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All Journal Jurnal Akuntansi Indonesia Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ilmiah Telaah Manajemen Jurnal Bisnis dan Ekonomi JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ilmiah Akuntansi dan Humanika Krisna: Kumpulan Riset Akuntansi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi Jurnal Mahasiswa Pasca Sarjana Students´ Journal of Accounting and Banking Proceeding SENDI_U Jurnal Akuntansi Bisnis Akuisisi : Jurnal Akuntansi Accounting Analysis Journal Jurnal Ilmiah Universitas Batanghari Jambi JMM (Jurnal Masyarakat Mandiri) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi JIA (Jurnal Ilmiah Akuntansi) Jurnal Riset Akuntansi Politala Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) IIJSE Jurnal Ekonomi, Manajemen, Akuntansi
Kentris Indarti
Fakultas Ekonomika Dan Bisnis, Universitas Stikubank Semarang
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH PERILAKU WAJIB PAJAK TERHADAP KEPATUHAN DALAM MEMBAYAR PAJAK Hendra Kurniawan, 04.05.52.0074; Indarti, M.G. Kentris
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
Publisher : Students Journal of Accounting and Banking

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Amount Taxpayers year by year progressively increase, but there are constraint able to pursue the improvement effort tax ratio, the constraint is compliance of taxpayer. This research test the factors influence of the storey level compliance of taxpayer by using some the variables have been used by theX the researcher before all, that is awareness of tax, service of fiskus, and penalty of sanction. Population in this research is the taxpayer in KPP Pratama Candisari Semarang. Intake sampel done with method random sampling and obtained by 75 responder, but the data in processing in this research is 50 responder. Method data collecting of primary the weared is enquette method ( kuesioner). Technique analyse the data the used is doubled linear regression. Hypothesis in this research tested by using doubled linear regression. Pursuant to the analysis done, hence obtained conclusion that awareness of tax, service of fiskus, sanction of penalty the taxpayer have an effect on positive signifikan to compliance of taxpayer.Keywords: compliance of taxpayer, awareness of tax, service of fiskus, sanction of penalty
PENGARUH GOOD CORPORATE GORVERNANCE, STRUKTUR KEPEMILIKAN, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI CORPORATE GORVERNANCE PRECEPTION INDEX (CGPI) PERIODE 2010-2012 Lusi Extaliyus, 10.05.52.0129; Indarti, M.G. Kentris
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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This study is a study that examines the effect of Good Corporate Gorvernance, ownership structure, and firm size on financial performance in the Company registered in Corporate Gorvernance Preception Index (CGPI)  year period 2010-2012. The sample used in this study is a company registered in Corporate Gorvernance Preception Index  (CGPI) 2010-2012. The research method sample was purposive sampling, the number of samples obtained 60 Company. The analysis used is multiple linear regression and test the classical assumption of normality test, multicollinearity, autocorrelation test, test heterokedastisitas, the coefficient of determination test, F test, and the test statistic t. These results indicate that the variable of Good Corporate Gorvernance significant positive financial performance, managerial ownership significant positive effect on financial performance, Institutional Ownership is not significant positive effect on financial performance and firm size is not a significant positive effect on financial performance.Keywords: Good Corporate Gorvernance, ownership structure, company size and Return on Equity
PENGARUH PROFITABILITAS, LIKUIDITAS, TANGIBILITY, NON-DEBT TAX SHIELD, DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2012 Indah Nurhayati, 10.05.52.0125; Indarti, M.G. Kentris
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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This study is a study that examines the effect of profitability, liquidity, tangibility, Non-Debt Tax Shield, and Sales Growth to Capital Structure Manufacturing Company listed on the Indonesia Stock Exchange Period 2010-2012. This study also uses control variables Firm Size is measured by LN (total assets). The sample used in this study are listed Manufacturing Company in Indonesia Stock Exchange Period 2010-2012. Pengambilan sampel method used in this study was purposive sampling. The sample used by 49 companies. Data analysis tool used is multiple linear regression Ordinary Least Squares (OLS). These results indicate that profitability and liquidity variables significant negative effect on the capital structure, variable tangibility and non-debt tax shield is not significant negative effect on capital structure, variable sales growth effect is not significant and positive. This study also shows that the variable Firm size as control variables significant positive effect on capital structure.Keywords: Capital Structure, Profitability, Liquidity, tangibility, Non-Debt Tax Shield, and Sales Growth 
