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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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KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PAD DAN APBD Candra Dian Etika, 09.05.52.0164; Setyowati, Widhy
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 research is a research that analyzes the contribution of local taxes and levies on revenue and the Revenue and Expenditure (Budget) for the implementation of regional autonomy. This research use data of sekunder from documentation hit report of local tax, levies, revenue, and budget of year 2009-2012 at the Revenue Department of Finance and Asset Management District of Pati regency. Data analysis methiod used by writer kualitative method with the analysis of the growth, contribution and effectiveness. The population and sample in this research is data local taxes and levies in 2009-2012 on the Revenue Department of Finance and Asset Management District of Pati regency. The results showed that the local tax and levies contribution to the revenue at an average of 17.59% and 28.21% per year. While the contribution of local tax and levies to the budget in Pati regency with the ability to finance the expenditure at an average of 1.90% and 2.83% per year. The growth of local tax for four years of 24.96%. The effectiveness of local taxes averaged 115.08% per year, this means that the effectiveness has been very effective in the area of tax collection. While the growth of levies for four years of -2.28%. The effectiveness of local taxes averaged 103.26% per year, this means that the effectiveness has been very effective in the area of levies collection. Keywords: Local Taxes, Levies, Revenue, Revenue and Expenditure Budget
PENGARUH INDEPENDENSI DAN EFEKTIVITAS KOMITE AUDIT TERHADAP MANAJEMEN LABA Taufik Briliyan Novendi, 0725030095; 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 research which testing and analysing influence of independency of audit committee, size of audit committee, meet frequency of audit committee and proportion of audit committee to earning management at manufacturing company which is go public in Indonesia. Population in this research is entire/all peripatetic company in sector of manufaktur which enlist in Effect Exchange Indonesia (BEI) Year 2008-2011. Technique intake of sampel use technique of purposive sampling with criterion as follows: (1) company which is launch annual report during period of perception, (2) financial statement presented in rupiah, (3) have a net profit report , and (4) owning complete data for this research. According to criterion which have been specified by there are 166. Technique analysis sampel the used is doubled regresi. Research result indicte that independency of audit committee size of audit committee have an effect on to earning management. While variable of independency of audit committee, meet frequency of audit committee and proportion of audit committee not have an effect on to earning management.Keywords: Independency of audit committee, Size of audit committee, Meet frequency of audit committee and Proportion of audit committee.
FAKTOR - FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK DAERAH DI PROPINSI JAWA TENGAH (TAHUN 2008 - 2011) Syaefur Rizal, 09.05.52.0175; Kartika, Andi
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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This research is a study that examined the factors that affect tax revenue of regional district and city in Central Java province, the local tax revenue is one of the original components of the area which has a very important role in the financing of organizers of local governance and regional development. The purpose of this research is to know the influence of the number of population, the GDP (gross regional domestic product), the number of tourists and the number of electric customers of local tax revenues. Types of data used in this study is secondary data (time series) in 2008-2011, which is obtained from the Dinas Pendapatan dan Pengelolaan Keuangan Aset Daerah (DPPKAD) of Central Java Province, Badan Pusat Statistik (BPS) of Central Java Province, Dinas Kebudayaan dan Pariwisata of Central Java Province dan PT. PLN (Persero) Distribusion of Central Java. This study uses census method and obtain sample size of 140 objects of research 35 districts and cities in Central Java Province. The results show that the population negatively and significantly to local tax revenue while GDP, the number of tourists and the number of electric customers a positive and significant effect of local tax revenues. Keywords: Population, GDP (gross regional domestic product), the number of tourists, the number elctric customers and local taxes  
FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM (Studi Kasus pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2007-2010) Sri Kartini, 10.05.52.0178; 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

