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Students´ Journal of Accounting and Banking
Published by Universitas Stikubank
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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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
FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT DELAY
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 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.
FAKTOR – FAKTOR KEMAUAN MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS DI KPP 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 willingness of taxpayers to pay taxes is essential in the tax revenue. Cause of a lack of will among other things is a principles of taxation, namely that the results of indirect taxation enjoyed by the taxpayer. This research aims to find empirical evidence of factors that influence the willingness to pay taxes. Factors that influence the willingness to pay predictable taxes, are: awareness of tax paying, knowledge and understanding of tax laws, and a good perception of the effectiveness of the tax system.Research sample is the taxpayer who performs in KPP Pratama Semarang Barat. The research was conducted by distributing questionnaires to the respondents of the study. Statistical methods used to test variables is multiple linear regression study.Keywords: Willingness to Pay Taxes, Awareness of Tax Paying, Knowledge and Understanding of Tax Laws, and a Good Perception of the Effectiveness of the Tax System
Analisis Faktor-Faktor yang Mempengaruhi Audit Delay
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 test empirically the. effect of firm size, profit / loss, auditor reputation, and profitability of the audit delay in manufacturing companies listed on the Indonesia Stock Exchange. This study uses secondary data, namely the financial statements of 135 companies listed on the Indonesia Stock Exchange as many as 82 companies to be sampled in 2008-2010. To prove the hypothesis, the test begins the classic assumption.The results of hypothesistesting with multiple regression found empirical evidence that the variable profitability and significant negative effect on audit delay. As for the variables of firm size, profit / loss, and the auditor's reputation has no effect on audit delay.Keywords: audit delay, firm size, profit / loss, auditor reputation, and profitability
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK
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 test the awareness of paying taxes, and knowledge will pemahamana tax laws, a good perception of the effectiveness of the system of taxation, and financial penalties against the willingness to pay taxes. Taxpayer attitudes that tend to assume that taxes are a wasted expenditure, it is also one of the factors that inhibit and reduce the awareness of taxpayers to fulfill tax obligations.The data used are the primary data in the period of 2011.  Researchers used a convenience sampling and obtaining a sample of 99 respondents. The research data were then tested by multiple linear regression using SPSS 16 application program to test the awareness of tax paying, knowledge and understanding of tax laws, a good perception of the effectiveness of the system of taxation, and financial penalties against the willingness to pay taxes.The results showed that the attitude of taxpayers towards consciousness of paying taxes and taxation knowledge and understanding of significant effect on willingness to pay taxes, taxpayer attitudes towards a better perception of the effectiveness of the tax system and financial penalties are not significant effect on willingness to pay taxes.Keywords: willingness to pay taxes, public awareness, knowledge and understanding of tax laws, a good perception of the effectiveness of the tax system, financial penalties.
FAKTOR PAJAK DAN FAKTOR LAIN TERHADAP TINGKAT HUTANG PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE TAHUN 2008-2010
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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Abstract

As a developing country, Indonesia shows a quite interesting phenomenon, which was the high rate of debt of many companies in Indonesia. This fact shows that the policy of leverage plays an important rule for the viability of the company. The main purpose of this research was to test empirically, any factors that influence the leverage for there are still inconsistence research results from the prior study.This study in addition to using this research tax factors that consisted of Corporate Tax Rate, and Non-Debt Tax Shield, influencing the leverage, and also predict other factors that influencing the leverage, which are Investment Opportunity Set (IOS), Profitability and Past Debt.Research object (samples) are about 90 manufacturing companies with period 2008 to 2010. Sample collection techniques is using porposive sampling. Data are tested by using multiple linear regression.The result of the study shows that the Investment Opportunity Set and Past Debt has significant positive effect on the Leverage. Corporate Tax Rate and Non-Debt Tax Shield had no significant positive effect on the Leverage, while Profitability had no significant negative effect on the Leverage.Keywords: Leverage, Corporate Tax Rate, Non-Debt Tax Shield, Investment Opportunity Set (IOS), Profitability, Past Debt.
PENGARUH BIAYA KUALITAS TERHADAP PENJUALAN PADA CV. ANUGERAH MEBEL
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This research represent research which testing quality coston sale. Company compete to do competition strategy in serving consumer like creating unique and different product and also with quality. A product can with quality if as according to consumer expectation and also price which is kompetitif. Intention of this research is to know influence of quality cost which consist of the prevention cost, appraisal cost, internal failure cost and eksternal failure cost to sale.The sample done using in this research is financial statement data,quality costand sale of period 2009-2011. The data sampeldone using counted 36 sampel.Data analysis done using is multipellinear regression. The result of research indicate that the quality cost which consist of the prevention cost, appraisal cost, internal failure cost expense and assessment have an effect on positive and signifikan to sale. While external failure cost have an effect on negativity to sale.Keyword: Quality Cost, Sale
PENGARUH PROFITABILITAS, LIKUIDITAS DAN LEVERAGE TERHADAP KEBIJAKAN DIVIDEN
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

