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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
 135   136   137   138   139 
FAKTOR - FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK BUMI DAN BANGUNAN DI KECAMATAN SEMARANG SELATAN Nurul Khikmah, 11.05.52.0195; 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

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Abstract

This study was used to test on the influence of these factors in themselves taxpayer to the acceptance of land and building tax in the District of South Semarang. reasons for choosing districts south of Semarang, because of tax arrears in the south is quite high compared to other districts in the city of Semarang. The population in this study is an individual taxpayer residing in the district south of Semarang totaling 1,644,267 sampling is done by random sampling technique in which respondents in this research were 100 taxpayers were divided into 10 villages in the district south of Semarang so each village is 10 respondents. The results showed that awareness of taxation and understanding of the taxpayer on the tax laws, Perception sanctions and penalties affect positively and significantly to the tax revenue of the UN, while the income of the taxpayer significant negative effect on the tax revenue of the UN, and service fiskus positive effect is not significant to the success of UN tax revenue.Keywords: Tax Awareness, Understanding Taxpayers On Tax Law, The Perception of Sanctions and Fines, Mandatory Income Tax, Service Tax Authorities, Tax Revenue
PENGARUH KARAKTERISTIK ANGGARAN TERHADAP HUBUNGAN KEJELASAN DAN SENJANGAN ANGGARAN PADA SEKRETARIAT PROVINSI JAWA TENGAH Kristensia A. Kayame, 11.05.52.0067; 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

This study takes an object at the Regional Secretariat of Central Java province. The problems faced by the Secretariat of Central Java province that the budget-making processes that involve managers across all functions still shows less than optimal, as evidenced by the establishment of budget standards are still not in accordance with the realization that have an impact on the margin is greater with actual costs (inefficiency). The study aims to determine the effect the clarity of the budget targets and budget participation on budgetary slack in the Regional Secretariat of Central Java province. Total sample of 62 respondents. The sampling technique in this study using a stratified proportional random sampling method of sampling where the population has members / elements that are not homogeneous and stratified proportionately. The test results showed that there is a positive and significant influence between the clarity of the budget targets for budgetary slack and other results that there is a positive and significant influence between budget participation on budgetary slack.  Keywords: Budget Goal Clarity, Budget Participation On Budgetary Slack
FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI) Shelvi Amalia, 11.05.52.0134; 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 aims to examined and analyzed the effect of tax incentives and nontax factors to accounting conservatism on manufacturing companies listed in the Indonesia Stock Exchange. The population of this research is manufacturing companies listed in the Indonesia Stock Exchange (IDX) during the years 2012-2014 that reported complete annual report and published in Indonesian Capital Market Directory. Samples are included in the criteria of this study were 38 companies using purposive sampling method. This research data analysis methods using the multiple linear regression analysis by  SPSS 19. The results showed that profitability, leverage and size has significant positive effect on accounting conservatism. Tax incentives, earnings pressure, growth opportunities, and managerial ownership has no effect on accounting conservatism.Keywords: Accounting Conservatism, Tax Incentives, Earnings Pressure, Profitability, Leverage, Growth Oppotunities, Size, Manager Ownership
PENGARUH MEKANISME CORPORATE GOVERNANCE, AUDIT TENURE, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN Angga Eka Saputra, 12.05.52.0072; Indarti, MG. Kentris
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 and analyze the factors that affect the integrity of the financial statements. Independent variables used in this research is corporate governance, audit tenure, firm size and leverage. While the dependent variable used in this study is the Integrity of Financial Statements. This research was conducted in the Indonesia Stock Exchange using the Corporate Governance Perception Index (CGPI) that have gone public. The population in this research is listed companies in Indonesia Stock Exchange and the Corporate Governance Perception Index (CGPI) in the study period from 2011 until 2014 years. The sampling method using purposive sampling. The influence between variable explained using multiple linear regression test results and test results - t The results showed that the corporate governance affect the integrity of financial statements, audit tenure significant negative effect on the integrity of financial statements, while the size of the company and leverage do not affect the integrity of financial statements.  Keywords: Corporate Governance, Audit Tenure, Firm Size, Leverage, Integrity Of Financial Statements
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
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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
ANALISIS PENGARUH STRUKTUR CORPORATE GOVERNANCE DAN INTERNAL AUDIT TERHADAP FEE AUDIT EKSTERNAL (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2014) Muh Naharul Karim, 12.05.52.0250; Kartika, Andi
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 aimed to analyze the influence of corporate governance structure and internal audit of the audit fee on companies listed in Indonesia Stock Exchange period 20122014. In this study, researchers used a data sample of financial companies listed on the Stock Exchange during the years 2012-2014 as many as 58 companies. The sampling method used is purposive sampling method. The analysis tool in this study using multiple linear regression. The result of this research is the independence of the board of directors, audit committee independence, the number of audit committee, audit committee meetings and the intensity of the internal audit does not affect the audit fee. While the number of commissioners positive effect on audit fee which means the higher the number of commissioners, the audit fee will increase.  Keywords: The Independence of The Board of Directors, The Number of Commissioners, The Independence of The Audit Committee, The Number of Audit Committee, The Intensity of The Audit Committee Meetings, Internal Audit, The Audit Fee
DETERMINAN INTEGRITAS LAPORAN KEUANGAN (Studi Pada Perusahaan Yang Mengikuti Program Corporate Governance Preception Index Tahun 2011-2014) Puji Novia Kurniawati, 12.05.52.0069; Indarti, MG. Kentris
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 corporate governance, independence, audit quality and size of the integrity of the financial statements on the company's corporate governance program preception CGPI index in 2011-2014. The population is all companies follow corporate governance program preception CGPI index in 2011-2014. The sample in this study as many as 70 companies. The sampling technique used purposive sampling. The analytical tool used is a linear regression analysis. The results of the analysis can be concluded that: Corporate governance perception index positive and significant impact on the integrity of financial statements. The independence is not significant positive effect on the integrity of financial statements. Quality audits significant positive effect on the integrity of financial statements. Size companies significant positive effect on the integrity of financial statements.   Keywords: GCG, Independence, Audit Quality, Size and Integrity of Financial Statements
PENGARUH NIM, BOPO, LDR, CAR, CR DAN DPK TERHADAP ROA PADA BANK KONVENSIONAL YANG TERDAFTAR DI BEI PERIODE 2013 - 2015 Theodorus Agung Nurhana, 14.05.62.0008; 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