Penelitian ini dilakukan untuk menguji pengaruh Return on Assets, Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) dan BOPO (Biaya Operasional/Pendapatan Operasional BOPO) terhadap return saham. Populasi yang digunakan dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia sejak tahun 2007 sampai dengan 2010. Teknik sampling yang digunakan adalah purposive sampling. Diperoleh jumlah sampel sebanyak 22 Bank yang terdaftar di Bursa Efek Indonesia. Teknik analisis data yang digunakan adalah regresi linier berganda dan uji hipotesis menggunakan t-statistik untuk menguji koefisien regresi parsial serta F-statistik untuk menguji keberartian pengaruh secara bersama-sama dengan tingkat signifikansi 5%. Selain itu juga dilakukan uji asumsi klasik yang meliputi uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji autokorelasi. Hasil analisis dapat disimpulkan bahwa: (1) Return On Assets (ROA) berpengaruh tetapi tidak signifikan signifikan terhadap return saham perusahaan perbankan yang go public di Bursa Efek Indonesia. (2) Capital adequacy ratio berpengaruh tetapi tidak signifikan terhadap return saham. (3) Loan to deposite ratio berpengaruh positif terhadap return saham. Semakin tinggi loan to deposite ratio, maka return saham akan semakin menurun. (4) BOPO berpengaruh tetapi tidak signifikan terhadap return saham.Kata kunci: Return on Assets, Capital Adequacy Ratio, Loan to Deposit Ratio, BOPO dan Return Saham
PENGARUH RASIO CAMEL, NPL, DAN PKMSA TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Indah Sugiarti, 09.05.52.0099; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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The purpose of this research is to emperically study effect of Capital Adequacy Ratio (CAR), Produktive Asset Quality, Net Profit Margin (NPM), Operating Expenses and Operating Income , Loan to Deposite Ratio (LDR), non-performing loan (NPL) and Percent of Ownership Capital on stock price. This research is classified as causal research and replication of former researches. Population of this research are go public firms on Indonesia Stock Exchange (ISX) during the periode of 2008 to 2011. The samples are obtained by using purposive sampling method. As the result, from 31 go public firms, 21 are used as the samples of this study. The statistic method being used is multiple linear regression with the model being tested previously in classic assumptions. The result indicate that partially Capital Adequecy Ratio, Produktive Asset Quality, Net Profit Margin, Operating Expenses and Operating Income, Loan to Deposite Ratio (LDR), non-performing loan variable has significantly influenced the stock price, and partially Percent of Ownership Capital Stock Foreign has no significant influenced the stock price.Keywords: Capital Adequacy Ratio, Produktive Asset Quality , Net Profit Margin, Operating Expenses and Operating Income, Loan to Deposite Ratio, non-performing loan and Percent of Ownership Capital Stock Foreign, Stock Price
DEWAN KOMISARIS, KARAKTERISTIK PERUSAHAAN DAN RISK MANAGEMENT COMMITTEE Suhartini, 09.05.52.0180; Dwi Nugroho, Arief Himmawan
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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This study aims to examine the impact of board commissioner and firm characteristics to the existence of Risk Management Committee (RMC) in manufacturer firms. Existence RMC is reffered to this study is the disclosure of the exiztence of RMC, whether it is combined or separated from audit committee. Board characteristics variables used in the study are INDCOM, board size, independent audit committee, and meeting frequency of board commissoner. While the firm characteristics are represented by firm size and financial reporting risk. Data was collected by using a purposive sampling method toward  manufacturer firms listed on the Indonesia Stock Exchange in 2009 until 2011. Total of 189 manufacturer firms to be sampled in this research. Statistical method that used to test the hypothesis is logistic regression analysis. The result of this study showed that all of independent variable that has not affect significantly the existence of RMC. While the variables that affect significantly the existence of Separate RMC (SRMC) from audit committee are independency of audit committee, meeting frequency of board commissioner and firm size. Keywords: Risk Management Committee, Separate Risk Management Committee, Board of Commissioner Characteristics, and Firm Characteristics.
PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Resty Waningtyas, 09.05.52.0185; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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The objective of this study is to examine The Effect Of Good Corporate Governance and Corporate Social Responsibility To The Value Firm. Good Corporate Governance measured by of institutional ownership, managerial ownership, independence commissioners, auditors quality, audit committee. Corporate Social Responsibility measured by CSR index while the value firm measured by Price to Book Value (PBV). The sample was 20 companies chosen by using purposive sampling method. While for the technique of testing the data  the writer used multiple linear regression. The result indicates that auditors quality and audit committee are significant positively to the firm value. Institutional ownership, managerial ownership, independence of commissioners and corporate social responsibility are significant negatively to the firm value. Keywords: Good Corporate Governance, Corporate Social Responsibility and value firm.
