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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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FAKTOR-FAKTOR YANG MEMPENGARUHI INDEPENDENSI AUDITOR Eduarto Unggul Wicaksono, 13.05.52.0095; Kartika, Andi
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 factors that influence the independence of auditors. Factors that influence auditor independence include the provision of other services besides audit services, length of audit relationships with clients, size of public accounting firms, competition between public accounting firms, and audit fees. Populations in this study are all auditors who work in the Public Accounting Firm in Semarang. Sampling was done using the convenience sampling method and the number of samples was 63 respondents. The method of retrieving primary data used was the questionnaire method. Data were analyzed using multiple linear regression models. The results showed that the length of the audit relationship with clients, competition between public accountants, and audit fees had a significant positive effect on auditor independence, while the provision of services other than audit services, the size of public accounting firms had a positive and insignificant effect on auditor independence.
PENGARUH HARGA MINYAK, INFLASI, KEBIJAKAN DEVIDEN, LEVERAGE, DAN NILAI TUKAR RUPIAH, TERHADAP NILAI PERUSAHAAN (Studi Empiris Perusahaan yang Terdaftar Di LQ45 Periode 2012- 2016) Roy Reksa Yusuf Birawa, 13.05.62.0023; Kartika, Andi
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

The purpose of this study is to investigates the effects of inflation, dividend policy, leverage, rupiah exchange rate, and interest rate toward the company value in the company registered in LQ45 index. The sampling method uses purposive sampling with the research period from 2012 to 2016. The relationship or influence between variables is explained using the multiple regression analysis method. The results show that oil prices have a significant negative effect on firm value, inflation has no significant negative effect on firm value, dividend policy and exchange rate have a significant positive effect on firm value, leverage has a positive and insignificant effect on firm value. The last summary of this research is recommended as an input for the investors that 4 variables that investigated in this research do not affect the company value significantly. This research has restrictiveness, they are the period of collecting sample is relatively short; there are no considerations among variables, and the internal factors of Company presented in the financial report.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK (Studi Kasus WP Orang Pribadi yang Terdaftar di KPP Pratama Semarang Barat) Anita Anggraeni, 14.05.52.0175; Meita Octaviani, Rachmawati
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

Tax revenue is one source of state funding, increasing tax revenues will increase the productivity of a country, but it turns out there are still many taxpayers who have not fulfilled their tax obligations. Factors related to taxpayer compliance are awareness of taxpayers, knowledge of taxpayers, tax sanctions and tax socialization. The purpose of this study is to test and analyze the effect of taxpayer knowledge, tax sanctions and tax socialization on taxpayer awareness and tax compliance. The population of this study were all taxpayers registered at KPP Pratama West Semarang, which amounted to 64,586 taxpayers. The sample method used is the Accidental Sampling method. The sample in this study amounted to 100 respondents. Data analysis was performed using multiple linear regression models. The results of this study indicate that knowledge of taxpayers, tax sanctions and tax socialization have a positive and significant effect on awareness of taxpayers and taxpayer compliance.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE, LIKUIDITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN Joel Pardin Malau, 14.05.52.0182; Indarti, MG. Kentris
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

The purpose of this study is to examine the effect of Good Corporate Governance, Liquidity and Corporate Growth on the performance of companies that participate in the 2014-2017 Corporate Governance Perception Index Program. The population is all companies that participate in the 2014-2017 Corporate Governance Perception Index Program. The sampling technique uses purposive sampling. The analytical tool used is multiple linear regression. The results of the analysis can be concluded that: Good corporate governance does not have a significant effect on company performance (ROA). Liquidity has a positive and significant effect on company performance (ROA). The company's growth has no significant effect on company performance (ROA).
PENGARUH KEPEMILIKAN INSTITUSI, SIZE DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK DENGAN LEVERAGE SEBAGAI PEMEDIASI (Studi pada Perusahaan Food and Beverage Periode 2013-2017) Lulukil Maknun, 14.05.52.0241; Hardiningsih, Pancawati
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 institutional ownership, company size, and profitability on tax avoidance with leverage as a mediator. The sample in this study used 60 data from Food and Beverage companies listed on the Indonesia Stock Exchange for the period 2013-2017 using the purposive sampling method. The analytical tool used is multiple linear regression test, model test, and hypothesis testing. Based on the research that has been done, the results of this study indicate that institutional ownership has ano significant negatif effect on leverage, the size of the company has a significant positive effect on leverage, profitability has a no significant positive effect on leverage, institutional ownership has a no significant positive effect on tax avoidance, the size of the company has a no significant positive effect on tax avoidance, profitability has a no significant positive effect on tax avoidance, leverage has a no significant positive effect on tax avoidance.
PENGARUH PENGUNGKAPAN CSR, LABA AKUNTANSI, DAN ARUS KAS TERHADAP ABNORMAL RETURN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2014-2017 Vivi Nur Malasari, 14.05.52.0248; Indarti, MG. Kentris
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 analyze the effect of CSR Disclosures, Accounting Profits, Operating Cash Flows, Investment Cash Flow, and Funding Cash Flow on Abnormal Return. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. The data analysis tool used in this study is descriptive analysis and multiple regression analysis. The results of this study indicate that CSR disclosure has a negative effect not significantly on Abnormal Return. Accounting Profit has a negative effect not significant on Abnormal Return. Operating Cash Flow has a positive and insignificant effect on Abnormal Return. Investment Cash Flow negative effect is not significant on Abnormal Return. Funding Cash Flow has a significant negative effect on Abnormal Return.
PENGARUH KOMPLEKSITAS TUGAS, INDEPENDENSI, DAN INTEGRITAS AUDITOR TERHADAP KUALITAS AUDIT (Studi Kasus Pada Kantor Akuntan Publik di Kota Semarang) Budi Alamsyah, 14.05.52.0302; Alfasadun, Alfasadun
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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Abstract

