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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
 228   229   230   231   232 
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP EFFECTIVE TAX RATE PADA PERUSAHAAN WHOLESALE AND RETAIL YANG TERDAFTAR DI BURSA EFEK INDONESIA
Students' Journal of Accounting and Banking Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to determine Size, Profitability, Leverage, Capital Intensity Ratio, Inventory Intensity and Independent Commissioner of Effective Tax Rate Wholesale and Retail Trade companies listed on the Indonesia Stock Exchange. Population in this study are Wholesale and Retail companies listed on the Indonesia Stock Exchange. Sampling methods using purposive sampling period from 2010 to 2013. Tools of analysis used Multiple Regression Analysis to explain the related between variabels influence. The results showed that Size have negative not significant , Profitability have negative significant , Leverage have negative significant, Capital Intensity Ratio have negative significant, Inventory Intensity have positive significant, and Independent Commissioner have positif not significant to Effective Tax Rate. Keywords: Size, Profitability, Leverage, Capital Intensity Ratio, Inventory Inensity,  Independent Commissioner and Effective Tax Rate
FAKTOR-FAKTOR YANG MEMPENGARUHI CAPITAL EXPENDITURE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2013
Students' Journal of Accounting and Banking Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study was conducted to examine the effect insider ownership, investment opportunity , internal cash flow, and size of the capital expenditure. The populations of this study is manufacturing companies which are listed in Indonesia Stock Exchanged during 2010-2013. The purposive sampling was used in this study. The writer has selected 19 manufacturing companies as sample in this study. The writer used multiple linear regression analyse and using t-test to analyse, the significant level of the test covering normality test, multicollibearity, heteroscedasticity test and autocorrealation test. The result of the study can be concluded that the investment opportunity and size of the company have a positive effects on capital expenditure. While internal cash flow and insider ownership negatively effects capital expenditure. For furtner research , writer is recommended to examine all companies listed on the Indonesian  stock exchange, not only manufacturing compaies alone but to all companies.Keywords: Capital Expenditure, Insider Ownership, Invesment Opportunity, Internal Cash Flow, Size
ANALISIS FAKTOR PAJAK DAN NON PAJAK TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Students' Journal of Accounting and Banking Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to analyze  tax factors and non tax factors that influence debt policy at manufacture company listed in the Indonesian Stock Exchange. The tax  factors in this study are taxes rate and earnings after taxes. And the non tax factors are operating leverages, sales growth, and  firms size. Period of research started from year of 2010-2013. This study used  purposive sampling method. The data analysis techniques used multiple linier regresion analysis. The results showed that  taxes rate has positive influence but not significant toward debt policy, Earning after taxes has negative influence and significant toward debt policy, Operating leverages has negative influence but not significant toward debt polict. While sales growth and firms size have positive influence  and significant toward debt policy.Keywords: Debt Policy, Taxes, Earning After Taxes, Operating Leverages, Sales Growth, and Firms Size
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN
Students' Journal of Accounting and Banking Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to transform and analyze the influence of the size of the board of directors, board of commissioner size, debt to equity and the size of the company to company performance in the manufacturing sector companies listed on the Indonesia Stock Exchange. In this study, researchers used a population yag manufacturing companies listed on the Stock Exchange during 2011-2013. The method used is purposive sampling method. Test equipment in this study using multiple linear regression, partial test (t test) and a simultaneous test of f (f test). The results of this study are the size of the board of directors of a significant positive effect on the performance of the company, board of commissioner size is not a significant negative impact corporate performance, debt to equity significant negative effect on the performance of the company and the size of the company significant negative effect on the performance of the company.Keywords: Board of Directors Size, Board of Commissioner Size, Debt To Equity, Firm Size and Firm Performance
ANALISIS PERKEMBANGAN, KONTRIBUSI DAN EFEKTIVITAS PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN KUDUS
Students' Journal of Accounting and Banking Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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Abstract

The purpose of this study is to analyze the growth of the District Revenue Holy, analyzes the development of local taxes Holy District, analyze the effectiveness of the realization of the original income of the filing of the target area Kudus years 2009-2013, analyze the effectiveness of local tax revenue to the revenue target blood Kudus years 2009-2013, analyzing the contribution of local taxes to Revenue Holy District, analyze each type of local taxes to local taxes, analyzing government policies and constraints in improving the original income. Data analysis method used is a quantitative method of research procedures which produce descriptive ie by comparing the regulations that apply to the implementation and management of the Department of Revenue in Regional District. Holy of years from 2009 to 2013. The results of the analysis of the development of the Holy Revenue District in 2009-2013 on average increased by 14.99%, the development of the local tax Kudus year on average from 2009 to 2013 increased by 33.97%, the effectiveness of local Revenue to the filing of the target area Kudus years 2009-2013 the average by 103.54% (very effective), the effectiveness of local tax revenue to the revenue target area Kudus year on average from 2009 to 2013 amounted to 109.60 % (very effective), the contribution of local taxes to Revenue District Holy year on average from 2009 to 2013 amounted to 30.50%, the contribution to the local tax perjenis smallest local taxes on average by 0.36% and the largest average 67.69, government policies and constraints Holy District local Revenue to improve the socializing Revenue to local taxpayers regarding local regulations relating to the provision of local taxes, the constraints faced by local government in improving the local tax Holy is the lack of information related to the local tax , efforts to generate revenues, which increased its revenues Holy regency field of tax and retribution areas, the results are separated areas of wealth management, other legitimate income, to explore the potential of the area, both with optimal utilization of the available resources and find the source another untapped revenues through intensive data collection. Keywords: Local Taxes, Local Revenue
PENGARUH PEMAHAMAN PERATURAN PAJAK DAN PELAYANAN APARAT PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERASI (Studi Kasus Pada UMKM Yang Terdaftar Di KPP Pratama Demak)
Students' Journal of Accounting and Banking Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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Abstract

