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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
 152   153   154   155   156 
FAKTOR–FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN DAMPAKNYA TERHADAP AUDITOR SWITCHING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2012-2015) Flourencia Claudia Kristiawan, 13.05.52.0033; 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

The purpose of this research was to determine the effect firm size profit and loss, audit opinion, and size of public accounting firm to the auditor delay and its impact on the auditor switching. This research uses explanatory study, the research describes the relationship between variables. The type or types of relationships in this study is a causal link between one or more variables. Samples were taken by using purposive sampling technique. Samples were 34 companies from 130 companies listed in Indonesia Stock Exchange in 2012-2015, so that the research data was analyzed totaled 136. To analyze the hypothesis used multiple linier regression and logistic regresion analysis. The results indicate that Audit opinion and profit and loss showed negative and significant effect on audit delay. firm size and size of the public accounting firm not showed effect on audit delay. Audit delay showed positive effect on auditor switching.Keywords: Auditor Switching, Audit Delay, Firm Size, Profit and Loss, Audit Opinion and Size of The Public Accounting Firm
PENGARUH KOMPETENSI, INDEPENDENSI, TEKANAN ANGGARAN WAKTU DAN PROFESIONALISME TERHADAP KUALITAS AUDIT (Studi Empiris Pada Auditor Kantor Akuntan Publik di Kota Semarang) Pinkky Sisvianingrum, 13.05.52.0049; Sunarto, Sunarto
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 influence of competence, independence, time budget pressure, and professionalism on audit quality in KAP Semarang and also to find empirical evidence to examine the influence of competence influence, independence, time budget pressure, and professionalism on quality in KAP Semarang. This research is done in KAP Semarang by Accidental Sampling method that is sample determination technique by chance, that is anyone who accidentally or Accidental met with researcher, can be used as sample, if seen by person who happened to meet it suitable as source of data. This research yield 40 sample that can be processed, from 60 distributed questionnaires. Source of data derived from respondents' answers by using questionnaires that are distributed directly in KAP Semarang. Method of analysis used is multiple linear regression method. The results of this study indicate that there is an influence of independence on audit quality in KAP Semarang. While the competence, time budget pressure, and professionalism have no effect on audit quality.Keywords: Competence, Independence, Time Budget Pressure, and Professionalism
PERSEPSI KEGUNAAN, KEAMANAN DAN KERAHASIAAN, KERUMITAN, PENGALAMAN DAN KESUKARELAAN MEMPENGARUHI MINAT WAJIB PAJAK DALAM MENGGUNAKAN E-FILING Ita Tri Astuti, 13.05.52.0057; 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

This study aims to analyze perceptions of usefulness, security and confidentiality, complexity, experience and volunteers affect the interests of taxpayers in using e-Filing. The type of data used in this study is the primary data. Population in this research is Individual Taxpayer at KPP Semarang Selatan. Sampling was done by using Convenience sampling method and the number of samples were 110 respondents. The primary data collection method used is survey method by using questionnaire. Data obtained from the questionnaire were analyzed using multiple linear regression model. The results showed that perception of utility, security and confidentiality, experience and volunteer have a positive and significant influence to Taxpayers interest in using e-Filing, while the complexity has a significant negative effect on taxpayer interest in using e-Filing.Keywords: Perceived Usefulness, Security and Confidentiality, Complexity, Experience and Volunteer, Taxpayer Interest in Using e-Filing
FAKTOR-FAKTOR YANG BERPENGARUH PADA FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016) Rembulan Adiluhur Fitriandari, 13.05.52.0073; Badjuri, Achmad
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 examine and analyze the influence of Corporate Governance (Institutional Ownership, Independent Commissioner, Audit Committee Competence) Liquidity, Leverage and Firm Size of Financial Distress Against the Manufacturing Companies Listed on the Stock Exchange Period 2014-2016. The population in this study are all Manufacturing Companies Listed on the Stock Exchange Period 2014-2016. The sample selection using purposive sampling method. The analytical tool used in this research is multiple logistic regression analysis. The result shows that the Managerial Ownership, Institutional Ownership, Independent Commissioner, Audit Committee, liquidity, leverage and firm size does not have significant impact and Liquidity have a significant negative impact against the Financial Distress.Keywords: Financial Distress, Institutional Ownership, Independent Commissioner, Audit Committee Competence, Liquidity, Leverage and Firm Size
ANALISIS PENGARUH GENDER, TEKANAN KETAATAN, KOMPLEKSITAS TUGAS, DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGMENT Chusnul Chotimah, 13.05.52.0090; Kartika, Andi
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 empirically on the influence of gender, pressure of obedience, task complexity, and experience of auditors on audit judgment at auditors KAP Semarang, Solo and Yogyakarta. The population used in this study are all auditors KAP Semarang, Solo and Yogyakarta. The sampling method used is convenience sampling, which is sample selection based on convenience, so the author has the freedom to choose the most rapid and easy sample. In this study, the dependent variable used is audit judgment, while the independent variable consists of gender, pressure of obedience, task complexity, and experience of the auditor. Data analysis technique using multiple linear regression analysis. The results showed that gender has a positive and significant impact on audit judgment. The pressure of obedience has a positive and significant impact on audit judgment. The complexity of duties has a positive and significant impact on audit judgment. The experience of auditors has a positive and significant impact on audit judgment.Keywords: Gender, Pressure of Obedience, Task Complexity, Auditor Experience and Audit Judgment
PENGARUH SOSIALISASI PERPAJAKAN, KUALITAS PELAYANAN FISKUS, SANKSI PERPAJAKAN DAN PEMAHAMAN PERATURAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA DEMAK Gardika Urwatul Wusqo, 13.05.52.0125; Alfasadun, Alfasadun
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

