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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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Pengaruh Penerapan Sistem Administrasi Perpajakan Modern Terhadap Kepatuhan Wajib Pajak Yulia Sri Rahayu, 09.05.52.0085; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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Abstract

Modern tax administration system is the implementation of modern tax administration system that experienced improvement or repair to both individuals and institutions to be more efficient, economical and fast. The objective of this research is to examine whether modernization in taxation administration system at Semarang Tax Office affects tax compliance. Type of this research is quantitative descriptive. The samples in this study were employees of a tax on KPP Pratama Semarang Barat dan KPP Pratama Semarang Timur. The sample size is determined with purposive sampling method. Survey method is applied with data collected through interview and questionnaire by using multiple regression analysis applied in data processing SPSS 16. The results of this study indicate that partial testing showed variable changes in organizational structure, change implementation services, IT service facilities that utilize no significant effect on tax compliance, while variable code employee has a significant impact on tax compliance, from the simultaneous testing showed that all the independent variables have a significant positive effect on the dependent variable.Keywords: modern tax administration system, taxpayer compliance.
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL TERHADAP KREDIT PERBANKAN Raditya Cahya Nugraha, 09.05.52.0086; Lisiantara, Greg. Anggana
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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Abstract

Bank is a financial institution that serves as a financial intermediary. Banks accept deposits from the public money and then distribute it back in the form of loans. Loan portfolio allows the investment, distribution, and consumption of goods and services, considering all the activities are always associated with the use of money. This study aims to empirically examine the effect of third-party funds (DPK), capital adequacy ratio (CAR), Non Performing Loans (NPL), Return on Assets (ROA), Interest Rates and Inflation on bank credit.The population in this study is the banks listed on the Stock Exchange during the year 2009 to 2011. Based on the selection criteria in this study found 25 companies, which produce 75 Data pooling. The method of analysis used to analyze the influence of third-party funds (DPK), capital adequacy ratio (CAR), Non Performing Loans (NPL), Return on Assets (ROA), Interest Rates and Inflation on bank lending is multiple linear regression analysis. The results of this study it can be concluded that: third party funding (TPF) positive effect on bank lending. While the capital adequacy ratio (CAR), Non Performing Loans (NPL), Return on Assets (ROA), Interest Rates and Inflation does not affect the bank creditKeywords: Third Party Funds (TPF), capital adequacy ratio (CAR), Non Performing Loans (NPL), Return on Assets (ROA), interest rate, inflation and bank lending
PENGARUH FAKTOR INTERNAL DAN AUDITOR EKSTERNAL TERHADAP MANAJEMEN LABA Sulistyowati, 09.05.52.0146; Dwi Nugroho, Arief Himmawan
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to examine the factors that influence earnings management. The importance of earnings information for both internal and external, prompting the management to make modifications earnings information in order to achieve their own goals. The factors discussed in this study is internal factors which consists of ownership, corporate governance, and the analysis offinancial statements and the external auditors. Earnings management is proxied by discretionary accruals are estimated using the model of Jones. The population in this study is a manufacturing company registered in Indonesia Stock Exchange (BEI) in 2008- 2011. Based on purposive sampling method, the number of samples in this study of 20 companies and the number of observations by 80 observational studies. Testing this hypothesis using multiple regression analysis. The results of this study indicate that institutional ownership, managerial ownership, audit committees, independent commissioners, the activity of the audit committee, and external auditors have a negative and significant effect on earnings management. Leverage variable has a negative and significant effect on earnings management. Profitability variable has a positive and significant impact on earnings management. Firm size has a positive and significant effect on earnings management.Keywords: earnings management, institutional ownership, managerial ownership, the audit committee, independent commissioners, the activities of the audit committee, the external auditor, leverage, profitability, firm size.
FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA Ratih Putri Ariesmaya, 09.05.52.0087; Wardjono, Wardjono
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

