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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
 230   231   232   233   234 
PENGARUH AUDIT TENURE, UKURAN KANTOR AKUNTAN PUBLIK, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2011-2013
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 is to examine the influence of audit tenure, audit firm size, and audit rotation of audit quality. This research was conducted at the Indonesian Stock Exchange by using a go public manufacturing company as the unit of analysis. The sampling method used purposive sampling with the observation period from 2011 to 2013. Relationship and (or) influence between variable is described by using logistic regression analysis. The result showed that audit tenure has positive effect and no significant to the audit quality, audit rotation has positive effect and no significant to the audit quality. and audit firm size has negative effect and no significant to the audit quality.Keywords: Audit Tenure, Audit Firm Size, Audit Rotation, and Audit Quality
PENGARUH PENERAPAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN PENGUSAHA KENA PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA CANDISARI SEMARANG
Students' Journal of Accounting and Banking Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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This study examines the effect of modernization of taxes administration toward compliance Taxable Enterprise at the KPP Pratama Candisari Semarang. This research was conducted at the KPP Pratama Candisari Semarang. The sampling technique used purposive sampling method. The population in this study is the taxpayer who is registered as a Taxable Enterprise. Relationship and (or) influence between variabel is described by using multiple regression analysis. The results showed that the organizational culture affect the compliance of Taxable Enterprise. Whereas the organizational structure, organizational procedures and organizational strategy do not affect the compliance of Taxable Enterprise.Keywords: Organizational Structure, Organizational Procedures, Organizational Strategy, Organizational Culture and Compliance Taxable Enterprise
PENGARUH FAKTOR-FAKTOR GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERBANKAN DI INDONESIA (Studi Pada Perusahaan Perbankan 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
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This research aims to analysis influence of factors good corporate governance of the performance of banks in Indonesia listed on the Indonesia stock exchange. The population is banking all companies listed on the indonesia stock exchange. The techniques that we use is the sampling purposive. The analysis used in this research are multiple linear regression model. The result showed that the coefficients determination in this research is the value of adjusted R square worth 27%. While for F-test statistic shows that between a board of directors, the board of commissioners, the board of independent commissioner, audit committee and institutional ownership in together influential against return on assets. And the results of the testing of hypotheses partial evaluation shows that there is a positive influence a board of directors, the board of commissioners independent committee and the audit for return on assets. As for the board of commissioners and ownership show an influence institutional negative on return on assets.Keywords: The Board of Directors, Board of Commissioners, The Board of Commissioners Independent, Audit Committee, Institutional Ownership and Return On Asset
ANALISIS PENGARUH FAKTOR INTERNAL YANG MEMPENGARUHI PENYALURAN KREDIT PADA BANK YANG GO PUBLIK
Students' Journal of Accounting and Banking Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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This study aims to investigate the influence of internal factors on bank lending banks in Indonesia The population in this study is a banking company that is listed on the stock exchange Indonesia 2010-2013. The sample in this study were taken by purposive sampling method. Data were analyzed using normality test, the classical assumption, koofisien determinasi test, F test and test hypotheses. Test results obtained hipotesi that DPK, CAR and LDR significant positive effect on credit, hypothesis testing results obtained that ROA, NPL and ROA significant negative effect on credit.Keywords: DPK, CAR, LDR, ROA, NPL, ROA, CREDIT
PENGARUH PERTUMBUHAN EKONOMI, INVESTASI, INFLASI, NILAI TUKAR RUPIAH DAN JUMLAH PENGUSAHA KENA PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (Studi Kasus Penerimaan PPN Di Kanwil DJP Jateng I)
Students' Journal of Accounting and Banking Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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Abstract

The study examines the effect of economic growth, inflation, investation, exchange rate, and the amount of taxable entrepreneurs towards Value Added Tax (VAT) revenue. This research was conducted at the General Council Tax I of Central Java by analyzing VAT revenue in tax office registered and included in the working area of Central Java’s General Council Tax I. The sampling method used census method, which means all made in the sample covering tax office registered and included in the working area of Central Java’s General Council Tax I during 2010 until 2013. Relationship (or) influence between variable is described by using multiple regression analysis. The result showed that the economic growth and the amount of taxable entrepreneurs have positive effect significant to VAT revenue. Whereas investation has nrgatif significant effect to VAT revenue, while inflation and exchange rate have no significant effect to VAT revenue.Keywords: Economi Growth, Investation, Inflation, Exchange Rate, The Amount of Taxable Entrepreneurs, and Value Added Tax (VAT) Revenue
FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN KAP PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2013
Students' Journal of Accounting and Banking Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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This study aims to examine the effect of financial distress, management turnover, profitability and size of the company to auditor changes. Several previous studies on the turn KAP showed different results. Therefore, it is necessary to study in order to verify the theory about the auditor changes. The data used is the company went public in the period 2012- 2013. The researcher used purposive sampling and obtained a sample of 98 research data. The research data were then tested by logistic regression using SPSS 16 applications to examine the effect of financial distress, management turnover, profitability and size of the company to auditor changes. The results of this study indicate that financial distress, management turnover and profitability do not have significant effect on auditor changes. While firm size have significant effect on auditor changes.Keywords: Financial Distress, Management Turnover, Profitability, Firm Size and Auditor Changes
PENGARUH CAR, NPL, DER, BOPO DAN LDR TERHADAP ROE PADA PERUSAHAAN DAERAH BANK PERKREDITAN RAKYAT BANK PASAR DI JAWA TENGAH 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

