Article Per Year (5 Year)
p-Index From 2021 - 2026
3.244
P-Index
This Author published in this journals
All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ilmiah Telaah Manajemen JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Gema Stikubank JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi Students´ Journal of Accounting and Banking Journal of Accounting and Investment Proceeding SENDI_U Akuisisi : Jurnal Akuntansi Accounting Analysis Journal Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) JMM (Jurnal Masyarakat Mandiri) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Bilancia : Jurnal Ilmiah Akuntansi Jurnal Riset Akuntansi Politala JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal Research of Social Science, Economics, and Management
Jacobus Widiatmoko, Jacobus
Faculty Of Economics And Bussiness, Stikubank University, Semarang, Indonesia Tri Lomba Juang, Mugassari, Semarang, Central Java
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 44 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search
Journal : Students

 1   2 
“ANTESEDEN GOOD CORPORATE GOVERNANCE DAN KONSEKUENSINYA TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DALAM CORPORATE GOVERNANCE PERCEPTION INDEX” Vitara Arta Ciputri, 14.05.52.0167; Widiatmoko, Jacobus
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

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

Abstract

This study is examines and analyze the effect of profitability, company size, and leverage of the good corporate governance, and the effect of good corporate governance of the earnings management on the companies listed on the Corporate Governance Perception Index. This study used purposive sampling method in sample selection, the criteria for a sample of the companies listed on the Corporate Governance Perception Index during the period 2013-2016. Based on these criteria, obtained a sample of 90 companies over a four-year observation period. Relations and or influence between variables and is described by using multiple regression analysis.The result showed that the profitability a not effect of the good corporate governance. Company Size a significant positive effect of the good corporate governance. Leverage a significant negative effect of the good corporate governance. Good Corporate Governance a significant positive effect of the earnings management.Keywords: Earnings Management, Good Corporate Governance, Profitability, Company Size, and Leverage..
FAKTOR-FAKTOR YANG MEMPENGARUHI INITIAL RETURN PADA PERUSAHAAN YANG MELAKUKAN INITIAL PUBLIC OFFERING DI BURSA EFEK INDONESIA PERIODE 2015-2018 Wiwien Djoko Prasetiyo, 15.05.52.0105; Widiatmoko, Jacobus
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 company size, auditor reputation, underwriter reputation, earnings per share, price earning ratio, financial leverage, company age, and the percentage of old shareholders on initial return on companies that carry out initial public offers (IPOs) on the Indonesia Stock Exchange during 2015-2018. The population used in this study consisted of all IPO companies during 2015-2018. So, the total population obtained is 125 data. After passing through the purposive sampling stage, a sample of 78 companies was obtained. The data analysis method used is descriptive statistics, normality test, classic assumption test, multiple linear regression test, model test and hypothesis test. The results of this study indicate that earnings per share has a negative effect on initial return. Whereas company size, auditor reputation, underwriter reputation, price earning ratio, financial leverage, company age and percentage of old shareholders has a negative effect and not significantly on initial return.
“ANTESEDEN GOOD CORPORATE GOVERNANCE DAN KONSEKUENSINYA TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DALAM CORPORATE GOVERNANCE PERCEPTION INDEX” Vitara Arta Ciputri, 14.05.52.0167; Widiatmoko, Jacobus
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

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

Abstract

This study is examines and analyze the effect of profitability, company size, and leverage of the good corporate governance, and the effect of good corporate governance of the earnings management on the companies listed on the Corporate Governance Perception Index. This study used purposive sampling method in sample selection, the criteria for a sample of the companies listed on the Corporate Governance Perception Index during the period 2013-2016. Based on these criteria, obtained a sample of 90 companies over a four-year observation period. Relations and or influence between variables and is described by using multiple regression analysis.The result showed that the profitability a not effect of the good corporate governance. Company Size a significant positive effect of the good corporate governance. Leverage a significant negative effect of the good corporate governance. Good Corporate Governance a significant positive effect of the earnings management.Keywords: Earnings Management, Good Corporate Governance, Profitability, Company Size, and Leverage..
PENGARUH PENGETAHUAN PERPAJAKAN, PELAYANAN APARAT PAJAK, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM YANG MEMILIKI NPWP (Studi Kasus UMKM di Kecamatan Semarang Selatan, Semarang Barat, dan Ngaliyan) Rudiansyah, 14.05.52.0092; Widiatmoko, Jacobus
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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

