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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
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PENGARUH KONFLIK PERAN, KETIDAKJELASAN PERAN, KELEBIHAN PERAN, GAYA KEPEMIMPINAN, STRUKTUR AUDIT, DAN PEMAHAMAN GOOD GOVERNANCE TERHADAP KINERJA AUDITOR (Studi Empiris Pada Kantor Akuntan Publik Di Provinsi Jawa Tengah Dan DIY) Widia Sari, 13.05.52.0185; Kartika, Andi
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

Today the proliferation of Foreign Public Accounting Firm (KAPA) in Indonesia led to the Public Accounting Firm (KAP) local needs by increasing the quality of services rendered in order not to lose competitiveness with the Office of Foreign Public Accountant (KAPA). In addition to the competition between the Public Accounting Firm (KAP) the need to improve the quality of audit services is also reflected in the amount of active public accountant in Indonesia. In 2011, the Indonesian Institute of Accountants (IAI) said Indonesia still lack staff accountant. The number of accountants in Indonesia only 800 people, and only 700 active members.Half of the amount of active accountant who has over 50 years old.The population in this research is the auditors who work at public accountant in the province of Central Java and Yogyakarta. Sampling is performed using the method of purposive sampling. Sample criteria was an auditor who works on the KAP with the minimal level of Education Bachelor degree majoring in accounting with experience working at least a year.Research getting data from the questionnaire which is distributed directly to the auditor. Researchers spread a questionnaire to the KAP of a number of respondents are willing to be 120 questionnaires on KAP in Central Java province and Yogyakarta, but only 81 questionnaires that were returned, and there are 4 questionnaires that do not meet the criteria so that researchers use 77 questionnaire used as the sample for this study.The research of using multiple linear regression analysis. The results showed that a conflict of roles and leadership style effect is not significantly to the performance of the auditor. Whereas, the obscurity of the role, role of excess, the structure of the audit and the understanding of good governance have an effect on the performance of the auditor.Keywords: Role Conflict, Role Ambiguity Regarding The Advantages of Roles, Leadership Style, The Structure of The Audit, The Understanding of Good Governance, and The Performance of The Auditor
FAKTOR INTERNAL DAN FAKTOR EKSTERNAL YANG MEMPENGARUHI AUDITOR DALAM PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT Inayatus Sholekhah, 13.05.52.0196; Himmawan, Arief
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

Many auditors who perform actions on premature termination of audit procedures, resulting in reduced quality of the audit. Though the information of the results of the audit is required by the entity to get an investor. Rhode (1978) conducted a survey of senior auditor of public accounting firms in six major Irish and showed that 89 percent of respondents reported having some form of audit quality reduction behavior. The population in this study is the auditor who works at KAP in Semarang, Solo, and Yogyakarta (DIY). Sampling was done by purposive sampling technique and the total sample of 62 respondents. Methods of collecting primary data by spreading the questionnaire. The results of this study that partially Locus Of Control, Turnover Intentions, Time Pressure, Audit Risk, and Materialitas has a positive and significant impact on the premature termination of audit procedures. Professional Commitment and Review Procedure And Quality Control has no effect on the premature termination of audit procedures.Keywords: Locus Of Control, Turnover Intentions, Time Pressure, Audit Risk, Professional Commitment, Review Procedure and Quality Control, Materiality, and Premature Termination of The Audit Procedures
ANALISIS PENGARUH TINGKAT INFLASI, JUMLAH PENGUSAHA KENA PAJAK, NILAI TUKAR RUPIAH DAN SUKU BUNGA SERTIFIKAT BANK INDONESIA TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI DI KOTA SEMARANG PADA TAHUN 2010-2015 Muhammad Nuhudhul Alim, 13.05.52.0235; Wahyudi, Djoko
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

