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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
PENGARUH PERSONALITY TERHADAP KEAHLIAAN AUDITOR DALAM PENGGUNAAN KOMPUTER
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 analyze whether computer anxiety, computer attitude, math anxiety affects keahliaan auditor in using computers in public accounting firm and BPKP in Semarang. The data used are the primary data, a survey method that is done sending or distributing the questionnaire to the respondent or in this case the auditor who worked at the office of public accountants and BPKP. Population and sample in this study is the auditor who worked in the office of public accounting and BPKP in Semarang. Researchers used a sampling technique convinience sampling, this techique is based on convinience for the researchers in obtaining the respondents due to limitations of the sample and obtaining the respondents were 90 respondents. Test equipment used in this study is by multiple regression analysis.The results of the study of the 3 Variable; independently indicate that personality factors such as computer anxiety and no significant positive effect, computer attitude has positive and significant, math anxiety and a significant positive effect on keahliaan auditor in using computers.Keywords: End User Computing (EUC), Personality and Self- Efficacy
PERBANDINGAN KINERJA BANK DEVISA DAN BANK NON DEVISA DI INDONESIA
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This studyaims to determine whether there are significant differencesbetween Bank bank Non Foreign Exchange Foreign exchange with theuse of financial ratio analysi and statistical analysis. Financial ratio analysisusing theReturnon Assets (ROA), Return on Equity (ROE), Operating Expenses to Operating Income (BOPO), and the Loan to Deposit Ratio (LDR).While the statistic alanalys is using two different test average (independent sample t-test). The data used as research material is secondary data from financial statements obtained from Bank Indonesia during the period 2006-2009.The result isno significant difference between Bank Bank Non Foreign Exchange Foreign Exchange with during the period 2006-2009 when measured using ther atio of LDR and ROA, butthe ratio of ROE and BOPO there are significant differencesbetween Bank Bank Non Foreign Exchange and Foreign Exchange during the period 2006-2009.Where is the profitability ratio is representedby ROA,ROE, and BOPO. While liquidity ratios are representedby the LDR. Forfur ther study when taking the title or the same topic and use this study as a referenceit is advisable to add financial ratio stestedor seekcomparable periodsbefore and after the crisis and before and after or apolicy that affects the macro toget the results moreaccurate.Keywords: Performance compar is on Bank BUSN Non Foreign Exchange and Foreign Exchange, LDR, ROA, ROE,
PENGARUH PROFESIONALISME DAN ETIKA TERHADAP PERTIMBANGAN MATERIALITAS DALAM PENGAUDITAN LAPORAN KEUANGAN
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 was to obtain empirical evidence about the influence of professionalism and ethics of the profession of public accounting materiality level considerations in the process of examination of financial statements.The population in this study is the auditor who worked in Public Accounting Firm (KAP) in Semarang and Solo. Sample selection method used is non-probability sampling technique, which is purposive sampling. Obtained samples of 34 respondents. Data analysis technique used is multiple linea regression analysis.The results of this study can be concluded that: (1) professionalism in a positive effect on the level of materiality considerations in the process of auditing the financial tatements. (2) professional ethics in a positive effect on the level of materiality considerations in the process of auditing thefinancial statements.Keywords: professionalism, professional ethics and onsideration of the materiality of public accountants
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS
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 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.
