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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 KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, LEVERAGE, DAN KUALITAS AUDITOR TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2015-2016) : Debi Putri Kenanga, 14.05.52.0026; Poerwati, Rr. Tjahjaning
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

The purpose of this research is the discover and analyze the effect of the managerial ownership, institusional ownership, leverage, and auditor quality to the earnings management. The research is an empirical study. The data source is secondary data obtained by using documentation technique. This study use documentary method from Indonesia Capital Market Directory (ICMD) and annual reports of manufacture companies. Samples were taken by using purposive sampling technique. Samples were 70 companies from 155 companies listed in Indonesia Stock Exchange in 2015-2016, so that the research data was analyzed totaled 140. To analyze the hypothesis used logistic regression analysis. The research shows that the variable of institusional ownership and leverage do not any have significant influence to the earnings management, meanwhile the managerial ownership and auditor quality have significant influence to the earnings management.Keywords: Earnings Management, Managerial Ownership, Institusional Ownership, Leverage, and Auditor Quality.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, PROFITABILITAS, STRUKTUR MODAL DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi Kasus Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2013-2016) Christina D C M, 14.05.52.0038; Nurhayati, Ida
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aimed to examines and analyzes the influence of institutional ownership, managerial ownership, profitability, capital structure and growth company to the firm value on manufacturing companies listed in indonesia stock exchange in the period 2013-2016. The population of this research are manufacturing companies listed in indonesia stock exchange. The study uses secondar data such as realization report 2013 until 2016 and obtained as many 210 companies. The technique of data analysis is used multiple regression analysis with interation method. The results of this study shows that profitability has a positive influence on firm value and Growth has negatife influence on firm value. While Institustional ownership does not affect on firm value. Managerial ownership has a negative influence on firm value. And Capital structure does not affect on firm value.Keywords : Manufacturing industry, institutional ownership, managerial ownership, profitabilty, capital structure, growth company, firm value
PENGARUH RETURN ON ASSETS, SALES GROWTH, KOMITE AUDIT, KOMISARIS INDEPENDEN DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2014-2016) Endang Sri Wahyuni, 14.05.52.0048; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

The purpose of this research is to examine the influence of return on assets, sales growth, commite audite, independent commissioner and firm size to tax avoidance. The population of this research is all manufactured companies listed in Indonesia Stock Exchange from 2014 to 2016. Samples are obtained through purposive sampling method, in which only 49 of listed manufactured companies in Indonesia Stock Exchange meet the sampling criterias resulting 147 data avaibel are taken as the sampels. The research multiple regression method to test the effect of each variable in influencing tax avoidance. The empirical result indicates that return on asset and commite audite have influence to tax avoidance. However sales growth, independent commissioner and firm size no influence to tax avoidance.Keywords: Tax Avoidance, Return On Assets, Sales Growth, Commite Audite, Independent Commissioner, Firm size
ANALISIS PENGARUH GENDER, TEKANAN KETAATAN, KOMPLEKSITAS TUGAS, PENGALAMAN AUDITOR DAN KEAHLIAN AUDITOR TERHADAP AUDIT JUDGMENT” (Studi Kasus Pada Kantor Akuntan Publik Di Wilayah Semarang) Oleh: Anindya Nurmalita Dewi 14.05.52.0049 PROGRAM STUDI S1 AKUNTANSI FAKULTAS EKONOMIKA DAN BISNIS UNIVERSITAS STIKUBANK SEMARANG 2018 Anindya Nurmalita Dewi, 14.05.52.0049; Alfasadun, Alfasadun
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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Abstract

This study examines the analysis of gender influence, compliance stress, task complexity, auditor experience and auditor expertise on audit judgment. This research is a quantitative research, which uses primary data.The population in this study is all auditors who work at Public Accounting Firm (KAP) in Semarang. Sampling was done using convenience sampling method. The instrument of the collection technique used questionnaires distributed directly to the respondents. The number of samples distributed as many as 70 questionnaires, while those used as a further analysis material as many as 60 questionnaires. The results of this study show that gender and auditor experience have a significant positive effect on audit judgment, the pressure of obedience and task complexity have no significant positive effect on audit judgment, and auditor expertise has no significant effect on audit judgment.Keywords: audit judgment, gender, pressure of obedience, task complexity, auditor experience.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, KOMISARIS INDEPENDEN, KOMITE AUDIT, PERGANTIAN AUDITOR, DAN UKURAN KAP TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR PERIODE TAHUN 2012-2016 Ngesti Utami Putri, 11.05.52.0080; Kartika, Andi
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

Every company needs financial information obtained from financial statements. The financial information presented should be in accordance with the real circumstances and are relevant so as to provide benefits to the recipient of the information. Financial information contains the financial data presented in description of the company's financial condition, the information contained in the financial statements. The population in this study is a manufacturing company listed in Indonesia Stock Exchange period 2012-2016. The sample in this research is 22 companies. The analysis tool used is Multiple Linear Regression. The results of this study indicate the variable of institutional ownership have a significant positive effect on the integrity of financial statements. Managerial ownership has a significant positive effect on the integrity of financial statements. Independent commissioners have no effect on the integrity of financial statements. Audit Committee has a significant effect on the integrity of financial statements with negative coefficient direction. Substitution of auditors has a significant positive effect on the integrity of financial statements. The size of the KAP has a significant effect on the integrity of the financial statements with the direction of the negative coefficient.Keywords: Institutional Ownership, Managerial Ownership, Independent Commissioner, Audit Committee, Audit Substitution, and Size KAP and Integrity Financial Statemen
PENGARUH TENUR AUDIT, UKURAN PERUSAHAAN DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT Ririn Dwi Lestari, 13.05.52,0004; Wardjono, Wardjono
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

