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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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PENGARUH INDEPENDENSI, KOMPETENSI, PENGALAMAN DAN PENGETAHUAN TERHADAP TANGGUNG JAWAB AUDITOR DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN Nindya Agustina, 08.05.52.0001; Poerwati, Rr. Tjahjaning
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

Auditors are responsible for providing assurance and assessment of the financial statements presented by management of the company if it has been presented fairly and can be trusted or not. Intentional misstatement in fraud management (Fraudulent Financial Reporting) is the responsibility of public accountants to detect and find it, as this may affect the financial statements taken as a whole, both directly and indirectly. The purpose of this study was to find empirical evidence and analyze the influence of independence, competence, experience and knowledge of the auditors responsibility to detect fraud and error in the financial statements. The results of this study hoped to benefit particular companies and inputs for Public Accounting Firm. To test thehypothesisusedmultiple linear regression. The results of the regression analysis showed that the independence, experience and knowledge have a positive effect not significant for the auditors responsibility to detect fraud and error in the financial statements, while the competencies have a significant positive effect for the auditors responsibility to detect fraud and error financial statements.Keywords: Responsibility, Independence, Competence, Experience and Knowledge
PENGARUH KARAKTERISTIK DAN EFEKTIVITAS KOMITE AUDIT TERHADAP MANAJEMEN LABA Maria Anastasia Luhur, 08.05.52.0010; Susilowati, Yeye
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

The role of audit committee is ensure the quality of corporate financial reporting process. The purpose of this paper is to examine the correlation between the characteristic of audit committees (Independency, financial expertise, activity, and time commitment) and earnings management as measured by the level of discretionary accruals. This study use data of 116 manufacturing company listed IDX in 2008 until 2010. Data of audit committees were collected from annual report. The data then analized using multiple regression analysis. The result of this study shows that audite committee skills and audit committee time comitement have influence that significant toward earnings mangement. In the meantime, others characteristic audit committee do not have significant influence toward earning managements.Keywords: audit Committee, God Corporate Governance, Earnings Management
PENGARUH KUALITAS AUDIT, KONDISI KEUANGAN PERUSAHAAN, DAN AUDIT DELAY TERHADAP OPINI GOING CONCERN Ridwan Rifiyanto, 08.05.52.0031; Sri Mindarti, Ceacilia
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

This study aims to examine the effect of audit quality, the company’s financial condition, and audit delay on Opinion Audit Going Concern acceptance of the manufacturing companies located in Indonesian Stock Exchange. The population used in this study are all manufacturing companies listed in Bursa Efek Indonesia (BEI). The samples obtained by using purposive sampling. Hypothesis testing is done by multivariate analysis using logistic regression the independent variable is a combination of metric and non metric (nominal). This analysis technique does not require normality test and test again the assumption on the independent variables. Logistic regression models, asses model fit, and parameter estimation and interpretation. In thus study, the company’s financial condition has positive influence on the possibility of receiving going concern audit opinion. While the audit quality and audit delay revenues negatively affect the possibility of receiving going concern audit opinion.Keywords: Audit Quality, The Company’s Financial Condition, Audit Delay, Going Concern.
ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN Yayan Amri Wijaya, 08.05.52.0063; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

Purpose of this study was to tested the effect of Quality Audit, Audit Opinion, and Audit Lag on Opinion Audit Going Concern acceptance of the manufacturing companies located in Indonesian Stock Exchange of financial statement to make decisisonscorrectly.The auditor is also responsible for assessing whether period of not more than one year from the date of the audit report. In this research, the research using purposive sampling and obtained a sample of 39 manufacturing companies listed on the Indonesian Stock Exchange in 2008 - 2010. The method of analysis used was logistic regression. The results of this research indicate Quality Audit and Audit Lag no effect on acceptance Audit Opinion Going Concern and the Audit Opinion The Previous Year influence on acceptence Audit Opinion Going Concern. This research has the limitations of the limited 5 years study period, so not ideal to see the trend of the effect of financial conditions. Variables research usinf 3 independentvariables namely Quality Audit, Audit Opinion The Previous Year, and Audit Lag as wellas a dependent variable that is Audit Opinion Going Concern. This research used data only manufacturing companyKeywords: Going Concern, The Quality Of The Audit, The Audit Opinion The Previous Year, Audit Lag.
PENGARUH CORPORATE GOVERNANCE, KUALITAS AUDIT DAN PERGANTIAN AUDITOR TERHADAP KONSERVATISME (Studi Empiris “Most Trusted Company Based On Corporate Governance Perception Index” di BEI Tahun 2007-2010) Anindhita Ismawardani, 08.05.52.0085; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

This studys aim is to examine and analyze the effect of corporate governance, audit quality and auditor turnover for the integrity of the financial statements in the "Most Trusted Company Based On Corporate Governance Perception Index" in Indonesia. The integrity of the financial statements is defined as the extent to which the financial statements show a true and fair information. Population taken in this study is a company registered in the selection of "Most Trusted Company Based On Corporate Governance Perception Index" listed on the Indonesia Stock Exchange in 2007-2010. Samples were taken by using purposive sampling, the samples are selected on the basis of compliance with the criteria specified characteristics. Based on the criteria obtained a sample of 52 companies. To test the hypothesis which is proposed in this study ,the data were analyzed using multiple linear regression. The results showed that the variables of corporate governance, audit quality and auditor turnover has no effect on the integrity of the financial statements.Keywords: Corporate Governance, Audit quality, Auditor turnover, Accounting conservatism
PENGARUH INDEPENDENSI MEKANISME CORPORATE GOVERNANCE KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN Siti Musyarofah, 08.05.52.0092; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