Audit quality is the quality of the auditor’swork that is displayed with reliable audit reports. This study aims tomeasure and evalute auditquality with integrity as a moderating variable. The population in this study were all auditors woking in the Public Accounting Firm in Central Java. Sampling was done by using convenience sampling and obtained a sample of 73 respondents. Primary data collection methods are carried out through a survey method using a questionnnare. Theresult of this study indicate that the complexity of the task does not affect audit quality. Independence has a positive effect on audit quality, and Integrity Auditors do not moderate the influence of task complexity and integrity to moderate the influence on audit quality.
PENGARUH SUMBER DAYA APARATUR, KOMITMEN ORGANISASI DAN PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS ALOKASI DANA DESA DI WILAYAH KECAMATAN UNDAAN KABUPATEN KUDUS Ignatia Kusuma Cahyani, 15.05.52.0124; Hardiningsih, Pancawati
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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Abstract

Village Fund Allocation is funds allocated from Regency or City governments to villages. Accountability in managing village fund allocation is very important. This requires the village government to manage village fund allocations in a professional, effective and efficient manner. The purpose of this study was to examine and analyze the influence of apparatus resources, organizational commitment and internal control over the accountability of village fund allocations in the Undaan District district of Kudus Regency . This study uses primary data by giving questionnaires to respondents. The population is the apparatus involved in the village fund allocation in Undaan District, Kudus Regency, which consists of 16 villages. The research sample was in accordance with the criteria which amounted to 83 respondents. The sampling technique used was purposive sampling and the data analysis tool used was multiple linear regression analysis using SPSS 24 for window. The results of the study show that apparatus resources have no effect on the accountability of village fund allocations, while organizational commitment and internal control have an effect on the accountability of village fund allocations.
PENGARUH LEVERAGE, UKURAN PERUSAHAAN, KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAXAVOIDANCE DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017 Lisa Octaviana, 15.05.52.0134; Wahyudi, Djoko
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 and analyze the effect of leverage, firm size, audit committee and institutional ownership on tax avoidance with profitability as a moderating variable. This research was conducted in Indonesia by using an analysis unit of manufacturing companies that have gone public.The population of this research is manufacturing companies listed on the Indonesia Stock Exchange. The sample included in the criteria of this study were 193 companies for 3 years and selected as a sample of 148 companies with a sampling method using purposive sampling.The data in this study were analyzed by multiple linear regression analysis techniques. The results of this study indicate that the leverage variable has a significant positive effect on tax avoidance, firm size variables have a positive and insignificant effect on tax avoidance, audit committee variables and institutional ownership have no significant negative effect on tax avoidance, profitability variables are able to moderate the influence of leverage on tax avoidance and profitability not able to moderate the influence of company size on tax avoidance.
PENGARUH LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN, KOMISARIS INDEPENDEN DAN CAPITAL INTENSITYTERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017 Anggita Wijaya Putri, 15.05.52.0188; Wahyudi, Djoko
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 analyze and examine the effect of leverage, profitability, company size, independent commissioners and capital intensity on tax aggressiveness. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (IDX).The sampling method uses purposive sampling with the research period from 2015 to 2017. The data processed is 217 companies. The testing technique uses multiple linear regression analysis. The results showed that leverage has a significant positive effect on tax aggressiveness, capital intensity has a positive and insignificant effect on tax aggressiveness, while profitability, company size and independent commissioners have a non-significant negative effect on tax aggressiveness.

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