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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 JUMLAH KREDIT YANG DIBERIKAN, TINGKAT LIKUIDITAS, CAR TERHADAP PROFITABILITAS
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

The purpose of this research was to test and analyze the effect of the credit provided, level of Liquidity and capital adequacy level of profitability of the banking company registered at Bank Indonesia. Population taken in this research is banking companies listed on Bank Indonesia of 2007-2009. Samples taken by using centrifugal purpose sampling, namely samples selected on the basis of conformity characteristics by criteria determined. criteria obtained samples prepared 38 company.To test hypotheses asked in this research data analyzed by using test linear regression of multiple. Based on the results of the analysis can be inferred that variable (1) credit given the positive effect of the Return On Asset with a level of significance of 0.046. The greater the amount of credit given then the greater the ROA to be retrieved anyway.(2) there has been a positive influence on the Return On Asset Liquidity with a level of significance of 0.001. The higher the LDR at a low liquidity increasingly impacting companies and (3) Capital Adequecy Ratio effect positively to Return on Asset with a level of significance of 0.030. That the capital ratio is very important in the business of banking activities in operasinalnya in order to run smoothly.Keyword :Credit, Loan to Deposit Ratio, Capital Adequecy Ratio (CAR) and Return On Equity (ROA).
KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PAD DAN APBD (Studi Kasus Pada Pemerintah Daerah Kabupaten Kendal)
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 to determine the contribution of local taxes and levies on revenue (PAD) and the Revenue and Expenditure (Budget), the magnitude of the growth rate of local taxes and levies, and the effectiveness of local taxes and levies. This research is a descriptive study. This research is a field study conducted in Kendal Regional Government during the period 2008- 2011..The population in this study is data local taxes and levies contained in the Revenue Department of Finance and Asset Management District and Kendal In this study researchers used a data sample of local taxes and levies in 2008-2011 found on the Department of Finance and Asset Management Revenue Regional Kendal. The analysis tools such as the level of growth, contribution and effectiveness.The results showed that the local tax contribution to the budget for the period 2008-2011 at an average of 2.65% per year. Contribution to the local tax revenue over the period 2008-2011 at an average of 27.58% per year. The effectiveness of local taxes averaged 120.89%, this means that the Government Dareh Kendal has been very effective in the area of tax collection. Meanwhile, the growth rate increased levies. Contribution retribution against budget during the periods of 2008-2011 reached an average of 2.95% per year. Contribution to revenue levies during the period 2008-2011 at an average of 30.76%. Effectiveness levies averaged101.23%, this means Kendal Regional Government has been quite effective in collecting levies.Keywords: Local Taxes, Levies, Revenue, Revenue and Expenditure Budget
ANALISIS PERUBAHAN ASET DAN LIABILITAS PAJAK TANGGUHAN UNTUK MENDETEKSI MANAJEMEN LABA
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This research is a testing that examined the effect and analyze the changes in net deferred tax liabilities and changes in net deferred tax liability components related to the accrual and revenue and expenses and reserves, compensation, depreciation, valuation of fixed assets and other items of earnings management to avoid earnings decline in manufacturing companies that go public in Indonesia.The population in this research is a company engaged in the manufacturing sector are listed in Indonesia Stock Exchange (BEI) in 2008-2010. Sampling technique using a purposive sampling technique with the following criteria. According to established criteria contained 37 samples. Analysis technique used is logistic regression.The results showed that the change in net deferred tax liability have an effect positive and significant can be used to detect earnings management to avoid earnings decreases. Meanwhile, changes components of net deferred tax liability related to the accrual and revenue and expenses and reserves, compensation, depreciation, valuation of fixed assets and other items and also valuation allowance for deferred tax assets can not be used for detecting earnings management to avoid earnings decreases.Keywords: Earnings Management, Accrual, Cash Flow Operating, Size, Net Deferred Tax Liabilities, Deferred Tax Liabilities, Deferred Tax Assets. 