Resulted in the rapid development of rural bank stiff competition among fellow rural bank or other financial institutions. Therefore, rural bank is required to have a business that is economical, effective and efficient. One of the elements that are all concerned to know whether an efficient can be seen from the level of health, where its application can be seen on the profitability (ROE). This study examined the effect of variable Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Debt to Equity Ratio (DER), Operating Ratio (OR) and Loan to Deposit Ratio (LDR) simultaneously and partially on profitability (ROE). This research was conducted at government rural bank at Central Java 2011 – 2013. Observation made in 22 rural banks for 3 years so getting 66 observation. To examined the sample used multiple linear regression. F-test results indicate that the Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Debt to Equity Ratio (DER), Operating Ratio (OR) , Loan to Deposit Ratio (LDR) and simultaneously significant effect on profitability in government rural bank. T-test result showed that Debt to Equity Ratio (DER) and a significant positif effect on profitability (ROE), Non Performing Loan (NPL) not significant positif effect on profitability (ROE), but Capital Adequacy Ratio (CAR), Operating Ratio (OR) and Loan to Deposit Ratio (LDR) and significant negative effect on profitability (ROE).Keywords: Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Debt to Equity Ratio (DER), Operating Ratio (OR), Loan to Deposit Ratio (LDR) and Return On Equity (ROE)
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK BADAN (Studi Empiris Pada Wajib Pajak Badan Yang Terdaftar Di Kantor Pelayanan Pajak Madya Semarang)
Students' Journal of Accounting and Banking Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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This Study aims to examine and analyze the effect of a tax professional attitude, intention professional tax, financial condition, corporate facilities, and organizational climate on tax payer compliance at companies listed in the KPP Madya Semarang either partially or simultaneously. The Study population was the entire tax professional who work in companies that exist in semarang as many as 995, while the sample qualified as many as 113 people as respondents. The process of collecting data from respondents conducted by distributing quesionaire to 130 corporate taxpayers with incidental sampling technique. Test instruments used are validity and reability. Based on the result of the study can be summarized as follows: (1) attitude towardstaz compliance professional tax positive effect on Tax Compliance Agency Significantly, (2) the intention to behave obediently professional taz positive effect on Tax Compliance Agency Significantly, (3) the financial condition of a positive effect on tax Compliance Agency significantly, (4) positive effect on the company’s facilities Tax Compliance Agency significantly, (5) organizational climate positive effect on Tax Compliance Agency significantly.Keywords: Taxpayer compliance
ANALISIS PENGARUH RASIO LIKUIDITAS, RASIO LEVERAGE, DAN RASIO AKTIVITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009-2013
Students' Journal of Accounting and Banking Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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The research purpose to exanine the effect of liquidity ratio, leverage ratio and ratio of activity on financial performance with signal theory perspective. The independent variable in this research is current ratio, debt to equity ratio, total assets turnover and inventory turnover. Return on investment is one of indicators which used to assessing the financial performance company. The relation between the current ratio, debt to equity ratio, total assets turnover, and inventory turnover expected to help the investors see the good or the bad of company’s financial performance. So that it can influence the desicions that will be taken by the investors. The population in this research there are 94 food and beverage companies which with this research take sample by using purposive sampling method. So as to obtain 89 samples data. This research is free from normality test and classical assumption. The result of this research indicate that the current ratio significant possitive effect on return on investment, debt to equity ratio has significant possitive effect on return on investment, total assets turnover has significant possitive effect on return on investment, and inventory turnover has significant possitive effect on return on investment. Keywords: Current Ratio, Debt to Equity Ratio, Total Assets Turnover, Inventory Turnover and Financial Performance Company
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG DALAM PERSPEKTIF TEORI AGENSI DAN PECKING ORDER
Students' Journal of Accounting and Banking Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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This study aimed to test empirically the influence of internal factors (managerial ownership, institusional ownership,  firm size, and growth company) against corporate debt policy on manufacturing companies on the Stock Exchange. The samplein this study was obtained by using the method of purposive sampling. Based on the existing criteria then we got the 102 companies that the research samples in the study with 2011-2013. This research was conducted by using multiple linear regression analysis. The results showed that simultaneous variables Managerial Ownership, Institutional Ownership, company size and growth of the Company together have an influence on the debt policy in manufacturing companies on the Stock Exchange. Partially (individual) variables Managerial Ownership, Institutional Ownership and Firm size has no effect on the dependent variable. While the company's growth effect on the dependent variable, namely Debt Policy.Keywords: Debt Policy, Managerial Ownership, Institutional Ownership, Firm Size, Growth Companies  

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