cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 133   134   135   136   137 
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT (Studi Empiris Pada Auditor BPKP Perwakilan Provinsi Jawa Tengah) Purwoko Setya Nugroho, 12.05.52.0014; Jaeni, Jaeni
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

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

Abstract

This study aims to examine and analyze empirically the effect of independence, integrity, professionalism, competence, objectivity and compliance with the code of conduct on audit quality in auditor BPKP Representative of Central Java province. The population used in this study are all auditor BPKP Representative of Central Java province, amounting to 229. Based on the formula Slovin obtained a sample of 71 auditors. The selected sample is the auditor of public sector who have passed education and training JFA (Functional Auditor). The sampling technique convenience sampling method that is simple sample form is done by selecting a free sample according to the needs of researchers. In this study, the dependent variable used is the quality of the audit. For independent variables consist of independence, integrity, professionalism, competence, objectivity and adherence to a code of ethics. To analyze the hypothesis used multiple linear regression analysis. The results showed that the independence, integrity, professionalism, competence, objectivity and compliance code of conduct positive and significant effect on audit quality.  Keywords:  Independence, Integrity,Profesiomalisme, Competence, Objectivity, Code Compliance, Quality Audit
KEMAMPUAN ARUS KAS, LABA DITAMBAH DEPRESIASI DAN MODAL KERJA OPERASIONAL DALAM MEMPREDIKSI ARUS KAS OPERASI MASA DEPAN (Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2014) Intan Permata Sari, 12.05.52.0029; Sunarto, Sunarto
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

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

Abstract

The purpose of this research is to examine and to provide empirical evidence about how strong the influence of operational cash Flows, net earnings plus depreciation and operational working Capital which are parts of aggregrate earnings, to predict future operating cash flows at manufacturing companies. Components used in this research as independent variable are operational cash Flows, net earnings plus depreciation and operational working Capital. The type of used data for this research are secondary data from annual report manufacturing companies listed on BEI during the period 2010-2014. Sampling method of this research was done by purposive sampling as many as 136 manufacturing companies. This research using a multiple regression models. The results of this research showed that operating cash flows, and net earnings plus depreciation have significant effect on future operating cash flow present have greater predictive capacity than earnings, but variable are operational working capital have not significant effect on future operating cash flow.Keywords: Operational Cash Flow, Net Earnings Plus Depreciation, Operational Working Capital
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI EARNINGS RESPONSE COEFFICIENT (ERC) (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2010-2014) Yuni Susianti, 12.05.52.0044; Nurhayati, Ida
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

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

Abstract

In the decision-making , investors do not just look at the stock price increase is positive, but can use other information that may be used as consideration of decision making, this is because the information may be biased means earnings information occurs because of inaccuracies and their management practices reporting the company's financial profit. The purpose of this study to determine how the effects of capital structure (leverage), the systematic risk, growth opportunities, company size, and profitabiilitas against earnings response coefficient. Research was conducted on Manufacturing Companies listed on the Stock Exchange in 2010-2014 with a purposive sampling techniques was obtained total sample of 155 companies. The analysis technique used is multiple regression analysis. These results indicate the capital structure (leverage), the systematic risk significant negative effect, systematic risks and growth opportunities significant positive effect, while the size and profitability was not significant positive effect.Keywords: Capital Structure (Leverage), Systematic Risk, Growth Opportunities, Company Size, Profitability, Earnings Response Coefficient
ANALISIS FAKTOR - FAKTOR YANG BERPENGARUH TERHADAP ABNORMAL RETURN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Ema Lisa Hs Ningrum, 12.05.52.0055; Nurhayati, Ida
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

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

Abstract

Abnormal return is the difference between the actual return with the expected return. Investors expect a normal return corresponding capital invested but investors get the return exceeds the expected return. The study examine the effect of company growth, capital structure, earnings, and company size on abnormal return. Population in this research is manufacturing company listed on the Indonesian Stock Exchange period 2011 to 2014. The sampling method used purposive sampling. Based on the criteria then obtained a sample of 316 companies. Hypothesis testing using multiple regression analysis. The result showed that the company growth and capital structure has no significant positive effect and earnings has significant positive effect to the abnormal return. Where as the company size has significant negative effect to the abnormal return.Keywords: Company Growth, Capital Structure, Earnings, Company Size, Abnormal Return
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Nurul Hidayah, 12.05.52.0078; Nurhayati, Ida
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

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

Abstract

The objective of this study is to examine and analyze the influence of profitability, liquidity, company size, board of commissioner, and institutional ownership to corporate social responsibility disclosure among manufacturing sector which listed on Indonesia Stock Exchange. This research was conducted in Indonesia Stock Exchange with purposive sampling method whit the sample was taken from the pereiod of 2012-2015. The sample collected includes 136 companies which satisfied some kriteria. Technique test of data is by using multiple linear reggression. These result indicste that board of commissioner is significant positively influence the corporate social responsibility disclosure. Thus, the result of those test provide support for the hypothesized. Profitability, liquidity, company size, and institutional ownership isn’t influence the corporate social responsibility disclosure at all.Keywords: Influence of Profitability, Liquidity, Company Size, Board of Commissioner, Institutional Ownership, Corporate Social Responsibility Disclosure
ANALISIS PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, LEVERAGE DAN KOMISARIS INDEPENDEN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Tiya Lutfiana, 12.05.52.0084; Kartika, Andi
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