Audit quality is related to qualification of expertise, timeliness of completion of work, adequacy of competent examination evidence at the lowest cost and independensin attitude with clients. This study aims to analyze the influence of auditing, firm size and audit rotation on audit quality. The population in this study is manufacturing companies listed on the Stock Exchange with period 2013 to 2015 of 149 companies. By using side purposive sampling technique, the sample is obtained by 67 companies. The analysis tool used is logistic regression. The result of the research shows that audit work has a significant negative effect on audit quality, meaning that the longer engagement done by companies in choosing KAP that can be invited to work together, causing the decrease of independence and objectivity due to excessive intimacy, will further decrease the quality of audit. While firm size and audit rotation have a significant positive effect on audit quality.Keywords: Audit management, firm size, audit rotation and audit quality
FAKTOR – FAKTOR YANG MEMPENGARUHI MANAJEMEN PAJAK DENGAN INDIKATOR TARIF PAJAK EFEKTIF PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Nurul Amsyah, 13.05.52.0071; Kartika, Andi
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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Abstract

This study examines the effect of firm size, capital structure (leverage),profitabilty, fixed asset intensity, inventory intensity, tax incentive to tax management, and independency commisarist using effective tax rates as a indicator. This research was conducted in Indonesian Stock Exchange by manufacturing company. The sample of this study were 230 listed in Indonesian Stock exchange for years 2013-2015. Analysis tool used multiple linear regression with t test, F test, and test the coefficient of determination. The result show that there are positive effect of probability and negative effect of fixed asset intensity. Another result show that there are no signifikant effect of firm size on tax managemen, Capital structure (leverage), Inventory intensity tax incentive to tax management , and independency commisarist.Keyword: Effective tax rate, size, leverage, probability, tax management
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU WAJIB PAJAK TERHADAP PENGGUNAAN E-FILING (Studi Pada Wajib Pajak Orang Pribadi Di KPP Pratama Semarang Timur) Atikasari Wahyu Wardhani, 13.05.52.0121; Nuswandari, Cahyani
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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Abstract

This research aims to investigate the factors that influenced the behavioral taxpayers for using e-filing. Dependent variable is use in this reasearch is using e-Filing, while independent variables are perceived usefulness, perceived ease of use, security and privacy, readiness technology taxpayers informastion, the satisfaction of the taxprayer. The data used in this study are primary data using questionnaires media. This study was conducted on individual taxprayers who use e-Filing with the number of respondents as many as 103 people and listed on KPP Pratama Semarang Timur. The sampling technique taking was convenience sampling. The data analysis technique used was doubled regression analysis test by using SPSS program. The results of this research showed that Perceive Ease of Use,Readiness Technology Taxpayers Informastion and The Satisfaction of the Taxprayer significant effect on the use of e-Filing. Perceived Usefulness, and Security and Privacy does not significantly influence the use of e-Filing.Keywords: e-Filing, Perceived Usefulness, Perceived Ease of Use, Security and Privacy, Readiness Technology Taxpayers Informastion, The Satisfaction of the Taxprayer
PENGARUH STRUKTUR ASET, PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Mahendra Alif Kurniawan, 13.05.52.0163; Nuswandari, Cahyani
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study examines the effect of asset structure, profitability, liquidity, firm size and growth sales. This study uses data of property and real estate companies listed in Indonesia Stock Exchange (IDX). The sampling method in this research used purposive sampling with the observation period from 2014 to 2016. The data is processed as many as 84 companies. The data collected then in if with statistical tools that IBM SPSS Statistic 22.0 and analysis tools is a multiple regression analysis method. The results showed that firm size had a positive effect on capital structure; liquidity had a negative effect on capital structure; asset structure, profitability, growth saleshad no effect on capital structure.Keyword: Asset Growth, Firm Size, Profitability, Asset Structure, Firm Age, Cash Holding, Liquidity and Capital Structure.
UKURAN PERUSAHAAN, UMUR PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) ( Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2014 – 2016 ) Meiti Suri Utami, 14.05.52.0013; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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Abstract

This study aims to obtain empirical evidence of firm size, firm age, profitability and leverage against tax avoidance proxyed by Cash Effective Tax Rate (CETR). Independent variables in this study are firm size, company age, profitability and leverage, while the dependent variable is tax avoidance. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) period 2014-2016. The sample in this study was chosen using Purposive sampling method and obtained by 109 sample observation. Analytical techniques used in this study are descriptive statistics, classical assumption test and multiple linear regression analysis.The result of analysis shows that firm size and profitability is significant negative to tax avoidance, firm's age does not signify positive to tax avoidance, and leverage has a significant positive effect on tax avoidance.Keywords: Tax avoidance, firm size, firm age, profitability and leverage

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