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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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INFLUENCE OF TAX-DEFERRED INTEREST BURDEN, THE BURDEN OF TAXES TODAY, AND THE ACCRUAL OF EARNING MANAGEMENT IN DETECTING Fitra Sutriaji, 07.05.52.0098 Muhammad; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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Abstract

This research aims to analyze the ability of tax-deferred interest burden and the current tax burden for profit management detection. 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 population in this study is a company manufacturing sectors listed on the Indonesia stock exchange during 2008- 2010. The sample was chosen by purposive technique gained as much as 40 issuers. Logistic regression analysis techniques in this research is used to test the hypothesis.The results of this research show that tax burden now affect the management profit while tax burden-deferred interest accrual and have no effect.Keywords: management, income tax-deferred interest burden, the burden of taxes now, the accrual.
ANALISIS PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KINERJA AKUNTAN PUBLIK DI JAWA TENGAH Anindita Putri, 07.05.52.0015 Dea; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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The purpose of this study is to examine the influence of social factors, the suitability of the tasks, long-term consequences, affect, complexity, facilitated conditions. The population in this study was the auditors of Public Accountant Firms in Central Java. These samples of the study were determined by using random sampling method with the criteria that auditors have minimum 2-year experience. Data in this study were obtained by distributing questionnaires to respondents of 10 Public Accountant Firms in Semarang and Solo. While the hypothesis testing using a multiple regression analysis.Results of this study proved that the complexity and facilitating conditions affected the performance of public accounting. So, the higher the attitude of the consequences and the facilitating conditions the higher the performance of the accountant job.Keywords: Information technology, performance of public accountant, social factors, tasks, long term consequences, affects, complexity, and facilitated condition.
PENGARUH INDEPENDENSI, DUE PROFESIONAL CARE, PENGALAMAN, KOMPETENSI DAN KETERLIBATAN PIMPINAN TERHADAP KUALITAS AUDIT Setyo Prabowo, 08.05.52.0097 Abimael; Indarti, Kentris
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This study aims to examine the effect of independence, due professional care, experience and competence to audit the quality of audit in public accounting firm in the city of Semarang. Population is the auditor who worked on the Public Accountant in Hyderabad on 15 public accounting firm, with a sample of 47 respondents. Techniques used in the sampling inthis study is purposive sampling method, which is a technique of determining the sample with a certain consideration.Analysis tools used in this study were multiple linear regression, which previously tested the validity and reliability, the assumptions of normality and classical. Based on the test results indicate that the effect of auditor independence on audit quality showed a significant positive, meaning the higher the independence of the auditor, the auditor will affect the increase in the quality of the xamination. Due care professionals to audit quality issignificantly positive, meaning that the auditor usesprofessional skeptical attitude in the audit process, the more it will improve the quality of audit.Auditing experience a positive effect on audit quality, which means the higher the level of audit experience, the more it will improve the quality of audit in examinations. There is a positive influence on the competence of quality audit, which means that the higher the competence of the auditors the more it will improve the quality of audit. KAPled involvement of audit quality is significantly positive, meaning that the higher involvement of the leaders of public accounting firm, the more it will improve the quality of audit.Keywords: Independence, Due Professional Care, Audit Experi ence, Competence, Involvement of quality audit office and quality audit.
PENGARUH PERSONALITY TERHADAP KEAHLIAAN AUDITOR DALAM PENGGUNAAN KOMPUTER Maymunah Aisyah, 08.05.52.0086 Riama; Himmawan, Arief
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This study aims to determine and analyze whether computer anxiety, computer attitude, math anxiety affects keahliaan auditor in using computers in public accounting firm and BPKP in Semarang. The data used are the primary data, a survey method that is done sending or distributing the questionnaire to the respondent or in this case the auditor who worked at the office of public accountants and BPKP. Population and sample in this study is the auditor who worked in the office of public accounting and BPKP in Semarang. Researchers used a sampling technique convinience sampling, this techique is based on convinience for the researchers in obtaining the respondents due to limitations of the sample and obtaining the respondents were 90 respondents. Test equipment used in this study is by multiple regression analysis.The results of the study of the 3 Variable; independently indicate that personality factors such as computer anxiety and no significant positive effect, computer attitude has positive and significant, math anxiety and a significant positive effect on keahliaan auditor in using computers.Keywords: End User Computing (EUC), Personality and Self- Efficacy
PERBANDINGAN KINERJA BANK DEVISA DAN BANK NON DEVISA DI INDONESIA Budi Firmansyah, 08.05.52.0083 Tri Aji; Farchan, Farchan
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This studyaims to determine whether there are significant differencesbetween Bank bank Non Foreign Exchange Foreign exchange with theuse of financial ratio analysi and statistical analysis. Financial ratio analysisusing theReturnon Assets (ROA), Return on Equity (ROE), Operating Expenses to Operating Income (BOPO), and the Loan to Deposit Ratio (LDR).While the statistic alanalys is using two different test average (independent sample t-test). The data used as research material is secondary data from financial statements obtained from Bank Indonesia during the period 2006-2009.The result isno significant difference between Bank Bank Non Foreign Exchange Foreign Exchange with during the period 2006-2009 when measured using ther atio of LDR and ROA, butthe ratio of ROE and BOPO there are significant differencesbetween Bank Bank Non Foreign Exchange and Foreign Exchange during the period 2006-2009.Where is the profitability ratio is representedby ROA,ROE, and BOPO. While liquidity ratios are representedby the LDR. Forfur ther study when taking the title or the same topic and use this study as a referenceit is advisable to add financial ratio stestedor seekcomparable periodsbefore and after the crisis and before and after or apolicy that affects the macro toget the results moreaccurate.Keywords: Performance compar is on Bank BUSN Non Foreign Exchange and Foreign Exchange, LDR, ROA, ROE,
