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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
 129   130   131   132   133 
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN PENGUSAHA UMKM UNTUK MEMBAYAR PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA SEMARANG TENGAH I Shofiyah, 11.05.52.0086; Badjuri, Achmad
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 study aimed to examine the effect of the tax paying consciousness, knowledge and understanding of the tax laws, good perception on the effectiveness of the tax system, taxpayer attitude, quality of service, tax penalties, the level of confidence in the goverment and legal system of the willingness to pay taxes.Population in this study is the individual taxpayers who do business in the region Kantor Pelayanan Pajak Pratama Semarang Tengah 1 by 1.4662.  Sampling is done using methods Purposive Sampling and the total sample of 108 respondents. Primary data collection method used is the questionnaire. And data analysis using multiple linear regression method. Research shows that consciousness of paying tax, knowledge and understanding of the tax laws, good perception on the effectiveness of the tax system, taxpayer attitude, quality of service, tax penalties, the level of confidence in the goverment and legal system significant positive effect on willingness to pay taxes.  Keywords: Consciousness of Paying Taxes, Knowledge and Understanding of The Tax Laws, Good Perception on The Effectiveness of The Tax System, Taxpayer Attitude, Quality of Service, Tax Penalties, The Level of Confidence In The Goverment and Legal System and Willingness to Pay Taxes
PENGARUH LIKUIDITAS, STRUKTUR MODAL, UKURAN PERUSAHAAN DAN PERTUMBUHAN LABA TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA (BEI) Ni Made Adi Krisnawati, 11.05.52.0121; Srimindarti, Ceacilia
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 study examines the effect of liquidity, capital structure, company size and profit growth of the quality of earnings.  This research was conducted in the Indonesia stock exchange using analysis unit manufacturing companies that have gone public.The method used in this research is descriptive quantitative method. Sample using purposive sampling techniques and acquired 81 companies in the sample with the study period of 2010 to 2013. The results showed that the size of the company's liquidity and significant effect on the quality' of earnings. While the capital structure and profit growth did not significantly affect the quality of earnings.  Keywords: Liquidity, Capital Structure, Company Size, Growth Income and Earnings Quality
PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode Tahun 2012-2014) Fanny Anggraeny, 12.05.52.0011; Aini, Nur
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 study aimed to axamine the impact of the characteristics of good corporate governance as institutional ownership, managerial ownership, the proportion of independent commissioners, the number of boards of directors, the size of audit committee, the number of audit committee meetings, and a number of financial experts on audit committee the possibility of financial distress on companies listed in Indonesia Stock Exchange period 2012-2014. The sampling method used purposive sampling with the obsevation period from 2012 to 2014. Criteria for financial distress company is a company with negative earnings per share in the reporting period. Relationship and (or) influence between variable is described by using logistic regression analysis. The results of anlysis showed that the variables of number of board of directors in a significant negative effect on the possibility of financial distress, while variable institutional ownership, managerial ownership, the proportion of independent commissioners, the size of the audit committee, the number of audit committee meetings, and the number of audit committee financial expert did not significantly affect the financial distress.Keywords: Financial Distress, Corporate Governance, Earnings Per Share
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA PERUSAHAAN REAL ESTATE AND PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2011–2014 Aditya Wisnu Pradana, 12.05.52.0020; Lisiantara, G. Anggana
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 aims to examine and analyze the influence of board of commissioners, leverage, company size, profitability, and environmental performance towards corporate social responsibility in real estate and property companies listed on Indonesia Stock Exchange period 2011-2014. Population in this research are all of real estate and property companies in Indonesia Stock Exchange. Samples in this research is 162 research data. Multiple Regression Analysis technique is used for the data analysis test. The results showed that the variables that have a significant influence on corporate social responsibility is board of commissioners and company size. While leverage, profitability and environmental performance does not have a significant impact on corporate social responsibility.  Keywords: Board of Commissioners, Leverage, Company Size, Profitability, Environmental Performance, Corporate Social Responsibility
FAKTOR - FAKTOR YANG MEMPENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT Anggia Restu Maulida, 12.05.52.0037; Himawan, Arief
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 influence of time pressure, the risk of audit, review and quality control procedures, organizational commitment, professional commitment, audit experience, ethical awareness, and self-esteem supervision measures against premature termination on audit procedures. The population in this study is the auditor who works at KAP Central Java and Yogyakarta (DIY). The research sample was determined by Convenience Sampling (Sampling ease), which means the sample was taken spontaneously or by accident investigators met with respondents according to their characteristics. This study uses multiple regression analysis. The results of this study that partially (1) Time Pressure has a positive and significant impact on the premature termination of audit procedures; (2) Risk Audit has a positive and significant impact on the premature termination of audit procedures; (3) Review Procedure and Quality Control has a positive and significant impact on the premature termination of audit procedures; (4) Organizational Commitment has no effect on the premature termination of audit procedures; (5) Commitments Professionals have a significant negative effect on premature termination on the audit procedures; (6) Audit experience has no effect on the premature termination of audit procedures; (7) The Ethical Awareness has no effect on the premature termination of audit procedures; (8) Measures of Supervision has a negative and significant impact on the premature termination of audit procedures; and (9) Self Esteem has no effect on the premature termination of audit procedures.  Keywords: Time Pressure, Risk Audit, Review Procedure And Quality Control, Organizational Commitment, Professional Commitment, Experience Audit, Ethical Awareness, Action Supervision, Self Esteem and Premature Termination Of The Audit Procedures
PENGARUH INDEPENDENSI, KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, PENGALAMAN, DAN SKEPTISME PROFESIONAL TERHADAP PENGAMBILAN KEPUTUSAN BAGI AUDITOR UNTUK MELAKUKAN OPINI AUDIT (Studi Empiris Pada BPK RI Perwakilan Provinsi Jawa Tengah) Siti Anisa, 12.05.52.0041; Himawan, Arief
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 examines the effect of independence, intellectual, and spiritual intelligence, experience, and professional skepticism towards decision making for the auditorto perform the audit opinion. This research is done in a auditing firm Central Java. Data used in this study are primary data. The data in this study were obtained directly from the auditors who worked at auditing firm Central Java as many as 58 samples by purposive sampling using multiple linear regression techniques. The results showed that the independence, intellectual, spiritual intelligence, experience, and positive professional skepticsm had significant impact on decision making for the auditor to perform the audit opinion.Keywords: Independence, Intellectual, Emotional, Spiritual Intelligence, Experience, Professional Skepticsm
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN Nurul Ma’rifah, 12.05.52.0070; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

