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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 STRUKTUR MODAL, UKURAN PERUSAHAAN, PERTUMBUHAN LABA, LIKUIDITAS DAN INVESTMENT OPPORTUNITY SET TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2015 Sagita Heppy Jayanti, 12.05.52.0135; 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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Abstract

The purpose of this study was to examine the effect of financial ratios to predict earnings quality on manufacturing companies in the Indonesian Stock Exchange using financial ratios variable which is capital structure, size of company, the growth of profit, liquidity, and investment opportunity set as independent variables. While earning quality is measured using Earnings Response coefficient (ERC) as the dependent variables. The population in this study were manufacturing companies that listed on Indonesian Stock Exchange. Samples are taken 136 manufacturing companies with purposive sampling method and observation period during five (2012-2015). Relationship and influence between variable is described by using multiple regression analysis. The result showed that capital structure hassignificant and positive effect to the earnings quality. size of company had no significant and positive effect to the earnings quality. While the growth of profit, and has significant and negative effect to the earnings quality. Liquidity had no significant and positive effect to the earnings quality. Investment Opportunity Set  had significant and positive effect to the earnings quality.Keywords: Capital Structure, Size Of Company, The Growth Of Profit, Liquidity, Investment Opportunity Set and Earning Quality
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN AKTIVITAS TERHADAP SUSTAINABILITY REPORT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (PERIODE 2013-2015) Lydia Noor Said, 13.05.52.0016; Wahyu Widati, Listyorini
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to examine and analyzethe effect of profitability, liquidity, leverage, and activity on sustainability report on manufacturing companies. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange in 2013-2015. The sampling technique is purposive sampling. Based on purposive sampling obtained a sample of 61 companies. Data analysis technique used is multiple linear regression analysis. The results of this study show that each variable has a different effect, namely profitabilitas leave a positive and significant impact on sustainability report, liquidity positively influence and insignificant impact on sustainability report, leverage has a negative and significant impact on sustainability report, while aktivitas has a negative impact and no significant effect on sustainability report.Keywords: Profitability, Liquidity, Leverage, Activity, and Sustainability Report
DETERMINAN KUALITAS HASIL PEMERIKSAAN (Studi Empiris Pada BPKP Perwakilan Provinsi Jawa Tengah) Evi Tiara Dewi, 13.05.52.0081; Jaeni, Jaeni
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Abstract

The purpose of this research is to examine the effect of due professional care, objectivity, independency, act upon code of ethics, accountability, proficiency, and job experience on the quality of audit result at Representatives BPKP of Central Java. The population of this study is civil servants whose work at Representatives BPKP of Central Java. The sampling technique using random samplingand sampling sufficiency with slovin formula. Based on calculations obtained by a sample of 70 respondents. Data analysis was performed with multiple linear regression model. The result showed that objectivity, act upon code of ethics and proficiency have a significant effect on quality of audit result. While the due professional care, independency, accountability, and job experience have no significant effect on quality of audit result.Keywords: Due Professional Care, Objectivity, Independency, Act upon Code of Ethics, Accountability, Proficiency, Job Experience, Quality of Audit Result
PENGARUH SIKAP, PERSEPSI KEGUNAAN, KOMPLEKSITAS, DAN TEKNOLOGI INFORMASI TERHADAP MINAT MENGGUNAKAN E-FILING (Studi Kasus Wajib Pajak Orang Pribadi di Kota Semarang) Bella Fadhilah Chusaeni, 12.05.52.0150; Meita Oktaviani, Rachmawati
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Abstract

This study aims to examine empirically the influence of attitudes, perceptions of usefulness, complexit, and information technology of taxpayer interest in using e-filing. In this research, the researcher uses personal taxpayer population in KPP Semarang City. The method used is purposive sampling method. The sample used is 120 individual taxpayers in KPP Semarang City. The test equipment in this study used regression linier. The results of this study is the attitude and perception of usability does not affect the interest of using e-filing. Complexity and Information technology affects interest in using e-filing.Keywords : Attitudes, Perceptions of Usefulness, Complexity, Information Technology, Taxpayer Interest in using E-Filing
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, KOMISARIS INDEPENDEN, LEVERAGE, KOMITE AUDIT DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN Dessy Rina Akhadiani, 13.05.52.0021; Wahyu Widati, Listyorini
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Abstract

This study aims to examine the effects of institutional ownership, managerial ownership, independent commissioners, leverage, audit committees and firm size on the integrity of financial statements. This study focused on LQ45 companies listed in Indonesia Stock Exchange (BEI) period February 2011- January 2016. Research conducted with the number of observations of 126 research samples obtained by nonprobability sampling method is purposive sampling technique. The analysis technique used in this research is multiple linear regression analysis. The results of the analysis show that institutional ownership, independent commissioners, leverage, and firm size have no effect on the integrity of financial statements. Managerial ownership and audit committee influence the integrity of financial statements.Keywords: Institutional Ownership, Managerial Ownership, Independent Commissioner, Leverage, Company Size, Financial Statement Integrity
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK (Studi Kasus Wajib Pajak Orang Pribadi di KPP Pratama Semarang Tengah Satu dan KPP Pratama Semarang Tengah Dua) Nur Lita, 13.05.52.0034; Meita Oktaviani, Rachmawati
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Abstract

