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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
 134   135   136   137   138 
PENGARUH PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH, RETRIBUSI DAERAH, PAJAK DAERAH, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL (Studi Pada Kabupaten/Kota Provinsi Jawa Tengah Tahun 2011-2013) Veroliana Putri Candra Pratiwi, 12.05.52.0211; Alfasadun, Alfasadun
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 aims to examine the economic growth, regional revenue, Levies, Local Taxes, General Allocation Fund and Special Allocation Fund to the Capital Expenditure in the District / City of Central Java province Years 2011-2013. The data used is data Economic Growth, Local Revenue, Levies, Local Taxes, General Allocation Fund, Special Allocation Funds and Capital Expenditure on Regency / City Central Java Province. As many as 105 samples obtained data. The research data were then tested by multiple linear regression. The results of this study indicate that: Economic Growth significant positive effect on Capital Expenditure. Local Revenue has a positive influence on the Capital Expenditure. Retibusi area has a positive influence on the Capital Expenditure. Local Taxes and no significant positive effect on Capital Expenditure. General Allocation Fund has a positive influence on the Capital Expenditure. Special Allocation Fund and no significant positive effect on Capital Expenditure.   Keywords: Economic Growth, Local Revenue, Levies, Local Taxes, General Allocation Fund, Special Allocation Funds, Capital Expenditures
NIAT SEBAGAI VARIABEL INTERVENING MEMPENGARUHI SIKAP, KONTROL PERILAKU DAN TAHUN PEMBINAAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus UMKM Di Wilayah Kantor Pelayanan Pajak Semarang Barat) Siti Purwaningsih, 12.05.52.0222; Hardiningsih, Pancawati
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 analyze the influence of taxpayer attitudes, perceived behavioral control and guidance of taxpayers on tax compliance intentions as an intervening variable. The population in this study is an individual taxpayer SMEs do business in the West Semarang Primary Office 2015 to February 2016 amounted to 68 301 taxpayers. Sampling was done by using purposive sampling method and the total sample of 118 respondents. Primary data collection method used is the questionnaire. And data analysis using multiple linear regression model. The results showed that the taxpayer attitudes and perceived behavioral control positive influence on the intention to comply, while the taxpayer attitudes, perceived behavioral control, in coaching the taxpayer and the intention to comply also have a positive effect on tax compliance.Keywords: Attitudes Taxpayer, Perceived Behavioral Control, In Coaching The Taxpayer, The Intention To Obey, Tax Compliance
PENGARUH PENGARUH PAJAK TANGGUHAN, TAX TO BOOK RATIO, LEVERAGE DAN SIZE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode Tahun 2013-2015) Herrysen Suhendra, 12.05.52.0227; Wahyudi, Djoko
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 analyze the effect of deferred taxes, the tax-to-book ratio, leverage and the size of the company's financial performance in companies listed on the Stock Exchange Year 2013-2015. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange in the period 2013- 2015. The sample in this study as many as 48 companies. The sampling technique used purposive sampling. The criteria for the samples in this study were (1) Companies that earn taxable income in a row. It can be said the company has a good performance, because the profit for 3 consecutive years. (2) Companies that deliver complete data during the observation period from 2013 to 2015 relating to the variable (deferred taxes, the tax-to-book ratio, leverage, and size). The analysis tool used is multiple linear regression. The results of the analysis can be concluded that: Deferred tax is not significant positive effect on the financial performance of the company. Tax-to-book ratio and leverage significant negative effect on the financial performance. Size significant positive effect on the company's financial performance.  Keywords: Tax-Deferred, Tax-To-Book Ratio, Leverage, Size, Financial Performance of Companies
PENGARUH LEVERAGE, LIKUIDITAS, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU CORPORATE INTERNET REPORTING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015) Charellin Vita Miranda, 12.05.52.0243; 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

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Abstract

This study aims to examine and analyze the effect of leverage, liquidity, company size and profitability of the timeliness corporat Internet Reporting. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period of 2013 to 2015. The technique used is purposive sampling, the sample of 102 observation data from 34 companies that meet the criteria for the research sample. Statistical analysis was performed using multiple linear regression and hypothesis testing. Based on the results of data analysis can be concluded; There is a significant negative influence and leverage the timeliness Corporate Internet Reporting, No significant effect of liquidity on the timeliness Corporate Internet Reporting, there is a negative and significant impact on the company size timeliness Corporate Internet Reporting, There is no effect of profitability on the timeliness of the Internet Corporate Reporting.  Keywords: Leverage, Liquidity, Company Size, Profitability, Timeliness Corporate Internet Reporting
PENGARUH LIKUIDITAS DAN LEVERAGE TERHADAP KEBIJAKAN DIVIDEN TUNAI DENGAN PROFITABILITAS DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL INTERVENING (Studi Pada Perusahaan Yang Terdaftar di BEI Tahun 2012-2015) Tri Retno Ningsih, 12.05.52.0244; 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