The study examines the effect of profitability, laverage, collateralizable assets, size, growth, current ratio, and investment opportunity on dividend policy. This research was conducted at the Indonesian Stock Exchange by using using a go public manufacturing company as the unit of analysis. The sampling method use purposive sampling with the observasion period from 2011 to 2013. Relationship and (or) influence betmeen variable is described by using multiple regression analysis. The result showed that profitability, laverage, collateralizable assets, current ratio, and investment opportunity have positive effect and significant to dividend policy. Whereas growth and size have positif and no significant effect on dividend policy.  Keywords: Dividend Policy, Profitability, Laverage, Collateralizable Assets, Size, Growth, Current Ratio and Investment Opportunity
PENGARUH STRUKTUR KEPEMILIKAN, STRUKTUR MODAL, PROFITABILITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Tomi Yuniardi M, 12.05.52.0120; Sunarto, Sunarto
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

The study examines the effect of structure ownership, institutional ownership, financial capital structure, profitability, growth of company toward firm value. This research was conducted at the Indonesian Stock Exchange by using go public manufacturing company as the unit of analysis. The sampling method used purposive sampling with a sample of 160 objeck of companies listed on the Indonesian Stock Exchange in the period is 2010 until 2014. Analysis instrument used  multiple regression analysis. The results showed that the profitability has positive effect and significant to the corporate value. Whereas the structure ownership, institutional ownership, financial capital structure and growth of company had no significant effect on firm value.Keywords: Ownership Structure, Ownership Institutional, Financial Capital Structure, Profitability, Growth of Company and Firm Value
FAKTOR – FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK UMKM (Studi Pada Wajib Pajak Di Kabupaten Pati) Adelia Anugrahi Kusuma, 12.05.52.0123; Nuswandari, Cahyani
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

This research to examined the effect of the payer taxes understanding, the fiskus service, awareness of pay, tax penalties and the payment mechanisms on tax compliance of UMKM. The population in this research is the payer taxes UMKM that have Identity Number of Payer Tax (NPWP) in Pati. The sampling method was conducted by sampling convience. Amount of samples processed as many as 87 samples and the analysis used by multiple regression metode. The results showed that the understanding of tax payers, the fiskus service, tax penalties and payment mechanisms that the effect on tax compliance UMKM. The opposite, awareness of pay taxes no effect on tax compliance UMKM.Keywords: Understanding The Tax Payers, The Fiskus Service, Awareness of Pay, Tax Penalties, The Payment Mechanisms of Taxes and Tax Payer Compliance UMKM
PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN Anissa Oktafia, 12.05.52.0137; Poerwati, Rr. Tjahjaning
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

The purpose of this study was to examine institutional ownership, independent directors, audit committee, company size, and leverage the Integrity of Financial Statements. The population of this research are companies listed on the Indonesia Stock Exchange in 2009-2014. Samples were companies that follow the rating Governanace Corporate Perception Index (CGPI) 2009-2014. The sampling method using purposive sampling. To test and analyze the influence between variables using multiple linear regression analysis. The results show that institutional ownership and independent commissioners are not sgnifikan positive effect on the integrity of financial statements; audit committee significant positive effect on the integrity of financial statements; company size (size) significant negative effect on the integrity of financial statements; and leverage positive effect and  no significant the integrity of financial statements.Keywords: Corporate Governance, Institutional Ownership, Independent Commissioners, Audit Committee, Company Size, Leverage and Integrity of Financial Statements

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