This research aims to examine and analyze the effect of NIM, BOPO,  LDR, CAR, CR, deposits on ROA in conventional banking company in period 20132015. The population in this research are all banking companies listed on the Indonesian Stock Exchange in period 2013-2015. Sampling technique used is purposive sampling with certain criteria. The data in this study were analyzed using multiple linear regression. The results showed that there NIM and CR have positive effect on ROA, BOPO has negative effect on ROA, LDR does not have negative effect on ROA, CAR and DPR does not positive effect on ROA.    Keywords: NIM, BOPO, LDR, CAR, CR, DPK, ROA
PENGARUH GOOD CORPORATE GOVERNANCE, KOMPOSISI ASSET TETAP, KESEMPATAN TUMBUH DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN Yustinus Adhi Setiawan, 13.05.62.0012; Kartika, Andi
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 aimed to examine the effect of good corporate governance, asset mix, the chance to grow and the size of the company to the company's performance in the company's corporate governance program preception CGPI index listed on the Indonesia Stock Exchange in 2011-2014. The population used in this study is a company that follows the corporate governance program preception CGPI index listed on the Indonesia Stock Exchange in 2011-2014. The sample in this study were 60 observation data. The sampling technique used purposive sampling. The criteria for the sample in this study is the companies included in the "Most Trusted Company Based On Corporate Governance Preception Index" published by IICG since 2011 until 2014; Companies listed on the Indonesia Stock Exchange; had complete data for the study variables. The analysis tool used is multiple linear regression. The results of the analysis can be concluded that: Good corporate governance, Composition of fixed assets, The opportunity to grow no significant effect on ROE. Size companies positive effect on ROE. The higher the size of the company, the return on equity will increase.Keywords: Good Corporate Governance, Asset Mix, The Chance to Grow, The Size of The Company and The Company's Performance 
FAKTOR - FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014 Eka Apriyani Setianingrum, 12.05.52.0132; Suwarti, Titiek
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 aimed to analyze the factors affecting capital structure. Profitability measured by the capital structure, company size, liquidity, asset structure and growth of assets. The sample was LQ 45 listed company on the Stock Exchange in 2010-2014 by using purposive sampling method. Total sample was 85 companies that meet the criteria as a sample of this research. Methods of analysis of this study using multiple linear regression analysis. The results of this study indicate that profitability was  significant effect on the capital structure. Firm's size, liquidity, asset structure and growth in assets have a significant effect on the capital structure. Limitations of this study is to use the LQ 45 companies whose shares are listed on the Indonesia Stock Exchange (BEI) as the research object, so that research results can not be drawn the conclusion for each industry sector. Keywords: Capital Structure, Profitability, Company Size, Liquidity, Asset Structure, Growth Assets

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