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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
 150   151   152   153   154 
ANALISIS FAKTOR–FAKTOR YANG MEMPENGARUHI PERILAKU WAJIB PAJAK TERHADAP PENGGUNAAN E-FILING (Studi pada Wajib Pajak Orang Pribadi Di KPP Semarang Tengah Satu) Ade Lina Rosita Putri, 13.05.51.0170; 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 aimed to analyze Factors Influence the behavior of taxpayers against the use of e-filing (the study of individual taxpayers in KPP Semarang Tengah Satu). Factors that influence the behavior of the taxpayer among his perceptions of usefulness, perception of ease, security and confidentiality, and user satisfaction. The sampling method in this study uses convenience sampling in data display.Methods of data collection were conducted by questionnaire. Data testing techniques used in this study with multiple regression analysis. The results showed that the perception of usability had no significant effect on the use of efiling. Furthermore, ease perception variable has a significant positive effect on the use of e-filing. While security and secrecy have no significant negative effect on the use of e-filing. The user satisfaction variable shows a significant positive result on the use of e-filing.Keywords: Use of e-Filing, Perception of Usability, Perception of Convenience, Security And Confidentiality, and User Satisfaction
PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN YANG TERDAFTAR DI INDONESIAN SUSTAINABILITY REPORT AWARD (ISRA) TAHUN 2013-2015 Arini Hidayati, 13.05.52.0183; Indarti, MG. Kentris
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 analyzed the effect of the characteristic of the company and corporate governance disclosure to sustainability report. Variable characteristic of the company used in research is profitability, liquidity, and leverage. For corporate governance used in research is audit committee and board of directors. Population of this study were taken from company listed on Indonesian sustainability report award period of 2013-2015. This study uses purposive sampling method and collected 50 data. Data analysis whit test clasic assumption and hypoteses test method used multiple regression. The results of this study indicate that the firm's characteristic factor is profitability has no effect on sustainability report disclosure practices. Liquidity and leverage have a significant effect on the practice of sustainability report disclosure. Audit committee variable has no effect on sustainability report disclosure while board variable has significant effect on sustainability report disclosure.Keywords: Sustainability Report, Profitabillity, Liquidity, Leverage, Audit Committee, Board of Directors
PENGARUH PRESOR, MACHIAVELLIAN, PREFERENSI RISIKO, DAN KEKINIAN INFORMASI TERHADAP PENGAMBILAN KEPUTUSAN ETIS KONSULTAN PAJAK Olivia Nadia Lisa Febriyani, 13.05.52.0205; 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

This study examines the influence of presor, machiavellian, risk preference, the current information on the ethical decision making of tax consultants. This research was conducted at Tax Consultant Office of Semarang. The research used sample of tax consultant in Semarang City. The sampling method uses convenience sampling and determination of a minimum sample using the slovin formula. The analysis technique used is multiple linear regression with SPSS program. As a requirement for the test statistics have been tested normality and the classical assumption that the results show the data is normally distributed and pass from the classical assumption test. The results of this study indicate that the variable presor and the current information has no significant effect on ethical decision making tax consultant. While variable machiavellian and risk preference have a significant positive effect to ethical decision of tax consultant.Keywords: Presor, Machiavellian, Ris
PENGARUH PROFITABILITAS, LEVERAGE DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) Ruri Prahesti, 13.05.52.0230; Indarti, MG. Kentris
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 effect of profitability, leverage and dividend policy on corporate value. This research was conducted at a manufacturing company listed on the Indonesia Stock Exchange in 2013-2015. The population is all manufacturing companies listed on the BEI in 2013-2015. The sampling technique using purposive sampling with the study period 2013 to 2015. The analysis technique used is multiple linear regression with SPSS 21 program. As a requirement for the statistical program has been tested normality and the classical assumption that the results show the data is normally distributed and escaped from classic assumption test. The results showed that profitability has a significant positive effect on firm value. Leverage has a significant positive effect on firm value. While dividend policy has no effect on firm value.Keywords: Profitability, Leverage, Dividend Policy and Corporate Value
PENGARUH GOOD CORPORATE GOVERNANCE, LIKUIDITAS, PERTUMBUHAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN YANG MENGIKUTI PROGRAM CORPORATE GOVERNANCE PERCEPTION INDEX PERIODE TAHUN 2012-2016 Susana Dewi Astutik, 13.05.52.0234; Indarti, MG. Kentris
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 Good Corporate Governance, Liquidity, Corporate Growth and Company Size on company performance following Corporate Governance Perception Index Program Period 2012-2016. The population is all companies that follow the Corporate Governance Program Perception Index Period 2012-2016. Sampling technique using purposive sampling. The sample criteria in this study are (a) Companies other than banking, insurance and financing. (b) The Company has complete data. (c) The financial statements are presented in Rupiah (d) Companies earning a positive net profit for the period of observation. Analyzer used is multiple linear regression. The results of the analysis can be concluded that: Good corporate governance has no significant effect on company performance (ROA). Liquidity has a positive and significant impact on company performance (ROA). Corporate growth has no significant effect on company performance (ROA). Company size has a positive and significant effect on company performance (ROA).Keywords: Good Corporate Governance, Liquidity, Corporate Growth, Company Size and Company Performance
