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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 PENGALAMAN KERJA INDEPENDENSI, OBJEKTIVITAS, INTEGRITAS, KOMPETENSI TERHADAP KUALITAS AUDIT
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

Each public accounting firm wants to have an auditor who can work well in an audit. One of which is the work of auditors is to audit the purpose of seeking information about what actions are implemented in an entity that examined order to support the professionalism, the auditor in performing the audit should be guided by the auditing standards set by the Indonesian Institute of Accountants (IAI), which general standards, standards of field work and reporting standards formulation of research problems as follows: The auditor work experience have a positive and significant impact on audit quality. The auditor independence has positive and significant impact on audit quality. The auditor objectivity has positive and significant impact on audit quality. The integrity of the auditors have a positive and significant impact on audit quality.This study aims to determine the effect of work experience, independence, objectivity, integrity, competence has a positive and significant impact on audit quality. The population in this study were all auditors working in public accounting firm in the city of Semarang. The selection of the population in the city of Semarang The population in this study were 266 people, consisting of partners, managers, senior auditors and junior auditors. The number of 266 people found a way to ask the people working in 18 public accounting firm that is in Semarang In this study, the authors use a quantitative analysis which is a form of analysis which is applied to large data can be grouped into a tangible figure kategorikategiri angka.Sedangkan analysis tool in this study using multiple linear regression equation. The research proves that there is the influence of variables on the quality of audit work experience, based on the results of the first hypothesis is accepted. There is the influence of independent variables on the quality audit, based on the results of the second hypothesis can be accepted There is the influence of variables on the quality of audit objectives, based on the results of the third hypothesis is accepted There are influence between variable integrity of the quality audit, based on the results of the fourth hypothesis is accepted There are influence between variablecompetence of quality audit, based on the results of the fifth hypothesis receivedKeywords: work experience, independence, objectivity integrity,competence, quality audit
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus pada Kantor Pelayanan Pajak Pratama Semarang Barat)
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 study was to examine and analyze the influence of perceptions of sanctions taxation of taxpayers, tax officials, taxpayers criteria compliant, taxpayer awareness and knowledge of taxation on taxpayer compliance.The population in this study is an effective individual taxpayers registered at the KPP Semarang Barat in 2010 as many as 2906. With population size (N) of 2906 and the percent leeway inaccuracy because the sampling error can be tolerated or chill (e) 0.1 of this study using 100 samples. The determination of an individual taxpayer which will be selected is to use simple random sampling technique. Methods of data analysis used were multiple linear regression analysis.The results of this study can be concluded that: (1) Perceptions of sanctions taxation compliance reporting a positive effect on individual taxpayers. (2) Perceptions of the council tax compliance reporting a positive effect on individual taxpayers. (3) Perceptions of the criteria required to obey a positive effect on tax compliance reporting individual taxpayer. (4) Awareness of taxpayer compliance reporting a positive effect on individual taxpayers. (5) Knowledge of tax compliance reporting a positive effect on individual taxpayers.Keywords: perception of the taxpayer's tax penalties, tax officials, taxpayers criteria compliant, taxpayer awareness, knowledge of taxation and taxpayer compliance
PENGARUH RASIO KEUANGAN TERHADAP TINGKAT BAGI HASIL SIMPANAN MUDHARABAH BANK SYARIAH
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

Islamic banks are banks whose activities have left the issue of usury. The principle of sharing a common characteristic and operating a basic foundation of Islamic financial institutions as a whole. As the population in this study is that banks are on the Islamic financial sector that have been registered in the Bank Indonesia in the period of time between the years 2006 to 2011.This study uses a non-random sampling approach is by purposive sampling, with the criteria of the Bank - Islamic Banking which has stood since the period 2006 - 2011, and Bank Syariah who have the complete data period from 2006 to 2011. The method used in this study is to use multiple regression analysis to test hypotheses using t test. Before using multiple regression analysis, conducted tests of normality, the assumption of classical test and multiple regression.Based on the results of the feasibility test model using the F test shows that the ROA, FDR, BOPO, and CAR have a significant effect on the level of savings sharing mudaraba. Adjusted R ² value in the regression model obtained for 35.8%, meaning 35.8% of the variation in the level of savings could be explained by mudharabah profitability, liquidity, efficiency ratio, the ratio of capital kecakuapan while the remaining 64.2% are explained by other variables in outside the model. While based on the hypothesis test results indicate that ROA significantly positive effect on the level of the deposit mudaraba, FDR is not a significant negative effect on the level of the deposit  udaraba, BOPO significant negative effect on the level of savings results mudaraba, and CAR is significantly negative effect on the level of deposits results mudharabahKeywords: Rate of Profit Sharing, ROA, FDR, BOPO, and CAR
PENGARUH CAR, NPL, DPK DAN ROA TERHADAP LDR PERUSAHAAN PERBANKAN INDONESIA
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

