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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 2,418 Documents
 102   103   104   105   106 
PENGARUH SIKAP, PERSEPSI KEGUNAAN, KOMPLEKSITAS, DAN TEKNOLOGI INFORMASI TERHADAP MINAT MENGGUNAKAN E-FILING (Studi Kasus Wajib Pajak Orang Pribadi di Kota Semarang) Bella Fadhilah Chusaeni, 12.05.52.0150; Meita Oktaviani, Rachmawati
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to examine empirically the influence of attitudes, perceptions of usefulness, complexit, and information technology of taxpayer interest in using e-filing. In this research, the researcher uses personal taxpayer population in KPP Semarang City. The method used is purposive sampling method. The sample used is 120 individual taxpayers in KPP Semarang City. The test equipment in this study used regression linier. The results of this study is the attitude and perception of usability does not affect the interest of using e-filing. Complexity and Information technology affects interest in using e-filing.Keywords : Attitudes, Perceptions of Usefulness, Complexity, Information Technology, Taxpayer Interest in using E-Filing
FAKTOR - FAKTOR YANG MEMPENGARUHI PEMANFAATAN TEKNOLOGI INFORMASI PADA KANTOR AKUNTAN PUBLIK (KAP) JAWA TENGAH Badrul Huda, 12.05.52.0146; Himawan, Arief
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

This research is motivated by the development of information technology, especially for auditors dealing with clients from the outside and limited time. The purpose of this study was to describe the influence of social factors, conformity duty, long-term consequences, affect, complexity and conditions memfasilitaasi the utilization of information technology in Central Java.  The population of this study is the KAP located in Central Java are registered with the Insitute Akuntan Publik Indonesia (IAPI) in January 2016. The sampling method used Concinience Sampling method. The sample in this study is 23 KAP by the number of 59 respondents. Data were collected by questionnaire directly performed at KAP is located in central java to Surakarta, Semarang and Purwokerto. Data analysis using linear regression models. The results of this study the suitability of variable assignment addressing significant positive effect. social variables, complexity menunujukan positive effect was not significant and variable Affect showed a significant negative influence as well as the long-term consequences, conditions that facilitate showed significant negative effect on the utilization of information technology.  Keywords: Social, Suitability Task, Long-term Consequences, Affect, Complexity, Conditions That Facilitate, Utilization of Information Technology, Information Technology, Auditor
ANALISIS PENGARUH KARAKTRISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN RISIKO PERUSAHAAN (Studi Empiris Pada Perusahaan-Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2012-2015) Khotib Zaenal Mustofa, 13.05.52.0165; Lisiantara, G. Anggana
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students Journal of Accounting and Banking

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This research aims to examine and analyse empirical evidence about the influence of karaktristik company and corporate governance risk disclosure against the companies in manufacturing companies. The characteristics of companies that are used in this research is the level of profitability, the companys size, the level of liquidity, stock ownership structure, the size of the Board of Commissioners and the expertise of the audit committee the audit committee meeting frequency. Method of sampling using a purposive sampling with a period of 2012-2015 years of research. As many as 94 registered manufacturing company BEI (Indonesia stock exchange) be used as a sample in this research. Stakeholder theory is used to describe the relationships between variables. Risk disclosure in this study using a content analysis based on identifying sentences risk disclosure in reports annual report. Statistical methods are used to test the hypothesis is multiple regression analysis. The results of this study suggest that public ownership structure positive effect significantly to levels of risk disclosure company. While the companys size, profitability, liquidity, the expertise of the audit committee of the Board of Commissioners, the size and frequency of meetings of the audit committee of influential positive and insignificant against the disclosure of the risks of the company.Keywords: Risk Disclosure, Stakeholder Theory, Profitability Level, Firm Size, Liquidity Level, Public Shareholding Structure, Board Size, Audit Committee Expertise, and Frequency of Meetings of The Audit Committee
PENGARUH EARNING PER SHARE, CURRENT RATIO, DAN DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM PADA PERUSAHAAN PERTAMBANGAN PERIODE 2009-2015 Aulia Heni Wijaya, 12.05.52.0091; Susilowati, Yeye
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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Abstract

The study was to examines and analyzes the effect of earnings per share, current ratio and debt to equity ratio on stock price. This research was conducted at the Indonesian Stock Exchange by using a go public mining companies as the unit of analysis. The sampling method used purposive sampling with observation period from 2009 to 2015. Relationship and (or) influence between variable is described by using multiple regression analysis. The results showed that the earning per share and the current ratio has positive effect and significant to the stock prices. Whereas the debt to equity ratio had negative effect and significant on stock prices.Keywords: Earning Per Share, Current Ratio, Debt to Equity Ratio, and Stock Price
PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS, SOLVABILITAS, PROFITABILITAS DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2013-2015) Ayuna Feranica, 13.05.52.0077; Kartika, Andi
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Abstract

The purpose of this study is to examine the influence of Firm Size, Liquidity, Solvency, Profitability, and size of Board of Commissioner to Corporate Social Resposibility Disclosure in Manufacturing Companies listed on the Indonesia Stock Exchange. The dependent variable is Corporate Social Resposibility Disclosure. Independent variable are Firm Size, Liquidity, Solvency, Profitability, and size of Board of Commissioner. The population in this study was all Manufacturing Company listed on the Indonesia Stock Exchange in 2013-2015. Samples were 249 manufacturing companies. This study used purposive sampling method.The analysis used in this reseacrh are multiple linear regression analysis.The results of the testing of hypotheses partial evaluation shows that there are significant influence on Firm Size, Liquidity, Profitability and size of Board of Commisioner while for Solvency not have significant influence to the Corporate Social Responsibility Disclosure.Keywords: Firm Size, Liquidity, Solvency, Proftitability, Size of Board of Commissioner, Corporate Social Resposibility Disclosure
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, PERTUMBUHAN LABA, PROFITABILITAS, DAN LIKUIDITAS TERHADAP KUALITAS LABA Nita Happi Amalia, 12.05.52.0177; Srimindarti, Ceacilia
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

