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Students´ Journal of Accounting and Banking
Published by Universitas Stikubank
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 114 Documents
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Search results for , issue "Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012" : 114 Documents clear
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN PENERIMAAN OPINI AUDIT GOING CONCERN
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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Abstract

This study aims to determine and examine the effect of audit quality, financial condition, leverage, firm growth and size of the company's revenues going concern audit opinion.This study uses 30 manufacturing companies listed on the Indonesia Stock Exchange in 2007-2010. Samples obtained by purposive sampling. Type of data used was secondary data of every manufacturing company listed on the Indonesia Stock Exchange during the four years the year 2007-2010. The research data were analyzed with logistic regression analysis.The results showed that (1) The quality of the audit did not affect the going concern audit opinion. (2) The financial condition did not affect the going concern audit opinion. (3) Leverage did not affect the going -concern audit opinion. (4) Growth did not affect the going-concern audit opinion. (5) The size of the company did not affect the going concern audit opinion.Keywords: quality audit, financial condition, leverage, growth, firm size and revenues going concern audit opinion
PENGARUH KARAKTERISTIK ANGGARAN TERHADAP HUBUNGAN KOMITMEN DAN SENJANGAN ANGGARAN
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This study aims to determine and analyze the influence of budget goal clarity and participation in the budget to the budget gap with organizational commitment as a moderating variable in the Secretariat of the Central Java Province. Population are the managers of the various functions at the Regional Secretariat of the Central Java Province, some 162 people, with a sample of some 62 functional managers. The sampling technique used is a Proportional Stratified Random Sampling. Analysis tools used in this study were Moderating Regression Analysis. Based on the test results indicate that the clarity of the budget target of a positive effect on the budget gap, may mean that more and more clear and specific managers in preparing the budget, the more it will enhance the ability of managers to predict the onset of the budget gap. Budgetaryparticipation has a positive effect on the budget gap, can be interpreted that the higher involvement of the managers of the organization, the more it will enhance the ability of managers to predict the onset of the budget gap. Organizational commitment are able to moderate the negative relationship between the clarity of the budget target with the budget gap. Organizational commitment can moderate the negative relationship between the clarity of the budget target with the budget slack.Keywords: Clarity of budget targets, budgetary participation, organizational commitment and the budget slack
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This study aims to determine the factors that affect audit delay in financial companies listed on the Indonesia Stock Exchange (IDX). Population in this study is a financial services company went public on the Stock Exchange of 2007-2010 with a sample of 192 companies. Dependent variable while the independent variable firm size, debt to equity ratio (debt ratio), profitability, and quality auditing the auditor's opinion (KAP size).The results partially (t test) found that (1) firm size is not significant to the audit perpengaruh delay, (2) debt to equity ratio significantly influence the audit delay, (3) a significant effect on the profitability of audit delay, (4) audit opinion no significant effect on audit delay, (5) the quality of the audit no significant effect on audit delay. Simultaneously (F test) significance level of 0.000 means that the size of the company, debt to equity ratio, profitability, audit opinion and audit quality jointly influence sigifikan the audit delay. Suggestions for future research to consider other variables not examined in this study, and to extend the period of study so that it can be generalized.Keywords: Audit Delay, Company Size, Debt to Equity Ratio, Profitability, Opinion Auditor, Audit Quality.
FAKTOR-FAKTOR KETEPATAN WAKTU PELAPORAN KEUANGAN
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This study aims to examine the debt to equty ratio, profitability, auditor quality, firm size and firm age on timeliness of corporate financial reporting and the Real Estate Property. All companies listed on the Indonesia Stock Exchange in the compulsory annual financial report. Timeliness of reporting financial information is required by the users of financial statements such as accountants, managers, financial analysts, and investors. Financial statements are the elements that are essential in making investment decisions. Study sample was 56 companies Real Estate and Property listed on the Stock Exchange in 2009-2010. Sampling technique using a purposive sampling method. The analysis used in this study using Logistic Regression is used as dummy variables. Test Model Hosmer and Lemeshow including Goodness of Fit Test's, Log Likelihood and Naglekerke R Square. Based on the statistical t test results indicate the age of the company are significant positive impact on timeliness, whereas no significant positive effect DER, ROA is significantly negative effect, the quality auditor is significant and positive effect of firm size is not significant positive effect on the timeliness of financial reporting.Keywords: Timeliness, Debt to Equity Ratio, Profitability, Company Size, Company Age, Quality Auditor.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN KAS
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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The Perpouse of this research is to identify of Return on Investment (ROI), Current Ratio (CR), Earning Per Share (EPS) Debt to Total Assets (DTA) and Cash Ratio (CRo) that influence Cash Dividend.Population in this research is all peripatetic company LQ-45 which enlist in Effect Exchange Indonesia (BEI) Year 2007-2010. Technique intake of sampel use technique of purposive sampling. Technique analysis sampel the used is linier regression.Research result indicte that Return on Investment (ROI), Current Ratio (CR), Earning Per Share (EPS) have an effect positive and significant to Cash Dividend. While variable of Debt to Total Assets (DTA) an dCash Ratio (CRo) not have an effect to Cash Dividend.Keywords: Return on Investment (ROI), Current Ratio (CR), Debt to Total Assets (DTA), Earnings Per Share(EPS), Cash Rasio(Cro), Cash Dividend
ANALYSIS OF THE INFLUENCE OF GOOD CORPORATE GOVERNANCE FOR MANAGEMENTS PROFIT
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This research aims to examine and analyze about the influence of institutional ownership, ownership of the management, the audit committee, the independent Commissioner, and the size of0 the company to profit management. Profit management gives managers the flexibility to protect themselves and the company in anticipation of events that are unexpected for the benefit of the parties involved.The sample in this study is the manufacturing sector companies listed on the Indonesia Stock Exchange during 2008-2010 and obtained as many as 48 companies according to a defined criteria. Sampling techniques using a purposive sampling technique with the company listing criteria during the period of observation, the financial statements are presented in euro, net profit in a row, and have complete data. Engineering analysis used is of multiple regression.The results showed that variable and the audit committee of institutional ownership affect profit management. While the ownership of the management, the independent Commissioner, and company size has no effect on earnings management.Keywords: Institutional Ownership, Ownership Of Manajerial, Committee Audit, Independent Commissary, and Measure Company, Management Profit.