This study aimed to examine the effect of Return On Equity (ROE), Net Profit Margin (NPM), Earning Per share (EPS), and Cash Ratio of stock price category LQ-45 companies listed on the Indonesia Stock Exchange (IDX). The population is the entire company LQ-45 in Indonesia Stock Exchange (IDX) with 45 companies and research during the period of 2009 to 2011. Samples taken in this study is 25 companies. The sampling technique used purposive sampling. The analytical tool used in this study is Multiple Linear Regression Analysis. The results showed that the coefficient of determination in this study is the value of Adjusted R Square of 83,6%. As for the test statistic F-test showed that, between Return On Equity (ROE), Net Profit Margin (NPM), Earning Per share (EPS), and Cash Ratio jointly influence on stock prices. Partial results of hypothesis testing indicates that there is a positive effect of the Return On Equity (ROE) and Earning per share (EPS) of the stock price. As for the Net Profit Margin (NPM) and the Cash Ratio indicates a negative effect on stock prices.Keywords: Return On Equity (ROE), Net Profit Margin (NPM), Earning Per share (EPS), Cash Ratio and Stock Price
ANALISIS FAKTOR –FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN SUKARELA LAPORAN TAHUNAN PERUSAHAAN Nurhayati, Ida; Andhika Putri Pratiwi, 09.05.52.0149
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

This research was conducted to analyze influence of company size (size), liquidity, leverage, and profitability. this Object Research at Manufacturing Company which listed in the Indonesia Stock Exchange (BEI) in 2010-2011 using the total sample of 66 companies per year. Data analysis techniques in this research use multiple linear regressions with the least squares equation and hypotheses test using the T-statistic for testing the partial regression coefficients and F-statistics to test the effect of independent variables on the dependent variable simultaneously. Under normality test, multicollinearity test, heteroscedasticity test and autocorrelation test in classic assumption don’t be found by variable which digressing, and during the observation period of the research showed that the data were normally distributed. This shows the available data has been qualified using multiple linear regression equation models. The results of this research indicate that of company size (size), liquidity, leverage shows a significant influence on widespread voluntary disclosure. Meanwhile, profitability variable does not significantly effect on the profitability of extensive voluntary disclosure. Predictive ability of the four variables of the extensive voluntary disclosure in this research of 23.9% while the remaining 76.1% influenced by other factors not included in the research model. Keywords: company size (size), Liquidity, Leverage, Profitability, voluntary disclosure.
FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI Ghofar Bangun Jaya, 09.05.52.0150; Zuliyati, Zuliyati
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

This research intent to know influential factors to willingness pay taxes. Case study on individual taxpayers who perform as a freelancer that registered at KPP Pratama Semarang Gayamsari. That factor are pay taxes awareness, knowledge and understanding of taxpayer, a good perception of the effectiveness of the taxation system, and attitude.The amount of samples used in this syudy of 80 respondent with convenience sampling which is sample determination tech bases even coincidence, found population member researcher and has the honour to become respondent at makes sample. The data used are the primary data and secondary data analysis used was a qualitative analysis and the coefficient of determination, and test hypotheses using t test and F test.Based on data analysis and hypothesis testing can be concluded variable pay taxes awareness, knowledge and understanding of taxpayer, a good perception of the effectiveness taxation system, and attitude has a significant and positive influence on purchase decision willingness pays taxes.Keywords: pay taxes awareness, knowledge and understanding, perception, attitude, and willingness to pay tax.
ANALISIS PENGARUH STRUKTUR MODAL TERHADAP ECONOMIC VALUE ADDED (EVA) Santi Dyah Oktarini, 09.05.52.0089; Susilowati, Yeye
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

