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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
 181   182   183   184   185 
PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, PELAYANAN FISKUS, SANKSI PERPAJAKAN DAN PERSEPSI EFEKTIFITAS SISTEM PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Nur Izza Nafi’ah, 15.05.62.0024; Wahyudi, Djoko
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

The purpose of this study is to analyze the influence of knowledge of tax regulations, taxpayer’s awareness, tax authorities service, taxation sanction, perception of the tax system’s effectiveness of the tax system on the compliance of individual taxpayers who have a business in the Kudus district. The population in this study is an individual UMKM taxpayer registered at KPP Pratama Kudus. The sample in this study were 113 people, with the sampling technique using the method simple random sampling. The results showed that influence of knowledge of tax regulations, taxpayer’s awareness, tax authorities service, taxation sanction, perception of the tax system’s effectiveness has a positive effect on taxpayer’s compliance. Keywords: knowledge of tax regulations, taxpayer’s awareness, tax authorities service, taxation sanction, perception of the tax system’s effectiveness, taxpayer’s compliance.
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN ( Studi pada Perusahaan LQ 45 yang Terdaftar Di BEI Periode 2013 - 2017 ) Fitri Wardihana, 15.05.52.0155; Wahyu Widati, Listyorini
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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Abstract

This study aims to examine the Effect of Profitability, Leverage, Company Size, and Dividend Policy on Company Values in LQ 45 Companies listed on the Indonesia Stock Exchange in the period 2013 - 2017. The Company Value is a balance or comparison between Price Per Share Sheet and Book Value Per Sheet Stock. The population in this study were companies listed on the LQ-45 index during the period 2013-2017. The sample selection technique uses a purposive sample and obtained 24 companies with a period of 5 years so that the 120 data studied are obtained, and processed with the SPSS application. Based on the results of data processing, it was found that Profitability, Leverage and Dividend Policy affect the value of the company. While Company Size has a negative and significant effect on Company Value. The results of the coefficient of determination test (R2) are 0.723. These results indicate that 72.30% is influenced by profitability, leverage, company size, and dividend policy while the remaining 27.70% is influenced by other variables.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Ani Sagita Sofi, 15.05.52.0303; Widiatmoko, Jacobus
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

This research is a study that examines the effect of Corporate Social Responsibility and Good Corporate Governance on Firm Value with the perspective of stakeholder theory and agency theory. The population in this study are manufacturing companies listed on the Stock Exchange in the period 2015-2017. The sample method used in this study was purposive sampling, so the samples obtained were 339 manufacturing companies. In the mechanism of Good Corporate Governance it is divided into three variables, namely independent commissioners, board of directors, and audit committees. In this study the value of the company is dependent on two measurements of formulas namely, PBV and Tobin’s Q and uses company size control variables and leverage. Data analysis using descriptive qualitative with the help of the SPSS 20.00 program. The results of this study indicate that the two independent variables in this study are sensitive to the measurement of firm value. And four other variables in this study have the same results on PBV and Tobin’s Q.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015 - 2017) Nadya Dinda P.M Kusuma, 15.05.52.0015; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
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Abstract

This reasearch aims to analyze and provide empirical evidence of the influence between institutional ownership, audit committees, executives character, firms size, sales growth and leverage for tax avoidance to manufacturing companies that registered in Indonesia Stock Exchange (IDX) 2015-2017. From the selection of the sample using purposive sampling method obtained 45 manufacturing companies that could be sampled. This study uses a multiple linear regression analysis. Based on the results of testing the hypothesis it was found that institutional ownership positive significant affect on tax avoidance, audit committees has no effect on tax avoidance, firm size and leverage positive doesn’t has significant on tax avoidance, excecutive character and sales growth negatively significant affect on tax avoidance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN PENERIMAAN OPINI AUDIT GOING CONCERN
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

This study aims to determine and examine the effect of audit quality, financial condition, leverage, firm growth and size of the company's revenues going concern audit opinion.This study uses 30 manufacturing companies listed on the Indonesia Stock Exchange in 2007-2010. Samples obtained by purposive sampling. Type of data used was secondary data of every manufacturing company listed on the Indonesia Stock Exchange during the four years the year 2007-2010. The research data were analyzed with logistic regression analysis.The results showed that (1) The quality of the audit did not affect the going concern audit opinion. (2) The financial condition did not affect the going concern audit opinion. (3) Leverage did not affect the going -concern audit opinion. (4) Growth did not affect the going-concern audit opinion. (5) The size of the company did not affect the going concern audit opinion.Keywords: quality audit, financial condition, leverage, growth, firm size and revenues going concern audit opinion
PENGARUH KARAKTERISTIK ANGGARAN TERHADAP HUBUNGAN KOMITMEN DAN SENJANGAN ANGGARAN
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

