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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
 106   107   108   109   110 
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, KOMISARIS INDEPENDEN, LEVERAGE, KOMITE AUDIT DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN Dessy Rina Akhadiani, 13.05.52.0021; Wahyu Widati, Listyorini
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 the effects of institutional ownership, managerial ownership, independent commissioners, leverage, audit committees and firm size on the integrity of financial statements. This study focused on LQ45 companies listed in Indonesia Stock Exchange (BEI) period February 2011- January 2016. Research conducted with the number of observations of 126 research samples obtained by nonprobability sampling method is purposive sampling technique. The analysis technique used in this research is multiple linear regression analysis. The results of the analysis show that institutional ownership, independent commissioners, leverage, and firm size have no effect on the integrity of financial statements. Managerial ownership and audit committee influence the integrity of financial statements.Keywords: Institutional Ownership, Managerial Ownership, Independent Commissioner, Leverage, Company Size, Financial Statement Integrity
DAMPAK ETIKA UANG TERHADAP PERILAKU KECURANGAN PAJAK DENGAN GENDER SEBAGAI VARIABEL MODERASI (Studi pada Wajib Pajak Orang Pribadi di KPP Pratama Kudus) Anita Yulinar, 14.05.52.0208; Meita Oktaviani, Rachmawati
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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Abstract

This study aims to examine and analyze the influence of money ethics to tax evasion. In addition to testing and analyzing the influence of intrinsic religiosity, intrinsic extrinsic as a moderator of the relationship between money ethics and tax evasion.The primary data research method used is distributing questionnaires to 120 individual taxpayers in KPP Pratama Kudus. The sampling technique used is convenience sampling. Data analysis technique used is regression moderation test of absolute difference by using program of SPSS.Result of research indicate that money ethics have positive effect to tax evasion, In relationships gender as moderating variables. Gender does not succeed in moderating the positive relationship between money ethics and tax evasion.Keywords: Money Ethic, Gender, Tax Evasion
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2013-2015) Uswatun Kasanah, 12.05.52.0207; 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

This study aims to determine the effect of profitability, operating cash flow, debt to total assets, liquidity to dividend policy on Manufacturing companies listed on the Indonesia Stock Exchange 2013-2015. The population is all Manufacturing companies listed on the Indonesia Stock Exchange 2013-2015. Sampling technique in this research is done by using purposive sampling method. The data obtained were analyzed by using multiple linear regression analysis. Hypothesis testing results can be concluded that profitability does not affect the dividend policy. Operating cash flow affects positively to dividend policy. Debt to total assets has no effect on dividend policy. Liquidity has no effect on dividend policy.Keywords: Profitability, Operating Cash Flow, Debt to Total Assets, Liquidity and Dividend Policy
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2016 Shelly Elinda Maulidina, 14.05.52.0152; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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Abstract

This study examines the effect of profitability, debt to equity ratio, firm size, firm age, and auditor’s opinion on manufacturing company listed in Indonesia Stock Exchange. This study used purposive sampling method in sample selection, the criteria for a sample is manufacturing company listed in Indonesia Stock exchange during the period from 2013 to 2016. Based on the criteria, obtained a sample of 320 companies over a four-year observation period. Relationship and (or) influence between variable is described by using logistic regression analysis. The result showed that debt to equity ratio variable has negative effect significant to the timeliness of financial report, firm age variable and auditor’s opinion had positive effect significant to the timeliness of financial report. Profitability variable has positive effect not significant to the timeliness of financial report, firm size variable has negative not significant to the timeliness of financial report.Keyword: timeliness, profitability, debt to equality ratio, firm size, firm age, and auditor’s opinion
DETERMINAN AUDIT JUDGMENT (Studi Kasus pada Pemeriksa BPK RI Perwakilan Provinsi Jawa Tengah) Imelda Adhistya Kusuma Dewi, 13.05.52.0085; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Abstract

This study aims to analyze the influence of auditor experience, gender, pressure of obedience, time budget pressure, task complexity, auditor seniority level, and auditors knowledge on audit judgment at BPK RI Auditors of Central Java Province. The population in this study are all examiners who work at the Audit Board (BPK) RI Representative of Central Java. Sampling was counducted using a convenience sampling method and the number of samples were 90 respondents. The primary data retrieval method used is questionnaire method. Data were analyzed using multiple linear regression method. The result of the research shows that auditors knowledge has a significant positive effect on audit judgment, gender and task complexity having a significant negative effect on audit judgment. While the experience of the auditor, the pressure of obedience, the pressure of the time budget, and the degree of auditor seniority have a positive effect is not significant on audit judgment.Keywords: Experience of Auditor, Gender, Pressure of Obedience, Time Budget Pressure, Task Complexity, Degree of Auditor Seniority, Auditors Knowledge, Audit Judgment
PENGARUH PENDAPATAN ASLI DAERAH (PAD) DAN DANA ALOKASI UMUM (DAU) TERHADAP PDRB DENGAN BELANJA MODAL SEBAGAI VARIABEL MEDIATING (Studi Kabupaten/Kota di Provinsi Jawa Tengah Tahun 2013 – 2015 Vivi Dela Safindah, 14.05.52.0252; Indarti, MG. Kentris
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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Abstract