The aim of this research is to examine the effect of capital structure to Economic Value Added. According to traditional approach theory, the change of the optimal capital structure and increase firm value by the financial leverage. The financial leverage in this research are Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), Long Term Debt to Equity Ratio (LDER), Long Term Debt to Asset Ratio (LDAR), and Equity to Asset Ratio (EAR). Researcher use purposive sampling, this study get the 75 firms’s sample and then data have test use normality and classic assumption test. To test hypothesis, researcher use multiple regression model. The result of partial’s test show that Debt to Equity Ratio, Long Term Debt to Equity Ratio, and Equity to Asset Ratio have negative dan significant influence to Economic Value Added. Debt to Asset Ratio has positive and significant influence and Long Term Debt to Asset Ratio has positive and insignificant influence to Economic Value Added. Keywords: Debt to Equity Ratio, Debt to Asset Ratio, Long Term Debt to Equity Ratio, Long Term Debt to Asset Ratio, Equity to Asset Ratio, and Economic Value Added.
FAKTOR – FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Tri Prahara Yunianti, 09.05.52.0156; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

This study aimed to analyze the effect of business risk, profitability, asset structure, size and level of liquidity of the Companys Capital Structure Manufacturing Company listed on the Indonesia Stock Exchange in the year 2007 to 2011. The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) during the years 2007 to 2011. The sampling method used was purposive sampling, a total of 375 samples per year as the company. Data analysis using multiple linear regression starting with normality test data, test assumptions comprising classical multicollinearity test, test and test heterokadasitas autocorrelation. Further testing of the power of the model by using the coefficient of determination and F test Hypothesis testing using t-test with 5% sifnifikansi with negligent. The test results showed that the variables Business Risk, Profitability, Asset Structure, Corporate Size and Liquidity The significant negative effect on capital structure. Keywords: Business Risk, profitability, asset structure, company size, level of liquidity and capital structure.
PENGARUH INVESTASI, KEPEMILIKAN MANAJERIAL, DAN LEVERAGE OPERASI TERHADAP HUBUNGAN INTERDEPENDENSI ANTARA KEBIJAKAN DIVIDEN DENGAN KEBIJAKAN LEVERAGE KEUANGAN Anindya Maharani, 09.05.52.0090; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aimed to determine the effect of the investment, managerial ownership, and operating leverage on the relationship of interdependence between the dividend policy with the policy of financial leverage on the manufacturing companies listed on the Indonesia Stock Exchange (IDX). In this study, researchers used purposive sampling to the criteria of (1) the company remains actively operating and capital market activities do not stop until December 2011, (2) the company paying the dividends during the years of the study, (3) the necessary data regarding the factors to be studied presented complete. Obtained total sample of 135 companies of 578 manufacturing companies listed on the Stock Exchange. The data is then tested to normality, multicollinearity, heteroscedasticity, autocorrelation. The results showed that the study data are not normally distributed then do the normal data and outliers so free from the symptoms of classical assumptions. Further analysis researchers using Two Stage Least Square to test the research hypothesis. The results showed that in the first test model of investment and managerial ownership is not a significant effect on dividend policy, while operating leverage significant effect on dividend policy. And the second test model result that investment, managerial ownership, and operating leverage jointly insignificant effect on financial leverage. While the empirical results indicate that there is no interdependency relationship between dividend policy and financial leverage and the financial leverage and dividend policies. Keywords: Investment, Managerial Ownership, Operating Leverage, Dividend Policy, Operating Leverage.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Perioda Tahun 2009-2011) Dewi Mayasari, 09.05.52.093; Indarti, MG. Kentris
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aimed to examine the effect of Intellectual Capital (IC) with key components such as capital employed or physical capital, human capital, structural capital, the companys financial performance as measured by Return on Assets (ROA), Return on Equity (ROE), and earnings per Share (EPS). The data used in this study is 74 x 3 = 222 manufacturing company data gained from the Indonesia Stock Exchange in 2009-2011 were downloaded from the site www.idx.co.id. This study uses a model pulic, capital employed or physical capital, human capital, structural capital and multiple regression analysis were used to examine the relationship between VAICTM the companys financial performance. The results of this study indicate that the variable of human capital and structural capital affecting the companys financial performance, while only variable capital employed does not affect the companys financial performance. Overall VAICTM have a significant relationship to the financial performance of the company. Keywords: Intellectual Capital (Capital employed or physical capital, human capital, structural capital) Corporate Financial Performance (ROA, ROE, EPS).

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