Dividend policy is the amount of revenue that will be given to investors. The purpose of this study was to examine and analyze the influence of profitability, liquidity and leverage, dividend policy. Based on selection criteria in this study found 25 companies, which generate 75 data pooling. Analytical methods used to analyze the influence of profitability, liquidity and leverage, dividend policy is a multiple linear regression analysis.The results of this study can be concluded that: (1) Return On  nvestment (ROI) has a positive effect on the dividend payout ratio, meaning that the greater the ROI will increase the dividend payout ratio. (2) Current ratio is a positive influence on cash dividends, meaning that the higher the current ratio will increase the dividend payout ratio. (3) Debt to equity ratio does not affect the dividend payout ratioKeywords: profitability, liquidity, leverage and dividend policy
FAKTOR – FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS STUDI KASUS KPP SEMARANG TENGAH DUA
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

Tax is the state’s biggest income, however number of taxpayers, although the number of taxpayers are increasing rapidly in Indonesia, there are obstacles to increase the tax ratio, which are the complianceof the must pay tax.This study investigated the level of compliance of individual income taxpayers in KPP Pratama Semarang Tengah Dua by using several independent variables have been used in previous research such as knowledge about tax, perception to tax employees, criteria good tax payers, the awareness in compliance must pay tax, sanction of tax and service taxpayers.Keywords: Compliance of Must Pay tax, knowledge of tax, criteria good taxpayers, perception to tax employees Sanction of Taxation, The Awareness in Compliance Must Pay Tax, Service Taxpayers, and Individual Income Tax.
EFFECTS OF SUNSET POLICY PROGRAM TO THE FACTORS THAT INVOLVE THE WILLINGNESS TO PAY TAX (A RESEARCH ON PERSONAL BUSSINESSMAN AS TAX OBJECT IN WEST SEMARANG DISTRICT REGION)
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 research is intended to test the effect of Sunset Policy program to the consciousness of people’s tax paying, deep knowledge of tax regulation and good perception of tax system’s efectiveness. This policy is issued in hope to rise citizen’s willingness to pay tax.This research used primary data gathered by giving questioner to 51 responden who are bussinessman tax object listed in Industry and Mercandhising Department of Semarang City in the region of West Semarang District, using Systematic Random Sample. This research made use of Simple Linier Regretion to analize datas.The yields of this research showed that Sunset Policy have a positif effect to the consciousness of people’s tax paying, deep knowledge of tax regulation and good perception of tax system’s efectiveness.Keywords: Sunset Policy, consciousness to pay tax, deep knowledge of tax regulation, good perception of tax system’s efectiveness.
Analisis Pengaruh Kecerdasan Emosional Terhadap Tingkat Pemahaman Akuntansi Dimoderasi Oleh Kepercayaan Diri
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 obtain empirical evidence of whether the emotional intelligence of students affect the level of understanding of accounting with confidence as a moderating variable. Population taken in this study were students of Economics, University of accounting faculty Stikubank Semarang. The sample in this study using purposive samplingThis research method is used to test the hypothesis in this study is to use multiple linear regression and regression with moderating variables, hypothesis checking is done by mengumpulkjan answers from 60 respondents to the criteria the student has to take introductory accounting courses 1, 2 introductory accounting, financial accounting intermediate 1, intermediate 2 financial accounting, accounting information 1, 2 advanced accounting, auditing 1, 2 auditing, and accounting theory.Based on the results of this study assert that emotional intelligence (self-knowledge, self-control, motivation, empathy and social skills) significantly influence the level of accounting understanding, and confidence to have influence as a moderating variable Keywords: self-knowledge, self-control, motivation, empathy, social skills, and confidence.

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