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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
 232   233   234   235   236 
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KANTOR PELAYANAN PAJAK PRATAMA SEMARANG
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 study to examine, whether the modernization of the tax administration system in Semarang affect the Tax Office Primary, taxpayer compliance. Modern tax administration system is the adoption of modern tax administration system which is an improvement to the taxpayer and institutions to become more rapid, efficient, and economical. Type of descriptive quantitative research. With a sample of tax officials on the Tax Office Primary Semarang. the sample size is determined by purposive sampling method with a sample of 76 employees taxes. Survey methods used by data collected through a questionnaire with multiple linear regression analysis applied to the data processing SPSS 16.0. The results showed that the partial testing showed variable changes in organizational structure, changes in the implementation of services, facilities that utilize IT services do not have a significant effect on tax compliance, while variable employee code of conduct has a significant influence on tax compliance.Keywords: Changes in Organizational Structure, Modernization Changes In The Implementation of The Service, Service Facility With Information Technology, Employee Code of Conduct, Compliance Taxpayer
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK KOPERASI DI KOTA SEMARANG
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 aimed to examine the effect of awareness, knowledge and understanding, and a good perception of the effectiveness of the tax system on the willingness to pay taxes on cooperatives in the city of Semarang. The population in this study is a savings and credit cooperatives in the city of Semarang. The sampling technique in this research is convinience sampling or sample was selected based on convenience. Data analysis techniques used in this research is multiple linear regression analysis. Based on the results of this study concluded that awarenesss to pay taxes, knowledge and understanding of tax laws and a good perception of the effectiveness of the tax system have a significant influence on the willingness to pay taxes.Keywords: The Willingness To Pay Taxes, Knowledge And Understanding Of Tax Regulation, Good Perception On Effectiveness Of Tax System
FAKTOR – FAKTOR YANG MEMPENGARUHI RENTABILITAS PERBANKAN DI INDONESIA (Studi Pada Bank Yang Terdaftar Di Bank Indonesia Periode 2010-2012)
Students' Journal of Accounting and Banking Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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Abstract

This research aim to analyzed the rentabilities of the commercial and conventional banks in Indonesia with the purpose to determine the influence exerted by the variable Loan to Depossit Ratio, Non-Performing Loans and Equity on Return On Assetsat the Commercial and Conventional Banks listed in Bank Indonesia. The population of this study were 145 commercialand conventional banks listed in Bank Indonesia, where the entire population by using purposive sampling technique reduced to59 banks. Multiple linear regression analysis techniques used to determine the influence between variables which is the purpose of this study. The research show that simultaneously Loan to Depossit Ratio, Non-Performing Loans and Equity have significanteffect on the amount of Return On Assetswith a determination equal to 45.6%. The results of partial analysis proves that the variable Loan to Depossit Ratio and Equity have a positive and significant effect on Return on Assets, while the variable Non-Performing Loans has a significant and negative effect on Return on Assets. Based on these results it can be concluded that the Return On Assetswill increase along with the increase that occurred in the Loan to Depossit Ratio and equity, while the increase in Return On Assetswill also occur when non-performing loans declined.Keywords: Loan to Depossit Ratio, Non Performing Loan, Ekuitas, Return On Assets
ANALISIS PENGARUH DANA PIHAK KETIGA, BOPO, CAR, LDR dan NPL TERHADAP KINERJA KEUANGAN PADA SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (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 Third Party Funds, Operating Expanse to Operating Income, Capital Adequacy Ratio, Loan to Deposit Ratio, Non Performing Loan throught financial performance of public banking listed at Indonesian Stock Exchange during 2010-2012. Population of this research are Commercial Bank that resgistered in Indonesian Stock Exchange from 2010 till 2012. Data on this research are coming from Indonesian Stock Exchange (ISX). Sample are choosen by purposive sampling method at least 27 company. Data’s test technique by using multiple linear regression analyze. The result showed that the Thirt Party Funds, Capital Adequacy Ratio and Non Performing Loan has no effect on Return On Asset,Operating Expenses to Operating Income negatively effect the Return On Asset and Loan to Deppoosit Ratio has a positive effect on Return On Asset.Keywords: Thirt Party Funds, Operating Expense to Operating Income, Capital Adequacy Ratio, Loan to Deposit Ratio, Non Performing Loan And Return On Asset
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN PEMBERIAN OPINI DENGAN SKEPTISISME PROFESIONAL AUDITOR SEBAGAI VARIABEL INTERVENING (Studi Kasus Pada Pemeriksa BPK RI 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 ethics, experience, expertise and independence of the accuracy of giving opinions and influence of ethics, experience, expertise and independence of the accuracy of giving opinions through the auditor's professional skepticism on BPK Representatives of the Province of Central Java. The population in this study were all inspectors who have had the Functional Audit certificate (JFP) and have experience as an examiner in the BPK at least 3 years. Sampling was done by using purposive sampling method and sample size were 99 respondents. Primary data collection method used was a questionnaire method. Data were analyzed using multiple linear regression model. The results showed that the ethics, expertise, and independence significant positive effect on the accuracy of giving opinions, whereas experience significant negative effect on the accuracy of giving opinions. Ethics, expertise and independence of the significant positive effect on the accuracy of the provision of the auditor's opinion through professional skepticism, but experience significant positive effect on the precision of the provision of the auditor's opinion through professional skepticism.Keywords: Ethics, Experience, Expertise, Independence, Professional Skepticism Auditors, The Appropriateness of Giving Opinions
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 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