This research aims to determine the effect of inflation, the amount of taxable entrepreneurs ,exchange rate and interest rate SBI towards Value Added Tax (VAT) revenue either partially or simultaneously. The sample in this study is to cover all of Semarang City during the period 2010 until 2015. The sample used was sixty four and analyzing data for hypothesis testing is done by multiple regression. The results showed that the effect of inflations,the amount of taxable entrepreneurs and interest rate SBI’s effect not significant on Value Added Tax (VAT) revenue, and then exchange rate’s effect significant on Value Added Tax (VAT) revenue. Furthermore, based on adjusted r square can be seen that the effect of inflation, the amount of taxable entrepreneurs ,exchange rate and interest rate SBI can be explained by 88,3%.Keywords: Value Added Tax (VAT) Revenue, The Effect of Inflation, The Amount of Taxable Entrepreneurs, Exchange Rate, Interest Rate SBI
ANALISIS FAKTOR–FAKTOR YANG BERPENGARUH TERHADAP KEBIJAKAN DIVIDEN (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2013-2015) Okky Ishma Khairirina, 14.05.62.0035; Wahyudi, Djoko
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

This research was performed to examine the effect of variable profitability, liquidity, leverage, and firm size on dividend policy by manufacturing companies listed on the Stock Exchange of Indonesia from 2013 to 2015. The profitability as measured by ROA, liquidity as measured by CR, leverage as measured by DER, firm size measured with the natural log of total assets and dividend policy with Devidend Payout Ratio. The population of this research is 147 manufacturing companies listed on the Stock Exchange of Indonesia from 2013 to 2015. The sampling technique used was purposive sampling with specified criteria. Data obtained from the publication official website BEI (www.idx.co.id). Obtained a sample of 33 companies. The analysis technique used is multiple regression. The results of profitability and liquidity has a significant negative relationship with dividend policy. Leverage has not significant negative and firm size has a significant positive relationship with dividend policy.Keywords: Profitability, Liquidity, Leverage, Firm Size, and Dividend Policy
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di BEI Tahun 2013-2015) Putri Wulan Sari, 12.05.52.0107; Wahyu Widati, MG. Kentris
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 purpose of this study was to influence VACA, VAHU and STVA to financial performance proxied by Return on Assets (ROA) and the market value of the banking company in BEI. The population is a banking company that listing on the Indonesian Stock Exchange (BEI) in the year 2013-2015. The sampling technique used purposive sampling. The criteria for the sample in this study is a company that makes a profit for the year of observation, and the company has a complete data associated with the variables needed in research. The analysis tool used is multiple linear regression. The results of the analysis can be concluded that: VACA positive effect on ROA. VAHU and STVA and no significant positive effect on ROA. VACA and VAHU positive and not significant to the market to book value. STVA positive effect on the market to book value.Keywords: Intellectual Capital, Profitability and Market Value
PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDENT, KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAN DAN LEVERAGE TERHADAP TAX AVOIDANCE (Studi Kasus Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Anisa Nike Wulandari, 14.05.52.0298; Wahyudi, Djoko
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 purpose of this study was to examine and analyze the influence of the proportion of independent board, audit committee, institutional ownership, firm size and leverage against tax avoidance 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 55 companies. The sampling technique used purposive sampling. The analysis tool used is multiple linear regression. The results of the analysis can be concluded that: The proportion of independent board no significant positive effect on tax avoidance. The Audit Committee significant negative effect on tax avoidance. Institutional ownership has significant negative effect on tax avoidance. Size significant negative effect on tax avoidance. Leverage significant positive effect on tax avoidance.Keywords: The Proportion of Independent Board, Audit Committee, Institutional Ownership, Firm Size, Leverage and Tax Avoidance
PENGARUH PAD, DAU, DAN SILPA TERHADAP BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI MODERASI Yohanes Septo Wahyu Kristiyan, 12.05.52.0201; 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

