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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
 172   173   174   175   176 
PENGARUH KOMPETENSI, INDEPENDENSI DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Kantor Akuntan Publik di Jawa Tengah dan DIY) Dhika Bachtiar Putranto, 14.05.52.0161; 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

ABSTRACT Factors that influence audit quality are competence, independence, and accountability. However, audit quality is also closely related to auditor ethics. This study aims to examine the influence of competence, independence, and accountability on audit quality with auditor ethics as a moderating variable. This study aims to examine the effect of competence, independence, and accountability on audit quality with auditor ethics as a moderating variable.The population in this study are all auditors who work in Public Accounting Firm in Central Java and Yogyakarta. Sampling was done using convenience sampling method and obtained sample of 61 respondents. The method of collecting primary data was conducted through survey method using questionnaire. The data obtained were analyzed using the absolute difference test model to test the effect of the moderation variable through SPSS 19.0. The data obtained were analyzed using the absolute difference test model to test the effect of the moderation variable. The results of this study show that competence and independence affect the quality of audit, while accountability does not affect the quality of the audit. Based on the moderating test that is the absolute difference test, it is concluded that the auditor ethics moderate between the competence to audit quality, while the auditor's ethics does not moderate the independence and the accountability to audit quality. Keywords: Competence, Inependence, Accountability, Audit Quality and Auditor Ethics
AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA KECAMATAN KESESI KABUPATEN PEKALONGAN (Studi Wilayah Desa Kecamatan Kesesi Kabupaten Pekalongan) Tahun 2015-2016 Sri Devi Ratnasari, 14.05.52.0184; ardiningsih, Pancawati
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 determine the accountability of village fund allocation management in the Kesesi Subdistrict area of ​​Pekalongan Regency. The management of village fund allocation is examined in three stages, namely the planning, implementation and accountability stages. The study was conducted in 23 villages in the Kesesi Subdistrict, Pekalongan Regency, with a sample of 64 village officials who had authority in managing village finance, especially ADD. The relevant village officials are the village head, secretary, treasurer, and head of affairs. The results showed that village financial management had run well according to Permendagri No. 113 of 2014 and Perbup Pekalongan in 2018. At the planning stage the village government was open to the community and involved the community in planning activities. The implementation phase is carried out by the activity implementing team that the development activities are orderly and in accordance with standards. And the stage of accountability of the village head is responsible for the use of the budget to the regional government, village deliberation bodies, and the community. Keywords: Accountability, Village Fund Allocation, Planning Stage, Implementation Stage, Accountability Stage.
PENGARUH KOMPLEKSITAS TUGAS DAN INDEPENDENSI TERHDAP KUALITAS AUDIT DENGAN INTEGRITAS AUDITOR SEBAGAI VARIABEL MODERASI (Studi Pada Auditor di KAP di Jawa Tengah dan DIY) Akbar Wiba Erlandi, 14.05.52.0190; 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 an auditor's work which is shown by a reliable audit report. Audit quality is influenced by various factors including task complexity, independence and auditor integrity. This study aims to examine the effect of task complexity and independence on audit quality with auditor integrity as a moderating variable. The population in this study were all auditors working in the Public Accounting Firm in Central Java and Yogyakarta Special Region (DIY). Sampling was carried out using convenience sampling method and obtained a sample of 73 respondents. Primary data collection methods are carried out through a survey method using a questionnaire. The data obtained were analyzed using multiple linear regression models and used a residual test to examine the effect of the moderating variable through SPSS 21.0. The results of this study indicate that the complexity of the task does not affect audit quality. Independence has a positive effect on audit quality, and Integrity Auditors do not moderate the influence of task complexity and independence on audit quality. Keywords: task complexity, independence, auditor integrity and audit quality.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2014-2016) Hesti Irwandani, 14.05.52.0199; Poerwati, Tjahjaning.
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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Abstract

