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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
 127   128   129   130   131 
PENGARUH KUALITAS LAYANAN DAN NIAT TERHADAP KEPATUHAN WAJIB PAJAK DENGAN TAHUN PEMBINAAN WAJIB PAJAK (TPWP) SEBAGAI PEMODERASI (Studi Kasus Pada UMKM Kota Semarang) Amalia Rahmawati, 12.05.52.0001; Hardiningsih, Pancawati
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to test and analyze the effect of tax quality service, intention, and year coaching the taxpayer on the tax compliance with years of coaching the taxpayer as moderating. The population in this study are personal tax payers list in Semarang that have UMKM. Sampling was done using purposive sampling method and sample size of 102 respondens. Personal tax payers list in Semarang that have UMKM. The primary data using moderating regression analisys model. The result showed that the tax quality service not significant positive on the tax compliance. Year coaching the taxpayer and intention a significant positive on the tax compliance. And year coaching the taxpayer moderating the effect intention on tax compliance.Keywords: Tax Quality Service, Intention, Year Coaching The Taxpayer, Tax Compliance
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP TINDAKAN PAJAK AGRESIF (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Saras Meilia Puspitasari, 13.05.52.0261; Wahjudi, Djoko
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

The research has aim to analiza about independent commisaris, audit commite, institusional owner, the zise of company, leverage, and profitability impact on tax aggressive in manufaktur company that resistered at Bursa Efek Indonesia (BEI). The population in this research is all manufaktur company that registered at Bursa Efek Indonesia (BEI) in year 2012-2014. Taking sample done by using method purposive sampling and the quantity of sample ove 198. The method of taking secunder data that used was documentation of data analized by using multiple regression linear model. The result of research show that profitability have a negative and significant impact on tax aggressive, the zise of company and leverage have a positive and significant impact on tax aggressive. While independent commisaris, audit commite, and institusional owner don’t have a significant impact on tax aggressive.Keywords: Independent Commisaris, Audit Commite, Institusional Owner, Size Of Company, Leverage, Profitability, Tax Aggressive
FAKTOR – FAKTOR YANG MEMPENGARUHI KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN PADA LAPORAN KEUANGAN (Studi Kasus Pada Pemeriksa BPK Perwakilan Provinsi Jawa Tengah) Bagus Kundianto, 13.05.52.0262; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

The purpose of this research is to analyse the influence of independency, audit experience, professional skepticism, competency, time pressure and workload 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 98 respondents. Primary data collection method used is multiple regression model. The result showed that audit experience, competency and time pressure have a position impact on auditor’s ability to detecting fraud. And independency, professional skepticism and workload doesn’t have a position impact on auditor’s ability to detecting fraud.Keywords: Independency, Audit Experience, Professional Skepticism, Competency, Time Pressure, Worload, Auditor’s Ability, Detecting Fraud
FAKTOR - FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2014) Linda Syafitri, 13.05.52.0265; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

