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Students´ Journal of Accounting and Banking
Published by Universitas Stikubank
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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Articles 2,418 Documents
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ANALISA FAKTOR - FAKTOR YANG MEMPENGARUHI KINERJA SYSTEM INFORMASI AKUNTANSI PADA CV WASTU DHARMA Masroka Priyo Utomo, 0835030714; Maryono, Maryono
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 accounting information system performance against user participation, top management support, training programs and personal capabilities of enterprise systems. Data were analyzed using multiple linear regression analysis (multiple regretion). The population in this study were all employees at CV Wastu Dharma Semarang by the number of 38 people all of whom are users of the accounting information system. Collection techniques by using purposive sampling technique sampilng which is subject to selection based on traits or characteristics specific properties determined researchers to achieve a certain goal (Sutrisno, 2000: pp82). Criteria sample is at least 1 year working period and a permanent employee at the CV Wastu Dharma Semarang. The number of samples used is up to 40 permanent employees. The amount is according opinion Bailey stating that studies using statistical data analysis, which used a minimum sample size is 30 (Iqbal Hasan M, 2002). Keywords: accounting information system performance, user participation, training, top management support, personal capability system.
PENGARUH PAJAK DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN DAN KOTA DI PROVINSI JAWA TENGAH Nur Inayah, 09.05.52.0173; Maryono, Maryono
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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This study aimed to examine the effect of tax and retribution regional to regional original revenue (PAD) the county and city in the province of Central Java. Tax and retribusi are one source of revenue that must continue to be extracted, enhanced, and managed by regional governments to finance local development for welfare and prosperity of the people. The sample in this study is the district and town in the province of Central Java have submitted the budget realization reports from 2007 to 2011 to the statistics central agency (BPS) in Central Java province. Based on these criteria, the sample used in this study were 175 counties and cities. Data of county and city then tested the normality that resulting data is not normally, so do the transformation of data and outliers and the number of samples to 99. It was also made multikolinierita, autocorrelation, and heteroskedastisitas test. After data showed normality and escaped from the classical assumption test, then was performed multiple linear regression test. The results of this study indicate that the taxe and retribution simultaneously and partially have significant positive effect to regional original revenue (PAD), so by increasing tax and retribution, the revenue also increased. Obtained adjusted R2 values for 0,950, this means that 95% PAD variation can be explained by variations from both the independent variable tax and retribution. While the remaining 5% is explained by other variables that are not included in the regression model. Keywords: regional tax, local retribution, PAD
EFFECT OF RETURN ON INVESTMENT, FINANCIAL LEVERAGE, BOOK VALUE PER SHARE, DIVIDENDS ON THE STOCK PRICE SECTOR MANUFACTURING COMPANY IN INDONESIA STOCK EXCHANGE Dody Kurniawan, 0835030729; Wahyudi, Djoko
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 influence of Return On Investment, Financial Leverange, PerShare Book Value, and Dividends on stock prices at the companys manufacturing sector in Indonesia Stock Exchange.This population is a manufacturing company located in the BEI, the sample selection criteria specified in the acquired 12 companies, the method used multiple linear regression analysis.The test results obtained that there is a significant and positive between Return On Investment, Leverange, Book Value Per Share of Stock prices partially, and other results obtained no significant effects between the dividend to the stock price partially. And simultaneously Return On Investment, Leverage, Book Ratio Per Share and Stock Dividend influence.Keywords: Return On Investment, Dept to Equity Ratio, Book Ratio Per Share, Dividend and Stock Price.
PENGARUH RASIO KECUKUPAN MODAL,KREDIT BERMASALAH, EARNING, DAN LIKUIDITAS, TERHADAP PERTUMBUHAN LABA Dhanis Harsetiadi, 10.05.52.0160; Maryono, Maryono
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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The present study is intended to expand the research on how Capital aspect, Non Performing Loans, Earning, and Liqidity can affect the increasing of Banking’s profit. The financial rasio used in this research was CAR,NPL,ROA,BOPO,NIM,LDR. Researcher use purposive sampling, this study find 20 sample size and those data have been meet normality and classic assumptionrest. The analysisis data use regression model, using SPSS 16 program. The results show thatmean that BOPO effect significantly negative to the increasing of banking’s profit. That means, if the ratio of BOPO goes higher, it will decrease bank’s profit.Keywords: Capital adequacy ratio, Non Performing Loan, Return On Assets, Net Interest Margin, Loan to Deposit Ratio
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE TAHUN 2008-2010 Agus Yulianto, 0835030709; Wahyudi, Djoko
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 and analyze the influence of profitability, firm size, asset structure and ownership structure on capital structure. The population in this study is a manufacturing company listing on the JSE in the period 2008 to 2010. The samples obtained by using purposive sampling (based on criteria) obtained by 22 companies. Data were collected through observation method of secondary data. Then carried out a test method that includes the classic assumptions, hypothesis testing, the F test and t test, and analysis of the coefficient of determination (R2). To analyze the data using SPSS software version 16. Based on the results of the tests performed can be seen that the size of the company and the structure of assets a positive influence on the capital structure of the company, while profitability and ownership structure does not affect the capital structure of the company. The results of this study also found that profitability, firm size, asset structure and ownership structure affect together the capital structure. Keywords: profitability, firm size, asset structure, ownership structure and capital structure
PENGARUH KESEHATAN BANK TERHADAP PERTUMBUHAN LABA DENGAN MENGGUNAKAN RASIO KEUANGAN Dhenadia Nandhita, 10.05.52.0163; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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The economic crisis in the banking sector resulted in difficulties in a variety of sectors, it is necessary to repair the health of banks in order to restore public trust by using financial ratios. The aim of this study was to obtain empirical evidence about the health of banks to profit growth using CAMEL. Independent variable in this study is CAR, KAP, NPM, ROA, BOPO and LDR. Dependent variable used in this study is earnings growth. The sample in this study are listed banking companies in Indonesia Stock Exchange (BEI) in the period between 2008-2011. Data collected by purposive sampling method. Total 24 banking companies were taken as study’s sample. The method of analysis in this research used the classic assumption test, the test model (F-test and the coefficient of determination), multiple linear regression analysis, and t-test. The results of this research showed that simultaneously is known that CAR, KAP, NPM, ROA, BOPO and LDR significantly affected. Being of the partial test result that the value of the CAR, NPM, BOPO and LDR have positive and significant effect on profit growth. KAP variable is positive and unsignificant, while ROA variable is negative and unsignificant on growth earnings. Keywords: Earnings Growth, CAR, KAP, NPM, ROA, BOPO and LDR.
