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<![CDATA[KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH DAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) GUNA MENDUKUNG PELAKSANAAN OTONOMI DAERAH (STUDI KOMPARASI PEMERINTAH KOTA SEMARANG DAN KOTA YOGYAKARTA) ]]>
<![CDATA[ Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 ]]>
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<![CDATA[Penelitian ini bertujuan untuk menganalisis kontribusi pajak daerah dan retribusi daerah terhadap pendapatan asli daerah dan anggaran pendapatan dan belanja daerah guna pelaksanaan otonomi daerah, dengan membandingkan antara Pemerintah Kota Semarang dan Yogyakarta. Sesuai dengan undang-undang nomor 32 tahun 2004 mendorong pemerintah daerah untuk lebih mandiri dalam penyelenggaraan pemerintah di daerahnya masing-masing. Hal ini mendorong daerah untuk lebih mandiri dalam segala hal terutama finansial, karena tingkat kemandirian suatu daerah dapat dilihat dari tinggi rendahnya PAD. Pajak daerah dan Retribusi daerah merupakan sumber PAD yang paling tinggi di Kota Semarang dan Yogyakarta.Metode analisis data yang digunakan penulis adalah deskriptif dengan analisis kontribusi dan analisis efektivitas. Populasi dalam penelitian ini adalah data pajak daerah dan retribusi daerah yang terdapat pada DPKAD Kota Semarang dan DPDPK Kota Yogyakarta. Sampel yang digunakan yaitu seluruh data pajak daerah dan retribusi daerah yang terdapat pada DPKAD Kota Semarang dan DPDPK Kota Yogyakarta. Dalam periode tahun anggaran 2008-2010 kontribusi pajak daerah terhadap PAD lebih optimal di Kota Semarang dengan rata-rata kontribusi sebesar 52,73% per tahun. Kontribusi pajak daerah terhadap APBD lebih besar di Kota Semarang dengan kemampuannya dalam membiayai belanja sebesar 10,45% per tahun, sehingga pemerintah Kota Semarang dapat dikatakan lebih mandiri.Kata Kunci: Pajak Daerah, Retribusi Daerah, Pandapatan Asli Daerah (PAD), dan Anggaran Pendapatan dan Belanja Daerah (APBD).]]>
<![CDATA[GOING CONCERN DAN OPINI AUDIT (SUATU STUDI PADA PERUSAHAAN PERBANKAN DI BEI) ]]>
<![CDATA[ Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 ]]>
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<![CDATA[The purpose of this study was to examine the effect of liquidity, profitability and solvency of the auditor in providing audit opinions with going concern. Based on the results of the analysis is known that proper regression model used for analysis.By using logistic regression test of this study concluded that: (1) Variables of liquidity in this study consisted of Quick Ratio (QR) and the Banking Ratio (BR). Variable Quick Ratio (QR) does not affect the going concern audit opinion. While liquidity is measured by using the Banking Ratio (BR) did not affect the going concern audit opinion. (2) profitability variables in this study consisted of Return On Assets (ROA) and Interest Margin Loan (IML). Variable Return On Assets (ROA) affect the going concern audit opinion. While profitability is measured using the Interest Margin Loan (IML) does not affect the going concern audit opinion. (3) solvency variables in this study consists of the Capital Ratio (CR) and Adequency Capital Ratio (CAR) does not affect the going concern audit opinion. Keywords: liquidity, profitability and solvency and going concern audit opinion]]>
<![CDATA[THE FACTORS CAN MAKE A INFLUENTIAL TO ACCURACY OF PRESENTATION FINANCIAL REPORT ]]>
<![CDATA[ Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 ]]>
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<![CDATA[The Objective of this research is to investigate the empirical evidence about the factors that that affect the timeliness of financial statements on manufacture companies in Indonesian Stock Exchange (IDX) .The research sample was taken from one thousand sixty four listed companies in Indonesian Stock Exchange. These samples were selected by using Puprposive sampling method. Analysis hypothesis is using Multiple Regression model shows that hypotesis test, normality data test using kurtosis Ratio test.The result of Multiple regression model shows that Timeliness influenced by Profitability, Liquidity, Age Company, Firm size, Solvency, Public Ownership.Keyword: Timeliness, Profitability, Liquidity, Age Company, Firm Size, Solvency, Public ownership.]]>
<![CDATA[KAJIAN EMPIRIS ATAS PERILAKU BELAJAR DAN KECERDASAN EMOSIONAL DALAM MEMPENGARUHI STRES KULIAH MAHASISWA AKUNTANSI ]]>
