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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 2,418 Documents
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PENGARUH PROFITABILITAS, LIKUIDITAS DAN LEVERAGE TERHADAP KEBIJAKAN DIVIDEN Ditya Ayu Liestyorini, 06.05.52.0066; Fauzan, Fauzan
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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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 Wulan Sari, 08.05.52.0133; Kartika, Andi
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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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) Nia Ariyanti, 08.05.52.0089; Nuswandari, Cahyani
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 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 Hariani Putri Rahayu, 08.05.52.0030; Widati, Listyorini Wahyu
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 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.
KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH DAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) GUNA MENDUKUNG PELAKSANAAN OTONOMI DAERAH (STUDI KOMPARASI PEMERINTAH KOTA SEMARANG DAN KOTA YOGYAKARTA) Ferza Rizky Pandeskawira, 08.05.52.0046; Jaeni, Jaeni
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 menganalisis kontribusi pajak daerah dan retribusi daerah terhadap pendapatan asli daerah dan anggaran pendapatan dan belanja daerah guna pelaksanaan otonomi daerah, dengan membandingkan antara Pemerintah Kota Semarang dan Yogyakarta. Sesuai dengan undang-undang nomor 32 tahun 2004 mendorong pemerintah daerah untuk lebih mandiri dalam penyelenggaraan pemerintah di daerahnya masing-masing. Hal ini mendorong daerah untuk lebih mandiri dalam segala hal terutama finansial, karena tingkat kemandirian suatu daerah dapat dilihat dari tinggi rendahnya PAD. Pajak daerah dan Retribusi daerah merupakan sumber PAD yang paling tinggi di Kota Semarang dan Yogyakarta.Metode analisis data yang digunakan penulis adalah deskriptif dengan analisis kontribusi dan analisis efektivitas. Populasi dalam penelitian ini adalah data pajak daerah dan retribusi daerah yang terdapat pada DPKAD Kota Semarang dan DPDPK Kota Yogyakarta. Sampel yang digunakan yaitu seluruh data pajak daerah dan retribusi daerah yang terdapat pada DPKAD Kota Semarang dan DPDPK Kota Yogyakarta. Dalam periode tahun anggaran 2008-2010 kontribusi pajak daerah terhadap PAD lebih optimal di Kota Semarang dengan rata-rata kontribusi sebesar 52,73% per tahun. Kontribusi pajak daerah terhadap APBD lebih besar di Kota Semarang dengan kemampuannya dalam membiayai belanja sebesar 10,45% per tahun, sehingga pemerintah Kota Semarang dapat dikatakan lebih mandiri.Kata Kunci: Pajak Daerah, Retribusi Daerah, Pandapatan Asli Daerah (PAD), dan Anggaran Pendapatan dan Belanja Daerah (APBD).
GOING CONCERN DAN OPINI AUDIT (SUATU STUDI PADA PERUSAHAAN PERBANKAN DI BEI) Novi Indrayani, 08.05.52.0146; Srimindarti, Ceacilia
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 liquidity, profitability and solvency of the auditor in providing audit opinions with going concern. Based on the results of the analysis is known that proper regression model used for analysis.By using logistic regression test of this study concluded that: (1) Variables of liquidity in this study consisted of Quick Ratio (QR) and the Banking Ratio (BR). Variable Quick Ratio (QR) does not affect the going concern audit opinion. While liquidity is measured by using the Banking Ratio (BR) did not affect the going concern audit opinion. (2) profitability variables in this study consisted of Return On Assets (ROA) and Interest Margin Loan (IML). Variable Return On Assets (ROA) affect the going concern audit opinion. While profitability is measured using the Interest Margin Loan (IML) does not affect the going concern audit opinion. (3) solvency variables in this study consists of the Capital Ratio (CR) and Adequency Capital Ratio (CAR) does not affect the going concern audit opinion. Keywords: liquidity, profitability and solvency and going concern audit opinion
THE FACTORS CAN MAKE A INFLUENTIAL TO ACCURACY OF PRESENTATION FINANCIAL REPORT Dina Oktafiya, 08.05.52.0012; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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The Objective of this research is to investigate the empirical evidence about the factors that that affect the timeliness of financial statements on manufacture companies in Indonesian Stock Exchange (IDX) .The research sample was taken from one thousand sixty four listed companies in Indonesian Stock Exchange. These samples were selected by using Puprposive sampling method. Analysis hypothesis is using Multiple Regression model shows that hypotesis test, normality data test using kurtosis Ratio test.The result of Multiple regression model shows that Timeliness influenced by Profitability, Liquidity, Age Company, Firm size, Solvency, Public Ownership.Keyword: Timeliness, Profitability, Liquidity, Age Company, Firm Size, Solvency, Public ownership.