ANALISIS HUBUNGAN ANTARA EKSTENSIFIKASI WAJIB PAJAK, SURAT SETORAN PAJAK DAN KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK Alex Herdianto, 08.05.52.0193; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Efforts made by the Directorate General of Taxation to meningkatkatkan state income taxation of the sector is to conduct searches or extensification taxpayers and improve tax compliance in submitting or report the amount of tax payable into the Tax Payment (SSP). The research objective to be achieved is to know how the relationship of the number of taxpayers, the Tax Payment (SSP), and taxpayer compliance to existing Revenue Tax Office Primary Palmerah Jakarta. In this study, samples were selected using purposive sampling technique that samples the criteria Compliant Taxpayers (timely submission of tax payable by the taxpayer) at the Jakarta Tax Office Primary Palmerah during the period from 2008 to 2011 on a monthly basis. Taxpayers who dutifully used as research data is Taxpayer Effective in 2008 to 2011. The type of data used in the form of secondary data obtained from the Tax Information System (SIP) Administrative Section of Taxation (TUP), SIP The Integrated Services (TPT), SIPs Data Processing and Information Section (SPDI), SIPs Directorate General of Taxation or Monitoring Payment of Tax reporting (MP3), Master File Tax Office Primary Palmerah in Jakarta from 2008 to 2011. Data analysis methods used were correlation analysis and hypothesis testing using Pearson Product Moment Correlation. These results indicate that the hypothesis is rejected, which means that the number of taxpayers have the relationship with the Revenue because the linearity of the relationship between the number of taxpayers with Revenue. While the second hypothesis is accepted, which means the Tax Payment Receipts Tax have the relationship with as there are relationships in the linearity between the Tax Payment Receipts Tax. The results of the third hypothesis is rejected, which means have the Taxpayer Compliance with Tax Filing relationship because there is linearity of the relationship between the Taxpayer Compliance with Tax Filing. Keywords: extensification Taxpayers, Tax Payment, Tax Compliance and Tax Filing.
FAKTOR – FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI Melina Romilda, 09.05.52.0195; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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This study aims to analyze the effect of consciousness pay taxes, knowledge and understanding of tax laws, a good perception of the effectiveness of the tax system, the service tax authorities, financial penalties against the willingness to pay taxes on individual taxpayers KPP Pratama East Semarang. The population in this study is the individual taxpayers registered in LTO East Semarang. Sampling was done using purposive sampling method and sample size 125 respondents. The primary data collection method used was a questionnaire method. Data analysis using multiple linear regression models. The results showed that: Awareness pay tax no significant negative influence on the willingness to pay taxes a while, Knowledge and understanding of tax laws, a good perception of the effectiveness of the system of taxation, service tax authorities and penalties significant positive effect on the willingness to pay taxes. Keywords: Awareness pay taxes, Knowledge and understanding of tax laws, a good perception on the effectiveness of the tax system, the service tax authorities, and financial penalties.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY PADA PERUSAHAAN PERBANKAN Selly Puspita Sari, 09.05.52.0196; Wardjono, Wardjono
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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This study aims to identify and analyzethe effect of the level of profitability, firm size, Non Performing Loan, Loan to Deposit Ratio, and the external auditors of the Audit Delay banking companies listed in Indonesia Stock Exchange.Its population is banking companies listed in Indonesia Stock Exchange in 2008-2011, the samples taken in this study were 27 companies, and the sampling technique used was purposive random sampling. The method of analysis used in this study is the Multiple Linear Regression Analysis. The analysis tool used was SPSS.The results of this study to test the F-test statistics showed that between independen variables jointly affect the Audit Delay. From the results of hypothesis testing showed that Non Performing Loan has a significant Positive effect, Loan to Deposit Ratio has a significant negative effect. while the firm size, variable profitability, and external auditors variables have a negative impact, but not significant.Keywords: Audit Delay, profitability, firm size, external auditors, Non Performing Loan, Loan to Deposit Ratio.

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