cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
INDONESIA
Students´ Journal of Accounting and Banking
Published by Universitas Stikubank
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 61 Documents
 1   2   3   4   5 
Search results for , issue "Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015" : 61 Documents clear
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK (Studi Pada UKM Di Kecamatan Gayamsari)
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

One of the biggest state revenue to support the country's life is taxes. Tax compliance is one of the factors that affect the size of a state income tax. This study aimed to examine the effect of tax knowledge, tax awareness, quality of service tax authorities, tax rates, and tax penalties on tax compliance SMEs. The population in this study is the taxpayer SMEs in Gayamsari, Semarang City as much as 80 SMEs that are in 7 villages namely, Gayamari, Tambakrejo, Kaligawe, large rice fields, Siwalan, Tendean Lamper, Sambirejo. The sampling method is done by census sampling method, the number of taxpayers SME population in Sub Gayamsari entirely used as a sample in the study. The analysis tool used is multiple linear regression. The results showed that knowledge of tax significant positive effect on the SME tax compliance, tax awareness significant positive effect on the SME tax compliance, service quality fiskus significant positive effect on the SME tax compliance, tax rates significant positive effect on the taxpayer kepatuhaan SMEs, and tax penalties significant positive effect on the SME.Keywords: Knowledge Tax, Tax Awareness, Service Quality Authorities, Tax Rate, Tax Sanctions, Taxpayer Compliance SMEs
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP RETURN SAHAM PADA PERUSAHAAN REAL ESTATE AND PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to understand the influence of Debt To Equity Ratio, Price To Book Value, Earning Per Share, Total Assets Turnover and Size to return the company shares categories including Real Estate and Property registered in Indonesia stock exchange. The population was all companies Real Estate and Property in the Indonesia stock exchange. The sample collection technique used is purposive sampling. The analysis used in this research are multiple linear regression model. The result showed that the coefficients determination in this research is the value of adjusted R square worth 12,1 %. While for F-test statistic shows that, between Debt To Equity Ratio (DER), Price to Book Value (PBV), Earning Per Share (EPS), Total Asset Turnover (TATO) and Size jointly impact on stock return. And the results of the testing of hypotheses partial evaluation shows that there is a positive significant influence between Price To Book Value (PBV) against stock return. While for Earning Per Share (EPS) and Size there is a positive not significant against stock return. Debt To Equity Ratio (DER) and Total Asset Turnover (TATO) shows that there are negative not significant impact on stock return.Keywords: Debt to Equity Ratio, Price to Book Value, Earning Per Share, Total Asset Turnover, Size and Stock Return
ANALISIS PENGARUH FIRM SIZE, LEVERAGE, DEBT TO EQUITY RATIO, DAN RETURN ON EQUITY TERHADAP NILAI PERUSAHAAN (Studi Kasus Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia 2011-2013)
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was done in order to analyze the effect of the firm size, leverage, Debt to Equity Ratio, and Return On Equity, of Price Book Value. The research objects are food and beverage companies listed in Indonesia Stock Exchange in year 2011-2013. Price Book Value is a ratio which is used to measure the financial activity of a company. PBV also illustrates how much the market appreciates the book value of a stock. The goal of this research was to test the effect of the firm size, leverage, Debt to Equity Ratio, and Return On Equity which was the measurement of Price Book Value. The food and beverage companies listed in Indonesia Stock Exchange in year 2011-2013 was used as the population of this research. It also used purposive sampling technique and got 44 sample companies. The data was tested using normality, multi-colinearity, autocorrelation, and heteroscedasticity. Next, the researcher also used double regression method to know the correlation between variables. The research shown that firm size had negative significant effect towards PBV. The Leverage had negative but insignificant effect, the Debt to Equity Ratio has positive but insignificant effect towards PBV, and the Return On Equity has positive significant effect towards PBV.Keywords: Firm Size, Leverage, Debt to Equity Ratio, Return On Equity and Price Book Value
PENGARUH SIZE, LEVERAGE, PROFITABILITY, CAPITAL INTENSITY RATIO DAN KOMISARIS INDEPENDEN TERHADAP EFFECTIVE TAX RATE (ETR) (Studi Kasus Perusahaan Wholesale And Retail Trade Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2014)
