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Students´ Journal of Accounting and Banking
Published by Universitas Stikubank
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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Articles 2,418 Documents
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PENGARUH TAX AVOIDANCE DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Siti Mutiah, 09.05.52.0032; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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Abstract

The research objective is to obtain evidence about the impact of tax avoidance and corporate governance (Board of Directors, independent commissioners, management and ownership) to the value of the company. Object of this study is a manufacturing company listed on the Indonesia Stock Exchange during the years 2007-2011. The sample used in this study obtained by purposive sampling technique with the following criteria: Companies listed on the Indonesia Stock Exchange during 2007 to 2011. Companies that have positive earnings for the year 2007-2011. The company revealed the Independent Commissioners 2007-2011. The company revealed the management ownership in 2007-2011.Alat statistical analysis used multiple regression, where the dependent variable is the value of the company and the independent variable is tax avoidance, the board of directors, independent commissioners, management and ownership. The results of this study indicate that the effective tax rate has a negative and significant effect on firm value, the board of directors has a positive and significant effect on firm value, independent commissioner has a positive and not significant effect on firm value, management ownership has a negative and not significant effect on firm value. Keywords: Tax Avoidance, board of directors, independent commissioners, management ownership and corporate value.
DETERMINANTS ADVERTISING TAX REVENUE IN SEMARANG CITY Tiska Febriyani, 09.05.52.0034; Poerwati, Rr. Tjahjaning
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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Abstract

Tax is one of the main sources of state revenue, because the roles of the tax sector are enormous, especially to support the successful development of the national, provincial and district /city. One component of Advertising Tax is the local tax. Advertising Tax is one kind of regional tax revenue sources that are important to Semarang city and surrounding areas. This was evident during the years 2002-2011 Advertising Tax revenues have increased. The purpose of this study was to analyze the effect of the total population, the number of industries and inflation on tax revenues advertising in Semarang. The sample in this study is the realization of advertising tax reports, population, number of industries, and the inflation of Semarang and surrounding areas years 2002-2011. Sampling technique is used to determine the sample is using random sampling (sampling not replacement) samples are taken randomly.Sampling not replacement is a sampling technique in which samples were not selected returned to the population before the return of the sample is then performed. Results from this study are expected to provide input for the benefit and Local Government of Semarang City especially the Department Street Lighting and Advertising Management (PJPR). The statistical tool used is multiple linear regression.The results of the regression analysis showed that the population has a significant positive effect, while the number of industrial and inflation has a significant negative effect on tax revenues advertisement.Keywords: Advertising Tax, Total Population, Total Industry, Inflation.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN Dikha Puspitasari, 09.05.52.0035; Wardjono, Wardjono
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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Abstract

The study was conducted to analyze the effect of Return On Equity (ROE), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), Price Earnings Ratio (PER) and Earning Per Share (EPS) of the companys value proxied by Price to book Value (PBV). The study object is the banking company listed on the Indonesia Stock Exchange (BEI) in 2008-2011 using the total sample of 25 companies per year. The data analysis technique used is multiple linear regression equation least squares and test hypotheses using tstatistics for testing the partial regression coefficients and  Fstatistics to test the significance effect together with a significance level of 5%. During the observation period of the study showed that the data were normally distributed. Under normality test, multicollinearity, heteroscedasticity test and autocorrelation test is not found in the classical assumption variables deviate. This shows the available data has been qualified using multiple linear regression equation models. The results of this study indicate that the LDR and NIM variables showed no significant effect on firm value. Variable ROE, EPS and PER significant positive effect on firm value. Predictive ability of the five variables on firm value in this study of 34.8% while the remaining 65.2% influenced by other factors not included in the research model.Keywords: Return On Equity (ROE), Loan to Deposit Ratio (LDR), Net InterestMargin (NIM), Price Earnings Ratio (PER), Earning Per Share(EPS) and the value of the Company.
PENGARUH DPK, CAR, NPL, ROA, JUMLAH SBI TERHADAP PENYALURAN KREDIT Vina Roschiana, 09.05.52.0129; Suwarti, Titiek
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