Regional autonomy is directed to improve overall welfare of the community through service improvement, empowerment and community participation. Regional autonomy is intended to sharpen the essence of financial management in local government administration system concerning the elaboration of the rights and obligations in the management of public finances. This study aims to determine the effect of the pad, dau, and Silpa towards capital expenditure with economic growth as moderating. The population in this study is the public sector finances from 2013 to 2015. The sample in this study were taken by purposive sampling method. Data were analyzed using skewness-kurtosis normality test, classic assumption test, koofisiendeterminasi test, F test and test hypotheses. The test results In the variable PAD, DAU and PE statistically positive effect SILPA At variables are statistically not significant effect on capital spending. The results of the economic growth variable is not found moderating effect of PAD and DAU to capital expenditures.Keywords: PAD, DAU, Silpa, Economic Growth, Capital Expenditure
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA (BEI) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2013-2015) Amy Sintia Dewi, 13.05.62.0029; Jaeni, Jaeni
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 examine and analyze the effect of profitability, solvency, the auditor's opinion, the size of the company, size of public accounting firms and age of the firm to audit delay on manufacturing companies listed in Indonesia Stock Exchange (BE). The population of this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) during the years 2013 to 2015 that reported complete financial statements and published in Indonesian Capital Market Directory (ICMD) and IDX website. Samples are included in the criteria of this study were 99 companies using purposive sampling method. Methods of data analysis in this study using multiple linear regression analysis using SPSS 19. The results showed that the variables of solvency, the auditor's opinion, the size of the public accounting firms are not significant positive effect on audit delay, variable sized companies significant negative effect on audit delay, and variable age of company profitability and significant negative effect on audit delay.Keywords: Audit Delay, Profitability, Solvency, The Auditor's Opinion, The size of The Company, The Size of The Public Accounting Firm (KAP) and The Age of The Company
PENGARUH TINGKAT BAGI HASIL, SUKU BUNGA DEPOSITO UMUM, INFLASI, UKURAN BANK UMUM SYARIAH, DAN LIKUIDITAS TERHADAP DEPOSITO MUDHARABAH PADA BANK UMUM SYARIAH DI INDONESIA Rini Husniwati, 13.05.52.0144; Poerwati, Rr. Tjahjaning
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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This study aimed to examine and analyze the effect of level of profit sharing, deposit interest rates, inflation, the size of the bank, and liquidity of mudharabah deposits at Islamic commercial bank and to know the value of the coefficient of each Islamic Commercial Bank. The population in this study is the Islamic Commercial Bank listed on the OJK website during January to December 2014. Monthly financial statements of Islamic Commercial Bank obtained from the OJK website, deposit interest rates obtained from SEKI website and inflation obtained from BI website.The sampling method using purposive sampling. The sample in this study a number of 114. The method used is the Panel Data Regression. The results showed that the level of profit sharing and the size of the bank's positive and significant effect on mudharabah deposits. Deposit interest rates, inflation and FDRnegative and not significant effect on the mudharabah deposits. The highest coefficient value is Bank Muamalat IndonesiaKeywords: Level of Profit Sharing, Deposit Interest Rates, Inflation, Bank Size, Liquidity and Mudharabah Deposit
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KINERJA AUDITOR (Studi Empiris Pada KAP Di Jawa Tengah Venanda Aprilia P., 13.05.52.0088; Badjuri, Achmad
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

This study aimed to examine the effect of profecionalism, experience of auditor, professional ethics, organizational commitment, understanding of good governance, and independency which directly influence acceptance of audit performance. The population in this study were all auditors working in the public accounting firm in Central Java. Sampling was done using purposive sampling method and sample size were 66 respondents. The primary data collection method used survei method was used a questionnaire . Data were analyzed using multiple linier regression model. Result of research indicate that the variablesprofecionalism,experience of auditor, professional ethics, organizational commitment, understanding of good governance, and independency have significant positive effect to audit performance.Keywords: Profecionalism, Experience of Auditor, Professional Ethics, Organizational Commitment, Understanding of Good Governance, and Independency Which Directly Influence Acceptance of Audit Performance

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