, CAR and DPR does not positive effect on ROA.    Keywords: NIM, BOPO, LDR, CAR, CR, DPK, ROA
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP NILAI PERUSAHAAN MELALUI KEBIJAKAN DIVIDEN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016) Maharesi Sekarlangit Maretiningrum H.R, 14.05.52.0211; 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

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Abstract

This study aims to examine and analyze the effects of profitability, institutional ownership, and firm size of firm value with dividend policy as intervening variable on Manufacturing Companies Listed on IDX Period 2014-2016. The population in this study is all Manufacturing Companies Registered in IDX Period 2014-2016. The sample selection using purposive sampling method and obtained 206 companies.The results of the research show that profitability, institutional ownership, firm size, and dividend policy influence has positive significant of firm value. Dividend policy has a mediating effect between profitability to firm value, but dividend policy has no mediating effect between institutional ownership and firm size to firm value .Keywords: Firm value, Profitability, Institutional Ownership, Firm Size, Dividend Policy
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