Abstract

This study aims to empirically examine the effect of taxpayer knowledge, theservice of tax officials and tax sanctions on MSME taxpayer compliance. The population in this study were MSME Taxpayers in Semarang City as many as 99 MSMEs in 3 Sub-districts namely, South Semarang District, West Semarang District, and Ngaliyan District. The method used is Judgment Sampling. Where is the method of selecting a sample based on certain considerations, as well as determining the number of samples using the Slovinformula. Test equipment in this study uses Validity Test, Reliability Test, Classic Assumption, and Multiple Linear Regression Analysis Test. The results of this study are the service of the tax authorities does not affect the compliance of MSME taxpayers. Taxpayer knowledge and tax sanctions affect the mandatory compliance of MSMEs. Keywords: Taxation Knowledge, Tax Apparatus Service, Tax Sanctions, UMKM Taxpayer Compliance
PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT, LEVERAGE, UKURAN PERUSAHAAN DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2014-2016) Yunita Indra Dewi, 14.05.52.0095; Widiatmoko, Jacobus
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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

Abstract

This study aims to determine the effect of agencies, committee audit, leverage, company size and sales growth on tax avoidance in companies listed on the Stock Exchange in 2014-2016. The population is all manufacturing companies listed on the IDX for the period 2014-2016. The sampling technique in this study was conducted using purposive sampling method. The data obtained were analyzed using multiple linear regression analysis. The experimental results can be concluded that institutional ownership does not affect tax avoidance. The Audit Committee is inadequate against tax evasion. Utilizing a negative attitude towards tax avoidance. Company Size Produces Negatives Against Tax Avoidance. Sales growth does not result in tax evasion Keywords: institutional ownership, committee audit, leverage, company size, sales growth and tax avoidance
“ANTESEDEN BELANJA DAERAH DAN KONSEKUENSINYA TERHADAP PERTUMBUHAN EKONOMI DI KABUPATEN/KOTA PROVINSI JAWA TENGAH 2014-2016” Predo Benny Irawan, 14.05.52.0099; Widiatmoko, Jacobus
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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

Abstract

This study is examines and analyze the effect of original local government revenue, general allocation funds, and special allocation funds of the regional expenditure, and the effect of regional expenditure of the economic growth. The population of this research are district/city central java province which consists of 35 district/city. The study uses secondar data such as realization report 2014-2016 budget. Relations and or influence between variables and is described by using multiple regression analysis. The result showed that the original local government revenue a significant positive effect of the regional expenditure. General allocation funds a significant positive effect of the regional expenditure. Special allocation funds a significant positive effect of the regional expenditure. Regional expenditure a significant positive effect of the economic growth. Keywords: Economic Growth, Regional Expenditure, Original Local Government Revenue, General Allocation Funds, and Special Allocation Funds.
“PENGARUH MANAJEMEN LABA DAN KUALITAS AUDIT TERHADAP BIAYA MODAL EKUITASPADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA DENGAN PERIODE PENGAMATAN DARI TAHUN 2014 SAMPAI 2016” Frisnanto Bagas Lazuardi, 14.05.52.0145; Widiatmoko, Jacobus
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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

Abstract

This study aims to determine the effect of earnings management, and audit quality on cost of equity capital. Earnings management proxy using Spesific Accrual, audit quality proxy using dummy variable is the value of 1 for Big Four KAP and value 0 for Non Big Four KAP, and cost of equity capital is estimated by Ohlson model. This study sampled manufacturing companies of consumption goods industry listed in Indonesia Stock Exchange during 2014-2016. This data to obtainable with purposive sampling and uses double regression analyze method. Based on double regression analyze method, the result of this research show that earning management has a positive and significant effect the cost of equity capital. Audit quality does not effect the cost of equity capital. Laverage does not effect the cost of equity capital, and Firm size has a negative and significant effect the cost of equity capital. Keyword : Earnings Management, Audit Quality, Cost of Equity Capital, Leverage, Size.
PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL, LIKUIDITAS,INVESMENT OPPORTUNITY SET, DAN PERTUMBUHAN LABA TERHADAP KUALITAS LABA PERUSAHAAN (Studi pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2016) Citra Dewi, 14.05.52.0018; Widiatmoko, Jacobus
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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

