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PENGARUH GOOD CORPORATE GOVERNANCE, LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA (Studi pada Perusahaan Publik yang Termasuk Dalam Pemeringkatan CGPI Tahun 2013-2016) Silviya Yenni Marsela, 13.05.62.0013; Maryono, Maryono
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 is to examine and analyze the influence of good corporate governance, Leverage, profitability and company size to earnings quality. The population is the entire company included in the CGPI ranking for the period of 2013-2016. Sampling technique using purposive sampling. The sample criteria in this study are (a) Companies that follow CGPI ranking in 2012-2016. (b) Companies listed on the Stock Exchange (c) The Company earns a positive profit. Analyzer used is multiple linear regression. The results of the analysis can be concluded that: Good corporate governance positive effect on earnings quality. Leverage has no effect on earnings quality. Profitability has no effect on earnings quality. Company size has a positive effect on earnings quality.Keywords: Good Corporate Governance, Leverage, Profitability, Firm Size and Earnings Quality
ANALISIS FAKTOR–FAKTOR YANG BERPENGARUH TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2013-2015) Endah Setyo Anjarwati, 13.05.52.0047; Maryono, Maryono
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

This study aims to determine the effect of Audit Comitte, The Independent Commissioner, Other Public Shareholders, Profitability, and Size of Tax Avoidances at manufacture companies which listed in the Indonesia Stock Exchange. The population on this research is all manufacture company in the Indonesia Stock Exchange in 2013 - 2015. The sampling technique used was purposive sampling. The analytical tool was used is Multiple Regression Analysis. Partial results of this study show the Audit Comitte, The Independent Commissioner, Other Public Shareholders, Profitability of significant negative effect on tax avoidances while variable Size of significant positive affect the tax avoidances.Keywords: Audit Comitte, The Independent Commissioner, Other Public Shareholders, Profitability, and Size of Tax Avoidance
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP BELANJA MODAL (Studi Kasus Pemerintah Kabupaten/Kota di Provinsi Jawa Tengah Tahun 2013-2015) Ichda Septi Maulika, 14.05.52.0249; Maryono, Maryono
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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This Study aimed to analyze the factors that affect the capital expenditure. The independen variables this study the are original revenues, general allocation funds, profit sharing funds, and the rest of budget financing. The population in this study is the budget realization report of all districts/cities in central jawa province obtained from the Central Statistics Agency of Semarang city and the financial inspection body of Republic Indonesia representatives of Central Java year 2013-2015. Samples included in this research criteria as much 98 out of 105 file. By using purposive sampling. The method of data analysis used in this research is descriptive analysis and multiple linear regression analysis. The result of this study indicate that the original revenues have a positive and significant impact on capital expenditure, general allocation budget have a positive and significant impact on capital expenditure, revenue sharing has a positive and significant impact on capital expenditure, and the remaining budget financing has a negative and insignificant effect on spending capital.Keywords :Local Revenues, General Allocation Budget, Revenue Sharing Funds, The Rest The Budget Financing, Capital Expenditure.
PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN FISKUS, SANKSI PERPAJAKAN DAN LIGKUNGAN WAJIB PAJAK BERADA TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA SEMARANG BARAT Dewi Wahyu Lestari, 12.05.52.0038; Maryono, Maryono