This study aims to analyze the influence of e-Filing system Implementation, Taxpayer Awareness and Internet Understanding of Taxpayer Compliance on Individual Taxpayerin KPP Pratama Semarang Tengah Satu and KPP Pratama Semarang Tengah Dua. This research data is obtained from questionnaires distributed to Taxpayers registered in KPP Pratama Semarang Tengah Satu and KPP Pratama Semarang Tengah Dua. The population of this study are individual Texpayer registered in KPP Pratama Semarang Tengah Satu and KPP Pratama Semarang Tengah Dua. Sampling method used in Conveniance Sampling. The analysis method of this research is multiple linier regression method. This results of this study indicate that the implementation of e-Filing System has a positive ang not significant impact on Taxpayer Compliance, Taxpayer Awareness has a positive and not significant impact on taxpayer compliance, Internet Understanding has a negative and not significant effect on Taxpayer Compliance.Keywords: Implementation of e-Filing System, Taxpayer Awareness, Internet Understanding, Taxpayer Compliance
FAKTOR PENENTU KUALITAS AUDIT (STUDI EMPIRIS PADA KAP DI KOTA SEMARANG) Andreas Deska Trianto, 13.05.52.0040; Jaeni, Jaeni
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Abstract

This study aims to determine the influence of competence, independence, accountability, time budget pressure, due professional care, task complexity and professional skepticism on audit quality at Public Accounting Firm in Semarang City. The population for this study is all of the auditors who work in Public Accounting Firm in Semarang City. The sampling was done by using convenience sampling method and the number of samples were 71 respondents. The data source is the main data. The method of data collection is done by using questionnaires which delivered directly to the Public Accounting Firm in Semarang City. The method of data analysis used is multiple regression analysis, with the audit quality as dependent variable and competence variable, independence, accountability, time budget pressure due professional care, task complexity and professional skepticism as an independent variable. The results concluded that independence, accountability, time budget pressure, task complexity and professional skepticism have an influence on audit quality. While the competence and due professional care does not influence the quality of the audit.Keywords: Audit Quality, Competence, Independence, Accountability, Time Budget Pressure, Due Professional Care, Task Complexity and Professional Skepticism
PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS, SOLVABILITAS, PROFITABILITAS DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2013-2015) Ayuna Feranica, 13.05.52.0077; Kartika, Andi
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Abstract

The purpose of this study is to examine the influence of Firm Size, Liquidity, Solvency, Profitability, and size of Board of Commissioner to Corporate Social Resposibility Disclosure in Manufacturing Companies listed on the Indonesia Stock Exchange. The dependent variable is Corporate Social Resposibility Disclosure. Independent variable are Firm Size, Liquidity, Solvency, Profitability, and size of Board of Commissioner. The population in this study was all Manufacturing Company listed on the Indonesia Stock Exchange in 2013-2015. Samples were 249 manufacturing companies. This study used purposive sampling method.The analysis used in this reseacrh are multiple linear regression analysis.The results of the testing of hypotheses partial evaluation shows that there are significant influence on Firm Size, Liquidity, Profitability and size of Board of Commisioner while for Solvency not have significant influence to the Corporate Social Responsibility Disclosure.Keywords: Firm Size, Liquidity, Solvency, Proftitability, Size of Board of Commissioner, Corporate Social Resposibility Disclosure
DETERMINAN AUDIT JUDGMENT (Studi Kasus pada Pemeriksa BPK RI Perwakilan Provinsi Jawa Tengah) Imelda Adhistya Kusuma Dewi, 13.05.52.0085; Jaeni, Jaeni
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Abstract

This study aims to analyze the influence of auditor experience, gender, pressure of obedience, time budget pressure, task complexity, auditor seniority level, and auditor's knowledge on audit judgment at BPK RI Auditors of Central Java Province. The population in this study are all examiners who work at the Audit Board (BPK) RI Representative of Central Java. Sampling was counducted using a convenience sampling method and the number of samples were 90 respondents. The primary data retrieval method used is questionnaire method. Data were analyzed using multiple linear regression method. The result of the research shows that auditor's knowledge has a significant positive effect on audit judgment, gender and task complexity having a significant negative effect on audit judgment. While the experience of the auditor, the pressure of obedience, the pressure of the time budget, and the degree of auditor seniority have a positive effect is not significant on audit judgment.Keywords: Experience of Auditor, Gender, Pressure of Obedience, Time Budget Pressure, Task Complexity, Degree of Auditor Seniority, Auditor's Knowledge, Audit Judgment
PENGARUH SANKSI PAJAK, PELAYANAN APARAT PAJAK, DAN PEMAHAMAN PERATURAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERASI (Studi Kasus Pada UMKM Yang Terdaftar di KPP Pratama Semarang Barat) Ani Sulistiyani, 13.05.52.0089; Srimindarti, Ceacilia
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Abstract

This study examined the influence of tax penalty, Tax officer service, and Tax rule comprehension for Against Taxpayer Compliance with Risk Preference Being a Moderation Variable (Case Study On UMKM Listed In KPP Pratama West Semarang). The sampling method using conveniece sampling, the technique of determining the sample based on the ease of encounter. The influence variables or effect analyzed by using multiple regression analysis. The results showed that tax penalty Resource positive and significant impact on Against Taxpayer Compliance, Tax officer service Resource negative and insignificant impact on Against Taxpayer Compliance, Tax rule comprehension Resource positive and significant impact on Against Taxpayer Compliance, Risk Preference to moderating the tax penalty influence of Against Taxpayer Compliance, Risk Preference moderating the Tax officer service influence of Against Taxpayer Compliance, and Risk Preference moderating the Tax rule comprehension.Keywords: Tax Penalty, Tax Officer Service, and Tax Rule Comprehension, Against Tax Payer Compliance and Risk Preference

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