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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
 216   217   218   219   220 
PENGARUH TEKANAN KETAATAN DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT DENGAN PENGALAMAN AUDITOR SEBAGAI VARIABEL MODERATING
Students' Journal of Accounting and Banking Vol 3 No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to examine and analyze the effect of obedience pressure and task complexity on audit judgment with auditor experience as a consideration to determine how much influence obedience pressure and task complexity on audit judgment. The population in this study was the auditors who work on a public accounting firm in the city of Semarang. Sample selection method used was purposive sampling with a total of 52 questionnaires that can be processed. The data analysis technique used is multiple linear regression analysis. Based on the results of tests performed can be seen that obedience pressure, task complexity and experience of the auditor's positive effect on audit judgment. Moderate the influence of auditor experience stress adherence to audit judgment made​​. Auditor experience does not moderate the effect of obedience pressure on audit judgment made.Keywords: obedience pressure, task complexity, experience of auditors and audit judgment  
PENGARUH PENDAPATAN ASLI DAERAH, BELANJA PEMERINTAH DAN TENAGA KERJA TERHADAP PERTUMBUHAN EKONOMI (PDRB) KAB DAN KOTA DI JAWA TENGAH
Students' Journal of Accounting and Banking Vol 3 No 1 (2014): vol. 3 no. 1 edisi april 2014
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Abstract

This study examined the effect of revenue on the Sar (PAD), Government Expenditure and Employment to GDP district and city in Central Java. The population in this study is a county and cities in Central Java. The sample in this study was done by using census. Census sampling technique is, the entire population in this study serve as the research sample.  Thus, the samples in this study were 35 districts / cities in Central Java.Based results indicate that the original income has a significant effect on GDP, Government Spending Levels have no significant influence on the direction of GDP, royal power has no significant influence on the direction of GDP. Local revenues, Government spending and labor together have an influence on GDP.Keywords: PAD, Government Spending, Employment, GDP 
ANALISIS HUBUNGAN ANTARA EKSTENSIFIKASI WAJIB PAJAK, SURAT SETORAN PAJAK DAN KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK
Students' Journal of Accounting and Banking Vol 3 No 1 (2014): vol. 3 no. 1 edisi april 2014
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To conduct a sweep or extending and improving taxpayer compliance taxpayer in delivering or reporting the amount of tax owed ​​to the Tax Payment ( SSP ) . Is one activity that is a source of tax revenue that is very important in supporting the smooth running of national development . The research objective to be achieved is to determine how the relationship of the Taxpayer Number , Tax Payment ( SSP ) , and the tax compliance of Income Tax in the Tax Office Primary Candisari Semarang. The population in this study is the individual taxpayer who carries on business and free work in 2009 - 2012 in Semarang Candisari STO , using time series data . Time series data in the form of monthly data taken directly from the data source . While the sample was selected using purposive sampling technique that samples the criteria obedient taxpayer ( in the timely delivery of tax payable by the taxpayer ) in Semarang STO Candisari during the period from 2009 to 2012 on a monthly basis . Taxpayers dutifully used as research data is Effective Taxpayers in 2009-2012 . Data used in the form of secondary data obtained from that source Taxation Information ( SPI ) , Section of Taxation Administration ( TUP ) , SIP place Integrated Services , SIP web Directorate General of Taxation . Data analysis methods used were correlation analysis and hypothesis testing using Pearson Product Moment Correlation.These results indicate that the results of the hypothesis is rejected , which means the taxpayer has a number of relationships with existing tax revenue due to the linearity relationship between the amount of the taxpayer of Revenue . While the second hypothesis is accepted , which means the Tax Payment has relationships with existing tax revenue due to the linearity relationship between the Tax Payment Receipts Tax . The results of the third hypothesis is rejected , which means the Taxpayer Compliance with Tax Filing relationship because there is the linearity of the relationship between the Taxpayer Compliance with Tax Filing.Keywords: Extensification Taxpayers, Tax Payment, Taxpayer Compliance and Tax Filing
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEBERHASILAN PENERIMAAN PAJAK BUMI DAN BANGUNAN (STUDI KASUS PADA SEMARANG TENGAH)
Students' Journal of Accounting and Banking Vol 3 No 1 (2014): vol. 3 no. 1 edisi april 2014
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The purpose of this research is to analyze about the awareness of paying taxes, understanding of the taxpayer, the taxpayer's attitude, on the priorities development of the Government, the ability of taxpayers to the tax collection system, the success of the tax revenue. This research was carried out at the Tax Services Office in Semarang.The population in this study is mandatory taxes earth building in Semarang Regional Tax Office amid taxpayer numbering 6,890, while the sample in the study is the taxpayer who pays taxes earth building, the sampling method used is random sampling and obtaining samples of 100 samples are required tax, then tested with multiple regression.The results obtained in this research is in the consciousness of the taxpayer, the taxpayer's understanding, the attitude of the taxpayer on priorities construction of the Government, the ability of the taxpayer, the tax collection system is very positive effect on the success of the tax revenue.Keywords: awareness of the taxpayer, the taxpayer's understanding, the attitude of the taxpayer against the Government's development priorities, the ability of the taxpayer, voting systems, and the success of Earth and building tax receipt
PENGARUH DEBT TO EQUITY RATIO, RETURN ON ASSET, DAN TOTAL ASSET TURNOVER TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009 - 2011
Students' Journal of Accounting and Banking Vol 3 No 1 (2014): vol. 3 no. 1 edisi april 2014