Abstract

The purpose of this study is toexamines and analyses the effect of firm size, capital structure,liquidity, Invesment opportunity set, and profit growth to earning quality. This research was conducted at manufacturing company listed on Indonesia Stock Exchange (BEI). The sampling method used in this study is purposive sampling with observation period 2014 to 2016 the number of samples obtained as much as 217. The influence between variables is discribed by using multiple regression analysis with SPSS 19 program. The type of data used is secondary data. The results showed that the capital structure and investment opportunity set had a positive and significant effect on earnings quality. Liquidity has a negative and significant effect on earnings quality. While the size of the company, and profit growth does not affect earnings quality. Keywords : company size, capital structure, liquidity, investment opportunity set, profit growth and earnings quality.
“Faktor-Faktor yang Berpengaruh Terhadap Ketepatan Waktu Pelaporan Keuangan pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2013-2016” Anindya Setyaningrum, 14.05.52.0166; Widiatmoko, Jacobus
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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

Abstract

This study examines the effect of profitability, debt to equity ratio, firm size, and firm age on manufacturing company listed in Indonesia Stock Exchange. This study used purposive sampling method in sample selection, the criteria for a sample is manufacturing company listed in Indonesia Stock exchange during the period from 2013 to 2016. Based on the criteria, obtained a sample of 449 companies over a four-year observation period. Relationship and (or) influence between variable is described by using logistic regression analysis. The result showed that debt to equity ratio variable has negative effect significant to the timeliness of financial report, firm age variable had positive effect significant to the timeliness of financial report. Profitability and firm size variable has positive effect not significant to the timeliness of financial report. Keyword: timeliness, profitability, debt to equality ratio, firm size, and firm age
“ANALISIS PENGARUH LEVERAGE, PROFITABILITAS, LIKUIDITAS, UMUR OBLIGASI DAN REPUTASI AUDITOR TERHADAP PERINGKAT OBLIGASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 – 2017” Dhikaton Putra Agustian, 14.05.52.0171; Widiatmoko, Jacobus
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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

Abstract

This Study is examine and analyze the effect of leverage, profitability, liquidity, matury and reputation auditor of the bond rating on the manufacturing companieslisted on the Indonesia Stock Exchange in the period 2013-2017. This study used purposive sampling method in sample selection, the criteria for a sample of the manufacturing companies listed in Indonesia Stock Exchange (IDX) during the period 2013-2017. Based on these criteria, obtaineda sample of 123 companies over a four-years observation period. Relationship and or influence between variable explained by using logistic regression analysis method. Result of research idicate that leverage variable and matury have negative effect not significant to bond rating, profitability and liquidity variable have positive effect not significanttobond rating, the variable of auditor reputation have a significant positive effect to bond rating. Keyword : Bond Rating, Leverage, Profitability, Liquidity, Matury, Auditor Reputation, Logistic Regression.
Co-Authors Achmad Badjuri Adinda, Tasya Agustina, Belinda Anggraeni, Arista Widya Ani Sagita Sofi, 15.05.52.0303 Anindya Setyaningrum, 14.05.52.0166 Arisani, Mega Dewi Citra Dewi, 14.05.52.0018 Dhikaton Putra Agustian, 14.05.52.0171 Frisnanto Bagas Lazuardi, 14.05.52.0145 Harijanto, Malvin Hariman Ika Mayangsari, Ika Indahsari, Novi Indarti, M. G. Kentris Indarti, Maria Goretti Kentris Indiarti, Maria Kentris Indarti Kurniawati, Thalia Arum Liviana, Audymia Malau, Joel Pardin Mulia, Salsabilla Mulyo Budi Setiawan Nadiah Dwi Retno, 15.05.52.0302 napitu, ike oktavia Novi Kurniawati Novia Kurniawati, Puji Pangestika, Pradina Sulfa Prastyanti, Tessa Rachel Pratiwi, Annisa Anjani Predo Benny Irawan, 14.05.52.0099 Puspaningtyas, Diahsari Rachma, Bertha Aprilia Rahmatika, Ida Ayu Rudiansyah, 14.05.52.0092 Sari, Kiki Evita Kenada Sari, Putri Sekar Viona Adikasiwi Vitara Arta Ciputri, 14.05.52.0167 Vitara Arta Ciputri, 14.05.52.0167 Wiwien Djoko Prasetiyo, 15.05.52.0105 Yunita Indra Dewi, 14.05.52.0095 Zuraida Innasya