PENGARUH PROFESIONALISME DAN ETIKA TERHADAP PERTIMBANGAN MATERIALITAS DALAM PENGAUDITAN LAPORAN KEUANGAN Elisabeth Noya, 08.05.52.0187 Sarah; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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The purpose of this study was to obtain empirical evidence about the influence of professionalism and ethics of the profession of public accounting materiality level considerations in the process of examination of financial statements.The population in this study is the auditor who worked in Public Accounting Firm (KAP) in Semarang and Solo. Sample selection method used is non-probability sampling technique, which is purposive sampling. Obtained samples of 34 respondents. Data analysis technique used is multiple linea regression analysis.The results of this study can be concluded that: (1) professionalism in a positive effect on the level of materiality considerations in the process of auditing the financial tatements. (2) professional ethics in a positive effect on the level of materiality considerations in the process of auditing thefinancial statements.Keywords: professionalism, professional ethics and onsideration of the materiality of public accountants
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS Wahyu Anggraeni, 08.05.52.0110; Poerwati, Tjahjaning
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This study aims to determine the factors that influence the illingness to pay taxes. Five variables:Awareness Paying Taxes, Knowledge and Understanding of Tax Regulation, Perceptions  0of the effectiveness of the tax system and used as predictors of service tax authorities that affect willingness to pay taxes.The study was conducted in Semarang Central LTO 2. The samples used as many as 100 individual taxpayers with free job. Questionnaire instrument used for data retrieval research. Multiple linear regression analysis techniques are used for hypothesis testing. The analysis Paying Taxes awareness is also a positive influence on willingness to pay taxes. Knowledge and Understanding of Tax Rules taxpayer positive influence on willingness to pay taxes. Perception of the effectiveness of the tax system is also a positive influence on willingness to pay taxes and service tax authorities have a positive influence on willingness to pay taxes.Keywords: Awareness of tax paying, knowledge and  nderstanding, the effectiveness of the tax system, tax authorities will pay the service tax.
ANALISIS PERBEDAAN KINERJA BANK PEMERINTAH DAN BANK UMUM SWASTA Firna Septiarani, 08.05.52.0195; Widati, Listyorini Wahyu
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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The calculation of the ratio is very important for outsiders who want to assess a companys financial statements. Therefore conducted a study to measure the performance of banks through liquidity ratio approach, solvency, and profitability of the Government and the Bank Private Bank.The study was conducted with a view to determining whether or not differences in financial performance, including Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Return On Assets (ROA), Return On Equity (ROE), Non PerformingLoan (NPL), Operating Costs (BOPO) on the Government and the Banks Private Bank.The population in this study were government banks andprivate banks listed in the report of BEI tahun 2003-2010.Sample selection method used is purposive sampling technique. Data analysis technique used is the analysis of different testMann-Whitney test.The results of this study can be concluded that: (1) No difference between the CAR, NIM and NPL Government and Bank Private Bank. (2) There is a difference between the ROA, ROE, BOPO Bank Government and Private Banks.Keywords: Capital Adequacy Ratio, Net Interest Margin, Return On Assets (ROA), Return On Equity, Non PerformingLoan (NPL), Biaya Operasional (BOPO)
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB) DI JAWA TENGAH Yulinda Setiawan, 08.05.52.0019; Kartika, Andi
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Taxesare one source ofstate revenueisvery important for the implementation andenhancementof national development. Tax revenuesthat provideconsiderable contribution to thereceptionareaisland and building tax. This was provenduring theyears2008-2010land and building taxin the formerresidency of Semarangon the increase. The purposeof this studyis to measurehow much influence GDP percapita, population andland area of land and building tax receipts(PBB) districts in the province of Central Java. This studyuses multiple linear regression analysis method because it uses more than one independent variable. The results of this study indicateallindependentvariableshave a positiveand significant impact onland and building taxreceipts.Keywords: PBB, GDP percapita, population and number ofland area.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP KELENGKAPAN PENGUNGKAPAN LAPORAN TAHUNAN PERUSAHAAN PERBANKAN Yuni Astuti, 08.05.52.0169 Dewi; Indarti, MG. Kentris
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This research has been done to know how disclosure level of annual reports in Indonesian stock exchange, and to research what factors might give significant and statistical influence. Those factor, as independent variables are profitability, leverage, liquidity, ownership structure, and age of company. While as dependent variables in disclosure level by giving scores to mandatory and voluntary disclosure. The technique of sampling is taken by purposive sampling method, with samples of banking company annual reports from year 2008-2010 in Indonesian stock exchange. There are 18 companies. The data process and analysis use the technique of multiple linier regression, with the help of SPSS 16.0 for windows program.Keywords: mandatory disclosure, voluntary disclosure, size of company, profitability, leverage, liquidity, ownership structure, age of company

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