PENGARUH KEPATUHAN WAJIB PAJAK DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PPh PASAL 25/29 PADA KANTOR PELAYANAN PAJAK PRATAMA SEMARANG SELATAN Christiono Dwi Anggono, 10.05.52.0210; Wahyudi, Djoko
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 determine and analyze the effect of taxpayer compliance and tax audit to income of Article 25/29 at KPP Pratama Semarang Selatan. This study uses quantitative data using secondary data obtained from the KPP Pratama Semarang Selatan. The sample used in this study i.e. from January 2009 to December 2011. Analysis of the data used in this study are using multiple linear regression analysis. The results of this study states that taxpayer compliance and the amount of the tax auditing influential significant positive effect to the receipt of Income Tax Article 25/29 in KPP Pratama Semarang Selatan.Keywords: the influence of taxpayer comliance and nuber of tax audit to income tax recept article 25/29 Kantor Pelayanan Pajak Pratama Semarang Selatan
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK BUMI DAN BANGUNAN DI KOTA DAN KABUPATEN SEMARANG Weni Anggraheni, 07.05.52.0011; Kartika, Andi
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Land and Building Tax (PBB) is the central government taxes are mostly the results submitted to the local government. This study wanted to measure the size of the effect of independent variables consisting of GDP per capita, the amount of land area, and population of the land and building tax revenues in the City and County of Semarang. Data obtained from the Central Statistics Agency (BPS) and the Office of the Directorate General of Taxation Central Java I by the year period from 1995 to 2009, in order to obtain a sample number 30. Required fields are GDP per capita, the total area Lahas, population and land and building tax revenues. From the processing of multiple linear regression concluded that GDP per capita has positive and significant impact on revenue and Building Tax, Land Number of variables does not significantly influence the Earth Revenue And Building, variable number of residents have a positive and significant impact on land and building taxrevenues.Keywords: GDP per capita, Total Land Area, Population Actual Revenue Land and Building Tax.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT KAP DI JAWA TENGAH Galih Raharjo, 10.05.52.0207; Maryono, Maryono
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 know and make sure how big are the effects of independency, experience, due professional care, and accountability, on audit quality. The population of this research are auditors that are working at CPA Firms in Central Java Province. Sampling is done by using convenience sampling method, and the amount of the respondents for samples are 47. Data are obtained through primary data by using questionnaires. The questionnaires that are distributed to the CPA Firms located in Central Java Province, consisted of the indicators of the variables that used in this research. Data analysis technique that used in this research is multiple linear regression analysis.The result of hypothesis test of this research showed that experience gives positive and insignificant effects on audit quality, while due professional care gives negative and insignificant effects on audit quality. On the other hand, independency and accountability gives positive and significant effects on audit quality. Simultaneously, all of the independent variables gave positive and significant effects on audit quality, with the level of effects was 47,4%. The researcher suggested for the future research to add the variables, especially the independent variables, and to increase the scope of research.Keywords: independency, experience, due professional care, accountability, and audit quality
PENGARUH DEBT DEFAULT, KUALITAS AUDITOR, OPINI AUDIT TAHUN SEBELUMNYA, KONDISI KEUANGAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEMUNGKINAN PENERIMAAN OPINI AUDIT GOING CONCERN Lois Fransnawati Stefanus, 07.05.52.0151; Nurhayati, Ida
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 give empirical prove about audit quality, company financial condition, opinion towards the previous year, company growth and debt default towards the receiving opinion of audit going concern. Audit going concern opinion is important information for invertors related to the company ability in maintaining business activity. Sample for this research is a manufacture which has been registered in Indonesia stock Exchange for 2008-2011 including 56 companies. The receiving of audit going concern opinion is dummy variable whose value 1 for a company which receives audit opinion of non going concern. The result of research reveals that variable debt default, auditor quality have positive side but not significant influence towards the opinion receiving of audit going concern. And previous year audit opinion, company financial condition (profitability and liquidity) and company growth have negative side and not significant influence towards the opinion receiving of audit going concern this term is revealed by recreation value (β) and significant value (α).Keywoords: Going concern, audit quality, company financial condition, precious year, audit opinion, company growth, debt default

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