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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
 140   141   142   143   144 
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN STRUKTUR KEPEMILIKAN MANAJERIAL TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Dani Eka Pratiwi, 13.05.52.0179; Setyowati, Widhy
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students' Journal of Accounting and Banking

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Abstract

The study examines the effect of the size of the company, leverage, and managerial ownership structure on the accounting conservatism. This research was conducted at the Indonesian Stock Exchange by using a go public  manufacturing company as the unit of analysis. The sampling method used purposive sampling with the observation period from 2013-2015. Relationship and influence between variable is described by using multiple regression analysis The results showes that the size of the company has negative effect on accounting conservatism, Leverage has positive effect on accounting conservatism, .and managerial ownership structure had no significant effect on accounting conservatism.Keywords: The Size of The Company, Leverage, Managerial Ownership Structure and Accounting Conservatism
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, KOMISARIS INDEPENDEN, KONSENTRASI KEPEMILIKAN, LEVERAGE DAN PROFITABILITAS TERHADAP INTELLECTUAL CAPITAL DISCLOSURE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Julia Elfika Lutfiana, 13.05.52.0181; Aini, Nur
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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Abstract

The study examines the effect of company’s size, company’s age, independent commissioner, ownership concentration, leverage and profitability influence simultaneously on the intellectual capital disclosure. The population of this research is all manufacturing companies listed on Indonesia Stock Exchange for year of 2013 to 2015. The study employs purposive sampling resulted 215 sample. Method of data analysis of the study is multiple regression analysis. The study found that company’s age, independent commissioner, ownership concentration and leverage do not affect the intellectual capital disclosure. Moreover company’s size and profitability indluence intellectual capital disclosure.Keywords: Intellectual Capital Disclosure, Company’s Size, Company’s Age, Independent Commissioner, Ownership Concentration, Leverage and Profitability
PENGARUH KOMITE AUDIT, BOARD SIZE, PROPORSI DEWAN KOMISARIS INDEPENDEN, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI) Reny Rahayuningsih, 13.05.52.0189; Sunarto, Sunarto
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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Abstract

This study aims to examined and analyzed the effect of audit committee, board size, proportion of independent commissioner’s board, leverage and firm size to firm value 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 2012-2015 that reported complete annual report and published in Indonesian Capital Market Directory. Samples are included in the criteria of this study were 222 companies using purposive sampling method. This research data analysis methods using the multiple linear regression analysis. The results showed that audit committee and board size has significant positive effect on firm value. Proportion of independent commissioner’s board, leverage and firm size has no effect on firm value.Keywords: Firm Value, Audit Committee, Board Size, Proportion of Independent Commissioner’s Board, Leverage, Firm Size
FAKTOR–FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI) Marsita Prasetyana, 13.05.52.0202; Nurhayati, Ida
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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Abstract

This study examined the effect of the influence of the Audit Committee, Independent Commissioner. Institutional Ownership, Managerial Ownership, Audit Quality and Leverage for the Integrity of Financial Statements on manufacturing companies listed in Indonesia Stock Exchange. The population of this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) during the years 2013-2015. This study using purposive sampling method to collect data. The collection of data from the years 2013 -2015 resulted in 102 samples. Methods of data analysis of this research is multiple regression analysis . The study found that the variable leverage, institutional ownership a significant negative effect on the integrity of financial statements. While the audit committee, independent board, managerial ownership, audit quality does not affect the integrity of financial statements.Keywords: Integrity Financial Statements, Audit Committee, Independent Commissioner, Institutional Ownership, Managerial Ownership, Audit Quality and Leverage
PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, KUALITAS AUDIT, DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2013-2015) Naila Hidayah, 13.05.52.0208; Wahyu Widati, Listyorini
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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Abstract

This study aimed to analyze the influence of corporate governance, company size, quality audits, and leverage on the integrity of financial statements of companies listed on the Stock Exchange. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange in 2013-2015. The sample in this study using purposive sampling with a sample of 175. The method of analysis of this study uses linear regression analysis berganda. Hasil this study indicate that managerial ownership, institutional ownership, and the size of the company and significant positive effect on the integrity of financial statements, while the audit committee, the commissioner independent, audit quality, and leverage do not affect the integrity of financial statements.Keywords: Corporate Governance, Audit Committee, Independent Board, Managerial Ownership, Institutional Ownership, and Firm Size, Quality Audits, and Leverage, The Integrity of The Financial Statements
PENGARUH TEMPORARY AND PERMANENT DIFFERENCE TERHADAP PERTUMBUHAN LABA DENGAN SMALL AND LARGE BOOK TAX DIFFERENCES SEBAGAI MODERASI Zati Rizka Fadhila, 13.05.52.0227; Hardiningsih, Pancawati
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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Abstract

