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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
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DETERMINAN INTEGRITAS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016) Erlynda Diah Hidayati, 14.05.52.0197; Badjuri, Achmad
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 study examines the effect of institutional ownership, managerial ownership, independent commissioner, audit committee, audit quality, audit tenure and firm size on the integrity of financial statements. This research was conducted at manufacturing company listed on Indonesia Stock Exchange (BEI). The sampling method used in this study is purposive sampling with observation period 2014 to 2016 the number of samples obtained as much as 84. Relationship and (or) influence between variable is discribed by using multiple regression analysis with SPSS 21 program. The type of data used is secondary data. The results showed that audit committee, audit quality, and firm size influences significantly positive on the integrity of financial statements. While institutional ownership, managerial ownership, independent commissioners and audit tenure do not significantly affect the integrity of financial statements.Keywords: The Integrity of Financial Statement, Institutional Ownership, Managerial Ownership, Independent Commissioner, Audit Committee, Audit Quality, Audit Tenure and Firm Size
PENGARUH PENGALAMAN, ORIENTASI ETIKA, KOMITMEN DAN GENDER TERHADAP SENSITIVITAS ETIKA AUDITOR (Studi Empiris Pada Inspektorat Provinsi Jawa Tengah) Anisah, 14.05.52.0201; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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Abstract

The purpose of this research to test and analyze the influence of experience,ethical oriented, commitment and gender to auditor ethics sensitivity at the Inspectorate of Local Goverment in Central Java. The population in this research is auditor and all apparatus of Inspectorate of Central Java Provincial Goverment involved in examination task with having experience working minimum 2 years, sampling was conducted using a purposive sampling method and number of samples 40 respondents. The data were obtained from the primary source, collected by using survey methid by distributing questionnaire directly. The data analyziz techniue used in this research is the technique of multiple regression analysis. The results showed that professional commitment had a significant positive effect on auditor ethics sensitivity. While experience, idealism, organizational and gender commitment have no significant positive effect on auditor ethics sensitivity. Relativism has no significant negative effect on the auditor's ethical sensitivity.Keywords : experience, idealism, relativism, profesional commitment, organizational commitment, gender and auditor ethics sensitivity
ANALISIS PENGARUH CAPITAL ADEQUACY RATIO, LOAN TO DEPOSIT RATIO, NON PERFORMING LOAN, LEVERAGE MULTIPLIER, LOAN TO ASSETS RATIO, EQUITY TO TOTAL ASSETS RATIO TERHADAP PROFITABILITAS PERBANKAN (Studi Kasus Pada Bank Umum Konvensional yang Terdaftar di BEI Periode Tahun 2012-2016) Diana Sulistiyaningrum, 14.05.52.0205; Lisiantara, G. Anggana
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 aims to examine the impact of Capital Adequacy Ratio, Loan to Deposit Ratio, Non Performing Loans, Leverage Multiplier, Loan to Assets Ratio, Equity to Total Assets Ratio Toward Banking Profitability (In Conventional Commercial Banks Listed on BEI in the Year of 2012-2016). Besides, the measurement of bank profitability used was Return On Assets. Moreover, sampling method used was purposive sampling with period of research in the year of 2012 until 2016 and obtained by 21 banking company. The relationship and / or the impact between variables was explained by using analysis method of panel data regression using Eviews 9.0 program. The result of the research showed that CAR had no significant effect to ROA, LDR had significant positive effect to ROA, then NPL and LAR had significant negative effect to ROA, and LM and EAR had no significant negative effect to ROA.Keywords: Financial Ratio, Profitability, Conventional
DAMPAK ETIKA UANG TERHADAP PERILAKU KECURANGAN PAJAK DENGAN GENDER SEBAGAI VARIABEL MODERASI (Studi pada Wajib Pajak Orang Pribadi di KPP Pratama Kudus) Anita Yulinar, 14.05.52.0208; Meita Oktaviani, Rachmawati
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 aims to examine and analyze the influence of money ethics to tax evasion. In addition to testing and analyzing the influence of intrinsic religiosity, intrinsic extrinsic as a moderator of the relationship between money ethics and tax evasion.The primary data research method used is distributing questionnaires to 120 individual taxpayers in KPP Pratama Kudus. The sampling technique used is convenience sampling. Data analysis technique used is regression moderation test of absolute difference by using program of SPSS.Result of research indicate that money ethics have positive effect to tax evasion, In relationships gender as moderating variables. Gender does not succeed in moderating the positive relationship between money ethics and tax evasion.Keywords: Money Ethic, Gender, Tax Evasion
PENGARUH AUDIT TENURE DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT REPORT LAG Evita Okta Ristina, 14.05.52.0220; Meita Oktaviani, Rachmawati
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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The aims of research to provide empirical evidence of the influence of audit tenure and KAP measures on audit report lag.This independent variable research consisted of audit tenure and KAP size. Dependent variable audit report lag. In this research used of sample of manufacturing company listed in the Indonesia Stock Exchange on period 2013-2016. In the sample of research is 252 company. This method uses purposive sampling. This study uses Multiple Linear Analysis technique.The result of this research shows that audit tenure has no significant negative effect on audit report lag and KAP size has negative effect to audit report lag.Keywords: audit report lag, audit tenure, KAP size
“ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERBANKAN (Studi Kasus Pada Bank-bank Umum Go Public yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)” Rieta Octavia Pancarani, 14.05.52.0224; Wahyu Widati, Listyorini
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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This research aims to exam the factors that influence the profitability of banking company listed in the IDX on period 2012-2016. This research based on the annual report of go-public banking company listed on IDX.The sampling method using purposive sampling, that 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 result of the research shows that variable of Capital Adequacy Ratio (CAR) has no influence to Return on Asset (ROA), Operating Expense to Operating Income (BOPO) and Loan To Deposit Ratio (LDR) has negative and significant influence to Return on Asset (ROA), Net Interest Margin (NIM) has positive and significant influence to Return on Asset (ROA), Non Performing Loan and Good Corporate Governance has positive and insignificant influence to Return on Asset (ROA).Keyword: CAR, BOPO, NIM, LDR, NPL, GCG, and ROA.
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016) Awaliani Akmalia, 14.05.52.0235; Badjuri, Achmad
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 aimed to analyze and verify the influence of the profitability, liquidity, leverage, company size, audit opinion, and ownership structure on the timeliness of financial reporting. The population in this study are all mining companies listed on the Indonesia Stock Exchange in 2014 until 2016. The sample of this study was taken by using purposive sampling technique, so that these were 58 companies got for this study. Data analysis tools used in this research is regression logistic. The result of this study showes that liquidity and ownership structure does not affect on financial reporting. Which. The profitability, leverage, and company size significant negative influence on financial reporting.Keywords :Profitability, liquidity, leverage, company size, audit opinion, and ownership structure
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DANA BAGI HASIL TERHADAP BELANJA MODAL (Studi pada Provinsi/Wilayah Kalimantan dan Sulawesi) Dina Mei Eka Aditya, 14.05.52.0238; Maryono, Maryono
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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This study aims to examine the effect of the Original Income of General Allocation Funds, Special Allocation Funds, and Profit Sharing Funds for Capital Expenditure in Kalimantan and Sulawesi Provinces/Regions 2012-2015. The type of data used is secondary data from the financial statements years each province. The sampel obtained is 42 data. Data collection techniques using documentation techniques. Research data were then tested using multiple regression analysis. The result of the research shows that the local revenue is positively significant to the Capital Expenditure. General Allocation Fund has significant negative effect to Capital Expenditure. The Special Allocation Fund has a significant positive effect on Capital Expenditure. Revenue Sharing Funds has a significant positive effect on Capital Expenditure.Keywords: The Original Income Areas, General Allocation Funds, Adana The Allocation of Special Funds For The Result, Capital Expenditures
PENGARUH PENDAPATAN ASLI DAERAH (PAD) DAN DANA ALOKASI UMUM (DAU) TERHADAP PDRB DENGAN BELANJA MODAL SEBAGAI VARIABEL MEDIATING (Studi Kabupaten/Kota di Provinsi Jawa Tengah Tahun 2013 – 2015 Vivi Dela Safindah, 14.05.52.0252; Indarti, MG. Kentris
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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Abstract

