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All Journal Jurnal Bisnis dan Ekonomi Students´ Journal of Accounting and Banking Proceeding SENDI_U Jurnal Riset Akuntansi Politala
Tjahjaning Poerwati
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Economics, Econometrics & Finance Education

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FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS Wahyu Anggraeni, 08.05.52.0110; Poerwati, Tjahjaning
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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This study aims to determine the factors that influence the illingness to pay taxes. Five variables:Awareness Paying Taxes, Knowledge and Understanding of Tax Regulation, Perceptions  0of the effectiveness of the tax system and used as predictors of service tax authorities that affect willingness to pay taxes.The study was conducted in Semarang Central LTO 2. The samples used as many as 100 individual taxpayers with free job. Questionnaire instrument used for data retrieval research. Multiple linear regression analysis techniques are used for hypothesis testing. The analysis Paying Taxes awareness is also a positive influence on willingness to pay taxes. Knowledge and Understanding of Tax Rules taxpayer positive influence on willingness to pay taxes. Perception of the effectiveness of the tax system is also a positive influence on willingness to pay taxes and service tax authorities have a positive influence on willingness to pay taxes.Keywords: Awareness of tax paying, knowledge and  nderstanding, the effectiveness of the tax system, tax authorities will pay the service tax.
PENGARUH CAR, NPL, BOPO DAN LDR TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN Heri Asmara, 07.05.52.0137; Poerwati, Tjahjaning
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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This study aims to determine the effect of CAR, NPL, BOPO, and LDRagainst the stock price.The sample in this study are listed banking companies on the Indonesia Stock Exchange in 2008-2010. Sampling technique using a purposive sampling technique (judge mental sampling) or sampling with certain criteria. Hypothesis testing is done using multiple linear regression.These results indicate that: CAR and NPL significant positive effect on stock prices, while BOPO and LDR have no significant positive effect on stock prices.Keywords: CAR, NPL, BOPO, LDR and Stock Price  
PENGARUH ARUS KAS OPERASI, KEBIJAKAN HUTANG, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN Aprilia Dina Isnawati, 08.05.52.0180; Poerwati, Tjahjaning
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This research is a research that examined the effect and analyze the cash flow operating, debt policy, profitability and size of dividend policy at a manufacturing company that go public in Indonesia.The population in this research are all listed manufacturing companies in Indonesia Stock Exchange (BEI) in 2008 to 2010. Sampling technique using a purposive sampling with the following criteria: (1) Manufacturing companies listed on the Stock Exchange and publish audited financial statements are consistent and complete in 2008-2010. (2) The financial statements using the currency of Indonesia. (3) Manufacturing companies that distribute dividends in a row. (4) The company manufactures a berutrut net profit in a row. (5) all required data for this study are comprehensive. According to established criteria contained 36 samples. Analysis technique used is multiple regression analysis.The results of this study indicate that the operating cash flow positive and marginally significant and positive influence  ignifikansehingga profitability can be used to predict the dividend policy. Meanwhile, debt policy and the negative effect of firm size is not significant and therefore can not be used to predict the dividend policy.Keywords: Dividends, Cash Flow Operating , Debt Policy, profitability, size
FAKTOR – FAKTOR KEMAUAN MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS DI KPP SEMARANG BARAT Ayu Sulistiawati, 08.05.52.0081; Poerwati, Tjahjaning
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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The willingness of taxpayers to pay taxes is essential in the tax revenue. Cause of a lack of will among other things is a principles of taxation, namely that the results of indirect taxation enjoyed by the taxpayer. This research aims to find empirical evidence of factors that influence the willingness to pay taxes. Factors that influence the willingness to pay predictable taxes, are: awareness of tax paying, knowledge and understanding of tax laws, and a good perception of the effectiveness of the tax system.Research sample is the taxpayer who performs in KPP Pratama Semarang Barat. The research was conducted by distributing questionnaires to the respondents of the study. Statistical methods used to test variables is multiple linear regression study.Keywords: Willingness to Pay Taxes, Awareness of Tax Paying, Knowledge and Understanding of Tax Laws, and a Good Perception of the Effectiveness of the Tax System