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This study aimed to examine the effect of Debt To Equity Ratio, Return on Assets, and Total Assets Turnover on Stock Price at a manufacturing company in BEI period 2009-2011. The population used in this study is a manufacturing company that is going public for 3 years from the year 2009 to 2011. The samples selected by purposive sampling obtained 93 issuers. The method of analysis used in this study is that by using multiple linear regression method, requies normality test, the classical assumption examination which consist of multicollinearity test, heteroscedasticity test, and autocorrelation test and strength test models consisting of: coefficient of determination test and F test. Hypothesis testing using t-statistic. The results of this study indicate that Debt To Equity Ratio is significant positive effect, Return on Assets is significant positive effect on stock price. While the Total Asset Turnover is significant positive effect on stock price.Keywords: Debt To Equity Ratio, Return On Asset, Total Assets Turnover, Stock Price
PENGARUH PERUBAHAN TARIF PAJAK PENGHASILAN WAJIB PAJAK DAN KARAKTERISTIK PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2007 – 2011
Students' Journal of Accounting and Banking Vol 3 No 1 (2014): vol. 3 no. 1 edisi april 2014
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This study aims to examine the changes in marginal tax rate, non Debt Not shild ( NDTS ), profitability ( ROA ), liquidity, and firm size ( Size ) as the independent variables on capital structure. Optimal capital structure policy is the fine balance between risk and return, which in turn will maximize the value of the company. The population in this study is a company listed on the Indonesia Stock Exchange ( IDX ) non- financial sector in the years 2007-2011. The sample used researchers used purposive sampling to sample as many as 65 companies. The company's data and then tested using multiple regression analysis. These results indicate that non- debt tax shild, and the size of the company and a significant positive effect on capital structure. While changes in tax rates have a small profit, profitability and liquidity significantly and negatively related to capital structure.Keywords: capital structure, tax rates, Tax Debt Non shild, Profitability, Liquidity, size of the company
FAKTOR-FAKTOR YANG MEMPENGARUHI PENYALURAN KREDIT (Studi Pada Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2012)
Students' Journal of Accounting and Banking Vol 3 No 1 (2014): vol. 3 no. 1 edisi april 2014
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This study analyzes the factors that affect credit of Non performing Loan (NPL), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio(LDR), and Return On Assets (ROA). The data used in this study are listed banking companies in Indonesia Stock Exchange 2010-2012. These samples were selected using a method purposing sampling with a sample size of data 78. The method used in this study of multiple linear regression analysis to test the hypothesis that the t test and F test. Before using multiple regression analysis, performed classical assumption first. Based on the research, it can be conclude that NPL has negative and no significant effect on Credit, CAR has negative and significant effect on Credit, LDR has positive and no significant effect on Credit, and ROA has negative and significant effect on Credit. Simoultaneously there is a significant effect between NPL, CAR, LDR, and ROA to the volume of loans.Keywords: NPL, CAR, LDR, ROA, Credit
ANALISIS FAKTOR-FAKTOR FUNDAMENTAL PERUSAHAAN YANG MEMPENGARUHI HARGA SAHAM (Studi Kasus Pada Perusahaan LQ45 Yang Terdaftar Di BEI Periode 2009-2011)
Students' Journal of Accounting and Banking Vol 3 No 1 (2014): vol. 3 no. 1 edisi april 2014
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This research aim to to know the influence Earning Per Share ( EPS), Return On Equity ( ROE), Net Profit Margin ( NPM), and Current Ratio (CR) either through parsial and simultan to share price at company Indeks LQ45 which enlisted in BEI. Period of research started from year of 2009-2011 ( 3 year). Method analyse the data use the assumption test classical, analyse regresi doubled and examination of hypothesis. Research result indicate that the variable Earning Per Share (EPS) and Return On Equity (ROE) have an effect on to share price parsially is while Net Profit Margin (NPM) and Current Ratio (CR) don't have an effect on to share price. To the finance ratio consisting of EPS, ROE, NPM, ROE, and CR influential togetherly to share price is in the year 2009-2011.Keywords: Share Price, Earning Per Share (EPS), Return On Equity (ROE), Net Profit Margin (NPM), and Current Ratio (CR)
PENGARUH KUALITAS AUDIT TERHADAP LOYALITAS KLIEN DENGAN MEDIATOR KEPUASAN KLIEN
Students' Journal of Accounting and Banking Vol 3 No 1 (2014): vol. 3 no. 1 edisi april 2014
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The purpose of this study was to prove the hypothesis proposed and analyzed. The hypothesis is made concerning the effect of audit quality on client loyalty client satisfaction with the mediator. This research method uses object and obtained 38 BPR in Semarang, Tegal and Ungaran. Purposive sampling method used in data collection and analyzes were performed using SPSS 16. Responsiveness of audit quality dimensions and experiences have a direct impact on client loyalty. The results of this study, the dimensions of quality audits of responsiveness and experience have an influence on client loyalty. However, audit quality has no effect on client satisfaction.Keywords: Audit Quality, Client Satisfaction, Client Loyalty
ANALISIS AKTIVA PAJAK TANGGUHAN DAN DISCRETIONARY ACCRUAL SEBAGAI PREDIKTOR MANAJEMEN LABA
Students' Journal of Accounting and Banking Vol 3 No 1 (2014): vol. 3 no. 1 edisi april 2014
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The purpose of this study was to test the effect of deferred tax assets and discretionary accruals to the prediction of earnings manangement in perspective of agency theory and information asymmetry. The population in this study is manufacturing companies listed on the BEI (Bursa Efek Indonesia) with the observation period in 2010-2012. Sampling was purposive sampling method and the number of samples used as many as 52 observations. The analytical tool used is logistic regression. The result is the deferred tax assets have no significant effect, while discretionary accruals have a significant influence on the predictors of earnings management. This suggests that the use of discretionary accruals as earnings management prediction still valid.Keywords: Earnings management, deferred tax assets and discretionary accruals

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