Penelitian ini bertujuan untuk menguji pengaruh Capital Adequancy Ratio (CAR), Non Performing Loan (NPL), Dana Pihak Ketiga (DPK) dan Return On Asset (ROA) terhadap Loan to Deposit Ratio (LDR) pada Perusahaan Perbankan di Indonesia tahun 2006 – 2009. Hal ini dimaksudkan agar perusahaan-perusahaan perbankan di Indonesia tersebut dapat membuat suatu strategi kebijakan likuiditas yang optimal, sehingga perusahaan perbankan tersebut dapat tetap eksis untuk saat ini dan di masa mendatang.Data yang diperlukan dalam penelitian ini adalah data sekunder yang diperoleh dari Direktori Bank Indonesia tahun 2006 – 2009. Teknik pengambilan sampel dengan menggunakan purposive sampling,sehingga diperoleh sampel sebanyak 320 data observasi, tetapi setelah dilakukan outlier, ternyata sampel yang diolah sebanyak 304. Untuk menguji hipotesis mengenai pengaruh variabel independen dengan variabel dependen digunakan uji regresi linear berganda dengan taraf signifikansi sebesar 5%.Berdasarkan hasil penelitian ditemukan bahwa selama periode penelitian secara parsial, variabel Capital Adequancy Ratio dan Return On Asset berpengaruh positif dan signifikan terhadap LDR perusahaan, Non Performing Loan berpengaruh negatif dan signifikan terhadap LDR perusahaan, sedangkan Dana Pihak Ketiga tidak berpengaruh terhadap LDR perusahaan.Keywords: Capital Adequancy Ratio, Non Performing Loan, Dana Pihak Ketiga dan Return On Asset, Loan to Deposit Ratio
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN MEMBAYAR PAJAK BAGI PELAKU USAHA KECIL MENENGAH
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 study aimed to determine the factors that influence compliance of taxpayers pay tax stamps individual who has the Small and Medium Enterprises that located in the region of West Semarang. That research used primer data was acquired by distributing the questionnaires. Questionnaires are distributed as many as 100 respondents, the distribution method using accidental sampling method.The test results show that understanding and awareness of tax payers, and a good perception on the effectiveness of the tax system positive significanty influenced the taxpayer compliance, but perception of good against the council tax did not influence the taxpayer compliance.Keywords: Compliance taxpayer, paying tax awareness, understanding of the regulation taxation, the perception of the service tax authorities, the perception of the effectiveness of the taxation system.
PENGARUH CAR, LDR DAN BOPO TERHADAP KINERJA PROFITABILITAS PADA SEKTOR PERBANKAN YANG GO PUBLIK DI BURSA EFEK INDONESIA TAHUN 2007 - 2010
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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This study aims to determine and analyze the influence of the CAR, LDR, and BOPO of the performance of banking profitability for the company go public in Indonesia with the observation period of 2007-2010. Important for the Bank's profitability because profitability is used to measure the effectiveness of the company in generating profits by leveraging its assets. Financial ratios that affect the profitability (ROA) are: CAR, LDR and BOPO.The population in this study is a commercial bank in Indonesia which went public in 2007-the period of study 2010.sampel taken by using purposive sampling so that the amount of observational data obtained in this study as much as 96 observational data from 24 sample banking firms each year.By using a multiple linear regression analysis, the results showed that the CAR shown to have a positive significant effect on ROA and BOPO significant negative effect on ROA while the LDR does not affect eye out ROA.Keywords: CAR, LDR, BOPO, ROA
PENGARUH RASIO LIKUIDITAS, PROFITABILITAS, LEVERAGE, DAN EPS TERHADAP RETURN SAHAM
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 examine the effect of financial ratios that proxy for liquidity in his CR, proks fish profitability in ROA, leverage is in the proxy's DER and Earning Per Share (EPS) of the stock returns of manufacturing firms listed on the Stock Exchange in 2008 - of 2010. Document for the study was taken from the manufacturing company's financial statements that are still active on the Stock Exchange in the year 2008-2010, has a complete data during the observation period financial statements, using the rupiah exchange rate in the financial statements are examined. Sampling method using a purposive sampling method produces 121 companies. The results of the study showed positive and significant effect of EPS on stock returns, while CR and ROA is positive and significant effect on stock returns, and the DER and the significant negative effect on stock returns. For further research is recommended to add the variable size of the company.Keywords : Stock Return, Profitability, Liquidity, Leverage, Earning Per Share
PENGARUH RASIO CAR, NPL, BOPO, LDR, EPS TERHADAP HARGA SAHAM
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