This study aims to examine and analyze the influence of Capital Structure, Income Growth, Company Size, Liquidity and Earnings Persistence on the Quality of Earnings In Manufacturing Companies Listed on the Stock Exchange. The population of this research is a Manufacturing company listed on the Stock Exchange in 2011 to 2013. The sample in this study as many as 219 companies selected by purposive sampling technique in Manufacturing Companies listed on the Stock Exchange 2011-2013. But after doing outlier sample to 189 companies. Data analysis was performed using multiple linear regression analysis using SPSS 17.00. The results of this study indicate that the Capital Structure, Growth Earnings, Liquidity and Earnings Perisistensis significant positive effect on earnings quality. As for the variable size of the Company has no effect on the Quality of Earning.Keywords: Quality of Earnings, Capital Structure, Income Growth, Company Size, Liquidity, Earnings Persistence
FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PADA PERUSAHAAN PERTAMBANGAN 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

The purpose of this study was to analyze the factors that affect the price of shares in a mining company listed on the Indonesia Stock Exchange. Factors that affect the stock price consists dar Earning Pershare, Return on Investment, Price Book Value, Profit Margin, Debt Equity Ratio, Devident Pershare. The population in this study is a mining company in the period 2009-2013. The sample in this study were selected using purposive sampling method. The analysis tool used is multiple linear regression. The results showed that Pershare Earnings , Return On Investment and Price Book Value influence on stock prices while the variable profit margin , Debt Equity Ratio , Devident Pershare no effect on stock prices at a mining company listed on the Indonesia Stock Exchange.Keywords: Earning Pershare, Return On Investmen, Price Book Value, Profit Margin, Debt Equity Ratio, Devident Pershare, Stock Price
DETERMINAN PEMILIHAN AUDITOR EKSTERNAL BERKUALITAS
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 the effect of the company's growth, external financing needs, leverage and firm size on the selection of qualified external auditors. The data used is the company went public in the period 2011- 2013. The researcher used purposive sampling and obtained a sample of 201 research data. The research data were then tested by logistic regression using SPSS 16 applications to test the effect of the company's growth, external financing needs, leverage and firm size on the selection of qualified external auditors. The results of this study indicate that: sales growth did not affect the election of auditors. External funding requirements, leverage and firm size has positive influence on the selection of auditors.Keywords: Growth, External Financing Needs, Leverage, Firm Size and The Selection of Qualified External Auditors
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Manufaktur Yang Terdaftar 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
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Abstract

The company's main goal according to the theory of the firm is to maximize wealth or firm value (value of the firm). Maximize the value of the company is very important for a company, because by maximizing the value of the company means also maximizing share holder wealth is the main goal of the company. This study aimed to determine the effect of profitability, dividend policy, foreign investment, enterprise scale and firm age on firm value in the companies listed in Indonesia Stock Exchange. The company's main goal is to maximize the wealth or the value of the company. Maximizing the value of the company is very important for a company, because by maximizing the value of the company also means maximizing shareholder wealth is the main aim of the company. This study aims to determine the effect of firm size, leverage, profitability, and dividend policy on firm value in companies listed in Indonesia Stock Exchange 2011-2013 period. The population in this study is the manufacturing companies listed on the Stock Exchange during 2011-2013. This study uses secondary data obtained from the annual report www.idx.co.id. Samples were selected using purposive sampling technique. Data were analyzed using multiple linear regression analysis. Results of hypothesis testing showed that the positive effect of firm size is not significant to the value of the company. Leverage positive and significant effect on firm value. Profitability positive and significant effect on firm value. Dividend policy significant positive effect on firm value. Keywords: Firm Size, Leverage, Profitability, Dividend Policy and The Value of The Company
PENGARUH FAKTOR INTERNAL BANK TERHADAP VOLUME KREDIT PADA BANK UMUM 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 research is research that examines the effect of the internal factors of the volume of bank credit to commercial banks registered in Bank Indonesia. In this study, researchers used a purposive sampling. The data analysis technique used is multiple linear regression. Based testing can be concluded that: (1) ROA significant positive effect on bank lending to commercial banks in Indonesia. (2) CAR no significant positive effect on bank lending (3) NPL no significant positive effect on bank lending. (4) BOPO significant negative effect on bank lending.Keywords: ROA, CAR, NPLs, ROA, Distribution of Credit

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