The purpose of this study re-write the understanding of the tax laws and officials tax service on taxpayer compliance with risk prefernces as a moderating variable. The population in this research in taxpayer MSMEs listed in KPP Pratama Demak. The sampling tehnique was convenience sampling method which produced a sample of 88 MSMEs. The analysis methode that used in study is a multiple linier regression analysis. The results showed that an understanding of the tax law and officials tax service have positif significant effect on taxpayer compliance MSMEs partially in Demak residence. The risk preferences cannot the relationship between the understanding of the tax laws with tax compliance and the relationship between officials tax service with tax compliance.Keywords: The Understanding of The Tax Laws, Officials Tax Service, Taxpayer Compliance, Risk Preferences
ANALISIS PERBEDAAN PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH PADA KABUPATEN LAMANDAU DAN KABUPATEN SUKAMARA DI KALIMANTAN TENGAH
Students' Journal of Accounting and Banking Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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Abstract

This study aimed to analyze the differences in local tax revenues and levies to the original income between Lamandau District with Sukamara in Central Kalimantan from 2008-2012. Data analysis method used is quantitative descriptive analysis and trend analysis in percentage to measure the contribution and effectiveness of local taxes and levies and using different test methods Mann-Whitney test to determine differences in local tax revenues and levies between Lamandau District with Sukamara. Results of research conducted showed that there were no differences between the local tax revenue and Sukamara Lamandau District. But there are differences in local tax perjenis especially hotel tax, restaurant tax and entertainment tax between Lamandau District with Sukamara where tax revenue in the District Lamandau higher than Sukamara, while tax receipts restaurants and entertainment tax Sukamara higher than Lamandau District andnot there acceptance of differences between district levies Lamandau with Sukamara, but there are differences in revenue, especially levy local business service between Lamandau District with Sukamara where acceptance Sukamara higher than Lamandau District.Keywords: Local Taxes, Levies Regional, Local Revenue
PENGARUH STRUKTUR AKTIVA, PROFITABILITAS, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN, DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia)
Students' Journal of Accounting and Banking Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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Abstract

This study aims to identify and analyze the influence of the structure of assets, profitability, company size, sales growth, and business risk to the capital structure of the manufacturing companies listed in Indonesia Stock Exchange. The sampling method used purposive sampling to study the year 2011 up to 2013. Based on these criteria, obtained a sample of 207 companies. However, in this sample there are outliers that should be excluded from the sample, as many as eleven companies. This, the final number of samples that can be observed as many as 196 companies. Influence the relationship between variables and is described by using multiple linear regression analysis. The results of this study indicate that the asset structure, the size of the company, sales growth, significant positive effect on the capital structure, and profitability of significant negative effect on the capital structure. While the business risk doesn’t effect the capital strukture.Keywords: Capital Structure, Asset Structure, Profitability, Company Size, Sales Growth, and Business Risks
PENGARUH KARAKTER EKSEKUTIF, KARAKTERISTIK PERUSAHAAN, DAN DIMENSI TATA KELOLA YANG BAIK TERHADAP TAX AVOIDANCE DI BURSA EFEK INDONESIA (Pada Perusahaan Manufaktur Tahun 2011-2013)
Students' Journal of Accounting and Banking Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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Abstract

The purpose of this study was to analyze the influence of corporate risk, size, leverage, sales growth, nol, multinational company, institutional ownership, the proportion of independent board, quality audit, the comite audit on the tax avoidance. The population of this research is manufacturing companies listed in Indonesian Stock Exchange in 2011-2013. The sampling technique used purposive sampling. Researchers used multiple regression to determine the relationship between these variables. The results showed that 47,6% of independent ability in explaining tax avoidance. Quality audits significant positive effect on tax avoidance. Corporate risk, leverage, nol and proportion of independent board significant negative effect on tax avoidance. While the size of the company, sales growth, multinational company, institutional ownership and audit committee has no effect on tax avoidance.Keywords: Risk, Size, Leverage, Sales Growth, NOL, Multinational Company, Institutional Ownership, The Proportion of Independent Board, Quality Audit, Audit Committee, Tax Avoidance
PENGARUH DEWAN KOMISARIS, PERTUMBUHAN, PENDANAAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PEMILIHAN AUDITOR EKSTERNAL
Students' Journal of Accounting and Banking Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students' Journal of Accounting and Banking

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Abstract

This research is to test and analyze the effect of Board of Commissioners, the company growth, the external financing of the election, the institusional ownership and the effectiveness of Audit Comittee for external auditors on the manufacturing companies that go public in Indonesia.The population in this reseacrh are companies that includes in the manufacturing sector which is registered in the Indonesian Stock Exchange (BEI) in 2011-2013. As many as 101 companies selected sample with using purposive sampling technique. The analysis technique using logistic regression.The research results showed that BOC significant effect on the selection of the external auditor quality. While the company growth, external financing, the institusional ownership and effectiveness of Audit Comittee are not significant influence to selection of the external auditor.Keywords: Board of Commissioners, Company Growth, External Financing, Institusional Ownership, Effectiveness of Audit Comittee, Selection of External Auditors

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