ANALISIS PERBEDAAN KINERJA BANK PEMERINTAH DAN BANK UMUM SWASTA
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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The calculation of the ratio is very important for outsiders who want to assess a company's financial statements. Therefore conducted a study to measure the performance of banks through liquidity ratio approach, solvency, and profitability of the Government and the Bank Private Bank.The study was conducted with a view to determining whether or not differences in financial performance, including Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Return On Assets (ROA), Return On Equity (ROE), Non PerformingLoan (NPL), Operating Costs (BOPO) on the Government and the Bank's Private Bank.The population in this study were government banks andprivate banks listed in the report of BEI tahun 2003-2010.Sample selection method used is purposive sampling technique. Data analysis technique used is the analysis of different testMann-Whitney test.The results of this study can be concluded that: (1) No difference between the CAR, NIM and NPL Government and Bank Private Bank. (2) There is a difference between the ROA, ROE, BOPO Bank Government and Private Banks.Keywords: Capital Adequacy Ratio, Net Interest Margin, Return On Assets (ROA), Return On Equity, Non PerformingLoan (NPL), Biaya Operasional (BOPO)
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB) 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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Taxesare one source ofstate revenueisvery important for the implementation andenhancementof national development. Tax revenuesthat provideconsiderable contribution to thereceptionareaisland and building tax. This was provenduring theyears2008-2010land and building taxin the formerresidency of Semarangon the increase. The purposeof this studyis to measurehow much influence GDP percapita, population andland area of land and building tax receipts(PBB) districts in the province of Central Java. This studyuses multiple linear regression analysis method because it uses more than one independent variable. The results of this study indicateallindependentvariableshave a positiveand significant impact onland and building taxreceipts.Keywords: PBB, GDP percapita, population and number ofland area.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP KELENGKAPAN PENGUNGKAPAN LAPORAN TAHUNAN PERUSAHAAN PERBANKAN
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This research has been done to know how disclosure level of annual reports in Indonesian stock exchange, and to research what factors might give significant and statistical influence. Those factor, as independent variables are profitability, leverage, liquidity, ownership structure, and age of company. While as dependent variables in disclosure level by giving scores to mandatory and voluntary disclosure. The technique of sampling is taken by purposive sampling method, with samples of banking company annual reports from year 2008-2010 in Indonesian stock exchange. There are 18 companies. The data process and analysis use the technique of multiple linier regression, with the help of SPSS 16.0 for windows program.Keywords: mandatory disclosure, voluntary disclosure, size of company, profitability, leverage, liquidity, ownership structure, age of company
PENGARUH CAR, NPL, BOPO DAN LDR TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN
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 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 JUMLAH KREDIT, NPL, BOPO, DAN LIKUIDITAS TERHADAP PROFITABILITAS
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This research was conducted to test the effect of the amount of credit given, Non were Perfoming Loan (NPL), the level of Liquidity, BOPO diproksikan through Loan Deposit Ratio (LDR) towards profitability through diproksikan Return on Assets (ROA) on banking companies listed on the Indonesia stock exchange in 2008-2009.Population employed in this research is the entire banking company listed on the stock exchange in Indonesia during the years 2008-2010. In this study, researchers used a purposive sampling so obtained 24 companies that meet the criteria. The data type used is secondary data that is derived from the financial statements are published and available through the official website of the Indonesia stock exchange. Methods of analysis used is Regression with significance level of 5%.From the results of testing done to this research revealed that the number of simultaneous credit given, and are not significantly influential LDR. While Non were Perfoming Loan (NPL) and influential BOPO significantly. Being of partial test results, obtained that the amount of credit given influential positive and not significant. For NPL and BOPO negatively and significant. As for LDR and insignificant negatively against ROA.Keywords: The Amount of Credit Given, NPL, BOPO, LDR, ROA
ANALISIS SIKAP WAJIB PAJAK TERHADAP TINGKAT KEBERHASILAN PENERIMAAN PBB
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This study to know and analysis the effect of factors attached to the tax payer’s tax views of consciousness tax payer, the tax payer attitudes about the United Nations financial penalties, and the nations reception success rate in the district of Gunung Pati regency of Semarang.The population in this study is the UN tax payers in the district of Gunung Pati regency of Semarang. Samples were taken by 100 respondents to the proportional sampling methods, namely the number of tax payers in each village is divided by the total number of tax payer in the district and then multiplied by 100 ( number of sample taken ).The research results can be concluded that the results of the analysis indicate that factors inherent to the tax payer regarding the tax payer awareness of taxation (X1), the tax payer attitudes about the united nations financial penalties (X2), and the tax payer’s perception that the UN has been the general avoidance (X3) have partially positive and significant influence on the success rate of acceptance of the UN (Y).Key Words: Land and building tax, The tax payer

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