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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
 149   150   151   152   153 
FAKTOR-FAKTOR YANG BERPENGARUH PADA PEMILIHAN METODE AKUNTANSI PERSEDIAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA PERIODE 2013-2015 Fitri Cahyanti, 10.05.52.0101; Nuswandari, Cahyani
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

The research aims to analyze the selection that influence a company's decision to use the methods of inventory valuation. The research examines six independent variables were it tested, firm size, managerial ownership, current ratio, financial leverage, inventory intensity, and variability of cost of goods sold. While the dependent variable is the inventory valuation method that is the FIFO method and the average method. The sample of this research are manufacturing companies listed on Indonesia Stock Exchange (IDX) from 2013-2015 were selected using purposive sampling method. The number of samples used counted 270 data from a population of 458 companies. The data used in this research is secondary data. The method of analysis used in this research is logistic regression analysis. The results showed that firm size, managerial ownership, and inventory intensity have a positive influence on the selection of inventory accounting methods. The current ratio, financial leverage and the variability of cost of goods sold have no influence on the selection of inventory accounting methods.Keywords: Inventory Accounting Method, FIFO Method, Average Method
DETERMINAN KEPATUHAN WAJIB PAJAK (Studi pada Wajib Pajak Orang Pribadi di KPP Pratama Semarang Selatan) Villa Puspitasari Indah Pertiwi, 12.05.52.0024; Setyowati, Widhy
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 analyze the influence of the level of understanding, taxation awareness, tax sanctions, fiscal services, and modernization of tax administration system to the taxpayer compliance of individuals in the area of KPP Pratama Semarang Selatan. The population in this study is an individual taxpayer in the area of KPP Pratama South Semarang. Sampling was done by convenience sampling technique. The number of samples determined as many as 63 respondents from the number of individual taxpayers registered in KPP Pratama Semarang Selatan. Data analysis technique used in this research is multiple regression analysis technique. The results of this study can be concluded that the level of Understanding has a positive effect on taxpayer compliance. Tax awareness has a positive effect on taxpayer compliance. Tax sanctions have a positive effect on taxpayer compliance. Fiscal services have a positive effect on taxpayer compliance. Modernization of the tax administration system has a positive effect on taxpayer compliance.Keywords: Taxpayer Compliance, Level of Understanding, Taxation Awareness, Taxation Sanction, Fiscal Services, and Modernization of Tax Administration System
DETERMINAN KEBIJAKAN HUTANG, DENGAN FREE CASH FLOW SEBAGAI VARIABEL MODERATING, STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA UNTUK TAHUN 2013-2015 Wasirin, 12.05.52.0111; Srimindarti, Ceacilia
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 analyze the effect of managerial ownership, insider ownership, dividend policy and Investment Opportunity Set (IOS) to debt policy with Free Cash Flow as a moderating variable on manufacturing companies Listed on Indonesia Stock Exchange 2013-2015. The population used in this study are all manufacturing listed on the Indonesia Stock Exchange for the year 2013-2015. This research uses purposive sampling technique in sampling. The analysis was done by multiple regression using SPSS version 16.00 for windows. The results showed that managerial ownership had positive and insignificant effect on debt policy. The dividend policy has a significant positive effect on debt policy. IOS has a significant positive effect on debt policy. Free cash flow does not moderate the effect of managerial ownership on debt policy. Free cash flow moderates the influence of iOS on debt policy.Keywords: Managerial Ownership, Dividend Policy, Investment Opportunity Set, Free Cash Flow and Debt Policy
PENGARUH KETERLIBATAN PEMAKAI, KAPABILITAS PERSONAL SERTA PROGRAM PENDIDIKAN DAN PELATIHAN PEMAKAI TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI DENGAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL MODERATING PADA BANK PERKREDITAN RAKYAT DI KABUPATEN KENDAL Tofan Gilang Pratama, 13.05.52.0011; Srimindarti, Ceacilia
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