Taxes have an important role as a source of revenue and income of the largest State to improve the welfare of the community. One of the taxpayers required to calculate, deposit and report the amount of tax payable is an individual taxpayer. Problems often arise in the community in influencing non-compliance or compliance with taxpayers of individuals or entities to fulfill their obligations to pay taxes due to lack of knowledge, and socialization that has not been comprehensive This study examines the effect of taxation socialization, tax service, tax sanction, and understanding of tax regulation on personal taxpayer compliance. This research was conducted at KPP Pratama Demak The type of data used in this study is primary data. Primary data source is obtained directly from the taxpayers KPP Pratama Demak as much as 100 sempel by using multiple linear regression techniques. The results showed that the socialization of taxation, fiscal services, tax sanctions, the understanding of tax regulations, have a positive and significant impact on taxpayer compliance of individuals in Demak.Keywords: Tax Socialization, Fiscal Services, Understanding of Tax Regulations
ANALISIS PENGARUH KARAKTRISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN RISIKO PERUSAHAAN (Studi Empiris Pada Perusahaan-Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2012-2015) Khotib Zaenal Mustofa, 13.05.52.0165; Lisiantara, G. Anggana
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Abstract

This research aims to examine and analyse empirical evidence about the influence of karaktristik company and corporate governance risk disclosure against the companies in manufacturing companies. The characteristics of companies that are used in this research is the level of profitability, the company's size, the level of liquidity, stock ownership structure, the size of the Board of Commissioners and the expertise of the audit committee the audit committee meeting frequency. Method of sampling using a purposive sampling with a period of 2012-2015 years of research. As many as 94 registered manufacturing company BEI (Indonesia stock exchange) be used as a sample in this research. Stakeholder theory is used to describe the relationships between variables. Risk disclosure in this study using a content analysis based on identifying sentences risk disclosure in reports annual report. Statistical methods are used to test the hypothesis is multiple regression analysis. The results of this study suggest that public ownership structure positive effect significantly to levels of risk disclosure company. While the company's size, profitability, liquidity, the expertise of the audit committee of the Board of Commissioners, the size and frequency of meetings of the audit committee of influential positive and insignificant against the disclosure of the risks of the company.Keywords: Risk Disclosure, Stakeholder Theory, Profitability Level, Firm Size, Liquidity Level, Public Shareholding Structure, Board Size, Audit Committee Expertise, and Frequency of Meetings of The Audit Committee
ANALISIS FAKTOR–FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL (Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia 2013-2015) Lucky Aryo Prabowo, 13.05.52.0167; Nurhayati, Ida
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 Company Size, Business Risk, Corporate Growth, Asset Structure, Profitability, and Capital Expenditure on Capital Structure in Manufacturing Companies listed on Indonesia Stock Exchange. The sample in this research is 280, sample selection is done by purposive sampling method. The analysis technique used multiple linear regression analysis. The result of analysis shows that Business Risk variable, and Asset Structure have significant effect to capital structure while Corporate Size variable, Corporate Growth, Profitability, and Capital Expenditure do not influence to capital structure at Manufacturing Company listed in Indonesia Stock Exchange.Keywords: Company Size, Business Risk, Corporate Growth, Asset Structure, Profitability, and Capital Expenditure
PENGARUH KEPEMILIKAN MANJERIAL, PROFITABILITAS, UKURAN PERUSAHAAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN (Studi pada Perusahaan Property dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2012-2015) Denny Nor Rohman, 13.05.52.0175; Suwarti, Titiek
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Abstract

This research's purpose is to examine and to analyze the influence of Managerial Ownership, Profitability with proxy (Return On Assets), firm size, and Corporate Social Responsibility (CSR) on Corporate Value with proxy (Price Book Value) toward property and real estate companies which registered in Bursa Efek Indonesia (BEI). This research's population is property and real estate companies which registered at Bursa Efek Indonesia (BEI) that has reported their annual report and financial report completely in between 2012-2015. This research's sample which including in the criteria was 212 companies using purposive sampling. The analysis method in this research used double linear regression analysis. This research's result found that the variable of Managerial Ownership and firm size were significant negative toward the corporate value, the variable of Profitability was significant postive toward the corporate value, and the variable of Corporate Social Responsibility (CSR) was non significant negative toward the corporate value.Keywords: Managerial Ownership, Profitability (ROA), Firm Size, Corporate Social Responsibility (CSR), Corporate Value (PBV)
PENGARUH PENGALAMAN AUDITOR, INDEPENDENSI, INTEGRITAS, AKUNTANBILITAS, KOMPETENSI DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT Rizky Jayanti, 13.05.52.0186; Kartika, Andi
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 test and analyze empirically about the influence of auditor experience, independence, integrity, accountability, competence and auditor ethics on audit quality at auditors KAP Semarang, Solo and Yogyakarta. The population used in this study are all auditors KAP Semarang, Solo and Yogyakarta. The sampling method used is convenience sampling, which is sample selection based on convenience, so the author has the freedom to choose the most rapid and easy sample. In this study, the dependent variable used is audit quality, while the independent variables consist of auditor experience, independence, integrity, accountability, competence and auditor ethics. Data analysis technique using multiple linear regression analysis. The results show that the experience of auditors has a positive influence on the quality of auditors. Independence has a positive influence on audit quality. Integrity has a positive influence on audit quality. Accountability has a positive effect on audit quality. Competence has a positive effect on audit quality. The ethical auditor has a positive influence on audit quality.Keywords: Independence, Integrity, Professionalism, Competence, Objectivity, Ethical Compliance and Audit Quality

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