The objective of this research was to analyze the effect of capital expenditure in mediating the relationship between Regional Generated Revenues and General Allocation Fund to the economic growth as measured by the Regional Gross Domestic Product (PDRB). Secondary data of those variables were collected from 35 regency/municipality in Central Java Province for the period of 2013 to 2015. Analysis technique using by path analysis.The results of the research showed (1) there is a positive influence and significant Regional Generated Revenues effect on capital expenditure, (2) there is a positive influence and significant General Allocation Fund effect on capital expenditure, (3) there is a positive influence and significant Regional Generated Revenues effect on economic growth (PDRB), (4) there is a positive influence and significant General Allocation Fund effect on economic growth (PDRB), (5) there is a negative influence and did not significant capital expenditure effect on economic growth (PDRB),(6) the variable capital expenditures are not proven to mediate the influence of Regional Generated Revenues effect on economic growth (PDRB),(7) the variable capital expenditures are not proven to mediate the influence of General Allocation Fund effect on economic growth (PDRB).Keywords: Regional Generated Revenues, General Allocation Fund, Capital Expenditure, Economic Growth, Regional Gross Domestic Product (PDRB)
“PENGARUH TIME BUDGET PRESSURE, LOCUS OF CONTROL DAN GAYA KEPEMIMPINAN TERHADAP PERILAKU DISFUNGSIONAL AUDIT DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING DI KANTOR AKUNTAN PUBLIK KOTA SEMARANG” Dwijayanti Rahayu, 14.05.52.0261; Jaeni, Jaeni
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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Abstract

Dysfunctional audit behaviour is deviates behaviour from audit standards on doing audit assignments that can reduce audit quality. Dysfunctional audit behaviour can be reduced by knowing the caus factors which is from internal individu auditors. This study aims to examine the effects of time budget pressure, lcus of control, and leadership style to dysfunctional audit behaviour with organization commitment as intervening variable.Populations from this study is all of auditors who worked at audit firm in Semarang. The sample collected with convenience sampling method with total sample 98 auditors. Primary data was collected by distributing questionnaires to the responden. Data analysis using path analysis. The results from this study there is time budget pressure and locus of control has negative significant relationship on organizational commitment, positive significant relationship between leadership behavior and organizational commitment, positive significant relationship between time budget pressure and dysfunctional audit behaviour, positive not significant relationship between locus of control and dysfunctional audit behaviour while leadership behaviour and organizational commitment has no effects on dysfunctional audit behaviour. It was also found that there is no effect of mediation between time budget pressure, locus of control and leadership behaviour through organizational commitment towards dysfunctional audit behaviour.Keywords:time budget pressure, locus of control, leadership behaviour, organizational commitment and dysfunctional audit behaviour.

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