PENGARUH RASIO CAMEL TERHADAP PERTUMBUHAN LABA YANG TERDAFTAR DI BEI
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Penelitian ini bertujuan untuk menguji pengaruh rasio camel terhadap pertumbuhan laba. Dalam penelitian ini sampel yang digunakan adalah perusahaan perbankan yang telah go public di Bursa Efek Indonesia (BEI) pada tahun 2007-2010 dengan menggunakan rasio CAMEL yang meliputi aspek permodalan, aktiva produktif, manajemen, rentabilitas dan likuiditas.Pelaksanaan penilaian kesehatan perusahaan perbankan dilakukan dengan cara mengkualifikasikan beberapa komponen dari masing-masing faktor yaitu komponen Capital (Permodalan), Asset (Aktiva), Management (manajemen), Earning (Rentabilitas), Liquidity(likuiditas) atau disingkat dengan istilah CAMEL. CAMEL merupakan faktor yang sangat menentukan predikat kesehatan suatu bank. Aspek tersebut satu dengan yang lainnya saling berkaitan dan tidak dapat dipisahkan.Penelitian ini menggunakan metode pengumpulan data dengan purposive sampling. Dengan metode tersebut diperoleh jumlah sampel dalam penelitian ini sebanyak 92 perusahaan perbankan dari 23 perusahaan perbankan tiap tahunnya. Ada lima variabel independen yang dikaji dalam penelitian ini yaitu: Capital adequacy ratio (CAR), ,NonPerforming Loan(NPL),Biaya Operasional terhadap Pendapatan Operasional (BOPO), Loan to Deposit Ratio(LDR)dan Return on Assets (ROA), sedangkan Pertumbuhan Laba sebagai variabel dependen.Metode pengumpulan data yang digunakan adalah dokumentasi. Teknik analisis data menggunakan uji asumsi klasik, uji analisis regresi linier berganda, dan uji hipotesis dengan menggunakan alat bantu program SPSS. Hanya mengunakan alat analisis regresi linier berganda, diperoleh hasil bahwa variabel CAR berpengaruh positif signifikan terhadap pertumbuhan laba, sedangkan variabel NPL, BOPO, LDR dan ROA tidak berpengaruh terhadap pertumbuhan laba.Kata Kunci: Rasio camel, pertumbuhan laba, perbankan
FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK, WAJIB PAJAK ORANG PRIBADI
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Willingness to pay taxes is a necessary first step to carry out taxation. It's own volition arise based on many factors that influence it. Purpose of this study was to find out how much influence the awareness factor to pay taxes, knowledge and understanding of tax regulations, a good perception of the effectiveness of the tax system, and the Sunset Policy jointly on the level of willingness to pay taxes in the region of KPP Pratama West Semarang.Data collection is done by collecting primary data in the form of questionnaires. The research sample consists of 131 taxpayers who have been willing to fill in questionnaires. While a decent sample processed in this study were 125 questionnaires. Method to answer the research question is processed by linear regression using SPSS.Results of research showed that: (1) consciousness of paying taxes and a significant positive effect on willingness to pay taxes. (2) Knowledge and understanding of tax regulations have a negative influence and no significant on willingness to pay taxes. (3) A good perception of the effectiveness of the tax system has positive affect and significant on willingness to pay taxes. (4) Sunset Policy has positive affect but not significant on willingness to pay taxes.Keywords: willingness to pay taxes, Consciousness of paying taxes, Sunset Policy, Knowledge and understanding of tax regulations, a good perception of the effectiveness of the tax system
PENGARUH CORPORATE GOVERNANCE, LEVERAGE TERHADAP MANAJEMEN LABA 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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The purpose of this study was to examine the effect of the implementation of corporate governance as measured by the proportion of independent commissioners, the size of the board of directors, audit committees and leverage existence of earnings management measures. the use of discretionary accruals as a proxy for earnings management is calculated by using the modified Jones model (Dechow et al., 1995).In this study the sample used is a banking company which has gone public on the Indonesia Stock Exchange (BEI) in 2008-2010. This study uses data collection by purposive sampling. With these methods the number of samples obtained in this study as much as 72 banking companies from 24 banking companies each year.By using multiple linear regression analysis tool, obtained the result that a variable proportion of independent commissioners positive effect on earnings management. Existence of audit committee variables negatively affect earnings management. Variable board size and leverage are not negatively affect earnings management.Keywords: corporate governance, leverage, banks, profit management.