Inperforming its duties, the auditor memperlukan confidence in the quality of services rendered to the user. It is important for users of financial statements to look at Public Accounting Firm (KAP) as an independent and competent party, because whether or not will affect the valuable services that have been granted by the KAP to pemakia. If users feel KAP provides a useful and valuable services, then the value of audit or audit quality also improved, so that KAP is required to act with high professionalism. This study aims to analyze the effect of independence, the mechanism of corporate governance and audit quality to the financial reporting integrity.Sample of this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) in the period 2008-2010, in accordance with the criteria set and obtained as many as 41 companies. This study uses multiple linear regression analysis and hypothesis testing using t test were used to analyze the influence of independence, the mechanism of corporate governance and audit quality is partially (individual) for the integrity of financial statements. Survey results revealed the independence and audit quality significantly affect the integrity of financial statements while the corporate governance mechanisms haven significant effect.Keywords: independence, the mechanism of corporate governance, audit quality, the integrity of financial statements
ANALISIS PENGARUH KINERJA KEUANGAN PERBANKAN TERHADAP HARGA SAHAM PERBANKAN TAHUN 2008 – 2010 (Studi Kasus Pada Perusahaan Perbankan Yang Go Publik Di Bursa Efek Indonesia) Ekhsan Anggriawan, 08.05.52.0113; Setyowati, Widhy
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

This study aimed to analyze the influence of the financial performance of the stock price is used perbankan.variabel CAR, RORA, OEOI, EPS, LDR. This research used purposive sampling to select a sample with a sample of 29 Go Publick Banking Company in Indonesia Stock Exchange (IDX) The results of this study indicate that the CAR negative and not significant between the car and the price of the stock, RORA and significant negative effect on stock prices, OEOI significant negative effect on stock prices, EPS positive and significant effect on stock prices, LDR positive and not significant to the stock priceKeywords: STOCK PRICE, CAR, RORA, OEOI, EPS, LDR.
PENGARUH EPS, LDR, DAN ARUS KAS OPERASI TERHADAP HARGA SAHAM EFFECT OF EPS, LDR, AND OPERATING CASH FLOW TO THE STOCK PRICE George Agust Hermianto, 08.05.52.0127; Hersugondo, Hersugondo
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

The purpose of this study to determine the effect of earnings per share (EPS), loan to deposit ratio (LDR), and operating cash flow on stock prices empirically. This study shows the type of causal research and bersiifat replication of previous research with the study population is a company - a company registered BEI during the 2008 to 2010. Elections were conducted with a purposive sampling method and of the 27 companies acquired 24 companies sampled. The data used are secondary data. This study analyzes the relationship between earnings per share (EPS),), loan to deposit ratio (LDR), and operating cash flow to share price. The statistical method used is multiple linear regression to test the classical assumption first. The results of this study indicate that the partial earnings per share (EPS) have a significant effect on stock prices, the partial loan to deposit ratio (LDR) and a significant negative effect on stock prices, and operating cash flow and no significant negative effect on stock prices as well as variables simultaneously both earnings per share (EPS),), loan to deposit ratio (LDR), and operating cash flows have a significant effect on stock prices in companies listed on the Stock Exchange.Keywords: Earnings Per Share, Loan To Deposit Ratio, Current Kas Operasi
PENGARUH LDR, CAR, DAN ROA TERHADAP TINGKAT SUKU BUNGA DEPOSITO BERJANGKA Septian Dwi Rosianto, 08.05.52.0129; Susilowati, Yeye
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 aims to analyze the influence of the Loan to Deposit Ratio (LDR), Capital Adequancy Ratio (CAR), and Return On Assets (ROA) influence on interest rate term deposit At banking company registered in BEI. The population in this research is on the banking company financial reports published by BEI Indonesia during the period 2008-2010. As for the technique of collecting samples in this study by using purposive sampling method that samples taken on the basis of criteria used by the researchers. Samples taken, as many as 10 commercial banks in 2008-2010. Test the hypothesis in this study using multiple linear regression analysis. The results of this research are the coefficients of LDR and CAR shows positive direction, so that will increase the determination of the interest rates of deposits, and showing a negative direction coefficient ROA means rise in ROA will decrease the determination of deposit rates. From this research it can be concluded that based on the results of statistical tests that variable positive effect significantly to LDR determination of deposit rates, variable CAR did not affect significantly to the determination of deposit rates and variable is negative andsignificant influential ROA against the determination of deposit rates.Keywords: Pengaruh LDR, CAR dan ROA terhadap tingkat suku bunga deposito berjangka
PENGARUH SANKSI PERPAJAKAN, PENGETAHUAN PAJAK DAN PERSEPSI WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Wajib Pajak Badan KPP Semarang Tengah II) Hari Candra, 08.05.52.0161; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

This study aims to examine and analyze the effect of tax penalties, tax knowledge, perception of the tax man and the criteria required to adhere to compliance of corporate taxpayers. The population in this study is the Taxpayer who are in KPP Pratama Semarang Tengah II. Sampling method used was a non-probability sampling technique, which is convenience sampling. Samples obtained as many as 103 respondents. The data analysis technique used is multiple linear regression analysis. Based on the results of the tests performed can be seen that the tax penalties, tax knowledge, perception of the tax man and the criteria required to comply with a positive and significant impact on taxpayer compliance body, either partially or simultaneouslyKeywords: tax penalties, tax knowledge, perception of the tax man, and compliance criteria required to comply with corporate taxpayers

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