<![CDATA[ Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 ]]>
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<![CDATA[Hasil penelitian ini menunjukkan bahwa kecerdasan emosional dan perilaku belajar mahasiswa jurusan akuntasi, keduanya memberikan pengaruh negatif dan signifikan terhadap stres kuliah responden, dalam hal ini variabel kecerdasan emosional memberikan pengaruh lebih dominan terhadap stres kuliah dibandingkan variabel perilaku belajar.Variabel Perilaku belajar (X1) mempunyai pengaruh negatif terhadap stress kuliah. Jika kecerdasan emosional semakin meningkat mengakibatkan stress kuliah semakin menurun, begitu pula sebaliknya jika pada kecerdasan emosional semakin menurun maka stress kuliah akan semakin meningkat.Variabel Kecerdasan Emosional (X2) mempunyai pengaruh negatif terhadap terhadap stress kuliah. Pengaruh negatif ini berarti bahwa perilaku belajar dan stress kuliah menunjukkan pengaruh terbalik. Jika perilaku belajar semakin meningkat mengakibatkan stress kuliah semakin menurun, begitu pula sebaliknya jika pada perilaku belajar semakin menurun maka stress kuliah akan semakin meningkat.Kata Kunci: perilaku belajar, kecerdasan emosional, stres kuliah.]]>
<![CDATA[Faktor – Faktor yang Mempengaruhi Penerimaan Opini Audit Going Concern ( Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI 2008-2010) ]]>
<![CDATA[ Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 ]]>
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<![CDATA[This study aims to examine the effect of company size, audit quality, and audit opinions the previous year. The population used in this study are all manufacturing companies listed in Bursa Efek Indonesia (BEI). The samples obtained by using purposive sampling method have a problem with financial distress criteria, the accumulated losess, eraning’s negative, current operations and net income is negative.Hypothesis testing is done by multivariate analysis using logistic regression the independent variable is a combination of metric and non metric (nominal). This analysis technique does not require normality test and test again the assumption on the independent variables. Logistic regression models, asses model fit, and parameter estimation and interpretation.In this study, quality audit and the audit opinion the previous year has positive influence on the possibility of receiving going concern audit opinion. While the size of the company’s revenues negatively affect the possibility og receiving going concern audit opinion.Keywords: Size Of The Company, Quality Auditor, The Previous Year’s Opinion, Going Concern.]]>
<![CDATA[FAKTOR – FAKTOR YANG MEMPENGARUHI PAJAK REKLAME DI KOTA SEMARANG ]]>
<![CDATA[ Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 ]]>
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<![CDATA[Advertisement Tax represent is one of Regional Tax revenue which necessary for the Semarang City. This matter was proven during the fiscal year 1985-2010 income of Advertisement Tax revenues was increased. However in its development during the years 1985-2010, the percentage growth of Advertisement Tax revenues have fluctuated. The purpose of this study was to analysis the influence of Total Population, Per Capita Gross Regional Domestic Product and Number of Industry of Advertisement Tax receipts in the Semarang City.The Results of this study is expected to give some benefit and input for the Local Government of Semarang, particularly the Office of Financial Management Regions. Simultaneously test results indicate that overall independent variables (Total Population, GDP and Tota lindustry) together can show its influence on Advertisement Tax revenue. R-squared value for 0,421 amounted to 42,1 percent which means the Advertisement Tax revenue variation can be explained from variations of the three independent variables. While the rest that is equal to1,7percent is explained by another cause sout side the model. The results showed that the three variables, all of them have positive and significant influence on advertisement tax revenue in the Semarang City. Keywords: Total Population, GDP, Number of Industry, Advertisement Tax, Semarang City.]]>
<![CDATA[ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT DELAY Periode 2008 - 2010 ]]>
<![CDATA[ Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 ]]>