RASIO KEUANGAN SEBAGAI PREDIKATOR LABA DIMASA YANG AKAN DATANG
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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The purpose of this research is to know the influence of profit changes, changes receivable, changes in inventories, changes in the cost of administration and sales, gross profit on sales changes to predict profit a year ahead on the manufacturing company that listed on the Indonesia stock exchange (IDX).This research using a sample of as many as 48 to win the manufacturing company profit on each annual period. selected by using the method of purposive sampling and use of secondary data in the form of financial statements and auditan income statement period 2008-2010 in manufacturing companies listed on the Indonesia stock exchange (IDX), Regression Analysis used to test the hypothesis. The results showed that the variable profit and gross profit on the sale of influential positive future profits against to come, whereas the variable receivable, inventory, accounts Sales and Administration Costs have no effect against future profits to come.Keywords: Pofit, receivable, Inventory, Cost Administration and Sale, Gross Profit on Sale.
INFLUENCE OF TAX-DEFERRED INTEREST BURDEN, THE BURDEN OF TAXES TODAY, AND THE ACCRUAL OF EARNING MANAGEMENT IN DETECTING
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This research aims to analyze the ability of tax-deferred interest burden and the current tax burden for profit management detection. Profit management gives managers the flexibility to protect themselves and the company in anticipation of events that are unexpected for the benefit of the parties involved.The population in this study is a company manufacturing sectors listed on the Indonesia stock exchange during 2008- 2010. The sample was chosen by purposive technique gained as much as 40 issuers. Logistic regression analysis techniques in this research is used to test the hypothesis.The results of this research show that tax burden now affect the management profit while tax burden-deferred interest accrual and have no effect.Keywords: management, income tax-deferred interest burden, the burden of taxes now, the accrual.
ANALISIS PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KINERJA AKUNTAN PUBLIK DI JAWA TENGAH
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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The purpose of this study is to examine the influence of social factors, the suitability of the tasks, long-term consequences, affect, complexity, facilitated conditions. The population in this study was the auditors of Public Accountant Firms in Central Java. These samples of the study were determined by using random sampling method with the criteria that auditors have minimum 2-year experience. Data in this study were obtained by distributing questionnaires to respondents of 10 Public Accountant Firms in Semarang and Solo. While the hypothesis testing using a multiple regression analysis.Results of this study proved that the complexity and facilitating conditions affected the performance of public accounting. So, the higher the attitude of the consequences and the facilitating conditions the higher the performance of the accountant job.Keywords: Information technology, performance of public accountant, social factors, tasks, long term consequences, affects, complexity, and facilitated condition.
PENGARUH INDEPENDENSI, DUE PROFESIONAL CARE, PENGALAMAN, KOMPETENSI DAN KETERLIBATAN PIMPINAN TERHADAP KUALITAS AUDIT
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This study aims to examine the effect of independence, due professional care, experience and competence to audit the quality of audit in public accounting firm in the city of Semarang. Population is the auditor who worked on the Public Accountant in Hyderabad on 15 public accounting firm, with a sample of 47 respondents. Techniques used in the sampling inthis study is purposive sampling method, which is a technique of determining the sample with a certain consideration.Analysis tools used in this study were multiple linear regression, which previously tested the validity and reliability, the assumptions of normality and classical. Based on the test results indicate that the effect of auditor independence on audit quality showed a significant positive, meaning the higher the independence of the auditor, the auditor will affect the increase in the quality of the xamination. Due care professionals to audit quality issignificantly positive, meaning that the auditor usesprofessional skeptical attitude in the audit process, the more it will improve the quality of audit.Auditing experience a positive effect on audit quality, which means the higher the level of audit experience, the more it will improve the quality of audit in examinations. There is a positive influence on the competence of quality audit, which means that the higher the competence of the auditors the more it will improve the quality of audit. KAPled involvement of audit quality is significantly positive, meaning that the higher involvement of the leaders of public accounting firm, the more it will improve the quality of audit.Keywords: Independence, Due Professional Care, Audit Experi ence, Competence, Involvement of quality audit office and quality audit.

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