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Maryono Darso
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Economics, Econometrics & Finance

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PENGARUH JUMLAH PENDUDUK, PENDAPATAN PERKAPITA, INFLASI, DAN PRODUK DOMESTIK REGIONAL BRUTO TERHADAP PENERIMAAN PAJAK DAERAH (Studi Kasus Kabupaten/Kota Propinsi Jawa Tengah Tahun 2011-2013) Asep Putra Digdaya, 11.05.52.0081; Darso, Maryono
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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Changes in the law that took effect makes local tax revenues have greater income and the factors that influence it became more. This study aimed to analyze the influence of population, per capita income, inflation, and the regional gross domestic product (GDP) of the local tax revenue in 2011-2013. The purpose of this study was to determine the influence of population, per capita income, inflation, and the regional gross domestic product (GDP) of the local tax revenue. The sample used in this study was 35 District / City in 2011-2013. The sampling method used is cluster sampling method. This technique is used to determine the sample to be studied object or source data is very broad. 105 sample is obtained from the Central Statistics Agency (BPS), Central Java Province. The method used in this study is multiple regression analysis to determine the effect of the independent variable on the dependent variable. Techniques of data analysis and hypothesis testing using SPSS version 19 softwere. The results of this study showed that the number of negative and significant population of the local tax revenue, per capita income and a significant positive effect on local tax revenues, inflation is positive and significant impact on the local tax revenue, and gross regional domestic product (GRDP) positive and significant impact on the acceptance local taxes.Keywords: Local Taxes, Total Population, Per Capita Income, Inflation, and the Gross Domestic Product (GDP)
PENGARUH UKURAN PERUSAHAAN (SIZE), PROFITABILITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR) Eko Purwanto, 13.05.62.0011; Darso, Maryono
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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The study aimed to examines the effect of size, profitability, and institutional ownership on Corporate Social Responsibility (CSR). The data used is annual report of companies listed in Indonesia Stock Exchange 2012-2013 period. The sampling method used purposive sampling. The results showed that size and profitability has significant effect on Corporate Social Responsibility (CSR). Whereas the institutional ownership had no significant effect on Corporate Social Responsibility (CSR).Keywords: Size, Profitability, Institutional Ownership, and CSR
PENGARUH SIZE, LEVERAGE, PROFITABILITY, CAPITAL INTENSITY RATIO DAN KOMISARIS INDEPENDEN TERHADAP EFFECTIVE TAX RATE (ETR) (Studi Kasus Perusahaan Wholesale And Retail Trade Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2014) Tikha Yunita Sari, 11.05.52.0163; Darso, Maryono
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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This study is done to analyse the variable of size, leverage, profitability (ROA), capital intensity ratio, and independent commissioner on the effective tax rate. The object of this study are companies wholesale and retail trade enrolled in the indonesia stock exchange BEI (2012-2014) year. Effective tax rate (ETR) is a the ratio of a tax paid for pretax profit at a specified period of . ETR also used for measuring a tax paid as a proportion of economic income. The purpose of this research is to test the influence of size, leverage, profitability (ROA), capital intensity ratio (CIR), and independent commissioner that is the measurement of effective tax rate. The population of this study are companies wholesale and retail trade years of successive 2012-2014 registered in indonesia stock exchange (BEI). The technique of the purposive sampling sample collection and use of successive data company received a sample of 53. The company then tested with normality, multikolinieritas, autokorelasi, and heteroskedastisitas. Next researchers used regression double to know the relationship between the variables. This research result indicates that variable size significant negative effect on ETR. Leverage influential no significant on ETR. Profitability (ROA) have no significant on ETR. Capital intensity ratio have positive effects and against significant ETR. Independent commissioner have no significant on ETR.Keywords: Size, Leverage, Profitability, Capital Intensity The Ratio, Independent Commissioner and Effective Tax Rate
PENGARUH FREE CASHFLOW, STRUKTUR KEPEMILIKAN, PROFITABILITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2012-2013 Nunuk Mustika Dewi, 10.05.52.0114; Darso, Maryono
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016
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This research was done because of the phenomenon of the findings of different studies (research gap) on the factors that influence the dividend policy. The aim of research to empirically analyze the effect of free cash flow, ownership structure, profitability and growth of the companys dividend policy. Samples are 49 companies that went public on the Stock Exchange, where the method used is purposive sampling is a sampling method by setting certain criteria, among others: companies listed on the Indonesian Stock Exchange (BEI), dividends and have the data Detailed since 2012-2013, so the pooled method of data (2012-2013), obtained the number of samples (n) = 98. The test results showed that no significant relationship between Free Cashflow, Ownership,Company Growth on policy devidend, there is significant influence and positive relationship between profitability on dividend policy.Keywords: Free Cash Flow, Ownership Structure, Profitability, Growth, Dividend Policy
PENGARUH FREE CASHFLOW, STRUKTUR KEPEMILIKAN, PROFITABILITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2012-2013 Nunuk Mustika Dewi, 10.05.52.0114; Darso, 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 was done because of the phenomenon of the findings of different studies (research gap) on the factors that influence the dividend policy. The aim of research to empirically analyze the effect of free cash flow, ownership structure, profitability and growth of the company's dividend policy. Samples are 49 companies that went public on the Stock Exchange, where the method used is purposive sampling is a sampling method by setting certain criteria, among others: companies listed on the Indonesian Stock Exchange (BEI), dividends and have the data Detailed since 2012-2013, so the pooled method of data (2012-2013), obtained the number of samples (n) = 98. The test results showed that no significant relationship between Free Cashflow, Ownership,Company Growth on policy devidend, there is significant influence and positive relationship between profitability on dividend policy.Keywords: Free Cash Flow, Ownership Structure, Profitability, Growth, Dividend Policy
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN ASLI DAERAH (PAD) KABUPATEN/KOTA DI PROVINSI JAWA TENGAH TAHUN 2014-2016 Sitta Nurani Elkhoir, 14.05.52.0090; Darso, Maryono
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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This study aims to examine the effect of GRDP, Government Expenditures, Population Amounts, Inflation, and Investment affecting the Regional Original Revenue (PAD) in Central Java Province in 2014-2016. This study uses secondary data. The analysis technique used is multiple linear regression analysis. The population in this study contained in the Central Java Province BPS and Central Java Province DPMPTSP in the period 2014-2016. The results of the data analysis showed GRDP, Government Expenditures, Population Amounts, Inflation, Investment simultaneously affect the PAD of Regency / City in Central Java Province in 2014-2016. GRDP, Government Expenditures, Inflation have a significant positive effect, while the population has a significant negative effect and investment has no significant negative effect on PAD. Keywords: PAD, Gross Regional Domestic Product (GRDP), Government Expenditure, Total Population, Inflation and Investment.
Co-Authors 10.05.52.0114 Nunuk Mustika Dewi, 10.05.52.0114 11.05.52.0081 Asep Putra Digdaya 11.05.52.0163 Tikha Yunita Sari, 11.05.52.0163 13.05.62.0011 Eko Purwanto Sitta Nurani Elkhoir, 14.05.52.0090