The purpose of this study is to analyze the effects of participant of user, ability of user, traning and education of user on Accounting Information System (AIS) with complexity task as a moderating variable. The sample is taken by purposive sampling method, and fulfill the sample selection criteria. Relationships between variables or effects described by using multiple regression analysis and regression moderation analysis. The results of this study is that participant of user variables have a significant positive effect on Accounting Information System (AIS), ability of user have a significant positive effect on Accounting Information System (AIS), traning and education of user have a significant positive effect on Accounting Information System (AIS). Complexity task is able to moderate the influence of participant of user to Information System (AIS), Complexity task is able to moderate the influence of ability of user to Information System (AIS), and Complexity task is unable to moderate the influence of traning and education of user to Information System (AIS).Keywords: Participant Of User, Ability Of User, Traning And Education Of User, Complexity Task And Accounting Information System (AIS)
PENGARUH LEVERAGE, LIKUIDITAS, PROFITABILITAS, KEPEMILIKAN SAHAM PUBLIK, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2013-2015 Desiana Indriyawati, 13.05.52.0062; Poerwati, Tjahjaning
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 the effect of leverage, liquidity, profitability, public stock ownership, company size and age of the company on the disclosure of the completeness of financial statements of companies listed on the IDX period 2013-2015. The population in this study are companies listed on the Indonesia Stock Exchange during the period 2013-2015. Sampling in this study using purposive sampling method, so that the number of companies included in the sample criteria as many as 263 companies. Data analysis method used in this research is multiple linear regression analysis. The result of the research shows that leverage variable has positive effect not significant to the completeness of financial statement disclosure. liquidity has no significant negative effect on the completeness of the disclosure of financial statements. Profitability variable has a no significant positive effect on the completeness of financial statement disclosure. The variable of public share ownership has negative effect not significant. The size of the company has a significant negative effect on the completeness of the disclosure of financial statements. Company age variable have positive effect not significant to completeness of financial statement disclosure.Keywords: Disclosure of Financial Statement Completion, Leverage, Liquidity, Profitability, Public Ownership of Shares, Company Size, Age of Company
PENGARUH PEMAHAMAN WAJIB PAJAK, PELAYANAN APARAT PAJAK, SANKSI PERPAJAKAN DAN PREFERENSI RISIKO TERHADAP KEPATUHAN WAJIB PAJAK UKM (Studi Kasus UKM di Kecamatan Semarang Selatan) Yenita Novi Susanti, 13.05.52.0069; Meita Oktaviani, Rachmawati
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 research aims to examine empirically the influence of understanding taxpayers, service tax officials, tax penalties risk preferences on taxpayer compliance SMEs. The population in this research is the taxpayer of SMEs at South Semarang District as many as 90 SMEs located at 10 villages there are, Peleburan, Wonodri, Mugassari, Lamper Lor, Lamper Tengah, Lamper Kidul, Randusari, Bulustalan, Barusari, Peterongan. The method used is purposive sampling method, that is sample selection method based on ease, where this method choose samples from the population element that the data is easily obtained by the researcher. The result of this research is service of tax officer and risk preference does not have an effect on compliance of taxpayer of SMEs. Understanding taxpayers and tax sanctions affect the compliance of compulsory SMEs.Keywords: Understanding Taxpayers, Tax Service Services, Tax Sanctions, Risk Preferences, Taxpayer Compliance SMEs
PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK), DAN DANA BAGI HASIL (DBH) TERHADAP BELANJA MODAL PADA KABUPATEN / KOTA DI JAWA TENGAH (PERIODE 2013-2015) M. Imad Abdul Majid, 13.05.52.094; Maryono, Maryono
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Abstract

The study examines the effect Local Own Revenue, General Allocation Fund, Special Allocation Fund, and Revenue Sharing Fund on Capital Expenditures. The population in this research is districts or cities government in central java. The population in this study is a districts or cities government in region of central java as 35 districts or cities. The data uses secondary data which has been retrieved of budget realization report in central java 2013 to 2015. This study is a population with a method of data collection is done with the documentary method. Relationship and (or) influence between variable is described by using multiple regression analysis. The result of this study indicate that Revenue, General Allocation Fund and Special Allocation Fund has positive effect on Capital Expenditures. Whereas Revenue Sharing Fund has negative effect on Capital Expenditures.Keywords: Local Own Revenue, General Allocation Fund, Special Allocation Fund, Revenue Sharing Fund, and Capital Expenditures
FAKTOR PENENTU MINAT MAHASISWA AKUNTANSI BERKARIER SEBAGAI AKUNTAN PUBLIK Nova Ayu Damayanti, 13.05.52.0116; Jaeni, Jaeni
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

Some types of careers that can be run by accounting students after becoming a graduate are as a Public Accountant, Educator Accountant, Corporate Accountant, Government Accountant, and others. The purpose of this research is to know the interest of accounting career students as public accountant based on the factors of financial reward, professional training, professional recognition, social values, work environment, job market consideration, and personality. This study was conducted on accounting students who are in UNDIP, UNNES, UDINUS, and UNISBANK with the number of respondents as many as 150 people. The data used in this study is the primary data obtained through the distribution of questionnaires. This study uses multiple regression analysis with the aim to find out how the factors that influence the interest of accounting students as a career accountant public. The results of this study indicate professional training, professional recognition, work environment, job market  considerations, and personalities have a significant positive effect on the interest of accounting students as a career accountant public. Social Values positively insignificant effect on the interest of accounting students career as a public accountant. While the financial rewards negatively affect no significant interest in accounting students career as a public accountant.Keywords: Financial Awards, Professional Training, Professional Recognition, Social Values, Work Environment, Job Market Considerations, and Personalities
PENGARUH PROFITABILITAS, PERSISTENSI LABA, STRUKTUR MODAL, DAN RISIKO SISTEMATIK TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) Silviana Fauziah, 13.05.52.0120; Indarti, MG. Kentris
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

The purpose of this research is to influence profitability, profit persistence, capital structure, and systematic risk to earnings response coefficient at manufacturing companies listed in Indonesia Stock Exchange year 2013-2015. The population is all manufacturing companies listed on the BEI in 2013-2015.The sampling method using purposive sampling. The total sample is 50 data. Total observations during 2013-2015 150 data. Data analysis was done by classical assumption test and hypothesis test by multiple linear regression method. The results of the analysis can be concluded that: Profitability has positive and not significant effect on earning response coefficient. Profit persistence positively affects earnings response coefficient. Capital structure has positive and insignificant effect on earning response coefficient. Systematic risk positively affects earnings response coefficient.Keywords: Profitability, Profit Persistence, Capital Structure, and Systematic Risk to Earnings Response Coefficient
PENGARUH UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING Vani Amilia Dewi, 13.05.52.0133; Dwi Nugroho, Arief Himmawan
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

The purpose of this research to clarify the effect of firm size and leverage to the completeness of the disclosure of financial statements with profitability as an intervening variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange period 2012 - 2015 totaling 150 companies. The samples using purposive sampling method. The analytical method used is path analysis. The results obtained in this study is firm size has a positive effect on profitability and leverage. Profitability does not affect the completeness of financial statements. Profitability can not intervene firm size variables and leverage to the completeness of financial statement disclosure. The conclusion of this study also explains the size of the company has a positive effect on the completeness of the financial statements. In this study also proved leverage does not affect the completeness of financial statement disclosure.Keywords: Firm Size, Leverage, Profitability and Completeness of Financial Statement Disclosure

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