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study is done to analyse the variable of size, leverage, profitability (ROA), capital intensity ratio, and independent commissioner on the effective tax rate. The object of this study are companies wholesale and retail trade enrolled in the indonesia stock exchange BEI (2012-2014) year. Effective tax rate (ETR) is a the ratio of a tax paid for pretax profit at a specified period of . ETR also used for measuring a tax paid as a proportion of economic income. The purpose of this research is to test the influence of size, leverage, profitability (ROA), capital intensity ratio (CIR), and independent commissioner that is the measurement of effective tax rate. The population of this study are companies wholesale and retail trade years of successive 2012-2014 registered in indonesia stock exchange (BEI). The technique of the purposive sampling sample collection and use of successive data company received a sample of 53. The company then tested with normality, multikolinieritas, autokorelasi, and heteroskedastisitas. Next researchers used regression double to know the relationship between the variables. This research result indicates that variable size significant negative effect on ETR. Leverage influential no significant on ETR. Profitability (ROA) have no significant on ETR. Capital intensity ratio have positive effects and against significant ETR. Independent commissioner have no significant on ETR.Keywords: Size, Leverage, Profitability, Capital Intensity The Ratio, Independent Commissioner and Effective Tax Rate
FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK (TAX EVASION) DIKPP PRATAMA SEMARANG CANDISARI
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to analyze Factors Influencing Perceptions Regarding tax fraud Taxpayers (Tax Easion). This research was conducted in Semarang Candisari STO. The population in this study are all the individual taxpayer in Semarang Candisari STO. The sample in this study were 110 respondents. The sampling method was convenience sampling. Methods of data collection is done by questionnaire. Engineering test data used in this study include test validity by factor analysis, reliability tests with Cronbach Alpha. Classical assumption test, multiple linear regression analysis, t test to test and prove the research hypothesis. The results show that the justice system of taxation, discrimination and service quality significantly influence tax evasion (tax evasion).Keywords: Justice, Taxation System, Discrimination, Quality Of Service and Tax Evasion
PENGARUH INFORMASI AKUNTANSI DAN NON AKUNTANSI TERHADAP INITIAL RETURN PADA PERUSAHAAN YANG MELAKUKAN INITIAL PUBLIC OFFERING DI BURSA EFEK INDONESIA PERIODE 2011–2013
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine and analyze the effect of accounting and non-accounting information to the initial return on a company doing an initial public offering on the stock exchange Indonesia. The population in this study are all companies listed on the Indonesian Stock Exchange (BEI) 2011-2013. Samples were companies listed on the Indonesian Stock Exchange in the period 2011-2013 in addition to corporate banking and financial services industry. Based on the purposive sampling method, samples obtained 52 companies. This study used multiple linear regression to analyze the data. Based on the results of hypothesis testing, it is known that the level of leverage, earning per share, the amount of the company, the auditor's reputation, the reputation of the company underwritter and age did not affect the initial return on a company doing an initial public offering on the Indonesian Stock Exchange. Return on asset positive effect on initial return on a company that does the initial public offering on the Indonesia Stock Exchange.Keywords: Initial Public Offering, The Level of Leverage, Return On Assets, Earnings Per Share Amount of The Company, Auditor Reputation, Reputation Underwritter, The Life of The Company and The Initial Return
PENGARUH PENGALAMAN AUDITOR, INDEPENDENSI, DUE PROFESSIONAL CARE, AKUNTANBILITAS, KOMPLEKSITAS AUDIT DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine Influence Auditor Experience, Independence, Due Professional Care, Accountability, Complexity Audit and Ethics Audit on the Quality Auditor. Several previous studies on Audit Quality showed different results. Therefore, it is necessary to study in order to verify the theory of Quality Audit. The population in this study were all auditors working in the public accounting firm in the province of Central Java and Yogyakarta. The sampling technique used was purposive sampling, ie sampling based on certain criteria. The criteria for sampling in this study is the auditor who works in the Office of the Public Accounting at least 1 year. This study using multiple linear regression test. The results showed that: Experience the auditor has a positive influence on the quality of auditors. The independence of having a positive effect on audit quality. Due care professionals have a positive effect on audit quality. Accountability has no effect on audit quality. The complexity of the audit no effect on audit quality. Ethics auditors have a positive effect on audit quality.Keywords: Experience Auditor, Independence, Due Professional Care, Accountability, Complexity Audit, Ethics and Quality Audit Auditor