This study aims to determine and analyze the influence of budget goal clarity and participation in the budget to the budget gap with organizational commitment as a moderating variable in the Secretariat of the Central Java Province. Population are the managers of the various functions at the Regional Secretariat of the Central Java Province, some 162 people, with a sample of some 62 functional managers. The sampling technique used is a Proportional Stratified Random Sampling. Analysis tools used in this study were Moderating Regression Analysis. Based on the test results indicate that the clarity of the budget target of a positive effect on the budget gap, may mean that more and more clear and specific managers in preparing the budget, the more it will enhance the ability of managers to predict the onset of the budget gap. Budgetaryparticipation has a positive effect on the budget gap, can be interpreted that the higher involvement of the managers of the organization, the more it will enhance the ability of managers to predict the onset of the budget gap. Organizational commitment are able to moderate the negative relationship between the clarity of the budget target with the budget gap. Organizational commitment can moderate the negative relationship between the clarity of the budget target with the budget slack.Keywords: Clarity of budget targets, budgetary participation, organizational commitment and the budget slack
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

This study aims to determine the factors that affect audit delay in financial companies listed on the Indonesia Stock Exchange (IDX). Population in this study is a financial services company went public on the Stock Exchange of 2007-2010 with a sample of 192 companies. Dependent variable while the independent variable firm size, debt to equity ratio (debt ratio), profitability, and quality auditing the auditor's opinion (KAP size).The results partially (t test) found that (1) firm size is not significant to the audit perpengaruh delay, (2) debt to equity ratio significantly influence the audit delay, (3) a significant effect on the profitability of audit delay, (4) audit opinion no significant effect on audit delay, (5) the quality of the audit no significant effect on audit delay. Simultaneously (F test) significance level of 0.000 means that the size of the company, debt to equity ratio, profitability, audit opinion and audit quality jointly influence sigifikan the audit delay. Suggestions for future research to consider other variables not examined in this study, and to extend the period of study so that it can be generalized.Keywords: Audit Delay, Company Size, Debt to Equity Ratio, Profitability, Opinion Auditor, Audit Quality.
FAKTOR-FAKTOR KETEPATAN WAKTU PELAPORAN KEUANGAN
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

This study aims to examine the debt to equty ratio, profitability, auditor quality, firm size and firm age on timeliness of corporate financial reporting and the Real Estate Property. All companies listed on the Indonesia Stock Exchange in the compulsory annual financial report. Timeliness of reporting financial information is required by the users of financial statements such as accountants, managers, financial analysts, and investors. Financial statements are the elements that are essential in making investment decisions. Study sample was 56 companies Real Estate and Property listed on the Stock Exchange in 2009-2010. Sampling technique using a purposive sampling method. The analysis used in this study using Logistic Regression is used as dummy variables. Test Model Hosmer and Lemeshow including Goodness of Fit Test's, Log Likelihood and Naglekerke R Square. Based on the statistical t test results indicate the age of the company are significant positive impact on timeliness, whereas no significant positive effect DER, ROA is significantly negative effect, the quality auditor is significant and positive effect of firm size is not significant positive effect on the timeliness of financial reporting.Keywords: Timeliness, Debt to Equity Ratio, Profitability, Company Size, Company Age, Quality Auditor.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN KAS
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

The Perpouse of this research is to identify of Return on Investment (ROI), Current Ratio (CR), Earning Per Share (EPS) Debt to Total Assets (DTA) and Cash Ratio (CRo) that influence Cash Dividend.Population in this research is all peripatetic company LQ-45 which enlist in Effect Exchange Indonesia (BEI) Year 2007-2010. Technique intake of sampel use technique of purposive sampling. Technique analysis sampel the used is linier regression.Research result indicte that Return on Investment (ROI), Current Ratio (CR), Earning Per Share (EPS) have an effect positive and significant to Cash Dividend. While variable of Debt to Total Assets (DTA) an dCash Ratio (CRo) not have an effect to Cash Dividend.Keywords: Return on Investment (ROI), Current Ratio (CR), Debt to Total Assets (DTA), Earnings Per Share(EPS), Cash Rasio(Cro), Cash Dividend
ANALYSIS OF THE INFLUENCE OF GOOD CORPORATE GOVERNANCE FOR MANAGEMENTS PROFIT
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

This research aims to examine and analyze about the influence of institutional ownership, ownership of the management, the audit committee, the independent Commissioner, and the size of0 the company to profit management. Profit management gives managers the flexibility to protect themselves and the company in anticipation of events that are unexpected for the benefit of the parties involved.The sample in this study is the manufacturing sector companies listed on the Indonesia Stock Exchange during 2008-2010 and obtained as many as 48 companies according to a defined criteria. Sampling techniques using a purposive sampling technique with the company listing criteria during the period of observation, the financial statements are presented in euro, net profit in a row, and have complete data. Engineering analysis used is of multiple regression.The results showed that variable and the audit committee of institutional ownership affect profit management. While the ownership of the management, the independent Commissioner, and company size has no effect on earnings management.Keywords: Institutional Ownership, Ownership Of Manajerial, Committee Audit, Independent Commissary, and Measure Company, Management Profit.

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