PENGARUH PERTUMBUHAN PENJUALAN, NON DEBT TAX SHIELD, DEBT SERVICE CAPACITY, DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2011-2013 Fandi Nur Hendrawan, 10.05.52.0168; Indarti, MG. Kentris
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
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This research aims to examine and analyze the influence of sales growth, non-debt tax shield, debt service capacity, capital structure and profitability in manufacturing companies listed on the Indonesia stock exchange (IDX) during 2011-2013. The population in this research is the population in this research is a company manufacturing in BEI (Indonesia stock exchange) from 2011-2013. The technique of sampling conducted in purposive sampling, sampling. Based on purposive sampling obtained samples as much as 62 companies. Data analysis technique used was multiple linear regression analysis. Based on the test results it can be concluded that non-debt tax shield variables affect positive toward the capital structure. While the variable sales growth and debt service capacity has no effect on the companys capital structure and profitability of the negative effect of capital structure of the company "was accepted, meaning that the higher the profitability of the companys capital structure, then it will decrease. Keywords: salesgrowth, non-debt tax shield, debt servicecapacity, profitabilityandcapitalstructure  
ANALISIS PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, KOMISARIS INDEPENDEN DAN KONSENTRASI KEPEMILIKAN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE Yeni Handayani, 10.05.52.0047; Indarti, MG. Kentris
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
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Intellectual capital has a very important role in enterprise and strategic. Intellectual capital represents a valuable resource and the ability to act based on knowledge. This study aims to examine and analyze the effect of firm size, firm age, independent commissioner and the concentration of ownership of the intellectual capital disclosure. The population in this study are all companies listed on the Indonesia Stock Exchange in 2012. Sampling technique is purposive sampling. Based on purposive sampling obtained a sample of 68 companies. The data analysis technique used is multiple linear regression analysis. Based on the test results it can be concluded that the positive effect of firm size on the disclosure of intellectual capital. The larger the company the greater the attention of stakeholders as social and economic impact to the environment. Therefore, more and more companies are required to report information including disclosure of intellectual capital. Other independent variables such as age of the firm, an independent commissioner and ownership concentration proved statistically no significant effect on intellectual capital disclosures. Keywords: firm size, firm age, independent commissioner, the concentration of ownership and intellectual capital disclosure 
PENGARUH MODAL INTELEKTUAL DAN TINGKAT PERTUMBUHAN MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009-2013 Indra Tri Susharyono, 10.05.52.0181; Indarti, MG. Kentris
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
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This study aims to determine the effect of intellectual capital and intellectual capital growth rate of the companys financial performance. Intellectual Capital is the companys assets in the form of intangible assets that can be used as a corporate value creation. In Indonesia, the disclosure and reporting of intellectual capital is still limited so indirectly may mislead users of financial statements related to the companys financial performance assessment. The population in this study is a manufacturing company that is listed on the Indonesia Stock Exchange (IDX) in the period 2009 - 2013 The sample in this study were taken by purposive sampling method. Data were analyzed by using Partial Least Square (PLS). These results indicate that the variables of intellectual capital (VACA, VAHU, STVA) positive effect on performance (ROA, ATO, EPS), variable intellectual capital has positive influence on performance t + 2 (ROA_2, ATO_2, EPS_2), the variable growth of intellectual capital (ROGIG) does not affect the performance of t +2 (ROA_2, ATO_2, EPS_2).Keywords: intellectual capital, financial performance, Partial Least Square (PLS)