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 examined the effect of taxpayer awareness , quality of service tax authorities, tax penalties , taxpayers and the environment are the Taxpayer Compliance in KPP Pratama Semarang Barat. This research was done in KPP Pratama Semarang Barat. Data were obtained from 99 respondents who are registered as individual taxpayer on KPP Pratama Semarang Barat. By using multiple linear regression techniques. the results showed that awareness of the Taxpayer, the quality of service tax authorities, tax penalties, and environmental Taxpayers are significant effect on the individual taxpayer compliance in Semarang.Keywords: Taxpayer Awareness, Quality Of Service Tax Authorities, Tax Sanction, Taxpayer’s Residency Environment
PENGARUH SOSIALI PERPAJAKAN, PELAYANAN FISKUS, SANKSI PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI (Studi Kasus Pada Wajib Pajak Orang Pribadi Non Karyawan Yang Terdaftar di KPP) Iis Alafiyah, 11.05.52.0047; Maryono, Maryono
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 study aimed to analyze the effect of tax socialisation, fiskus service, tax penalties, awareness taxpayers, tax knowledge, and tax verification to obidience of individual taxpayers. The population in this study is the population in this study are all individual taxpayers who perform independent activities listed on KPP Batang. Methods of data analysis used in this study were using multiple linear regression analysis to test the hypothesis using the t test. Before using multiple regression analysis, to test the validity, reliability, normality, classical assumption test and multiple regression. The results showed that the socialization of tax and service tax authorities had no significant effect on tax compliance. While tax penalties, consciousness of paying taxes, tax knowledgae of significant positive effect on tax compliance.  Keywords: Socialization Tax, Service Tax Authorities, Tax Penalties, Awareness Taxpayers, Knowledge of Tax, Obidience Tax Payers
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI PAJAK DAERAH (Studi Kasus Pada Kota Dan Kabupaten Di Propinsi Jawa Tengah Tahun 2009 - 2014) Easy Natalia, 08.05.52.0017; Maryono, Maryono
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 is a study that evaluated the effects are affecting reception Regional Tax on city and regency in Central Java Province . Local Tax is one source of local revenue for carrying out local development . Each year the amount of local taxes in each of the City and County of fluctuation. Thus , the authors are interested in researching more about the influence of Total Population , income per capita , the number of tourists , and Number of Awards to Local Tax receipts in the city and regency in Central Java Province. In this study, the data collection is done by documentation, which collects records / data required under the research to be conducted from the office / offices / agencies or institutions (Suharsimi Arikunto, 2002). Reports related to tax income relating to the area of population, income per capita, the number of tourists, and the number of hotels. Secondary data were obtained from official documents issued by relevant authorities. The results of research and discussion obtained, that the coefficient of determination in this study was obtained by the value of Adjusted R Square of 0.822 which means that 82.2% of local tax variation influenced by variables of population, income per capita, the number of tourists and the number of hotels. While the remaining 17.8% of the variation of local taxes can be affected by other variables.Keywords: Local Taxes, Total Population, income Per Capita, The Number Of Tourists, Population
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2015 Gresella Junita Samosir, 13.05.52.0177; Maryono, Maryono