PENGARUH PENDAPATAN, SANKSI DENDA, PELAYANAN FISKUS, DAN KESADARAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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The population in this study are all taxpayer to land and building tax in the district of village Muktiharjo Kidul district of West Pedurungan Semarang regency in 2011 amounted 30.894 taxpayers. The sampling technique used is proportional stratified random sampling. The number of sample of 109 respondents. Data obtained through primary data by distributing questionnaires and secondary data obtained from the office of the district of village Muktiharjo Kidul district of West Pedurungan. Analysis of data using multiple linear regression analysis.The results showed test of the income variable has positive and significantly affect taxpayer compliance, did not taxpayer attitudes on sanction againts tax fine has positive and significant impact on taxpayer compliance, service tax authorities has positive and signifikan,taxpayer attitudes toward taxation awareness has positive and significant impact on taxpayer compliance. Simultane ously income, the taxpayer attitudes on fine sanctions and taxation awareness affect taxpayer compliance by 71,3%.Keywords: Taxpayer compliance, income, fine sanction, service tax authorities taxation awareness
ANALISIS METODE PENYUSUTAN AKTIVA TETAP TERHADAP LABA PERUSAHAAN
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Accounting treatment of fixed assets is an accounting treatment applied to fixed assets owned by the company. This treatment includes the cost of the asset, after the acquisition expenses, depreciation of fixed assets and the discharge or disposal of fixed assets. The purpose of this study was to look for possible accounting treatment of fixed assets are most appropriate to be applied to the fixed assets of the company. An analysis includes also the effect of calculating the depreciation of the company's income statement. For the writing of this script author conducted research on PT. Glora Karya Makmur located in Klepu Semarang. To obtain the data, performed data collection through library research and field research. Fieldwork was conducted by a brief interview with the competent authorities, as well as field observations to directly supervise the object under study. This study takes the object of fixed assets of Group II motor vehicle owned by PT. Glora Karya Makmur. Based on observations on PT. Glora Karya Makmur , it is known that the method of depreciation of fixed assets employed by the company is a straight-line depreciation method. From the analysis there were significant nominal effect of the depreciation method used by the company that is a straight-line method with sum of the year digit method and double declining balance method, so the company can generate greater profits.Keywords: Fixed Assets, Depreciation Method of Fixed Assets, Corporate Earnings, Literature Studies and Field Research.
FAKTOR-FAKTOR YANG MEMPENGARUHI INDEPENDENSI AUDITOR
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Independence is the attitude expected of a public accountant for not having a personal interest in the execution of his duty contrary to the principles of integrity and objectivity. Independence must be regarded as one of the characteristic of the most important public accountant. The independence of public accountant includes two aspects: independence in mental attitude and appearance of independence. Independence in mental attitude means of self-honesty in accounting in considering the facts and a consideration of objective, impartial in formulating his opinion, while the appearance if independence means that the public impression that the independent public accountant to act so that public accountants should avoid circumstances of factors, factors that can lead to the dubious freedom. Sample selection methods in the study was conducted using purposive sampling method, the criteria for determining the sample is a public accountant who has had experience doing an audit and have worked for more than 2 years. Numbers of samples obtained were 63 respondents.the data used in this study is the primary data using questionnaires. Analysis of the data which is used multiple linear regression analysis. Hypothesis testing using the test with the test results indicate that the bonds of financial interest and relationships with clients, long-standing relationship with the client’s auditor, the competition among KAP, social relations and significant negative effect on the appearance of independence of public accountants; provision of services other than audit services, the size of the KAP office, the audit fee does not significantly influence the appearance of independence of public accountants.Keywords: independence, accountants, bond interest, long-standing relationship, competition among KAP, social relations, the rendering of services, the size of the KAP office, the audit fee
PENGARUH KEPUASAN KERJA, KOMITMEN ORGANISASIONAL, KONFLIK ANTAR PERAN, DAN MOTIVASI TERHADAP KEINGINAN BERPINDAH KERJA AUDITOR DARI KANTOR AKUNTAN PUBLIK DI SEMARANG
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This study aimed to analyze the effect of job satisfaction, organizational commitment, role conflict and motivation to move desires auditors working on a public accounting firm in Semarang. The population in this study are all auditors in public accounting firm. Sample size is 48 data. The research sample collected by direct interviews or in interviews in respondents with a minimum criteria has been working in public accounting firm for one year.The method used in this research is to use multiple regression analysis results indicate that job satisfaction, commitment Oganisasional, and negative and significant motivation to move kerja.Sedangkan keiinginan berpengaruh role conflict between positive and significant impact on the desire to move the work auditor. Saran Researchers further to add variable consequences in order to know the cause of the desire to move the work factor Auditor.Keywords: job satisfaction, organizational commitment, role conflict, motivation, desire to move work

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