PENGARUH GOOD CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN YANG MENGIKUTI PROGRAM CORPORATE GOVERNANCE PERCEPTION INDEX DAN TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2010-2012 Ahmad Hasan Deni Prakasiwi, 10.05.52.0133; Indarti, MG. Kentris
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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Implementation of good corporate governance (GCG) is needed to maintain public confidence in the consistency and a company. This study aims to examine and analyze the effect of good corporate governance, ownership structure and firm size on firm performance. The population in this study are all programs that follow the companys corporate governance index preception CGPI 2010-2012. Sampling technique is purposive sampling, sampling. Based on purposive sampling obtained a sample of 52 companies. Data analysis technique used is multiple linear regression analysis. Based on the test results it can be concluded that the positive effect of good corporate governance on firm performance (ROA). Good corporate governance can increase the confidence of investors to invest that will also have an impact on the companys performance improved. Managerial ownership structure negatively affect firm performance (ROA). The level of managerial ownership is too high agency problems due to conflicts of interest between managers and shareholders of the company will decrease the performance of the company. Firm size has no effect on firm performance (ROA). This means that the size of the companies had no effect on the level of performance of the company.Keywords: corporate governance, ownership structure, company size and company performance
PENGARUH PROFITABILITAS, CURRENT RATIO, LEVERAGE, FIRM SIZE TERHADAP EFFECTIVE TAX RATE DAN NILAI PERUSAHAAN Natalia Kristiani Turnip, 11.05.52.0012; Indarti, Mg. Kentris
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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The study examines the effect of profitability, current ratio, leverage and firm size on effective tax rate and firm value. This research was conducted at the Indonesian Stock Exchange by using a go public manufacturing company as the unit of analysis.The sampling method used purposive sampling with the observation period from 2009 to 2012. This study is free from the normality test and the classical assumption test. These result showed that profitability has a positive and not significant impact on effective tax rate. Current ratio and leverage has a negative and not significant impact on effective tax rate. Firm size has a negative and significant impact on effective tax rate. Profitability and firm size has a positive and significant impact on firm value. Current ratio has a negative and not signficant impact on firm value. The latest results show that leverage and effective tax rate has a positive and not significant impact on firm value.Keywords: Firm Value, Effective Tax Rate, Profitability, Current Ratio, Leverage, and Firm Size
PENGARUH ASET PAJAK TANGGUHAN, DISCRETIONARY ACCRUAL, LEVERAGE, UKURAN PERUSAHAAN, DAN PERENCANAAN PAJAK TERHADAP PRAKTIK MANAJEMEN LABA Ika Mayangsari, 11.05.52.0132; Indarti, MG. Kentris
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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This study aims to analyze and provide empirical evidence of the influence of deferred tax asset, discretionary accrual, leverage, company size, and tax planning to the earnings management. This research uses secondary data got from annual report published in www.idx.co.id and data from Indonesian Capital Market Directory (ICMD). Populations of the research are manufacturing companies listed on Indonesia Stock Exchange from 2011-2013. Samples were selected by using purposive sampling method. There are 208 observations that will examined by logistic regression analysis. The result shows that deferred tax asset have negative and not significant effect to the earnings management, discretionary accrual have negative and not significant effect to the earnings management, leverage have negative and significant effect to the earnings management, company size have positive and significant effect to the earnings management, tax planning have positive and not significant effect to the earnings management. Keywords: Deferred Tax Asset, Discretionary Accrual, Leverage, Company Size, Tax Planning, and Earnings Management