This study aims to examine and analyze the effect of capital structure, company size, profit growth, profitability, and liquidity influence on the quality of earnings. The population of this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2012 to 2014. The sample was determined by purposive sampling method, to obtain a sample of 148 manufacturing companies. The data used in this research is secondary data. Analysis of the data used is multiple regression analysis. The research proves that (1) the capital structure does not does not affect the quality of earnings, (2) the size of the companys positive and significant effect on the quality of earnings, (3) the profit growth had no effect on earnings quality, (4) profitability does not affect the quality, and (5) the liquidity does not affect the quality of earnings.Keywords: Capital Structure, Size of The Company, Profit Growth, Profitability, and Liquidity
PENGARUH KOMISARIS INDEPENDEN, LEVERAGE, PROFITABILITAS, DAN TIPE AUDITOR TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL (Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2016) Arista Irfan Prakoso, 13.05.52.0106; Suwarti, Titiek
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Abstract

The era of globalization has changed the business strategy of a business based on labor to a knowledge-based business. Intellectual capital becomes an important factor for companies in improving competitiveness. This study aims to analyze the influence of independent commissioners, leverage, profitability, and type of auditors to the disclosure of Intellectual capital. The population of this study are all food and beverage companies listed in Indonesia Stock Exchange 2012-2016. The sample was chosen using purposive sampling method and obtained 48 samples of food and beverage companies. Sources of data obtained through the website of BEI, the website of each company, and ICMD. Analysis method used in this research is multiple linear regression analysis. The results of this study indicate that the independent commissioner have significant influence on intellectual capital disclosure, leverage has no significant effect on intellectual capital disclosure. profitability has no significant effect on intellectual capital disclosure, and auditor type has a significant effect on intellectual capital disclosure.Keywords: Intellectual Capital Disclosure, Independent Commissioner, Leverage, Profitability, and Type of Auditors
PENGARUH PROFITABILITAS, FREE CASH FLOW DAN INVESTMEN OPPORTUNITY SET TERHADAP KEBIJAKAN UTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014 Eka Purwanti, 12.05.52.0196; Susilowati, Yeye
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

This study aimed to determine the effect Profitability, Free Cash Flow (FCF), Investment Opportunity Set (IOS) to the Debt Policy. The population in this study is a manufacturing company listing on the Indonesian Stock Exchange (BEI) in 2010-2014. This research was conducted by using quantitative data. The research sample was determined by purposive sampling techniques and sample menghasillan 95 companies for analysis. This quantitative analysis includes the classical assumption (normality test, multicollinearity, heteroscedasticity test, autocorrelation test), multiple linear regression test, test the feasibility of this model through the F test, the coefficient of determination. and t test. T test results showed that the only variable partial IOS significant negative effect on the variable Debt Policy, while the variable profitability, Free Cash Flow does not affect the Debt Policy. Simultaneously profitability, FCF, IOS has a significant effect on the Debt Policy. While the coefficient of determination through the adjusted R-square showed 8.7% means that the Debt Policy variable variation can be explained by the variable profitability, FCF, IOS, while the remaining 90.8% is explained by other causes beyond the model.Keywords: Profitability, FCF, IOS, Debt Policy
PENGARUH PERENCANAAN PAJAK, LEVERAGE, PROFITABILITAS DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (Studi Perusahaan Manufaktur Yang Terdaftar Di BEI Pada Tahun 2012-2014) Eko Satriyo, 12.05.52.0217; Setyowati, Widhy
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

The purpose of this study was to analyze the effect of tax planning leverage profitability and deferred tax expense. Identification of the companies that perform earnings management practices carried out by applying the profit distribution approach. Income distribution approach identifies earnings reporting limits and find companies that are below the limits earnings reporting will try to pass these limits by earning management The population in this study are all companies listed in Indonesia Stock Exchange in the year 2012 to 2014. The sample used in this study are all manufacturing companies. The total sample for the three years of observation is 96 samples. Sampling in this research is done by using purposive sampling technique. Purposive sampling is a sampling of the population deliberately based criteria. The results showed that tax planning, leverage, and the deferred tax expense significant negative effect on earnings management and based on the result showed that the profitability of significant positive effect on earnings management.  Keywords: Earnings Management, Tax Planning, Leverage, Profitability, Deferred Tax Expense
PENGARUH RASIO KECUKUPAN MODAL, LIKUIDITAS BANK, RISIKO KREDIT DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS BANK KONVENSIONAL YANG TERDAF1TAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2012-2016 Senia Noviani, 14.05.52.0132; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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The purpose of this research are for test and analyze the effect from minimum capital ratio, bank liquidity, credit risk and firm size to commercial bank profitability. In this research use capital adequacy ratio (CAR), loan to deposit ratio (LDR), non performing loan (NPL) and firm size as independent variables and bank profitability that proxied by return on assets (ROA) as dependent variable. The sampling technique is purposive sampling. The sample used was commercial bank that listed on Stock Exchange which published an annual report during 2012-2016. The sample that can be used are 28. The analysis method is double regression. The results are : CAR, LDR and firm size give positive effect and significant on ROA otherwas firm size gives negative effect and not significant on ROA.Keywords : CAR, LDR, NPL, firm size and bank profitability (ROA)

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