Book Tax Difference occur due to differences between the financial reporting and tax reporting in terms of accounting principles, methods and accounting procedures, the recognition of income and expenses, as well as the treatment of income and expenses. Due to the emergence difference will cause earnings growth will be increased or decreased. The profit growth can be affected by the components that refer to IAS 46 regarding the income tax and IAS 12 on income tax Deferred tax is caused by the presence of taxable temporary differences. The study aims to find temporary and permanent difference to the growth of small and large profits with book tax differences sebagail moderation. This research is a descriptive research. With a sample of companies manufacturing sector Textile & Garment Industry, Customers, Housewares, Plastic & Packaging, Pulp & Paper, Glass, Metal, and Cable 30 manufacturing companies listed on the Stock Exchange in 2013 to 2015. Data were analyzed using regression multiple linear models with interactions basis moderation. The results showed that the temporary difference and permanent difference significant negative effect on profit growth. With small and large book tax differences are moderating variable.Keywords: Temporary Difference, Permanent Difference, Small and Large Book Tax Differences, Profit Growth
ANALISIS PENGARUH BOOK TAX DIFFERENCES, AKRUAL DAN ARUS KAS OPERASI TERHADAP PERSISTENSI LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2012-2014) JaisSetiawan, 13.05.52.0232; Sunarto, Sunarto
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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Abstract

This study examines the effect of book-tax difference, accruals and operating cash flow to earnings persistence. This research was conducted at the Indonesian Stock Exchange by using analysis unit manufacturing companies that have gone public The sampling method using purposive sampling the study period of 2012through 2014. The relationship and influence between variables or described using multiple regression analysis using SPSS 23. The results showed that large positive book tax difference and large negative book tax difference does not affect the persistence of earnings. While accruals and operating cash flow positive effect on earnings persistence.Keywords: Large Positive Book Tax Difference, Large Negative Book Tax Difference, Accruals, Operating Cash Flow and Earnings Persistence
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH PROVINSI DI INDONESIA TAHUN ANGGARAN 2013-2015 Intan Cristiana, 13.05.52.0236; Maryono, Maryono
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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This research aims to investigate and analyze factors that influence provincial government disclosure fiscal years 2013-2015. Independent variables in this research are the level of dependence, realized of revenue, total asset, population, number of units under Provincial (SKPD), number of audit findings and level of financial irregularities. The results showed that realized of revenue and number of units under Provincial (SKPD) have positive and significant influence on the disclosure level of provincial government financial statements. While total asset have negative effect and significant influence on the disclosure level of provincial government financial statements. However, the level of dependence, population, number of audit findings and level of financial irregularities do not significantly influence the disclosure level of provincial government financial statements.Keywords: Influence Provincial Government Disclosure, BPK Audit Results, Government Accounting Standard, Good Public Government
FAKTOR–FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2013-2015) Wiwik Ardiani, 13.05.52.0258; Jaeni, Jaeni
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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The purpose of this research was to determine the effect size of the Public Accounting Firm (KAP), the size, growth of client companies, financial distress, turnover manajamen audit opinion, audit fee to the auditor switching. This research uses explanatory study, the research describes the relationship between variables. The type or types of relationships in this study is a causal link between one or more variables. Samples were taken by using purposive sampling technique. Samples were 23 companies from 143 companies listed in Indonesia Stock Exchange in 2013-2015, so that the research data was analyzed totaled 69. To analyze the hypothesis used logistic regresion analysis. The results indicate that firm size, growing of client company, financial distress, audit opinion and audit fee not showed effect on auditor switching. Size of client showed negative and significant effect on auditor switching. Change of management showed positive and significant effect on auditor switching.Keywords: Auditor Switching, Firm Size, Size of Client, Growth of Client Company, Financial Distress, Change of Management, Audit Opinion and Audit Fee
PERSEPSI TAHUN PEMBINAAN WAJIB PAJAK MEMODERASI KUALITAS LAYANAN DAN NIAT TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris Pada KPP Pratama Semarang Timur) Ella Rahmawati, 14.05.52.0299; Hardiningsih, Pancawati
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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Abstract

This research aims to analyze the quality of services, intentions, and the TPWP program on tax compliance in KPP Pratama East Semarang. The population in this study are corporate taxpayers listed in KPP Pratama East Semarang. This research uses primary data. Sampling was done by using the convinience sampling method and obtained as many as 100 respondents. Techniques of analysis using multiple regression models with moderating absolute difference on based. The results showed that the quality of service has no effect on tax compliance. Intention effect on tax compliance.TPWP no effect on tax compliance. TPWP not moderate the relationship of service quality and intentions on tax compliance, which means TPWP not found moderating so it has no effect on tax compliance.Keywords: Tax Compliance, Quality Of Service, Intentions, and TPWP

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