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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This study aims to determining the effect of fixed tangible asset, Profitability, Growth and likuidity on capital structure at manufacture company listed in Indonesian Stock Exchange 2012-2015. A kind of data used in this research is of secondary data, this data obtained from financial statement in IDX Data analysis technique used is multiple linear regression analysis. The method used is purposive sampling with set four years is 2012-2015 The results of this study show that fixed tangible assets and Likuidity significant positive correlation to capital structure. Profitability and Growth significantly negative to the capital structure.Keywords: Fixed Tangible Asset, Profitability, Growth, Likuidity and Capital Structure
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode Tahun 2012 – 2014) Nemia Kulamega Abugau, 11.05.52.0209; Maryono, Maryono
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 aims to identify and analyze the effect of firm size, institutional ownership, dividend policy and the free cash flow to debt policy. The research sample with the criteria that have been determined acquired a total of 17 manufacturing companies that go public in Indonesia Stock Exchange for 3 years, so the data is processed as many as 51 data. Methods of research data analysis using linear regression. The test results showed that there was a positive effect but significant correlation between the size of the company against debt policy, there is a negative effect but not significant between institutional ownership of the debt policy, there is a negative effect but not significant between dividend policy on debt policy, and there is a positive effect but not significant between free cash flow for debt policy. Keywords: Company Size, Institutional Ownership, Dividend Policy, Free Cash Flow, Debt Policy
DETERMINAN AGRESIVITAS PAJAK PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Rahma Syawari Mustika, 12.05.52.0045; Maryono, Maryono
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 analyze the effect of firm likuidity, leverage, independent commissioner, audit committe, and size to aggressiveness taxes. The object of this study is on the Mining Company listed on the Indonesia Stock Exchange (IDX) 2010-2014. The sampling method used is purposive sampling the study period of 2010 throuhgt 2014. The data analysis technique used is multiple linear regression. The results of this study indicate that the hypothesis testing showed that the variable Liquidity and Independent Commissionerhad positive effect and no significant to the Aggressiveness Taxes. Whereas Leverage, Audit Commite and Size has positive effect and significant on Aggressiveness Taxes.Keywords: Liquidity, Leverage, Independent Commissioner, Audit Committe, Size, Aggressiveness Taxes
PENGARUH DEBT TO EQUITY RATIO, EARNING PER SHARE, PRICE EARNING RATIO, RETURN ON ASSET TERHADAP HARGA SAHAM PADA PERUSAHAAN LQ 45 TAHUN 2014-2016 Desty Rachmawati, 13.05.52.190; Maryono, Maryono
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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Abstract

This study aims to examine and analyze influence Debt to Equity Ratio (DER), Earning Per Share (EPS), Price Earning Ratio (PER), Return On Asset (ROA) to the price of shares listed on the company LQ 45. The population in this study are all companies listed on the Indonesia Stock Exchange joined in the Company LQ 45 in 2014-2016. The sampling technique was done by purposive sampling. Based on the purposive sampling obtained a sample of 135 companies for 3 years and was elected to the study sample as many as 93 companies. The data anlysis technique used is multiple regression analysis. The reesults showed that each variable has a different effect, namely Debt to Equity Ratio, Earning Per Share and Price Earning Ratio provide a positive and significant effect on stock price. Return on Asset a negative influence on stock. The conclusion of this study indicate that the regression model is formed by the independent variable Debt to Equity Ratio (DER), Earning Per Share (EPS), Price Earning Ratio (PER), Return on Asset (ROA) can be used to predict the price of shares in the publicly traded company listed on the Indonesian Stock Exchange (BEI) in the Company LQ45.Keywords: Debt to Equity (DER), Earning Per Share (EPS), Price Earning Ratio (PER), Return on Asset (ROA), and Stock Price