ANALISIS PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Nurus Sya’ah, 13.05.52.0238; 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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The purpose of this researchis to analyze the effect of  leverage, company size, and corporate governance to the earnings management on manufacturing companies listed in Indonesia Stock Exchange 2011-2016 period.Data used in this research is secondary data, the data in this study were obtained from the Financial Statements, Annual Report, ICMD (Indonesian Capital Market Directory) 2011-2016. The sampling method used is purposive sampling. The amount of data that is processed as many as 126 companies. The results of this study indicate that the leverage, company size, managerial ownership, audit quality, and audit committee has no coefisien effect on earnings management. Keywords: Earnings Management, Leverage, Company Size, Managerial Ownership, Audit Quality, Audit Committee
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN PROPERTY DAN REALESTATE YANG TERDAFTAR DI BEI PERIODE TAHUN 2012- 2014 Hendra Dwipana Aji, 15.05.62.0020; Wardjono, Wardjono
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 is a research that analyzes the factors that affect audit delay on property and real estate companies listed on the BEI period 2012 - 2014. In this research, the method used in sampling is purposive sampling method. Dependent variable in this research is audit delay, while the independent variable is company size, audit committee, profitability of company, solvability, and reputation of auditor. The data analysis tool used is descriptive statistics and data analysis method is multiple linear regression with F test and t test. The result of partial research (t test) found that solvability have significant negative effect to audit delay, auditor's reputation has a significant positive effect on audit delay, firm size has no significant effect on audit delay, audit committee has no significant effect on audit delay and profitability has no significant effect on audit delay.Keywords: Audit Delay, Company Size, Audit Committee, Corporate Profitability, Solvency, and Auditor’s Reputation
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN PERBANKAN YANG LISTING DI BEI PERIODE TAHUN 2013-2015 Firstya Widiastri, 15.05.62.0002; Wardjono, Wardjono
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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This study examines the factors that affect the value of companies in banking companies listed on the IDX period 2013-2015. This research is conducted in Bursa Efek Indonesia by using unit of analysis of banking company. Sampling method using purposive sampling, that is sample determination technique by using certain criteria. The relationship or influence between variables is explained by using multiple linier regression analysis method and hypothesis test (t test). The results showed that Return On Equity (ROE) has a significant negative effect on the value of the company. Loan to Deposit Ratio (LDR) and Net Profit Margin (NPM) have no effect on corporate value. Price Earnings Ratio (PER) and Earning Per Share (EPS) have a positive and significant impact on firm value.Keywords: Return On Equity, Loan to Deposit Ratio, Net Profit Margin, Price Earnings Ratio and Price to Book Value
FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK PERUSAHAAN (Studi Kasus Perusahaan Manufaktur yang Terdaftar di BEI tahun 2011-2014) Dewan Akbar Shidarta, 12.05.52.0145; Wahyudi, Djoko
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 liquidity, leverage, independent commissioner, and earnings management against aggressive action taxes manufacturing companies period 2011-2014 listed on the Indonesia Stock Exchange. In this study the researchers used the financial data of manufacturing companies listed on the BEI in the period 2011-2014. The method used is purposive sampling method. The test equipment in this study used multiple linear regression, partial test (t test) and simultaneous test f (f test). The result of this research is liquidity and earnings management have negative effect to agriculture aggressiveness of manufacturing company period 2011-2014 which listed in Indonesia Stock Exchange. While leverage and independent commissioner does not affect the aggressiveness of the company's manufacturing tax for the period 2011-2014 listed on the Indonesia Stock Exchange.Keywords: Liquidity, Leverage, Independent Commissioner, Earnings Management, Tax Aggressiveness
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, CAPITAL INTENSITY RATIO DAN KOMISARIS INDEPENDEN TERHADAP EFFECTIVE TAX RATE (Study Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2014-2016) Ratih Widyawati, 13.05.52.0006; Susilowati, Yeye
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 analyze the effect of firm size, leverage, profitability, capital intensity ratio and independent commissioner to effective tax rate. In this study popuation are used companies registered in Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2016 . The sampling technique using purposive sampling. Mechanical testing data is to use a multipe linear regression analysis. The analysis showed that the variables firm size, capital intensity ratio, indepentdent commissioner had no effect on effective tax rate. Leverage and profitability had effect on effective tax rate.Keywords: Firm Size, Leverage, Profitability, Capital Intensity Ratio and Independent Commissioner, Rate.Effective Tax

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