This research aims to analyze and provide empirical evidence of influence between executive compensation, institution ownership’s share, profitability, independent commissioner, leverage, and auditing committee for tax aggressive to manufacturing companies that registered in BEI in 2011 until 2014. The population in this research are the manufacturing companies listed on the Indonesia Stock Exchange 2011-2014. Data was collected using purposive sampling method for manufacturing companies listed on the Indonesia Stock Exchange. Data were analyzed using multiple regression analysis. Regression results show that executive compensation, profitability, and auditing committee have negative significant effect on tax aggressive. Institution ownership’s share, independent commissioner and leverage don’t have significant effect on tax aggressive.Keywords: Executive Compensation, Institution Ownership’s Share, Profitability, Independent Commissioner, Leverage, Auditing Committee, Tax Aggressive
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT (Studi Empiris Pada KAP di Semarang Adelita Cassandra Devi, 13.05.62.0030; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aimed to examine the effect of independence, work experience, objectivity ,accountability, motivation, and professionalism which directly influence acceptance of audit quality.The population in this study were all auditors working in the public accountant from Semarang. Sampling was done using convenience sampling method and sample size were 71 respondents. The primary data collection method used was a questionnaire method. Data were analyzed using multiple linier regression model.Result of research indicate that the variables: independention, work experience, objectivity, accountability, motivation, proffesionalism significant positive effect to acceptance of audit quality.Keywords :independence, work experience, objectivity ,accountability, motivation, and professionalism which directly influence acceptance of audit quality.
PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN FISKUS, SANKSI PERPAJAKAN DAN LIGKUNGAN WAJIB PAJAK BERADA TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA SEMARANG BARAT Dewi Wahyu Lestari, 12.05.52.0038; Maryono, Maryono
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study examined the effect of taxpayer awareness , quality of service tax authorities, tax penalties , taxpayers and the environment are the Taxpayer Compliance in KPP Pratama Semarang Barat. This research was done in KPP Pratama Semarang Barat. Data were obtained from 99 respondents who are registered as individual taxpayer on KPP Pratama Semarang Barat. By using multiple linear regression techniques. the results showed that awareness of the Taxpayer, the quality of service tax authorities, tax penalties, and environmental Taxpayers are significant effect on the individual taxpayer compliance in Semarang.Keywords: Taxpayer Awareness, Quality Of Service Tax Authorities, Tax Sanction, Taxpayer’s Residency Environment
PENGARUH STRUKTUR MODAL, PROFITABILITAS, UKURAN PERUSAHAAN, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2011-2014) Reza Noor Najma, 11.05.52.0159; Lisiantara, Greg Anggana
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study examined the analysis of the influence of the structure of capital structure, profitability ,company size, age companies and debt policy to the value of the company. The research was done in the Indonesia Stock Exchange (IDX) using manufacturing company going public. The purpose of this study was to determine the effect of capital structure, profitability ,company size,and dividen payout ratio to the value of the company. in companies listed on the Stock Exchange during the study periode 2011-2014. The data obtained from the financial statements of publicly traded companies at IDX. The number of samples is 217 manufacturing company. Data analysis method used is multiplelinear regression analysis was used to test the effect of two or more variables between the independent variables, namely the capital structure, profitability, company size,and dividen payout ratio to the value of the company of the companies listed in Indonesia Stock Exchange (IDX) as the dependent variable. The results showed individual profitability and firm size are significant positive effect on the value of the company, the dividen payout ratio is positive not significant of the value of the company, capital structure isn’t significant negative effect on the value of the company.Keywords: Capital Structure, Profitability, Company Size, Deviden Payout To The Value Of The Company
PENGARUH STRUKTUR MODAL, PROFITABILITAS, UKURAN PERUSAHAAN, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2011-2014) Reza Noor Najma, 11.05.52.0159; Lisiantara, Greg Anggana
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study examinedthe analysis of the influence of thestructure of capital structure, profitability,company size, age companies and debt policy to the value of the company.The research was done in theIndonesia Stock Exchange(IDX)using manufacturing companygoing public. The purpose of thisstudy was to determine the effectofcapital structure, profitability,company size,and dividen payout ratio to the value of the company.in companies listed on theStockExchange during the study periode 2011-2014. The data obtainedfrom the financial statements ofpublicly traded companies at IDX. Thenumber of samples is 217 manufacturing company. Dataanalysis method used is multiplelinearregression analysis wasused to test the effect of two ormore variables between theindependent variables, namely the capital structure, profitability,company size,and dividen payout ratio to the value of the company of the companieslistedin Indonesia Stock Exchange(IDX ) as the dependent variable.The results showed individual profitability and firm size are significant positiveeffect on the 0value of the company, the dividen payout ratio is positive not significant of thevalue of the company, capital structure isn’t significant negative effect on the value of the companyKeywords: capital structure, profitability,company size, and deviden payout to the value of the company.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT (Studi Empiris Pada KAP di Semarang) Adelita Cassandra Devi, 13.05.62.0030
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine the effect of independence, work experience, objectivity ,accountability, motivation, and professionalism which directly influence acceptance of audit quality. The population in this study were all auditors working in the public accountant from Semarang. Sampling was done using convenience sampling method and sample size were 71 respondents. The primary data collection method used was a questionnaire method. Data were analyzed using multiple linier regression model. Result of research indicate that the variables: independention, work experience, objectivity, accountability, motivation, proffesionalism significant positive effect to acceptance of audit quality. Keywords :independence, work experience, objectivity ,accountability, motivation, and professionalism which directly influence acceptance of audit quality.
PENGARUH INFLASI, KEBIJAKAN DEVIDEN, LEVERAGE, NILAI TUKAR RUPIAH, DAN TINGKAT SUKU BUNGA TERHADAP NILAI PERUSAHAAN (Studi Empiris Perusahaan yang Terdaftar Di LQ45 2012-2014) Muhammad Taufan, 14.05.62.0025
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

This research is a research that 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 method of collecting data in this research is purposive sampling with research period in 2012 to 2014. The correlations and effects among variables are explained by using double regression analysis method. The results of research show that the effects of inflation, dividend policy, leverage and are negative significant, while  the effect of rupiah exchange rate is positive insignificant toward the company 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. Keyword : Inflation, Dividend Policy, Leverage, Rupiah Exchange Rate, Interest Rate And Company Value

Page 129 of 242 | Total Record : 2418

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