KAJIAN EMPIRIS ATAS PERILAKU BELAJAR DAN KECERDASAN EMOSIONAL DALAM MEMPENGARUHI STRES KULIAH MAHASISWA AKUNTANSI Ike Mahananing Setyo Utami, 06.05.52.0116; Kartika, Andi
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Hasil penelitian ini menunjukkan bahwa kecerdasan emosional dan perilaku belajar mahasiswa jurusan akuntasi, keduanya memberikan pengaruh negatif dan signifikan terhadap stres kuliah responden, dalam hal ini variabel kecerdasan emosional memberikan pengaruh lebih dominan terhadap stres kuliah dibandingkan variabel perilaku belajar.Variabel Perilaku belajar (X1) mempunyai pengaruh negatif terhadap stress kuliah. Jika kecerdasan emosional semakin meningkat mengakibatkan stress kuliah semakin menurun, begitu pula sebaliknya jika pada kecerdasan emosional semakin menurun maka stress kuliah akan semakin meningkat.Variabel Kecerdasan Emosional (X2) mempunyai pengaruh negatif terhadap terhadap stress kuliah. Pengaruh negatif ini berarti bahwa perilaku belajar dan stress kuliah menunjukkan pengaruh terbalik. Jika perilaku belajar semakin meningkat mengakibatkan stress kuliah semakin menurun, begitu pula sebaliknya jika pada perilaku belajar semakin menurun maka stress kuliah akan semakin meningkat.Kata Kunci: perilaku belajar, kecerdasan emosional, stres kuliah.
Faktor – Faktor yang Mempengaruhi Penerimaan Opini Audit Going Concern ( Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI 2008-2010) Yuliani Susanti, 08.05.52.0021; Sri Mindarti, Ceacilia
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 examine the effect of company size, audit quality, and audit opinions the previous year. The population used in this study are all manufacturing companies listed in Bursa Efek Indonesia (BEI). The samples obtained by using purposive sampling method have a problem with financial distress criteria, the accumulated losess, eraning’s negative, current operations and net income is negative.Hypothesis testing is done by multivariate analysis using logistic regression the independent variable is a combination of metric and non metric (nominal). This analysis technique does not require normality test and test again the assumption on the independent variables. Logistic regression models, asses model fit, and parameter estimation and interpretation.In this study, quality audit and the audit opinion the previous year has positive influence on the possibility of receiving going concern audit opinion. While the size of the company’s revenues negatively affect the possibility og receiving going concern audit opinion.Keywords: Size Of The Company, Quality Auditor, The Previous Year’s Opinion, Going Concern.
FAKTOR – FAKTOR YANG MEMPENGARUHI PAJAK REKLAME DI KOTA SEMARANG Eri Aprilianingrum, 08.05.52.0052; Zuliyati, Zuliyati
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

Advertisement Tax represent is one of Regional Tax revenue which necessary for the Semarang City. This matter was proven during the fiscal year 1985-2010 income of Advertisement Tax revenues was increased. However in its development during the years 1985-2010, the percentage growth of Advertisement Tax revenues have fluctuated. The purpose of this study was to analysis the influence of Total Population, Per Capita Gross Regional Domestic Product and Number of Industry of Advertisement Tax receipts in the Semarang City.The Results of this study is expected to give some benefit and input for the Local Government of Semarang, particularly the Office of Financial Management Regions. Simultaneously test results indicate that overall independent variables (Total Population, GDP and Tota lindustry) together can show its influence on Advertisement Tax revenue. R-squared value for 0,421 amounted to 42,1 percent which means the Advertisement Tax revenue variation can be explained from variations of the three independent variables. While the rest that is equal to1,7percent is explained by another cause sout side the model. The results showed that the three variables, all of them have positive and significant influence on advertisement tax revenue in the Semarang City. Keywords: Total Population, GDP, Number of Industry, Advertisement Tax, Semarang City.

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