The objective of this research was to analyze the effect of capital expenditure in mediating the relationship between Regional Generated Revenues and General Allocation Fund to the economic growth as measured by the Regional Gross Domestic Product (PDRB). Secondary data of those variables were collected from 35 regency/municipality in Central Java Province for the period of 2013 to 2015. Analysis technique using by path analysis.The results of the research showed (1) there is a positive influence and significant Regional Generated Revenues effect on capital expenditure, (2) there is a positive influence and significant General Allocation Fund effect on capital expenditure, (3) there is a positive influence and significant Regional Generated Revenues effect on economic growth (PDRB), (4) there is a positive influence and significant General Allocation Fund effect on economic growth (PDRB), (5) there is a negative influence and did not significant capital expenditure effect on economic growth (PDRB),(6) the variable capital expenditures are not proven to mediate the influence of Regional Generated Revenues effect on economic growth (PDRB),(7) the variable capital expenditures are not proven to mediate the influence of General Allocation Fund effect on economic growth (PDRB).Keywords: Regional Generated Revenues, General Allocation Fund, Capital Expenditure, Economic Growth, Regional Gross Domestic Product (PDRB)
PERSEPSI KEGUNAAN, KEAMANAN DAN KERAHASIAAN, KERUMITAN, PENGALAMAN DAN KESUKARELAAN MEMPENGARUHI MINAT WAJIB PAJAK DALAM MENGGUNAKAN E-FILING Ita Tri Astuti, 13.05.52.0057; Nuswandari, Cahyani
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 analyze perceptions of usefulness, security and confidentiality, complexity, experience and volunteers affect the interests of taxpayers in using e-Filing. The type of data used in this study is the primary data. Population in this research is Individual Taxpayer at KPP Semarang Selatan. Sampling was done by using Convenience sampling method and the number of samples were 110 respondents. The primary data collection method used is survey method by using questionnaire. Data obtained from the questionnaire were analyzed using multiple linear regression model. The results showed that perception of utility, security and confidentiality, experience and volunteer have a positive and significant influence to Taxpayers interest in using e-Filing, while the complexity has a significant negative effect on taxpayer interest in using e-Filing.Keywords: Perceived Usefulness, Security and Confidentiality, Complexity, Experience and Volunteer, Taxpayer Interest in Using e-Filing
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS DAN LEVERAGE SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014 – 2017) Eka Wulandini, 15.05.52.0007 Desi; Kartika, Andi
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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Abstract

This study aims to test and analyze the effect of Corporate Social Responsibility on Corporate Values with Profitability and Leverage as Moderating Variables. This research was conducted on the Indonesia Stock Exchange using a unit of analysis of manufacturing companies. The sampling method uses purposive sampling with the research period from 2014 to 2017. The influence of corporate social responsibility towards company value with profitability and leverage as moderation variables are accepted using the method Moderated Regression Analysis (MRA). The results of this study indicate that corporate social responsibility doesn’t effect the company value, but profitability and leverage can moderate the influence between CSR and company value.
PENGARUH LEVERAGE, PROFITABILITAS, FREE CASH FLOW, DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2013-2017) Luqmana Chakim, 15.05.52.0010; Sunarto, Sunarto
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to examine the effect of Leverage, Profitability, Free Cash Flow and Managerial Ownership on Profit Management in manufacturing sector companies. This research was conducted on the Indonesia Stock Exchange (IDX) in 2013-2017.The sample in this study was taken using a purposive sampling method with 205 companies. The data used is secondary data in the form of company financial statements which are analyzed using Multiple Regression Analysis. The results of the analysis show that leverage has a significant negative effect on earnings management, profitability does not affect earnings management, whereas Free Cash Flow and managerial ownership have a significant positive effect on earnings management.
PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN, RISIKO BISNIS DAN PAJAK TERHADAP STRUKTUR MODAL (Studi pada perusahaan pertambangan yang terdaftar di BEI periode 2014-2017) Rizki Amalia, 15.05.52.0014; Suwarti, Titiek
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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Abstract

This study aims to examine the effect of Profitability, Liquidity, Company Size, Business Risk and Tax on Capital Structure in Mining Sector Companies listed on the Indonesia Stock Exchange for the period 2014-2017. Capital Structure is a balance or comparison between external and internal funds. The sample selection technique used a purposive sample and obtained 16 companies with a period of 4 years so that 64 data were obtained, and processed using the SPSS application. Based on the results of data processing, it was found that Profitability, Business Risk and Taxes did not affect the capital structure. While liquidity has a negative and significant effect on capital structure. Company size variables have a positive and significant effect on capital structure. The results of the test on the coefficient of determination (R2) are 0.459. This means that 45.90% is influenced by profitability, liquidity, company size, business risk and tax while the remaining 54.10% is influenced by other variables.

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