FAKTOR PAJAK DAN FAKTOR LAIN TERHADAP TINGKAT HUTANG PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE TAHUN 2008-2010 Anastasia Windarti, 09.05.52.0007; Poerwati, Tjahjaning
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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As a developing country, Indonesia shows a quite interesting phenomenon, which was the high rate of debt of many companies in Indonesia. This fact shows that the policy of leverage plays an important rule for the viability of the company. The main purpose of this research was to test empirically, any factors that influence the leverage for there are still inconsistence research results from the prior study.This study in addition to using this research tax factors that consisted of Corporate Tax Rate, and Non-Debt Tax Shield, influencing the leverage, and also predict other factors that influencing the leverage, which are Investment Opportunity Set (IOS), Profitability and Past Debt.Research object (samples) are about 90 manufacturing companies with period 2008 to 2010. Sample collection techniques is using porposive sampling. Data are tested by using multiple linear regression.The result of the study shows that the Investment Opportunity Set and Past Debt has significant positive effect on the Leverage. Corporate Tax Rate and Non-Debt Tax Shield had no significant positive effect on the Leverage, while Profitability had no significant negative effect on the Leverage.Keywords: Leverage, Corporate Tax Rate, Non-Debt Tax Shield, Investment Opportunity Set (IOS), Profitability, Past Debt.
PENGARUH ELEMEN PEMBENTUK INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN Dani Nugraha Putranto, 09.05.52.0119; Poerwati, Tjahjaning
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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The purpose of this study was to examine the effect of the elements principal Intellectual Capital is measured by the Value Added Intellectual Coefficient (VAICTM), which has a component of Value Added Capital Employed, Value Added Human Capital and Structural Capital Value Added to the companys financial performance is proxied by Return on Assets and return On Equity. The object of this study is a banking company listed on the Indonesia Stock Exchange in 2007-2011. Sampling technique in this study using purposive sampling method, we obtained 105 samples of observational data from 21 banking companies listed in Indonesia Stock Exchange during the years 2007 to 2011. In the present study examined the effect of Intellectual Capital (VAICTM) and the three elements of the financial performance by using multiple regression analysis. The results showed that there is a positive influence on Intellectual Capital (VAICTM) and the constituent elements of Value Added Capital Employed, Structural Capital Value Added to the financial performance of Return on Assets and Return On Equity. For the Human Capital Value Added element there is no effect on return on assets, but there are negative influences Value Added Human Capital on Return On Equity. Keywords: Intellectual Capital (VAICTM), Value Added Capital Employed, Value Added Human Capital, Structural Capital Value Added, Return on Assets, Return On Equity.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Rida Ristiyana, 09.05.52.0133; Poerwati, Tjahjaning
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Earnings management is one of the consequences of information asymmetry in agency theory, this is because the manager (agent) know more information about the company is managed. Earnings management actions result in financial statements that do not correspond to the real situation. Good Corporate Governance (GCG) Mechanism is expected to create a climate of good governance in control of earnings management practice. This study aims is find out and analyze the effect good corporate governance mechanisms are reviewed of the institutional ownership, the management ownership, the audit committee and the independent commissioner of earnings management. The research sample that fulfilled the criteria as many as 26 manufacturing companies listed on the Indonesia Stock Exchange during the period from 2009 to 2011. The sampling technique used was purposive sampling method, the number of data observations (n) = 78. The analytical tool used in this study is Multiple Linear Regression. Based on the results of the individual tests, show that GCG mechanism are reviewed of the institutional ownership, the management ownership and the independent commissioners is significant positive effect of earnings management. Meanwhile, good corporate governance mechanisms are reviewed of the audit committee show is insignificant negative effect of earnings management. Based on the results of the model tests, show that together is significant effect between good corporate governance mechanisms (the institutional ownership, the management ownership, the audit committee and the independent commissioners) of earnings management. Keywords: Institutional Ownership, Management Ownership, Audit Committee, Independent Commissioner and Earnings Management.
PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS, PROFITABILITAS, RISIKO BISNIS, DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2011-2013) Yuyun Nur Ayu Anggraini, 11.05.52.0102; Poerwati, Tjahjaning
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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The purpose of this research is to analyze the effect of size of companies, the liquidity, profitability, business risk and capital structure of assets structure in the manufacturing companies listed on the Indonesia stock exchange period 2011-2013. A kind of data used in this research is of secondary data , this data obtained from icmd ( the indonesian capital market directory ) 2011-2013 .The method used is purposive sampling is a method of the sample collection by means of certain kriteria-kriteria set for 3 years so that the number of data as many as 198 company .A method of data analysis using double linear regression. The results of research shows that the size of company business and risks have the influence of a positive and significant impact on capital structure in partial , variable profitability and liquidity have negative influence to significant and capital structure in partial variable while the structure of the assets have a positive influence and no significant impact on capital structure in partial.Keywords: Capital Structure, The Size of Company, Liquidity, Profitability, The Risk of Business and The Structure of Assets
PENGARUH PENGUNGKAPAN CSR, KEPEMILIKAN INSTITUSIONAL, DIVERSIFIKASI, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN (Study Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2013-2015) Wahyu Tri Setyoasri, 13.05.52.0200; Poerwati, Tjahjaning
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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This study aims to analyze the influence of CSR disclosure, institutional ownership, diversification, capital structure, and firm size on the companys financial performance. In this study the sample used is manufakturing companies listed on the Indonesia Stock Exchange (BEI) in 2013-2015. Sampling technique in this research use purposive sampling. The technique of data testing using multiple linear regression analysis. The result of analysis shows that CSR variable has an effect on to company financial performance. Institutional ownership affects the companys financial performance. Diversification does not affect the companys financial performance. Capital Structure affect the financial performance of the company. The size of the company affects the financial performance of the company.Keywords: CSR, Institutional Ownership, Diversification, Capital Structure, and Firm Size, Corporate Financial Performance
PENGARUH LEVERAGE, LIKUIDITAS, PROFITABILITAS, KEPEMILIKAN SAHAM PUBLIK, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2013-2015 Desiana Indriyawati, 13.05.52.0062; Poerwati, Tjahjaning
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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This study aims to examine the effect of leverage, liquidity, profitability, public stock ownership, company size and age of the company on the disclosure of the completeness of financial statements of companies listed on the IDX period 2013-2015. The population in this study are companies listed on the Indonesia Stock Exchange during the period 2013-2015. Sampling in this study using purposive sampling method, so that the number of companies included in the sample criteria as many as 263 companies. Data analysis method used in this research is multiple linear regression analysis. The result of the research shows that leverage variable has positive effect not significant to the completeness of financial statement disclosure. liquidity has no significant negative effect on the completeness of the disclosure of financial statements. Profitability variable has a no significant positive effect on the completeness of financial statement disclosure. The variable of public share ownership has negative effect not significant. The size of the company has a significant negative effect on the completeness of the disclosure of financial statements. Company age variable have positive effect not significant to completeness of financial statement disclosure.Keywords: Disclosure of Financial Statement Completion, Leverage, Liquidity, Profitability, Public Ownership of Shares, Company Size, Age of Company
Co-Authors 07.05.52.0137 Heri Asmara 08.05.52.0081 Ayu Sulistiawati 08.05.52.0110 Wahyu Anggraeni 08.05.52.0180 Aprilia Dina Isnawati 09.05.52.0007 Anastasia Windarti 09.05.52.0119 Dani Nugraha Putranto 11.05.52.0102 Yuyun Nur Ayu Anggraini, 11.05.52.0102 Desiana Indriyawati, 13.05.52.0062 Desiana Indriyawati, 13.05.52.0062 Ida Nurhayati Kartika Andi Rachmawati Meita Oktaviani Rahayuningsih, Reny Retno Wati, 13.05.52.0010 Retno Wati, 13.05.52.0010 Rida Ristiyana Setyowati, 15.05.52.0327 Syamsul Arifin Wahyu Tri Setyoasri, 13.05.52.0200 Wahyu Tri Setyoasri, 13.05.52.0200 Wardaningtyas, Dara Yeye Susilowati