This study examines the effect of non debt tax shield, liquidity, profitability, asset growth, firm size and institutional ownership on capital structure. The purpose of this study is to determine the factors that influence the capital structure of manufacturing companies listed on the Indonesia Stock Exchange. The research sample used in this study was purposive sampling and obtained data as many as 62 companies. Data analysis techniques using multiple linear regression. The results of the study show that the variables of non debt tax shield and institutional ownership have a positive and not significant effect on the capital structure. Liquidity and profitability have a significant negative effect on the capital structure. While the growth of assets and company size has a significant negative effect on the capital structure Keywords: Non Debt Tax Shield, Liquidity, Profitability, Growth of Assets, Company Size and Institutional Ownership
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK UMKM (Studi Kasus UMKM di Kabupaten Demak) Khiyang Mudayanto, 14.05.52.0209; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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This study aims to examine empirically the influence of knowledge and understanding of tax laws, service tax officers, tax sanctions, and level of trust in the system of government and law on compliance of taxpayers compliance SMEs.The population in this study is the UMKM taxpayers in Demak City as much 110 SMEs located in 5 Districts, Demak Kota District, Karang Anyar District, Karang Tengah District, Mijen District and Sayung District. The method used is Convenience Sampling method.The result of this research is service of tax apparatus have positive effect to taxpayer compliance of SMEs. Knowledge and understanding of tax laws, service tax officers, tax sanctions, and level of trust in the system of government and law have no effect the compulsory compliance of SMEs. Keywords: Taxpayer Knowledgeand Understanding of Tax Laws, Service Tax Officers, Tax Sanctions, and Level Of Trust in the System Of Government and Law, Compliance of SMEs Tax Payers.
FAKTOR-FAKTOR PENENTU YANG MEMPENGARUHI RETURN SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2016 Diah Ulsa Uktrilina, 14.05.52.0223; Wahyu Widati, Listyorini
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 factors – factors that affect stock returns in manufacturing companies. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange in 2014-2016 The sampling technique is purposive sampling. Based on purposive sampling a sample of 65 companies. Data analysis technique used is multiple linear regression analysis. The result showed that each variable has a different effect, ROA provide positive and significant influence on stock returns, DER provide positive and not significant influence on stock returns, PER provide negative and significant influence on stock returns, EPS provide negative and not significant influence on stock returns. Keywords: Return On Asset (ROA) , Debt to Equity Ratio (DER), Price Earning Ratio (PER), Earning Per Share (EPS) and Return Saham.
“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 2 (2018): vol.7 no.2 oktober 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 LoanandGood Corporate Governance has positive and insignificant influence to Return on Asset (ROA). Keyword: CAR, BOPO, NIM, LDR, NPL, GCG, and ROA.
PENGARUH KUALITAS PRODUK, PERSEPSI HARGA, LOKASI TERHADAP KEPUASAN KONSUMEN DAN DAMPAKNYA PADA MINAT BELI ULANG (PADA RUMAH MAKAN “ERA MINANG” TEMBALANG, SEMARANG) Rafika Amalia, 14.05.51.0225; Maskur, Ali
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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This study aims to examine Product Quality, Price Perceptions, Location of Consumer Satisfaction and the impact on Consumer Buying Interest. The population used in this study are consumers of Rumah Makan “Era Minang” Tembalang Semarang.The sample in this study were consumers who had made a purchase decision on Rumah Makan “Era Minang” Tembalang Semarang as many as 100 people.Test equipment in this study uses multiple linear regression.Product quality, price perception and location has a positive and significant impact on customer satisfaction. Customer satisfaction has a positive and significant impact on buying interest. Keywords : Product quality, Price perceptions, location, Consumer satisfaction and consumer buying interest.
PENGARUH UKURAN PERUSAHAAN,KOMPLEKSITAS OPERASI PERUSAHAAN, JENIS INDUSTRI, PROFITABILITAS, DAN SOLVABILITAS TERHADAP AUDIT DELAYPADA PERUSAHAAN CONSUMER GOODS INDUSTRI DAN PERBANKAN YANG TERDAFTAR DI BURSA EFEKINDONESIA (BEI) PERIODE 2013 – 2016. Windi Risilaningtyas1, 12 .05 .52 .0230; Wahyudi, Djoko Wahyudi2
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 determine the effect of company size, company size complexity, industry type, profitability, and solvency on consumer good industry and banking companies listed on the Indonesia Stock Exchange. The population used in this study are banking companies and consumer goods industries listed on the Indonesia Stock Exchange during the study period, namely from 2013-2016. The sample selection in this study was conducted based on purposive sampling method. The results of the firm size study, the complexity of the company's operations, and solvency have an effect on audit delay. The type of industry and profitability have no effect on audit delay. Keywords: Company Size. The complexity of the Company's operations, type of industry, profitability, solvency
“AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA (Studi Wilayah Desa Kecamatan Pemalang Kabupaten Pemalang) Tahun 2015 S/D 2016” Anggit Wahyu Pambudi., 14.05.52.0236; Hardiningsih, Pancawati
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 determine accountability of village fund allocation management in three stages: planning, implementation, and accountability stages. The study was conducted in 13 villages of Pemalang sub-district with a total sample of 67 village officials who have authority in village financial management especially ADD. Associated village officials are village head, secretary, treasurer, head section and head of affairs. The results show that the village financial management has been running well according to the Miniser of Home Affairs Regulation No. 113 of 2014 and the Regulation of Regent Pemalang No. 58 year 2015. At the planning stage of village goverment is open to the community and involve the community in planning activities. The implementation stage is carried out by the implementing team of activity that the development activities are orderly and in accordance with the standards. And the responbility of the village head is responsible for the use of the budget to the local goverment, village councils, and the community. Keywords: Accountability, Village Fund Allocation, Planning Stage, Implementation Phase, Responsibility Stage

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