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN COORPORATE (CSR) DAN DAMPAKNYA TERHADAP REAKSI INVESTOR
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of company characteristics on the disclosure of corporate social responsibility (csr) and its impact on investor reaction. Population in this research are manufacturing companies listed on the stock exchange Indonesia in 2012-2014. The sample in this study were taken by purposive sampling method. Data were analyzed by using test Partial Least Square (PLS). Results of testing the first hypothesis of variable size companies positive effect on CSR, In the second hypothesis is the variable profitability in the proxy with ROA positive effect on CSR, In the third hypothesis is the variable profile companies positive effect on CSR, In the fourth hypothesis of variable size commissioners positive effect on CSR, On the fifth hypothesis that institutional ownership variable has a positive effect on the disclosure of CSR, In the sixth hypothesis that CSR variable positively affects the disclosure Abnormal Return, In the seventh hypothesis that CSR variable positive effect on the disclosure of share volume.Keywords: Company Size, Profitability, Company Profile, BOC, Institutional Ownership, Abnormal Return, Volume Stocks, CSR
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI UPAYA TINDAKAN TAX AVOIDANCE
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to analyze the influence of Institutional Ownership, Independent Commissioner Board,and Audit Committee, Against Tax Avoidance. In the manufacturing sector the basic chemical industry in Indonesia Stock Exchange. The sample in this study was obtained by using purposive sampling method. Based on the criteria that is the importance of the 76 companies in the research samples with the period 2010-2013. This research was conducted by using multiple linear regression analysis. The results showed that the significant positive effect of institutional ownership and audit quality are not significant positive effect on tax avoidance. While the negative influence of independent board and audit committee is not significant effect on tax avoidance.Keywords: Institutional Ownership, Independent Commissioner Board, Committee Audt, and Tax Avoidance
FAKTOR–FAKTOR YANG MENYEBABKAN TERJADINYA AUDITOR SWITCHING
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research investigates the factors that cause the switching auditor’s. This research was conducted in the Indonesia Stock Exchange using manufacturing companies that have gone public. The sampling method is using purposive sampling with the research period 2011-2013. It was acquired 76 companies for sample of each year with the total testing sample are 228 companies (3 years). Hypothesis testing is done by logistic regression method. The test result of study hypothesis indicates that the audit opinion, change management, external auditor’s, the company’s growth has no significant effect the switching auditor’s, while testing a significant effect on the size of the company switching auditor’s.Keywords: Audit Opinion, Change Management, External Auditor’s, The Company’s Growth and Size Of The Company

Page 2 of 7 | Total Record : 61

 1   2   3   4   5 

Filter by Year

2015 2015


Reset
Filter By Issues
All Issue Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019 Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019 Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018 Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018 Vol 7 No 2 (2018): vol.7 no.2 oktober 2018 Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017 Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017 Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017 Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017 Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016 Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016 Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016 Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016 Vol 5, No 1 (2016): Vol. 5 No.1 Edisi April 2016 Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015 Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015 Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015 Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015 Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014 Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014 Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014 Vol 3 No 1 (2014): vol. 3 no. 1 edisi april 2014 Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013 Vol 2 No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013 Vol 2 No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013 Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013 Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 More Issue