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<![CDATA[This study is a study that examined the effect of corporate financial reporting to the audit delay. Audit delay is generally defined length of time the completion of the audit as measured from the date of closing of the financial year until the date of signing the audit report.In this study, the samples used by 92 companies from the manufacturing companies listed on the Indonesia Stock Exchange in the year 2008 to 2010 with a purposive sampling method. To analyze the hypothesis used multiple regression analysis.These results indicate that the size of the Profitability, Company Size Auditor Opinion, and Firm Size showed a significant effect on audit delay.Keywords: Audit Delay, Profitability, Company Size, Auditor's Opinion, and Firm Size.]]>
<![CDATA[PENGARUH FAKTOR KEUANGAN DAN NON KEUANGAN TERHADAP OPINI GOING CONCERN (Studi Empiris Perusahaan Manufaktur di BEI Tahun 2006 – 2010) ]]>
<![CDATA[ Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 ]]>
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<![CDATA[The purpose of this research was to test and analyze the effect of audit quality, debt default, the financial condition of the company, and the company’s growth to the audit opinion going concern on the manufacturing company that went public in Indonesia. The population in this research is the company specializing in the manufacturing sector are listed on the Indonesia stock exchange (idx) for 2006-2010. Sampling techniques using a purposive sampling technique. The sample in this study as much as 70 sample company consisting of 44 samples received an audit opinion going concern, sample received an audit opinion 26 non going concern. The result showed that the quality of audit and the company’s growth is not significant to the issuance of the audit opinion going concern. Debt default and the the company’s financial condition to the issuance of audit opinions are significant going concern. Keywords: Quality Audit, Debt default, The Financial Condition of the Company, The Company’s Growth, and Going Concern Audit Opinion.]]>
<![CDATA[Kemampuan Beban Pajak Tangguhan, Akrual dan Size Untuk Mendeteksi Manajemen Laba Ability of Deferred Tax Expense, Accrual and Size for Detecting Earnings Management ]]>
<![CDATA[ Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 ]]>
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<![CDATA[This study aimed examine the effect of the deferred tax asset and analyze, discretionary accruals and earnings management on the size of a manufacturing company that went public in Indonesia.The population in this study is a company engaged in the manufacturing sector are listed in Indonesia Stock Exchange (BEI) in 2008-2010. According to established criteria contained 37 samples. Analysis technique used is logistic regression.The results showed that the deferred tax liabilities have no effect on earnings management. Meanwhile, discretionary accruals and size effect on earnings management.Keywords: Earnings Management, Deferred Tax liabilities, Discretionary Acruaals, Size]]>
<![CDATA[ANALISA PENGARUH IKLIM ORGANISASI DAN KEPRIBADIAN TERHADAP KEPUASAN KERJA DENGAN MEDIASI MOTIVASI (Studi pada Dinas Pendidikan Kota Tegal) ]]>
<![CDATA[ Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 ]]>
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<![CDATA[The purpose of this study was to examine and analyze whether there was an effect of organizational climate and personality on job satisfaction with the mediation of motivation in Tegal City Department of Education. Sampling method with purposive sampling method. Data is collected by a questionnaire. Tests conducted by the research instrument validity and reliability testing, statistical test equipment being used is multiple regression analysis, R ² test and t-test to test the significance of regression coefficients generated. The results showed that the positive effect of organizational climate on motivation and job satisfaction. Personality positive influence on motivation, but had no effect on job satisfaction. Motivation no effect on job satisfaction Motivation as a mediating variable based on the results of the study can not explain the indirect influence organizational climate and personality on job satisfaction Tegal City Education Department officials. Keywords: organizational climate, personality, motivation and job satisfaction]]>
