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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
 229   230   231   232   233 
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN MEMBAYAR PAJAK PADA WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS
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 to showed factors that affect enforcement for paying taxes. As these factors is realization of  tax paying, awareness of tax paying, knowlodge and understanding of tax regulations, a good perception of the effectiveness taxation system, and the confidence level of the government system and law. The sampling method used random sampling. Relationship and influence between variable is described by using multiple regression analysis. The hypothesis test showed that the awareness of tax paying, knowlodge and understanding of tax regulations, a good perception of the effectiveness of taxation system significant positive effect of enforcement for paying taxes. While the confidance level of the government system and law are not significant to enforcement for paying taxes.Keywords: Enforcement for Paying Taxes, Awareness of Tax Paying, Knowlodge and Understanding of Tax Regulations, A Good Perception of The Effectiveness of Taxation System, The Confidence Level of The Government System and Law  
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT JUDGMENT (Studi Kasus Pada Pemeriksa BPK Perwakilan Provinsi Jawa Tengah)
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 the influence of experience on audit, audit expertise, understanding of the code of ethics, the complexity of the task, obedience pressure and time budget pressure on audit judgment on BPK Representatives of the Province of Central Java. The population of this research are all auditor who have followed Education and Training of Financial Possion of Auditor and 2 years minimal job experience as auditor on BPK. Sampling was counducted using a purposive sampling method and total of  samples is 95 respondens. Primary data collection method used is multiple regresion model. The results showed that the skills audit significant positive effect on audit judgment, understanding the code of ethics is not a significant positive effect on audit judgment. Pressure and time budget pressure obedience significant negative effect on audit judgment. while the complexity of the task of auditing experience and significant negative effect on audit judgment.Keywords: Audit Experience, Audit Expertise, Ethics Orientation, Task Complexity, Obedience Pressure, Time Budget Pressure, Audit Judgment
PENGARUH PERGANTIAN MANAJEMEN, UKURAN PERUSAHAAN, UKURAN KAP, DAN OPINI AUDITOR TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK
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 investigates the effect of management change, firn size, KAP size, and the auditor's opinion to auditor changes. This research was conducted in the Indonesia Stock Exchange using manufacturing companies that have gone public. The sampling method is using purposive sampling with the research period 2012-2013. It was acquired 98 companies for sample of each year with the total testing sample are 196 companies (2 years). Hypothesis testing is done by logistic regression method. The results showed that management changes , firm size, KAP size, and the auditor's opinion do not affec to auditor changes.Keywords: Auditor Changes, Management Changes, Firm Size, KAP Size, and Auditor's Opinion
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KINERJA KEUANGAN BANK UMUM YANG TERDAFTAR DI BEI
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