Research background by the emergence of a variety of risks that occur in bank lending increasing especially in commercial banks registered in BEI. therefore necessary to test factors that influence the amount of bank credit which includes deposits, CAR, NPL, ROA and placement of funds in Bank Indonesia certificates (SBI). The method of analysis in this study uses regression multi independent .Variabel used in this study is deposits, CAR, NPL, ROA and placement of fundlys in Bank Indonesia certificates (SBI), the study sample was enrolled in banking bursa effect Indonesia (BEI) for the period 2008-2011.Data collected with the purposive sampling.Total there are 21 banking companies taken as a sample. This result of the study to show that  DPK and ROA significant positive to credit of banking. SBI negatif significant, unfortunately  CAR no negative effect significant. While NPL positif and no significant. Keywords: DPK, CAR, NPL, ROA,sum of SBI and credit.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI (Studi Kasus Pada KPP Pratama Pekalongan) Fathurrohman, 09.05.52.0131; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

The pupose aim detects cognizance influence character pays tax, erudition and comprehension about tax regulation, good perception on efektifitas taxation system, taxpayer obedience and taxation sanction. Population in this watchfulness individual person taxpayer at kpp pratama pekalongan. while sample in this watchfulness 107 taxpayer. data that used in this watchfulness primary data passes kuesioner and secondary data that is data that is got based on datas that available, in this case watchfulness datas are got from data about profile kpp pratama pekalongan, individual person taxpayer. analyzer that used in this watchfulness doubled linear regression. The result shows that found influence significant positive between cognizance pays tax towards will pay tax. found influence significant positive between erudition and taxation regulation comprehension towards will pays tax. found influence significant positive between good perception on taxation system effectiveness good towards will pays tax. found influence significant positive between taxpayer obedience towards will pays tax. found influence significant positive between taxation sanction towards will pays tax. found influence significant between taxation cognizance, erudition and taxation regulation comprehension, good perception on good taxation system effectiveness, taxpayer obedience and taxation sanction according to together towards will pays tax Keywords: taxation cognizance, erudition and taxation regulation comprehension, good perception on good taxation system effectiveness, taxpayer obedience, will taxation sanction pays tax
PENGARUH INDEPENDENSI DAN EFEKTIFITAS KOMITE AUDIT TERHADAP MANAJEMEN LABA Wulandari Noviani Wijayanti, 09.05.52.0036; Dwi Nugroho, Arief Himmawan
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

Abstract-The purpose of this study is to examine the effect of the independence and effectiveness of the audit committee on earning management. Independence and effectiveness of the audit committee is measured by the variable audit committee independence, financial expertise audit committee member and the meetings of the audit committee.The population of this research is 68 samples from manufacturing companies listed at Indonesian Stock Exchange during 2008 to 2011. The sampling method used in this research is purposive sampling method. The data then analyzed using multiple regression analysis. The results show that audit committee independence has positive effect and it is not significant agains earnings management, financial expertise audit committee member and the meetings of the audit committee has negative effect and it is not significant agains earnings management. Keywords: Audit Committee, Earnings Management
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Rida Ristiyana, 09.05.52.0133; Poerwati, Tjahjaning
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

