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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 KEADILAN, SISTEM PERPAJAKAN, DISKRIMINASI, KEMUNGKINAN TERJADINYA KECURANGAN, DAN TARIF PAJAK TERHADAP PENGGELAPAN PAJAK (TAX EVASION) Tyas Ayu Ambarsari, 16.05.62.0042
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 empirically the effect of justice, the taxation system, discrimination, the possibility of fraud, and the tax rate on tax evasion. The sampling technique in this study used a purposive sampling method, with the results of the samples studied were 100 taxpayers at KPP Pratama Semarang Candisari. The data used is primary data with a method of data analysis using multiple linear regression analysis. The results of this study show that the variables of justice, taxation systems, discrimination, the possibility of fraud, and tariffs have a positive and significant effect on tax evasion.Keywords: justice, taxation system, discrimination, the possibility of fraud, tax rates, tax evasio
ANALISIS FRAUD DIAMOND DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN (Studi pada Perusahaan Property, Real Estate, and Building Construction yang terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Oktavianto Kurniawan, 17.05.62.0014; Badjuri, Achmad
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 diamond fraud on fraudulent financial statements. This study uses a sample of property, real estate and building construction companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 to 2017. The number of companies sampled is 30 companies with. purposive sampling method, the total sample obtained was 90. The method of data analysis in this study used the logistic regression analysis method. The results of this study indicate that Nature of Industry has an effect on financial statement fraud. While Financial Target, External Pressure, Rationalization, and Capability do not affect the financial statement fraud.
PENGARUH LIKUIDITAS, STRUKTUR MODAL, UKURAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015-2017) Cicilia Amanda Tia Oktaviani, 17.05.72.0010; Srimindarti, Ceacilia
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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Abstract

The company’s main goal is maximize firm value. Firm value is good will be a positive signal for investors to invest their funds into the company. This study aims to examines the effect of liquidity, capital structure, firm size and dividend policy on firm value. This research was conducted at the Indonesia Stock Exchange by using a go public manufacturing company as the unit of analysis. The data analysis has been done by using multiple linear regression with the independent variables are liquidity, capital structure, firm size and dividend policy and the dependent variable is firm value. The sampling method uses purposive sampling with the observation period of 2015-2017 of 183 compnies. The analytical mehod used is multiple regression analysis, f test, t test and coefficient of determination analysis. The result of study indicate that simultaneously liquidity, capital structure, firm size and dividend policy has an influence on the firm value. The results of the study show that liquidity does not have a significant effect on firm value. Capital structure has a negative and significant effect on firm value. Firm size and dividend policy has a positive and significant effect on firm value.
PENGARUH KOMPETENSI, INDEPENDENSI, AKUNTABILITAS DAN MOTIVASI TERHADAP KUALITAS AUDIT (STUDI EMPIRIS AUDITOR EKSTERNAL DI KANTOR AKUNTAN PUBLIK SEMARANG) Nuriyana Rizki, 14.05.52.0126; Kartika, Andi
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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Abstract

Factors that influence audit quality are cometency, independence, accountability and motivation. This study aims to examine the effect of competency, ndependence, accountability and motivation on audit quality. The population in this study were all auditors who worked at the Public Accounting Firm in Semarang. Sampling was done using the convenience sampling method and obtained a sample of 56 respondents. The primary data collection method is done through survey methods using a questionnaire. The data obtained using multiple linear model. The results of this study indicate that competence, independence, accountability and motivation affect audit quality.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014-2016 Dewi Nur Yuliani, 14.05.52.0156; Lisiantara, Greg. Anggana
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 and analyze the effect of profitability, firm size, board of commissioner size, leverage and audit committee on Complete Disclosure of Corporate Social Responsibility in Banking Companies Listed on the Indonesia Stock Exchange for the 2014-2016 Period. The population in this study are banking companies listed on the Indonesia Stock Exchange (IDX) and published financial statements from 2014 to 2016. This research is an empirical study using a sensus technique in sampling. The analytical tool used is normality test, classic assumption test, multiple linear regression test, model test and hypothesis test. Based on the research that has been conducted, the results of this study show that the Audit Committee has a significant positive effect on disclosure of Corporate Social Responsibility. While profitability, company size, board of commissioner size and leverage have no significant effect on disclosure of Corporate Social Responsibility.
DETERMINAN RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2015-2017 Riska Hanifa Rahmawati, 14.05.52.0181; 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 analyze the factors that influence stock returns in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The independent variables used in this study are current ratio, solvency ratio, profitability ratio, asset turnover and firm size. While the dependent variable used in this study is stock returns. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The sampling method in this study used a purposive sampling method with a total sample of 126 companies. The analytical tool used is multiple linear regression analysis using the SPSS program. The results of the study show that the variable size of the company and asset turnover have a significant effect on stock returns. While the current ratio variable, Debt to Equity Ratio and Return on Asset do not have a significant influence on stock returns.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia pada Tahun 2014-2017) Rissa Himmalia, 14.05.52.0192; Poerwati, Rr. Tjahjaning
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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Abstract