PENGARUH RETURN ON ASSETS, LEVERAGE, CORPORATE GOVERNANCE, DAN KARAKTER EKSEKUTIF TERHADAP TAX AVOIDANCE Akbar Hadi Winoto, 11.05.52.0170; Indarti, MG. Kentris
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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This research aimed to exam the impact of financial statement indicator to tax avoidance. ROA, leverage, corporate governance, and the executive character were used as an independent variable which were assumed have an impact to tax avoidance (dependent variable) proxied by Cash Effective Tax Rates (CETR). This research do on registered company in Corporate Governace Perception Index (CGPI) on 2011 – 2013 period with 60 observation data for 3 years and the elected company become a sample on this observation its 37 company. The sample collection techniques conducted of purposive sampling. Analysis of the data used is double linear regression analysis test. Tax evasion it’s the way for saving the tax action when still in the corridor of the law. Result of this observation showing if that variable ROA its take a positive effect its not significant to tax avoidance, leverage witch the negative effect to significant tax avoidance, Corporate Governance have a negative effect to tax avoidance and the executive negative character react its not significant to tax avoidance. Advice for researchers next to add of other variables that not yet used and the variable is having contribution in affecting tax avoidance.Keywords: Tax Avoidance, Return On Assets, Leverage, Corporate Governace and Executive Character
Co-Authors 04.05.52.0074 Hendra Kurniawan 06.05.52.0100 Hendra Imam Saputra 08.05.52.0076 Cicik Armita 08.05.52.0077 Fauzia Oktavia Menawati 08.05.52.0078 Tri Seftiana 08.05.52.0079 Yuliana 08.05.52.0097 Abimael Setyo Prabowo 08.05.52.0169 Dewi Yuni Astuti 08.05.52.0197 Stepanus Kuncoro 09.05.52.0069 Rina Mukti 09.05.52.093 Dewi Mayasari 10.05.52.0047 Yeni Handayani 10.05.52.0125 Indah Nurhayati 10.05.52.0129 Lusi Extaliyus 10.05.52.0133 Ahmad Hasan Deni Prakasiwi 10.05.52.0151 Nurfi Ainush Shofa, 10.05.52.0151 10.05.52.0168 Fandi Nur Hendrawan 10.05.52.0181 Indra Tri Susharyono 11.02.52.0039 Siti Nasrofah, 11.02.52.0039 11.05.52.0012 Natalia Kristiani Turnip 11.05.52.0052 Diah Ayu Agustin L, 11.05.52.0052 11.05.52.0076 Nurul Laila, 11.05.52.0076 11.05.52.0110 Nilam Maulida Hapsari, 11.05.52.0110 11.05.52.0132 Ika Mayangsari 11.05.52.0135 Faizal Mochamad, 11.05.52.0135 11.05.52.0170 Akbar Hadi Winoto, 11.05.52.0170 12.05.52.0040 Septi Zaerina Eliza R., 12.05.52.0040 12.05.52.0141 Milawati, 12.05.52.0141 12.05.52.0189 Addienda Kamilia Insani, 12.05.52.0189 12.52.02.0180 Mukaromah, 12.52.02.0180 Achmad Badjuri Achmad Badjuri Achmad Badjuri Adinda, Tasya Agus Suharno Agustina, Belinda Akbar Hadi Winoto, Akbar Hadi An-Nisha Dewi Puspaningrum Andani Parameswari, 12.05.52.0223 Angga Eka Saputra, 12.05.52.0072 Angga Eka Saputra, 12.05.52.0072 Anggraeni, Arista Widya Aquilla Nency Ditya Arimbi, Roro Ayu Dewi Arini Hidayati, 13.05.52.0183 Arini Hidayati, 13.05.52.0183 Bangun, Aldo Kristona Chika Adelia Agustin Devina, Bernadetta Eka Mega Puspita Rahayu, 13.05.52.0022 Eka Mega Puspita Rahayu, 13.05.52.0022 Erliva Oktavita, 11.05.52.0016 Erliva Oktavita, 11.05.52.0016 Evania, Linda Febrina Hary Putri, 14.05.52.0089 Hermawati, Pramusinta Iis Fitriani, 13.05.52.0203 Iis Fitriani, 13.05.52.0203 Ika Rachmawati Isaura Tribuana Puteri, 14.05.52.0250 Jacobus Widiatmoko, Jacobus Joel Pardin Malau, 14.05.52.0182 Kartika Andi Kurniasari, Almanda Kurniawati, Thalia Arum Liviana, Audymia Loriennita Agustina S Luluk Muhimatul Ifada Lusi Extaliyus Malau, Joel Pardin Muhammad Fauzan Mulyo Budi Setiawan Mulyo Budi Setiawan napitu, ike oktavia Novi Kurniawati Novia Kurniawati, Puji Novita Puspita Shanti Nungki Pradita Nurasih Yuni Utami, 12.05.52.0122 Nurasih Yuni Utami, 12.05.52.0122 Olivia Nadia Lisa Febriyani, 13.05.52.0205 Otty Trisari Trisari Prastyanti, Tessa Rachel Pratiwi, Annisa Anjani Puji Novia Kurniawati, 12.05.52.0069 Puji Novia Kurniawati, 12.05.52.0069 Rahmatika Yunita, 13.05.52.0102 Rahmatika Yunita, 13.05.52.0102 Rizka Dyah Lukitasari, 14.05.62.0003 Rizka Dyah Lukitasari, 14.05.62.0003 Ruri Prahesti, 13.05.52.0230 Ruri Prahesti, 13.05.52.0230 Sari, Kiki Evita Kenada Setyowidi, Meriana Nur Silviana Fauziah, 13.05.52.0120 Silviana Fauziah, 13.05.52.0120 Susana Dewi Astutik, 13.05.52.0234 Susana Dewi Astutik, 13.05.52.0234 Tian Ariyanto Tri Ambarwati Uky Megawati, 14.05.62.0009 Uky Megawati, 14.05.62.0009 Ulfa Fauzi Jamalallail Viona Adikasiwi Vista Anggraeni, Anindita Vivi Dela Safindah, 14.05.52.0252 Vivi Dela Safindah, 14.05.52.0252 Vivi Nur Malasari, 14.05.52.0248 Widiatmoko, Jacobus Winda Zuliyanti, 14.05.62.0005 Winda Zuliyanti, 14.05.62.0005 Yohanes Yohanes