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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
 170   171   172   173   174 
PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (StudiPada Kantor AkuntanPublik Di Kota Semarang) Yunita Nanda Sari, 14.05.52.0094; Kartika, Andi
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study examines the factors that influence audit quality with one of the variables that moderates other variables in the Public Accounting Firm (KAP) in the city of Semarang by using the auditor's analysis unit working in the Public Accounting Firm (KAP). The sample research method uses a quantitative research method, that is, the type of research that is systematic, well-planned, and clearly structured from the beginning to the making of its research design using many numbers, ranging from data collection, interpretation of the data, and appearance of the results. The results showed that the competence and ethics variables of auditors had a positive and significant influence on audit quality. The independence variable does not affect audit quality. Ethical variables of auditors do not moderate the influence of competencies on audit quality. Ethical variables auditors moderate the effect of independence on audit quality. Keywords: Competence, Independence, Auditor Ethics and Audit Quality
PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT, LEVERAGE, UKURAN PERUSAHAAN DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2014-2016) Yunita Indra Dewi, 14.05.52.0095; Widiatmoko, Jacobus
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to determine the effect of agencies, committee audit, leverage, company size and sales growth on tax avoidance in companies listed on the Stock Exchange in 2014-2016. The population is all manufacturing companies listed on the IDX for the period 2014-2016. The sampling technique in this study was conducted using purposive sampling method. The data obtained were analyzed using multiple linear regression analysis. The experimental results can be concluded that institutional ownership does not affect tax avoidance. The Audit Committee is inadequate against tax evasion. Utilizing a negative attitude towards tax avoidance. Company Size Produces Negatives Against Tax Avoidance. Sales growth does not result in tax evasion Keywords: institutional ownership, committee audit, leverage, company size, sales growth and tax avoidance
“ANTESEDEN BELANJA DAERAH DAN KONSEKUENSINYA TERHADAP PERTUMBUHAN EKONOMI DI KABUPATEN/KOTA PROVINSI JAWA TENGAH 2014-2016” Predo Benny Irawan, 14.05.52.0099; Widiatmoko, Jacobus
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study is examines and analyze the effect of original local government revenue, general allocation funds, and special allocation funds of the regional expenditure, and the effect of regional expenditure of the economic growth. The population of this research are district/city central java province which consists of 35 district/city. The study uses secondar data such as realization report 2014-2016 budget. Relations and or influence between variables and is described by using multiple regression analysis. The result showed that the original local government revenue a significant positive effect of the regional expenditure. General allocation funds a significant positive effect of the regional expenditure. Special allocation funds a significant positive effect of the regional expenditure. Regional expenditure a significant positive effect of the economic growth. Keywords: Economic Growth, Regional Expenditure, Original Local Government Revenue, General Allocation Funds, and Special Allocation Funds.
PENGARUH KOMPETENSI, INDEPENDENSI DAN PENGALAMAN TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Pada Auditor Kantor Akuntan Publik di Jawa Tengah dan DIY) Novi Anggraeni, 14.05.52.0107; Himmawan, Arief
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

Audit quality is the quality of the work of an auditor who is shown with a reliable report of the results of the examination. Audit quality is influenced by various factors including competence, independence, experience and auditor ethics. This study aims to examine the influence of competence, independence and experience on audit quality with auditor ethics as a moderation variable. The population in this study are all auditors who work in Public Accounting Firm of Central Java and Yogyakarta Special Region DIY. Sampling was done by using convinience sampling method and obtained a sample of 65 respondents. The method of collecting primary data was conducted through survey method using questionnaire. The data obtained were analyzed using the test of absolute difference value to test the effect of the moderation variable through SPSS 19.0. The results of this study indicate that competence has a positive and significant effect on audit quality, independence has no significant effect on audit quality and experience has no significant effect on audit quality. The ethics of the auditor does not moderate the influence of competence, independence, experience on audit quality. Keywords: competence, independence, experience, auditor ethics and audit quality
FAKTOR-FAKTOR YANG MEMPENGARUHIKUALITAS LABA (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSAEFEKINDONESIA PADA PERIODE 2014-2016) Susanti Purboningsih, 14.05.52.0106; Lisiantara, G. Anggana
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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Abstract

This study aims to examines and analyzes the effect of capital structure, company size, profit growth, liquidity, profitability and liquidity to the quality of earnings at manufacturing companies listed on the Stock Exchange 2014-2016. In this study the researchers used the financial population data of manufacturing companies listed on the Stock Exchange during the years 2014-2016. The relationship between variables and or described by using multiple regression analysis. The result showed that the variables of capital structure, earnings growth, and liquidity is not significant positive effect on the quality of eranings. In the variable size of the company and significant positive effect on the quality of earnings. While the profitability variable and no significant negative effect on the quality of earnings. Keywords : Capital Structure, Company Size, Income Gwowth, Liquidity, Profitability, and Quality of Earnings.
PENGARUH PROFESIONALISME, INDEPENDENSI, KOMPETENSI, OBYEKTIFITAS DAN PENGALAMAN KERJA TERHADAP KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK (KAP) SEMARANG Alief Nafila Alfa P, 14.05.52.0113; Alfasadun, Alfasadun
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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Abstract

