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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
 224   225   226   227   228 
ANALISIS SISTEM INFORMASI AKUNTANSI ATAS PEMBERIAN KREDIT PADA PD. BPR BKK KABUPATEN PEKALONGAN
Students' Journal of Accounting and Banking Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students' Journal of Accounting and Banking

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Abstract

System aims to give easy credit application process for its customers. This research is a system that analyzes credit accounting informaasi contained in PD. BPR BKK Pekalongan. Data collection methods used in this study were interviews, observation and documentation. The analytical tool used in this study is a flowchart (flowchart) through the procedure images. Ie by evaluating the organizational structure, identify the accounting information system of credit provision, identify existing weaknesses and suggest improvements. Based on the analysis of the data found that the organizational structure of the image depicted is one that can lead to wrong interpretation. To the credit has the task and the dual function which may result in data manipulation and collusion. Documents that are used most of the already printed serial number that its use should be accounted for by the authorities. List Bills Employees should not only be signed by the Treasurer credit alone but by the relevant agencies, Teller and Leadership. Recordation system already uses that generate accrual basis financial statements more reliable, more accurate, comprehensive and relevant for decision making.Keywords: Credit, Accounting Information Systems, Internal Control
ANALISIS PENGARUH PROFITABILITAS DAN FINANCIAL LAVERAGE TERHADAP HARGA SAHAM (Studi Kasus Pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia)
Students' Journal of Accounting and Banking Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to identify and analyze the influence of ROA, NPM, OPM DER, and DR to the stock price on the Food and Beverage companies listed in Indonesia Stock Exchange. The population in this study are all Food and Beverage company whose shares are listed on the Indonesia Stock Exchange (IDX) during the period from 2008 to 2012 as many as 17 companies. While the sample is the entire Food and Beverage company whose shares are listed on the Indonesia Stock Exchange (IDX) during the period from 2008 to 2012 as many as 11 companies. The sampling technique used was purposive sampling. Analysis tools, we choose in this study is multiple linear regression. Based on the partial hypothesis testing, indicating the influence of ROA on stock prices is significant. In the second hypothesis testing between NPM influence on stock prices is not significant. In the third hypothesis testing between OPM influence on stock prices is not significant. In the fourth hypothesis between DER influence on stock prices is not significantly negative. In the fifth hypothesis testing between DR influence on stock prices is not significant. Based on simultaneous hypothesis testing, a significant difference between the variables NPM, ROA, DER, OPM and DR together - equal to the stock price.Keywords: NPM, ROA, DER, OPM, DR and stock price
FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN KANTOR AKUNTAN PUBLIK PADA PERUSAHAAN GO PUBLIC DI INDONESIA TAHUN 2008-2011
Students' Journal of Accounting and Banking Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students' Journal of Accounting and Banking

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Abstract

The main purpose of this research is examining the effects of audit opinion, management changes, KAP size, firm size and financial distress to auditor changes. Some former research about auditor changes show different result each other. Because of that, it is important to do repetitively research to verificate the theory about auditor changes. This research is using data of go public company in Indonesia in the period 2008–2011. The researcher uses purposive sampling and get total sample are 104 research data. The data is examined with logistic regressin in SPSS 19 software to examine the effect of audit opinion, management changes, KAP size, firm size and financial distress to auditor changes. Result of this research show that management changes has significant effect on auditor changes. However management changes has the opposite direction with the research hypothesis that can not support the hypothesis, while other factors like audit opinion, KAP size, firm size and financial distress do not have significant effect on auditor changes. Keywords: Auditor changes, audit opinion, management changes, KAP size, firm size and financial distress
PENGARUH RASIO KEUANGAN TERHADAP KONDISI FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2009-2012
Students' Journal of Accounting and Banking Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students' Journal of Accounting and Banking

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Abstract

The purpose of this study was to determine the variables that can explain the prediction of financial distress at the manufacturing company. This research was conducted to test the hypothesis (hypotheses testing) the proposed research, where variables current ratio, cash ratio, quick ratio, ROA, ROE, GPM, NPM, ToTA, ToTE, LdTE, SG, TATo, WCTo, dan iNTo to explain the financial distress condition on manufacturing companies. There are from 116 listed manufacturing firms in Indonesia Stock Exchange (IDX). Period of analysis is 2009-2012. The sample consists of 116 manufacturing firms were split into two 63the condition of financial distress for companies that are experiencing financial distress and 53 financial distress condition for companies that are experiencing non distress. The statistical methods used to test the hypothesis is logistic regression analysis and methods of sampling used is purposive sampling. Result financial ratios a significance affect on financial distress, such ratio is ROA. Then  current ratio, cash ratio, quick ratio, ROA, ROE, GPM, NPM, ToTA, ToTE, LdTE, SG, TATo, WCTo, dan iNTo not significance on financial distress. Keywords: financial distress, financial ratio, and logistic regression
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI TINGKAT PENERIMAAN PAJAK PENGHASILAN (Studi Kasus pada Kantor Pelayanan Pajak Pratama Wajib Pajak Orang Priba Di Kota Semarang Tahun 2012-2013)
Students' Journal of Accounting and Banking Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to analyze the factors that affect the level of income tax revenue the individual tax payer. The data used in this study is the data on the Primary Tax Office in the city of Semarang year 2012-2013 with a total sample of 110 data collection method used is to use secondary data. Data were analyzed using multiple linear regression. The results showed that the tax collection letters and letter Forced Tax positive and significant effecton the level ofincome tax revenue. While the extensification Number of Tax payers and Tax and no significant positive effecton income tax revenue. Keywords: Number of individual taxpayer, extensification Tax, Tax Collection Letter, Letter of Acceptance Levels Forced Tax and Income Tax
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI PADA KANTOR PELAYANAN PAJAK SEMARANG TIMUR)
Students' Journal of Accounting and Banking Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
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Abstract