The purpose of this research was to examines the effect and analyze of Firm Size, Profitability, and Business Risk to Capital Structure on manufacturing companies listed on the Indonesia Stock Exchange for period 2014-2017. This research was quantitative and the data type includes time series data. The sample of this research used purposive sampling method. Based on certain criteria, there were 57 companies that matched with the sample. The statistical method used in this research was multiple regression. Based on result from data analysis, Firm Size has the positive effect and significant to Capital Structure with t value 2,037 and significant value 0,046. Profitability has the negative effect and significant to Capital Structure with t value -3,584 and significant value 0,001. Whereas Business Risk has positive effect and not significant to Capital Structure with t value amount 2,494 and significant value 0,015.
PENGARUH JUMLAH PENDUDUK, PDRB, INFLASI DAN JUMLAH WISATAWAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN/KOTA DI PROVINSI JAWA TENGAH TAHUN 2014-2016 Wahyu Candra, 14.05.52.0262; Maryono, Maryono
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 analyze the effect of Population, GRDP, Inflation and Number of Tourists on Regional Original Revenue in Districts / Cities in Central Java Province in 2014-2016. The population in this study were all districts and cities in Central Java Province. The sample of this study was 35 Regencies and Cities in Central Java Province with the period 2014-2016. This study uses secondary data obtained from BPS Central Java Province. The analytical method used in this study is multiple linear regression. Based on the results of the study it can be concluded that the Number of Tourists has a significant positive effect on Regional Original Income and Inflation has a significant negative effect on Regional Original Income. While the Number of Population has a positive and insignificant effect on Regional Original Income and GRDP has no significant negative effect on Regional Original Revenue.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN (FRAUD) (Studi Empiris Pada BPK Perwakilan Provinsi Jawa Tengah) Ratih Sariningrum, 14.05.52.0285; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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Abstract

The purpose of this research is to analyse the influence of audit experience, competency, independency, professional skepticism, workload and time pressure towards auditor’s ability to detecting fraud on the auditor BPK Representative of Province in Central of Java. The population of this research are all auditor which have followed Education and Training of Functional Posision of Auditor (JFP) and 2 years minimal job experience as auditor. Sampling was conducted using a purposive sampling method and number of samples of 101 respondents. Primary data collection method used is multiple regression model. The results showed that experience, competence, professional skepticism had a significant positive effect on the ability to detect fraud. While independence and time budget pressure have a positive and insignificant effect. Workload has a significant negative effect on the ability to detect fraud.
PENGARUH RASIO LIKUIDITAS, SOLVABILITAS, AKTIVITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014-2017 Wahyu Putri Sartika, 14.05.52.0297; Susilowati, Yeye
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 examines the effect of liquidity ratios, solvability, activity and profitability on stock prices. Each ratio is proxied by the current ratio, debt to equity ratio, total asset turnover, return on equity and earnings per share. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2017. The sample in this study used 204 data from 51 manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2017 period. In this study using hypothesis testing. Based on multiple linear regression tests on the research that has been done shows that liquidity, solvability ratios and activities have no significant effect on stock prices. While the profitability ratio has a positive and significant effect on stock prices.

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