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

 7   8   9   10   11 
FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014-2016 YogiePrayogo, 12.05.52.0226; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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

Abstract

The purpose of this study is to examine and analyze the influence of the ratio of capital, asset quality and third party funds, BOPO and LDR to the profitability of banking companies in the Indonesia Stock Exchange in 2014-2016. The population of this study is that the population is banks that go public on the IDX in 2014-2016, the total sample of companies is 29 samples taken using the purposive sampling method. The type of data used is secondary data using documentation data collection methods. The analytical method in this study is multiple regression analysis.The results of this study indicate that Capital Adequacy Ratio (CAR) has a significant positive effect on profitability. Asset quality measured by PPAP has a significant negative effect on profitability. Third party funds have a significant positive effect on profitability. BOPO has a significant negative effect on profitability. Loan To Deposit (LDR) does not significantly influence profitability.
FAKTOR-FAKTOR YANG MEMPENGARUHI INDEPENDENSI AUDITOR DALAM PENAMPILAN (Studi Empiris Pada Kantor Akuntan Publik Di Jawa Tengah) Lutfina Amanda Putri, 13.05.52.0008; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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

Abstract

This study aims to examine the effect of Audit Fee, Non Audit Service, Duration of Audit Relationship, Bonding Interests and Business Relationships with Clients, and the Size of Public Accounting Firms on Auditor Independence in Appearance. The population in this study were all auditors working at the Public Accountant Office in Central Java. Sampling in this study was conducted using convenience sampling techniques and the number of samples was 97 respondents. The primary data collection method used is the questionnaire method. Data were analyzed using multiple linear regression models. The results of this study indicate that the audit fee variable, non audit service, length of the audit relationship, the bonding of financial interests and business relationships with clients, and the size of the public accounting firm have a significant positive effect on auditor independence in appearance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK (Studi Empiris Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Meiriska Tri Wahyuningtyas, 15.05.52.0356; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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

Abstract

This aims to analyze and test the effect ofleverage, liquidity, capital intensity, corporate social responsibility, independent commissioner, and firm size on tax aggressive on manufacturing companies listed on Indonesia Stock Exchange for the period 2015-2017. This study used a sample of 192 manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. The sample of this study was obtained by purposive sampling. The type of data used is secondary data. Research data were analyzed by analysis of multiple regression and the data’s tabulation was processed by software SPSS 23.0 for windows. The result showed that leverage, liquidity, and independent commissionerhas a significant negative effect on tax aggressive, while the capital intensity, corporate social responsibility (CSR), and firm sizehave insignificant positive effect on tax aggressive.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015 - 2017) Nadya Dinda P.M Kusuma, 15.05.52.0015; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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

Abstract

This reasearch aims to analyze and provide empirical evidence of the influence between institutional ownership, audit committees, executives character, firms size, sales growth and leverage for tax avoidance to manufacturing companies that registered in Indonesia Stock Exchange (IDX) 2015-2017. From the selection of the sample using purposive sampling method obtained 45 manufacturing companies that could be sampled. This study uses a multiple linear regression analysis. Based on the results of testing the hypothesis it was found that institutional ownership positive significant affect on tax avoidance, audit committees has no effect on tax avoidance, firm size and leverage positive doesn’t has significant on tax avoidance, excecutive character and sales growth negatively significant affect on tax avoidance. Keywords: tax avoidance, institutional ownership, audit committees, executives character, firms size, sales growth, leverage.
FAKTOR – FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK (Studi pada Wajib Pajak Orang Pribadi yang Terdaftar di KPP Pratama Semarang Timur) Chintya Ruri Ayuningtyas, 12.05.52.0013; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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 empirically the effects of tax socialization, the application of the e-SPT system, tax sanction education level, and motivation towards taxpayer compliance with registered individual taxpayers at the Pratama Semarang East Tax Office in 2014 - 2017. The population used in this study is an individual taxpayer registered at the Pratama East Semarang Tax Office as many as 34,428 WPOP in 2017. The sampling technique in this study was purposive sampling, namely sampling based on criteria. The criteria used are taxpayers aged = ≥ 20 years to ≤ 64 years with self-employment and are in the environment of the East Semarang Pratama Tax Office. The data analysis technique uses multiple linear regression analysis. The results showed that tax socialization had a positive effect on tax compliance. The implementation of the e-SPT system has a positive effect on taxpayer compliance. Education level has a positive effect on tax compliance. Tax sanctions have a positive effect on tax compliance. Motivation has a positive effect on tax compliance
FAKTOR – FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK (Studi pada Wajib Pajak Orang Pribadi yang Terdaftar di KPP Pratama Semarang Timur) Chintya Ruri Ayuningtyas, 12.05.52.0013; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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 empirically the effects of tax socialization, the application of the e-SPT system, tax sanction education level, and motivation towards taxpayer compliance with registered individual taxpayers at the Pratama Semarang East Tax Office in 2014 - 2017. The population used in this study is an individual taxpayer registered at the Pratama East Semarang Tax Office as many as 34,428 WPOP in 2017. The sampling technique in this study was purposive sampling, namely sampling based on criteria. The criteria used are taxpayers aged = ≥ 20 years to ≤ 64 years with self-employment and are in the environment of the East Semarang Pratama Tax Office. The data analysis technique uses multiple linear regression analysis. The results showed that tax socialization had a positive effect on tax compliance. The implementation of the e-SPT system has a positive effect on taxpayer compliance. Education level has a positive effect on tax compliance. Tax sanctions have a positive effect on tax compliance. Motivation has a positive effect on tax complianceKeywords: tax socialization, implementation of e-SPT system, tax sanction education level, motivation and tax compliance
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015 - 2017) Nadya Dinda P.M Kusuma, 15.05.52.0015; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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

Abstract

This reasearch aims to analyze and provide empirical evidence of the influence between institutional ownership, audit committees, executives character, firms size, sales growth and leverage for tax avoidance to manufacturing companies that registered in Indonesia Stock Exchange (IDX) 2015-2017. From the selection of the sample using purposive sampling method obtained 45 manufacturing companies that could be sampled. This study uses a multiple linear regression analysis. Based on the results of testing the hypothesis it was found that institutional ownership positive significant affect on tax avoidance, audit committees has no effect on tax avoidance, firm size and leverage positive doesn’t has significant on tax avoidance, excecutive character and sales growth negatively significant affect on tax avoidance.
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT (Studi Empiris Pada Auditor KAP Di Jawa Tengah) Vita Verdiana Sari, 11.05.52.0073; 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 research intend to test the effect of experience, independence, due professional care, accountability, ethics audit, competence to audit quality. Population in this research is auditor which is work at Kantor Akuntan Publik (KAP) at Central Java. The sampels pick up do with method purposive sampling and there is 63 responded in total. Thr primary data pick up methot which is use is questioner method. And data analysis use multiple linear regression model. The research result shows that experience, independence, due professional care, accountability, ethics audit, competence have a really good effect to audit quality.Keywords: Experience, Independence, Due Professional Care, Accountability, Ethics Audit, Competence, Audit Quality
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

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

Abstract

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
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
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