The purpose of this study to determine the effect of CAR, NPL, ROA, LDR, EPS to the stock price. This research is a kind of causal research and previous studies is the replication of the study population with no companies listed in Indonesia Stock Exchange during the period 2008-2010. Selection of the samples was done by using purposive sampling and from 28 companies acquired 23 companies sampled. The data used are secondary data. The statistical method used was multiple linear regression then tested classical assumptions.The results of this study indicate that partial EPS variables significantly  influence stock prices, and partially CAR, NPL, ROA, LDR no significant effect on stock prices as well as simultaneously both variable CAR, NPL, ROA, LDR, EPS significantly influence stock prices the banking companies listed in Indonesia Stock Exchange.Keywords: CAR, NPL, ROA, LDR, EPS and Stock Price
BEHAVIOR OF INDIVIDUAL TAXPAYERS AND CORPORATE TAXPAYERS IN THE IMPLEMENTATION OF SELF ASSESSMENT SYSTEM
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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The purpose of this study is to investigate and analyze the application of functions to calculate, pay, reporting, counseling, supervision, and services in the self assessment system at KPP Pratama Semarang Barat.This study population penghasilah tax only on the individual taxpayer who has a free employment agency and taxpayers residing in KPP Pratama Semarang Barat. Sampling technique using purposive sampling. Source of data is primary data obtained by distributing questionnaires and interviews directly from the 2nd of January to February 2, 2012 obtained the data as much as 53 individual taxpayer and the taxpayer Agency 50 persons. Mechanical analysis of qualitative data using descriptive statistics with percentages.The results showed that the self assessment system has not been implemented properly. Proved most taxpayers do not calculate their own taxes even if the taxpayer has to pay taxes on time. Taxpayer's tax report is not due to consciousness, but because of fear of fines. Information about the extension has not been implemented properly. Tax officials have not implemented the system with good judgment, but it's also a supervisory function carried too far. So also with the officials have not implemented the service tax to the max.Keywords: taxpayers, tax authorities, self assessment system
Pengaruh Kesehatan Bank Terhadap Pertumbuhan Laba Masa Depan Pada Perbankan
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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The users of financial statements requires financial information from a company to analyze the condition and performance. The purpose of this study was to analyze the influence of the soundness of the bank with the financial ratios of earnings growth. CAR financial ratios, NPL, NIM, BOPO, and the LDR is a measure of bank health that affect the level of profit growth. Growth in corporate profits is one of the company's performance at the center of attention of investors.The population in this study are listed in the Commercial Bank of Bank Indonesia 2007-2009 period as many as 123 banks. Sample was determined by purposive sampling in order to obtain samples in accordance with the specified criteria. The sample in this study were 79 banking companies. This study analyzed using multiple linear regression analysis.Based on survey results revealed that NIM partially and BOPO significant effect on future earnings growth in corporate banking. As for the CAR, NPLs and LDR no significant effect on future earnings growth in corporate banking.Keywords: Earnings Growth, Capital Adequacy Ratio (CAR), non-performing loans (NPL), Net Interest Margin (NIM), Operating Expenses Operating Income (BOPO), and the Loan to Deposit Ratio (LDR)

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