The purpose of this reseach is to examine influence of Loan to Deposit Ratio, Earning Assets Quality, Good Corporate Governance, Net Interest Margin, Operating Expense to Operating Income, Capital Adequacy Ratio, Company Size, and BI Rate through Return On Assets of public banking listed at Indonesian Stock Exchange during 2011-2013. Population of this research are Commercial Bank that registered in Indonesian Stock Exchange from 2011 till 2013. Data on this research are coming from Indonesian Stock Exchange (BEI) and Financial Services Authority of Indonesia (OJK). Sample are choosen by purposive sampling method at least 27 company. Data’s test technique by using multiple linear regression analyze. The results showed that the Good Corporate Governance and Net Interest Marginhas a positive effect on Return On Assets. Operating Expenses to Operating Income and Company Size negatively effect the Return On Assets. While the Loan to Deposit Ratio, Earning Assets Quality, Capital Adequacy Ratio, and BI Rate has no effect on Return On Assets. Keywords: Loan to Deposit Ratio, Earning Assets Quality, Good Corporate Governance, Net Interest Margin, Operating Expense to Operating Income, Capital Adequacy Ratio, Company Size, and BI Rate Through Return On Assets
PENGARUH TINGKAT KESEHATAN BANK BERDASARKAN METODE RGEC TERHADAP RETURN SAHAM PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA 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 aims to analyze and test the effect of the bank based methods rgec on stock returns in the banking company on the stock exchange Indonesia 2010-2013. The population in this study is a banking company that is listed on the stock exchange Indonesia 2010-2013. The sampling technique using purposive sampling method. Hypothesis testing using multiple linear regression analysis with the Statistical Product and Service Solutions. Hypothesis testing results prove that the credit risk and liquidity risk significant negative effect on stock returns. Market risk and earning is not a significant positive effect on stock returns. Good corporate governance and capital is not a significant negative effecton stock returns.Keywords: Credit Risk, Liquidity Risk, Market Risk, Corporate Governance, Earnings, and Capital, Stock Returns
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN MODAL INTELEKTUAL (Studi Pada Perusahaan Go Public Yang Tergabung Dalam Indeks LQ45 Tahun 2011 Sampai 2012)
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 effect of firm characteristics on the level of intellectual capital disclosure. This analysis uses the independent variable is the size of the company, profitability, leverage, business age, ownership structure, independent and dependent variable level of disclosure of intellectual capital. The sample used is secondary data from the Indonesia Stock Exchange ( IDX ) that the Annual Report of listed companies in LQ45 and listing in 2011 and 2012 in IDX . Samples were taken by purposive sampling method , and who meet the criteria for sample selection. The samples are 59 companies. The results of the analysis is based on the use of all the independent variables indicate that the size of the company have a significant effect on the disclosure of intellectual capital , while profitability , leverage , listing age , ownership structure , and independent commissioner had no significant effect on the disclosure of intellectual capital.Keywords: Intellectual Capital Disclosures, Firm Size, Profitability, Leverage, Listing Age, Ownership Structure, and Independent Commissioner
PENGARUH KESADARAN WAJIB PAJAK, PELAYANAN FISKUS, MOTIVASI, PENGETAHUAN WAJIB PAJAK, SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN KEGIATAN USAHA DAN PEKERJAAN BEBAS (Studi Di Wilayah KPP Pratama Semarang Candisari)
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 examine and analyze the influence of taxpayer awareness, service tax authorities, motivas, knowledge of taxpayers and tax Sansi to compliance individual taxpayers who do business activity and work freely. The population in this study is mandatory individual conducting business and independent activities reported in the notification letter SPT Tax Office Pratma Candisari Semarang. Source of data in this study using primary data source of a questionnaire distributed to 80 respondents. The samples in this study is done by using convenience sampling technique based incidentally anyone who met with researchers, if respondent that incidentally found suitable as a source of data. Based on the results of tests performed can be seen that the awareness of taxpayers and tax penalties and significant positive effect on tax compliance private persons conducting business and work freely. As for the service tax authorities, motivation and knowledge taxpayers a significant negative effect on tax compliance private person who did business activity and work freely.Keywords: Awareness of The Taxpayer, The Service Tax Authorities, Motivation, Knowledge of The Taxpayer, The Tax Penalties and Compliance Individual Taxpayer
PENGARUH KARAKTERISTIK INTERNAL DAN EKSTERNAL PERILAKU PROFESIONALISME AUDITOR TERHADAP PREMATURE SIGN OFF (STUDI EMPIRIS PADA BPK-RI REGIONAL JAWA TENGAH)
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 examines the effect of time pressure, audit risk, materiality, locus of control, and professional commitment to the premature sign off. This research was conducted at the BPK-RI Regional Jawa Tengah. The sampling method using convenience sampling, and acquired 75 respondents. Influence the relationship between variables described by multiple regression analysis method. The results showed that there were significant differences on the order of priority audit procedures. Variable audit risk and locus of control have significant positive effect on premature sign off, and variable materiality and professional commitment have significant negative effect on premature sign off. While time pressure has no significant effect on premature sign off.Keywords: Time Pressure, Audit Risk, Materiality, Locus of Control, Professional Commitment and Premature Sign Off
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT UNDERPRICING SAHAM PERDANA (Studi Kasus Pada Perusahaan Yang Melakukan IPO di BEI)
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 examine and analyze the effect of underwriter reputation, return on assets, financial leverage, firm age, firm size, and earning per share on underpricing primeir stock of companies that have an Initial Public Offering on the Indonesia Stock Exchange. The study population were all listed companies on the Indonesia Stock Exchange and do an Initial Public Offering in the year of 2010 until 2013 as many as 100 companies, while the samples qualified as many as 73 companies. Based on the result of the study can be summarized as follows: (1) underwriter reputation have significant negative effect to underpricing, (2) return on assets have significant negative effect to underpricing, (3) financial leverage have not significant negative effect to underpricing, (4) firm age have not significant negative effect to underpricing, (5) firm size have significant negative effect to underpricing and (6) earning per share have not significant negative effect to underpricing.Keywords: Underpricing, Initial Public Offering, Underwriter Reputation, Return On Assets, Financial Leverage, Firm Age, Firm Size and Earning Per Share
PENGARUH KUALITAS PENETAPAN PAJAK DAN PENAGIHAN PAJAK AKTIF TERHADAP PENCAIRAN TUNGGAKAN PAJAK (Studi Kasus KPP Pratama Semarang Selatan Dan KPP Pratama Semarang Timur)
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

The study examines the effect of tax determination quality, tax collection with reprimand letter and force letter on Disbursement Tax Arrears. This research was conducted at the KPP Pratama Semarang Selatan and KPP Pratama Semarang Timur. The sampling method used purposive sampling with the observation period 2011 to 2013. Relationship and (or) influence between variableis described by using multiple regression analysis. The result showed that the tax determination quality has positive effect and significant to the Disbursement Tax Arrears. Whereas the tax collection with reprimand letter and force letter had no significant on Disbursement Tax Arrears.Keyword: Tax Determination Quality, Tax Collection, Reprimand Letter, Force Letter, and Disbursement Tax Arrears

Page 231 of 242 | Total Record : 2418

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