Co-Authors 07.05.52.0041 Aswatul Khasanah 08.05.52.0017 Easy Natalia, 08.05.52.0017 08.05.52.0148 Ninda Triana 08.05.52.0179 Fuad Hasan 08.0552.0028 Zumroatun Akyuni 0835030714 Masroka Priyo Utomo 0835030718 Unik Wiyarsini 0835030726 Ambar Mulyani 09.05.52.0040 Bhaskoro Adhi Nugroho 09.05.52.0114 Rizky Nur Saputra 09.05.52.0140 Kurnianto Nur Utomo 09.05.52.0173 Nur Inayah 10.05.52.0021 Yuni Puji Astutik 10.05.52.0051 Yogi Agustio Sayogo, 10.05.52.0051 10.05.52.0064 Andi Utomo 10.05.52.0082 Ade Imamul Muwachidin 10.05.52.0138 Eny Widayani 10.05.52.0139 Tukirah 10.05.52.0160 Dhanis Harsetiadi 10.05.52.0207 Galih Raharjo 11.05.52.0209 Nemia Kulamega Abugau, 11.05.52.0209 11.05.62.0001 Andryana Riajayanti 12.05.52.0038 Dewi Wahyu Lestari, 12.05.52.0038 12.05.52.0045 Rahma Syawari Mustika, 12.05.52.0045 12.05.52.0116 Dwi Nofiana, 12.05.52.0116 12.05.52.0165 Endrix Wibowo, 12.05.52.0165 12.05.52.0184 Wahyuning Astuti, 12.05.52.0184 Aan Kurniawan Achmad Badjuri Addiani, Intan Cahya Aditya, Dina Mei Eka Aditya, Dina Mei Eka Adiyanti, Yosua Ayu Afiani, Nur Afif Irwan Septiandy, 15.05.52.0006 Afrina, Rina Agam, Beryaldi Agus Budi Santosa Agus Haryanto Agus Prastiono, 12.05.52.0079 Agus Prastiono, 12.05.52.0079 Agzistasari, Anggun Ahlan Ghanim Ahmad Arifi, Ahmad Ahmad Syarif Aiman, Ghiyats Ajeng Laliddya N, 12.05.52.0105 Ajeng Laliddya N, 12.05.52.0105 Akhlis Rizza, Muhammad Akkapin , Suppaphorn Al Fath , Ayatullah Muhammadin Albino Da Cruz Dos Santos, 12.05.52.0051 Albino Da Cruz Dos Santos, 12.05.52.0051 Alfiana, Rinta Ali Ma’sum, Muhammad Alibasjah I Soedjarno Alvi Rosyidi Amalia Nur Anifah Amie Kusumawardhani, Amie Amintamah, Novia Nur Nurul Amiruddin Amiruddin anasril, anasril ANISAK KURNIASIH Apriyanto, Rahmat Ardhianto Adhi Nugroho, Ardhianto Adhi Ari Bowo, Dedi Aria Wirawan Artika, W. Asriyani, Asriyani Astuti, Ninik Puji Athina Novi Hapsari, 14.05.52.0084 Atik Widarti, 12.05.52.0125 Atik Widarti, 12.05.52.0125 Aufa, Dicky Rasyid Ayunisa, Dini Arifa Aziz, Mukhlis Abdul Azizah, Nilna Azizah Baharuddin Baharuddin Bambang Moyoretno, Bambang Bambang Sutedjo Bamualim, Mubarak Barabud, Rifqi Muhammad Batara Daniel Bagana Bramanthyo Heru Wahyudi, Bramanthyo Heru Budi Warsito Budiana, Mega Nora Bustami Bustami Cahyaningsih, Nur Putri Candra Kusumawati, 16.05.62.0039 Dakusta Puspitasari, Dakusta Darno, Darno Dermawan, Dermawan Destrinelli Destrinelli Desty Rachmawati, 13.05.52.190 Desty Rachmawati, 13.05.52.190 Devi Irianti Lestari, 14.05.52.0134 Dianisa, Lelva Dina Mei Eka Aditya, 14.05.52.0238 Dina Mei Eka Aditya, 14.05.52.0238 Dina Restuti Dewi, 13.05.52.0169 diyah, halimatussa Dwi Wahyudiarto Dwiana, Nida Dwiyasmono Dwiyasmono Edy Kurniawan, Edy Eka - Sastrawati Eko Kuntarto Elpiani Br Sitepu, 14.05.62.0016 Elpiani Br Sitepu, 14.05.62.0016 Endah Setyo Anjarwati, 13.05.52.0047 Endah Setyo Anjarwati, 13.05.52.0047 Fahrianoor Fahrianoor Faizi, Meena Fatimah, Anik Zuhriatul Febriana Kiranti, 14.05.52.0008 Fera Estiana, 15.05.52.0160 Ferina Intan Lutfia, 14.05.52.0256 Ferry Hermawan Firda, Jihan Zulfia Firdaus Firdaus Fitri, Ridha Fitria, Ade Fitrian, Achmad Fuad Muhammad Furi Mutiara Nugraheni, 15.05.62.0016 Ghanesia Istiani , Hari Gresella Junita Samosir, 13.05.52.0177 Gresella Junita Samosir, 13.05.52.0177 Gunawann, Cynthia H, Tri Mulyono Hadi Susilo, Sugeng Hafiduddin Hafiduddin Hansanontha , Pataree Haq, Izhar Amirul Harini Harini Haritsa, Rifda Tsaqifarani Hartuti Purnaweni Haryanti Putri Rizal Hasbi, Ibnu Malkan Hasri Hasri Hastini, Frizka Dwi Hastuti, Ita Sri Hendra Budiono Heni Pujiastuti Herbawani, Chahya Karin Herlambang, Tri Mulyono Herliana, Fitria Hidayat, Muhtar Sofwan Hidayat, Teguh Rakhmat Hidayati, Fatma Laila Husaini, M. Ichda Septi Maulika, 14.05.52.0249 Ichda Septi Maulika, 14.05.52.0249 Iis Alafiyah, 11.05.52.0047 