Earnings management is one of the consequences of information asymmetry in agency theory, this is because the manager (agent) know more information about the company is managed. Earnings management actions result in financial statements that do not correspond to the real situation. Good Corporate Governance (GCG) Mechanism is expected to create a climate of good governance in control of earnings management practice. This study aims is find out and analyze the effect good corporate governance mechanisms are reviewed of the institutional ownership, the management ownership, the audit committee and the independent commissioner of earnings management. The research sample that fulfilled the criteria as many as 26 manufacturing companies listed on the Indonesia Stock Exchange during the period from 2009 to 2011. The sampling technique used was purposive sampling method, the number of data observations (n) = 78. The analytical tool used in this study is Multiple Linear Regression. Based on the results of the individual tests, show that GCG mechanism are reviewed of the institutional ownership, the management ownership and the independent commissioners is significant positive effect of earnings management. Meanwhile, good corporate governance mechanisms are reviewed of the audit committee show is insignificant negative effect of earnings management. Based on the results of the model tests, show that together is significant effect between good corporate governance mechanisms (the institutional ownership, the management ownership, the audit committee and the independent commissioners) of earnings management. Keywords: Institutional Ownership, Management Ownership, Audit Committee, Independent Commissioner and Earnings Management.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN ASLI DAERAH DI JAWA TENGAH Atik Alisti Permitasari, 09.05.52.0046; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

The focus of this study is to analyze the effect of the Gross Domestic Product (GDP), Expenditure, Inflation, Population and Number of Industries of the Local Revenue. The object of this study is Central Java by using secondary data time series in period 2008-2011. The technique of data analysis that used is multiple linear regression equation least squares and test hypotheses using t-statistics. Samples from this research is 35 counties and cities in Central Java. During the observation of the study showed that the data were normally distributed. Based on normality test, multicollinearity, heteroscedasticity test and autocorrelation test was not found the variables deviate in the classical assumption. It shows that the available data has been qualified using multiple linear regression equation models. The results of this study indicate that the Expenditure variable and Amount of Industry not showed significant effect on Local Revenue. Inflation variable has a negative impact on Local Revenue. Gross Domestic Product variable and Population gives a significant positive effect on Local Revenue.Keywords: Local Revenue (PAD), Gross Domestic Product (GDP), Expenditure, Inflation, Population and Total Industry
PENGARUH FAKTOR INTERNAL TERHADAP KREDIT BANK YANG TERDAFTAR DI BEI Puji Kristiana, 09.05.52.0056; Aini, Nur
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

The objective of this research is to analyze the effect of variable Third Party Fund(TPF),Capital Adequacy Ratio (CAR), Return on Asset (ROA) and Non Performing Loan (NPL) to the volume of credit in bank listed in BEI. The populations used in this research are all of the listed banking in Indonesian Stock Exchange is the financial statements, annual report, and ICMD during the years 2008-2011, and to importance the research used in sample with the method “purpose sampling”. So that, the result is 24 companies appropriate with the criteria. The research method used in multiple regression analysis. The company data used normality, multicollinearity, autocorrelation, and heteroscedasticity. Based on the partial test result to bank in BEI indicates that the variable TPF have positive effect and significant to the volume of credit. In addition, the variable CAR has negative influence and significant to the volume of credit, then ROA has positive influence and no significant to the volume of credit and the last is NPL has positive effect and significant to the volume of credit. Keywords: Volume of Credit, TPF, CAR, ROA, NPL
PENGARUH KONSERVATISME TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) Atim Hariati Supartono, 09.05.52.0137; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aimed to examine the effect of accounting conservatism on earnings response coefficient (ERC), which accounting conservatism is explained by several components that have a relationship with conservatism. The components are then diijadikan a variable to test its effect on the ERC. So the independent variables in the study include discretionary accruals, debt covenants, growth opportunities and firm size. Meanwhile, the dependent variable is the ERC. This study used a sample of manufacturing firms listed on the Indonesia Stock Exchange (IDX) year observation period 2008-2011. Data were collected using purposive sampling method in order to obtain a sample of 160 companies. This study uses multiple regression analysis to data analysis. Results from the study showed discretionary accruals, debt covenants, and growth opportunities are not effect the ERC. Meanwhile, company size significant positive effect on the ERC. Keywords: Earning Response Coefficient, Discretionary Accruals, Covenant Debt, Growth Opportunities and Company Size.

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