This study aims to examine and analyze empirically the influence of professionalism, competence, independence, objectivity and work experience on audit quality in the Semarang Public Accounting Firm (KAP). The population used in this study is all KAP auditors in Semarang City. The sampling method used is convinience sampling, which is the selection of samples based on convenience, so the author has the freedom to choose the fastest and easiest sample. In this study the dependent variable used is audit quality, while the independent variable consists of independence, auditor ethics, competence, auditor experience, and objectivity. Data analysis techniques using multiple linear regression analysis. The results showed that professionalism, competence, objectivity and work experience had a positive and not significant effect on audit quality. Independence has a significant positive effect on audit quality. Keywords: professionalism, independence, competence, objectivity and work experience.
PENGARUH LIKUIDITAS, PROFITABILITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI ( Studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013-2016 ) Afidah Ainul Lathifah, 14.05.52.0119; Aini, Nur
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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Abstract

This study aims to examine and analyze the effect of Liquidity, Profitability and Leverage to the value of companies with dividend policy as moderation variable. The population in this study is manufacturing company listed on the Indonesia Stock Exchange in 2013-2016. Sampling method using purposive sampling with the number of 225 companies that can be processed. Data analysis technique used is Moderated Regression Analysis Test. The results of this indicate that liquidity has positive and not significant effect to the value of the company. Profitability has a significant positive effect on company value. Leverage has positive and not significant effect to the value of company. Dividend policy have negative and not significant effect on company value. The dividend policy is not able to significantly moderate the effect of liquidity on company value. The dividend policy is capable of significantly moderating the effect of profitability on company value. The dividend policy is not able to significantly moderating the effect of leverage on company value. Keywords: Liquidity, Profitability, Leverage, Dividend Policy, Company Value
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI DAN PENGENDALIAN INTERN TERHADAP KETEPATANWAKTU PELAPORAN LAPORAN KEUANGAN DAERAH (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Grobogan) Nisaul Maulidah, 14.05.52.0124; Rizal, Alimuddin
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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Abstract

This study aims to analyze the influence of Human Resource Competence, Technology utilization and Internal Control to the timeliness of reporting of local financial statements. In this study researchers used a quantitative approach, using primary data through questionnaires. Respondents in this research are employees in the finance section of SKPD Kabupaten Grobogan (103 Responden). Variables in this research are human resource competence, technology utilization, and internal control as independent variable, and accuracy of reporting time of local financial report as dependent variable Data analysis used statistic method of multiple regression analysis. The result of hypothesis testing shows that the competence of human resources has no effect on the accuracy of reporting time of local financial report but the utilization of technology and internal control significant to the accuracy of reporting time of local financial report at SKPD Kabupaten Grobogan. Keywords: Timeliness of reporting of regional financial report, human resources competence, technology utilization, internal control.
FAKTOR-FAKTOR YANG MEMPENGARUHINILAI PERUSAHAAN Muhammad Ridwan, 14.05.52.0125; Nurhayati, Ida
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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Abstract

The purpose of this study is to examine and analyze the effect of managerial ownership, institutional ownership, profitability, investment decisions, firm size and capital structure on firm value. This study uses 144 sample data from manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2016 period. The analytical tool used is descriptive analysis, normality test, classic assumption test, model testing and regression test. Based on the research that has been done, it is found that managerial ownership, institutional ownership and capital structure have a positive and not significant effect on firm value, while profitability, investment decisions and firm size have a significant positive effect on firm value. Keywords: Managerial Ownership, Institutional Ownership, Profitability, Investment Decision, Company Size, Capital Structure, Firm Value
FAKTOR–FAKTOR YANG MEMPENGARUHI PENDAPATAN ASLI DAERAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH Devi Irianti Lestari, 14.05.52.0134; Maryono, Maryono
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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Abstract

This study aims to analyze the effect of Gross Domestic Product, Total Population, Room Occupancy Rate, Government Expenditure and Inflation on Local Own Revenue in Regency / City in Central Java Province 2014-2016. Population in this research is all Regency and City in Central Java Province. The sample of this research are 35 regencies and cities in Central Java Province with period 2014-2016. This study uses secondary data obtained from BPS Central Java Province. The method of analysis used in this study is multiple linear regression. Based on the results of the study can be concluded that the number of residents have a significant positive effect on Local Revenue and Inflation have a significant negative effect on Local Revenue. While GRDP, Room Occupancy Rate positively insignificant effect on Local Revenue and Government Expenditure have negative effect not significant to Local Original Revenue. Keywords: GRDP, Population, Occupancy Room Rate, Government Expenditure and Inflation

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