Iis Alafiyah, 11.05.52.0047 Ika Ulinuha Aditia Swari, 15.05.52.0324 Imam Ghozali Imam Prasetiyo, 12.05.52.0103 Imam Prasetiyo, 12.05.52.0103 Indah Yulitasari, 12.05.52.0019 Indah Yulitasari, 12.05.52.0019 Indra Mahyudi Indriani, Farida Maya Intan Cristiana, 13.05.52.0236 Irawan, Anugrah Septiadi Irfan Ali Mustofa, 14.05.52.0160 Iwan Dini Izzan Arif Hutomo Januardy, Uray Jordi, Jordi Jufri, Reza Muzzamil Kamaluddin, Muh Arif Karsan, Karsan Khabib Mustofa Khairani, Mutiara Khairunnisa Khairunnisa Khairunnisak Khairunnisak, Khairunnisak Kismartini Kismartini Koestantono, Koestantono Krisbianti, Dian Kristiandi, Kiki Kriswanto Kriswanto, Kriswanto Kuncoro, Achmad Isro' Kuncoro Kurniasih, Dede Dwi Kurniawati, Vira Laksono Trisnantoro Lara Sati, Ane Gempita Lazuardi , Lazuardi Lazuardi Lazuardi Lely Nurma Jayanti, 13.05.62.0026 Lely Nurma Jayanti, 13.05.62.0026 Lestari, Maharyati Puji Lukman Hakim Lutviyani Indasah, 15.05.52.0248 M. Imad Abdul Majid, 13.05.52.094 M. Imad Abdul Majid, 13.05.52.094 Ma'rif, Samsul Mahathir Muhammad Mahyudi S, Indra Mangililo, Richard Costantin Mariahni, Mariahni Desnawati Sipayung Markoni Markoni Marlina Ummas Genisa Maulana, M Azhar Mega Andani Putri, 13.05.52.0052 Merdekawati, Dewi Midiyanto, Midiyanto Miftah Hur Rahman Zh Moeslim, Yulia Jayaputri Mohammad WIJAYA Muhammad , Fuad Muhammad Abdul Latif, 15.05.52.0342 MUHAMMAD ALI Muhammad Husaini Muhammad Ridwan Muhammad Usman, Muhammad Muhammad Wakhid Musthofa Muharam, Samahuddin Muharram, Muharram Mukti, Waluyo Muniri Muniri, Muniri Muslih, Muhammad Zain Mu’awanah, Elfi Nasir, Akbar Neagara, Mohammad Sulthon Ngadimin Ngadimin Nicola, Rahmad Nanda Nindia, Yuni Nisa, Sahratun Noor Hidayati Noviyanti, Silvia Noviyanti, Silvina Nugroho, Agung Nuha, Zaki Ulien Nur Aliyah, 15.05.52.0309 Nur Anna, Dian Nur Hikmah, Isna Mutiara Nurhaban, Nurhaban Nurhasanah, Devi Nuriza, Nuriza Nurjan, Syarifan Nurjannah, Darul Nurul Fatimah Yunita Nusantara, Surya Dharma Oktaviannor, Tomi Onny Imanuella Gunawan, 15.05.62.0013 Pamela, Issaura Sherly Prabantariksa, Mahelan Pradana, Anggara Apriyan Pradana, Julius Gaharu Pradana, Mochammad Rifki Purbadia, Maria Christina Purwa Saputra, Datep Purwanta, Eunike Meta Purwanto, Purwanto Putra Setiawan, Ricky Sheldy Putra, Abimanyu Septian Triyananda Putra, Mokhamad Rifky Putri, Syachna Maheswari Rahman Halim, M. Arief Ramadhani , Annisa Ramdiansyah, Feri Rejokirono, Rejokirono Resi, Laras Ambika Riki Andriyani Riris Ning Pambudi Untari, 14.05.62.0030 Riris Ning Pambudi Untari, 14.05.62.0030 Riyaningsih, Etik Riyantika, Era Riza Hadikusuma Rizky Zulfa Rihhadatul Aisy, 14.05.52.0272 Rokhmawan, Sonnie Rosyadi, Akhmad Fikri Roujesy, Roujesy Rully Rahadian Runggeari, Maria Shely S Siswanto S, Indra Mahyudi Saebani Saebani, Saebani Saifullah Saifullah Salis Irvan Fuadi Samino, M. Francine Avanti Sangkhawan, Thammanoon Sangsongko, M Agus Santosa , Agus Budi Sapti Dwi Mukti, 15.05.52.0320 Saputra, Dellen Saputra, Mulpi Iman Sari, Trianita Sasmita, Nur Mala Selvianti Selvianti Septi Wulandari Santoso, 15.05.52.0351 Septiyani , Eka Shalihat, Annisa Kurnia Silvina, Silvina Silvina, Silvina Noviyanti Silviya Yenni Marsela, 13.05.62.0013 Silviya Yenni Marsela, 13.05.62.0013 Sinaga, Marlina Siswanto Rawali Slamet MD, Slamet SP, MSi, Maryono sri indriani harianja Sri Wulandari Suasungnern, Sineerat Subarkah, Danang Suci Hayati Sudharto P Hadi Sudirman, Maman Sugiarti Sugiarti Suhaemi Suhaemi, Suhaemi Sunarti Surajiman Surajiman Syachna Maheswari Putri, 15.05.52.0353 Syamsiar, Syamsiar Syukroni, Azid Syukur, Syukur Taharuddin Taharuddin Tri Mulyono H, Khairunnisak Tri Retnaningsih Soeprobowati Tri Septiyantono, Tri TRI SUTRISNO Tri Windari Tyas, Nur Endah Wahyuning Ulfa Puji Utami, 13.05.52.0114 Ulfa Puji Utami, 13.05.52.0114 Ummu Sholihah Umy Zahroh, Umy Urabi, Debby Utomo, Muhammad Irfandi Cahyo VMS, Dhara Yulita Wahyu Candra, 14.05.52.0262 Whidiyanto, Purwo Widawati, Setya WIDIATMOKO, Jakobus Widjajaatmadja, Dhody AR Widjonarko . 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