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Abstract

This study examines the effect of liquidity and leverage on dividend policy with profitability and good corporate governance as an intervening variable. This research was conducted on the companies included in the Corporate Governance Perception Index (CGPI) and listed on the Indonesia Stock Exchange (BEI). The sampling method using purposive sampling the study period of 2012 to 2015. The relationship and influence between variables or described by using multiple linear regression analysis and path analysis. The results showed that the liquidity and leverage jointly significant positive effect on profitability. Liquidity no significant negative effect on good corporate governance, while leverage significant positive effect on good corporate governance. Liquidity and leverage jointly not significant positive effect on dividend policy, the profitability of significant positive effect on dividend policy, while the influence of good corporate governance on dividend policy is a significant negative. Liquidity and leverage simultaneous positive effect on dividend policy through profitability and good corporate governance.  Keywords: Dividend Policy, Profitability, Good Corporate Governance, Liquidity, Leverage
PENGARUH SOSIALI PERPAJAKAN, PELAYANAN FISKUS, SANKSI PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI (Studi Kasus Pada Wajib Pajak Orang Pribadi Non Karyawan Yang Terdaftar di KPP) Iis Alafiyah, 11.05.52.0047; Maryono, Maryono
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 analyze the effect of tax socialisation, fiskus service, tax penalties, awareness taxpayers, tax knowledge, and tax verification to obidience of individual taxpayers. The population in this study is the population in this study are all individual taxpayers who perform independent activities listed on KPP Batang. Methods of data analysis used in this study were using multiple linear regression analysis to test the hypothesis using the t test. Before using multiple regression analysis, to test the validity, reliability, normality, classical assumption test and multiple regression. The results showed that the socialization of tax and service tax authorities had no significant effect on tax compliance. While tax penalties, consciousness of paying taxes, tax knowledgae of significant positive effect on tax compliance.  Keywords: Socialization Tax, Service Tax Authorities, Tax Penalties, Awareness Taxpayers, Knowledge of Tax, Obidience Tax Payers
PENGARUH PENGALAMAN AUDITOR, KOMPLEKSITAS TUGAS, TEKANAN KETAATAN, PENGETAHUAN AUDITOR TERHADAP AUDIT JUDGMENT (Studi Kasus Pada Kantor BPK RI Perwakilan Provinsi Jawa Tengah) Ayu Lastari, 12.05.52.0039; Himawan, Arief
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 Audit Board of the Republic of Indonesia (BPK RI) Representatives of the Province of Central Java is representative of the BPK that has an important task to exercise control over the financial management of Java provincial government Tengah. Sehingga purpose of the CPC it self can be realized that the financial management of the State order, obey laws invitation to the results of the quality that can be utilized as needed. This study examined the effect of auditor experience, the complexity of the task, the pressure obedience, knowledge of auditors, and gender on audit judgment. This research was conducted at the Supreme Audit Agency Representatives of the Province of Central Java. Data used in this study, the primary data. Sources of primary data in this study were obtained directly from the auditors who worked at the Supreme Audit Agency Representatives of the Province of Central Java as many as 58 samples. By using multiple linear regression techniques. The results showed that the auditor's experience, the complexity of the task, the pressure obedience, knowledge and gender auditor positive and significant impact on decision making for the auditor to perform an audit judgment.  Keywords: Auditor Experience, Complexity of The Task, Pressure Obedience, Knowledge, Gender Auditor
PENGARUH NPL, LDR, ROA, NIM, BOPO, DAN CAR TERHADAP HARGA SAHAM PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015 Sigit Prasetyo, 12.05.52.0080; Lisiantara, G. Anggana
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 intend to examine and analyze the effect of Non Performing Loans (NPL), Loan to Deposit Ratio (LDR), Return on Assets (ROA), Net Interest Margin (NIM), Operating Expenses to Operating Income (BOPO), Capital Adequacy Ratio (CAR) to the stock price were listed on the Indonesia Stock Exchange in the period 2011-2015. The population on this research are the listed in Indonesia Stock Exchange that observed 2011-2015. The technique to determine sample is using purposive sampling method and the amount of selected sample are 155 companies. Analysis data technique that used regression analysis. The results of research have shown that variabels NPL, NIM, BOPO and CAR gives significant impact to stock price, otherwiswe LDR and ROA does not have significant effect on stock price.Keywords: NPL, LDR, ROA, NIM, BOPO, CAR, Stock Price
PENGARUH VOLUME PERDAGANGAN DAN VARIAN RETURN TERHADAP BID-ASK SPREAD PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE TAHUN 2012-2015 Ardi Winarta, 12.05.52.0119; Wahyu Widati, Listyorini
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 is a study that examinedthe influence of trading volume activity and variant of return have an effect to bid-ask spread. Bid-ask spread is the difference between the lowest asked price and the highest price. In this study, the sampels used by 340 companies that listed on the Indonesian Stock Exchange in the year 2012 to 2015. Sampels choosed by purposive sampling method. In this study, the dependent variable is bid-ask spread and independen variable is stock price, trading volume activity and variant of return. To analyze the hypothesis used multiple regresion analysis. The results indicate thatTrading volume activity showed positive effect on bid-ask spread. Variant of return showed positive effect on bid-ask spread.  Keywords: Bid-Ask Spread, Trading Volume Activity, Variant of Return
PENGARUH CORPORATE GOVERNANCE, AUDITOR EKSTERNAL, DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN Radea Dian Purnama, 11.05.52.0034; Srimindarti, Ceacilia
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 aims to examine and analyze corporate governance, external auditors, and the size of the company for the integrity of the financial statements listed in GCPI. The population in this study is a population used in this study is a company registered in the Corporate Governance Forum Indonesia (FCGI) in 2010-2014. This study using the technique of purposive sampling in the sampling. The analysis was performed by multiple regression using SPSS for windows version 19:00. The results showed that corporate governance is not significant positive effect on the integrity of financial statements. External Auditor significant negative effect on the integrity of financial statements. Size companies significant negative effect on the integrity of financial statements.  Keywords: Corporate Governance, External Auditors, Company Size, Integrity of Financial Statements

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