The research have purpose analysis test factors regard’s compliance personal taxpayer. Research responders that is personal taxpayer area East Semarang district and North Semarang distric. On the research using independent variable which is, administration system modernizations, taxes science, ministering quality, taxes motivation and administration sanction. Justified sampling method using a method non probality sampling with purposive sampling technique. The data using is primary data complement to have questioner from of 118 questioner publish. The research using double regret analysis to Hypothesis Test. The research output has indicated modernization administration system variable, taxes science, and ministering quality regard positive and not significance, but taxes motivation variable and administration sanction regard positive and significance to be regard’s compliance personal taxpayer.Keywords: modernization administration system, taxes science, ministering quality, taxes motivation, administration sanction, regard’s compliance personal taxpayer
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT SUKU BUNGA DEPOSITO BERJANGKA BANK UMUM NASIONAL YANG TERDAFTAR DI BEI PERIODE 2010-2012
Students' Journal of Accounting and Banking Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
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Abstract

The purpose of this research is to emperically study effect of inflation, CAR, LDR, and ROA effect on the rate time deposits. The population of this research is all the financial data of listed companies on the Stock Exchange during 2010-2012. The sampling method used in this study is purposive sampling method. The sample used in this study were 27 banking companies listed on the Stock Exchange in the period 2010-2012. The data used are secondary data from ICMD. The analysis technique used is multiple linear regression. Based on the calculation results of the t test was performed, negative effect on the inflation rate time deposits and ROA negatively affect the interest rates on time deposits. While the CAR and LDR does not affect the interest rates on time deposits.Keywords: Inflation, CAR, LDR, ROA, interest rates on time deposits
PENGARUH DEBT DEFAULT, KUALITAS AUDIT, KONDISI KEUANGAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN
Students' Journal of Accounting and Banking Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
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Abstract

The purpose of this study was to examine the effect of debt default, audit quality, financial condition, company’s growth on going concern audit opinion. Population and sample in this study is manufacturing companies listed in Indonesia Stock Exchange (IDX) the period of 2009 to 2012 with a sample of 41 manufacturing companies. The sample with purposive sampling technique. The Method of analysis used in this study is logistic regression. The results of this research showed debt default affected significance with audit opinion going concern than audit quality, financial condition, company’s growth variable not affected significance with audit opinion going concern.Keywords: debt default, audit quality, financial condition, company’s growth, going concern opinion
ANALISIS PENGARUH PERTUMBUHAN PERUSAHAAN, KUALITAS AUDIT, OPINION SHOPPING, DAN KONDISI KEUANGAN PERUSAHAAN TERHADAP KEMUNGKINAN PENERIMAAN OPINI AUDIT GOING CONCERN
Students' Journal of Accounting and Banking Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students' Journal of Accounting and Banking

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Abstract

The existence of the entity must maintain the viability of these entities from the crisis that hit the world economy globalization. Bankruptcy experienced by an entity can be seen from the financial statements. Consideration of an auditor in expressing an opinion on the financial statements. This research is purposed to analyze the effect of company growth, audit quality, opinion shopping, and financial condition towards audit going concern opinion. Sample of this research are the companies that listed on BEI on the years 2009-2011. Data used are secondary data and data technique is logistic regression. Based on the result we can conclude that company growth, Audit quality, Opinion shopping, Financial condition do not have significant effect toward audit going concern opinion.Keywords: company growth, audit quality, opinion shopping, and financial condition, audit going concern opinion
PENGARUH PENAGIHAN PAJAK, KUALITAS PENETAPAN PAJAK, DAN KEPATUHAN WAJIB PAJAK TERHADAP PENCAIRAN TUNGGAKAN PAJAK (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Semarang Timur)
Students' Journal of Accounting and Banking Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
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Abstract

This research purpose to analyze the factors that affect the disbursement of tax arreaars. The variables used in this study are tax collection, tax assessment quality, and tax compliance by taking the object of research in KPP Pratama Semarang Timur. The research method used is a quantitative method using secondary data. The study involved a sample as many corporate taxpayers and individual taxpayers who have tax arrears during the period 2010-2012. Analysis of the data using a normality test, multicollinearity, heteroscedasticity test, autocorrelation test, multiple linear regression, R2 test, F test, and T test. Data calculations performed using SPSS version 19.0 for windows. The results showed that the tax collection with a reprimand letter and force letter no positive effect on corporate disbursement tax. The tax collection with a reprimand letter give positive effect while force letter no positive effect on individual disbursement tax. Tax assessment quality give no positive effect on corporate and individual disbursement tax. Tax compliance give possitive effect on corporate and individual disbursement tax.Keywords: tax collection, tax assessment quality, tax compliance, disbursement of tax

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