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

Abstract

The study aims to examined and analyze the effect of firm size, firm age, leverage, and independent commissioner of intellectual capital disclosure. The population inthis study was the manufacturer that had been regrestered at indonesia Stock Exchange period from 2010 to 2014. The sampling method used a purposive sampling. Testing and analysing the effect of variabel used double regression analysis method. The study result showed that the firm size and firm age has positive affect and significant to intellectual capital disclosure. Whereas the leverage and the independent commisioner had negative effect and significant to intellectual capital disclosure. Keywords: Firm Size, Firm Age, Leverage, Independent Commissioner of Intellectual Capital Disclosure
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, PERILAKU BELAJAR, DAN MINAT BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI IFRS (Studi Empiris Tingkat Pemahaman International Financial Reporting Standards Pada Mahasiswa Universitas Stikubank) Aprillia Hasta Wulandari, 12.05.52.0088; 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

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

Abstract

This study aims to examine and analyze the emotional intelligence, spiritual intelligence, learning behavior, and interest in learning to the level of understanding of IFRS accounting. The population in this research is the study of accounting S1 students enrolled University Stikubank (Unisbank) Semarang. Sampling was done by convenience sampling technique. The number of samples obtained as many as 41 people from the number of students enrolled in the University Stikubank (Unisbank) Semarang. Data analysis techniques used in this research is the technique of multiple linear regression analysis. The results showed that the variables of emotional intelligence, spiritual intelligence, and behavior learning does not affect the level of understanding of IFRS accounting, while interest in learning affect the level of understanding of IFRS accounting.   Keywords: Emotional Intelligence, Spiritual Intelligence, Learning Behavior, Interests Learning, Understanding of IFRS
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Susanti Rimadhana, 12.05.52.0167; 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

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

Abstract

This study aimed to examine the effect of company size, company profiles, profitability, board size, managerial ownership, operating efficiency ratio and independent directors on the disclosure of corporate social responsibility in the LQ-45 company listed on the Indonesian Stock Exchange. The population in this study are all companies listed on the Indonesian Stock Exchange (BEI) during the period 2013-2015. Samples were selected using purposive sampling method LQ-45 as many as 15 companies.mechanical testing data is by using multiple linear regression. The analysis showed that the variables that have a significant influence on the disclosure of corporate social responsibility is a company size, profitability, board size, managerial ownership, operating efficiency ratio. While the company profile and independent commissioners had no significant effect on the disclosure of corporate social responsibility. Keywords: Characteristics of The Enterprise, Corporate Social Responsibility
PENGARUH SOSIALISASI PERPAJAKAN, PELAYANAN FISKUS DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA SEMARANG BARAT DAN KPP PRATAMA SEMARANG TIMUR Annisa Fattika, 12.05.52.0190; 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

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

Abstract

Taxes have the bigges important role as a source of revenue and income for the country for improved welfare of the people. One of the biggest taxpayer requested for accountinng, deposit, and reporting tax payable is the individual taxpayer. The biggest problem that always appears in a community is the influence of non-compliance / complience of individual Taxpayers or agencies fo pay taxes obligations becouse of low knowledge, and not yet started comprehensive. This study examines the effect of socialization tax, service tax authorities, and tax penalties for individual taxpayer compliance. This study exsamines is Performance in KPP Pratama Semarang Barat and KPP Pratama Semarang Timur. Data used in this study, the primary data. Sources of primary data in this study obtained directly from randomly selected individual taxpayer in KPP Pratama Semarang Barat dan KPP Pratama Semarang Timur as many as 100 samples. By using multiple linear regression techniques. This results showed that taxations socialization, service tax authorities, and tax penalties positive and significant impact on the individual taxpayer compliance in Semarang.  Keywords: Taxation Socialization, Service Tax Authorities, Tax Penalties
DETERMINAN TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2014 Adi Ardiyanto, 12.05.52.0202; Oktaviani, R. Meita
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

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

Abstract

Tax avoidance is mostly done by the taxpayer because it is legal. There are several factors, the Institutional Ownership, Proportion Of Independen Commissioners, Quality Audits, Committee Audits, ROA, Corporate Risk. This research was conducted at the companies listed on the Stock Exchange in the observation period 2012-2014. Sampling method used was purposive sampling method with a sample of 66 companies during the observation period fro 2012 to 2014 in a row for a total of 198 samples. Relationship and (or) influence between variable is described by using multiple regression analysis. Based on the results of multiple linear regression analysis, the results showed that the variables that affect negatively the committee audits, ROA, while the positive effect the proportion of independen commissioners, quality audit, and institutional ownership, the corporate risk not effect of tax avoidance that do manufacturing companies listed in Indonesia Stock Exchange observation period 2012-2014.Keywords: Institutional Ownership, Proportion Of Independen Commissioners, Quality Audits, Committee Audits, ROA, Corporate Risk, Tax Avoidance

Page 135 of 242 | Total Record : 2418

 133   134   135   136   137 

Filter by Year

2012 2019


Reset
Filter By Issues
All Issue Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019 Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019 Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018 Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018 Vol 7 No 2 (2018): vol.7 no.2 oktober 2018 Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017 Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017 Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017 Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017 Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016 Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016 Vol 5, No 1 (2016): Vol. 5 No.1 Edisi April 2016 Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016 Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016 Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015 Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015 Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015 Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015 Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014 Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014 Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014 Vol 3 No 1 (2014): vol. 3 no. 1 edisi april 2014 Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013 Vol 2 No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013 Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013 Vol 2 No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013 Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 More Issue