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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
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FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK (TAX EVASION) DIKPP PRATAMA SEMARANG CANDISARI
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aimed to analyze Factors Influencing Perceptions Regarding tax fraud Taxpayers (Tax Easion). This research was conducted in Semarang Candisari STO. The population in this study are all the individual taxpayer in Semarang Candisari STO. The sample in this study were 110 respondents. The sampling method was convenience sampling. Methods of data collection is done by questionnaire. Engineering test data used in this study include test validity by factor analysis, reliability tests with Cronbach Alpha. Classical assumption test, multiple linear regression analysis, t test to test and prove the research hypothesis. The results show that the justice system of taxation, discrimination and service quality significantly influence tax evasion (tax evasion).Keywords: Justice, Taxation System, Discrimination, Quality Of Service and Tax Evasion
PENGARUH INFORMASI AKUNTANSI DAN NON AKUNTANSI TERHADAP INITIAL RETURN PADA PERUSAHAAN YANG MELAKUKAN INITIAL PUBLIC OFFERING DI BURSA EFEK INDONESIA PERIODE 2011–2013
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to examine and analyze the effect of accounting and non-accounting information to the initial return on a company doing an initial public offering on the stock exchange Indonesia. The population in this study are all companies listed on the Indonesian Stock Exchange (BEI) 2011-2013. Samples were companies listed on the Indonesian Stock Exchange in the period 2011-2013 in addition to corporate banking and financial services industry. Based on the purposive sampling method, samples obtained 52 companies. This study used multiple linear regression to analyze the data. Based on the results of hypothesis testing, it is known that the level of leverage, earning per share, the amount of the company, the auditor's reputation, the reputation of the company underwritter and age did not affect the initial return on a company doing an initial public offering on the Indonesian Stock Exchange. Return on asset positive effect on initial return on a company that does the initial public offering on the Indonesia Stock Exchange.Keywords: Initial Public Offering, The Level of Leverage, Return On Assets, Earnings Per Share Amount of The Company, Auditor Reputation, Reputation Underwritter, The Life of The Company and The Initial Return
PENGARUH PENGALAMAN AUDITOR, INDEPENDENSI, DUE PROFESSIONAL CARE, AKUNTANBILITAS, KOMPLEKSITAS AUDIT DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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Abstract

This study aims to examine Influence Auditor Experience, Independence, Due Professional Care, Accountability, Complexity Audit and Ethics Audit on the Quality Auditor. Several previous studies on Audit Quality showed different results. Therefore, it is necessary to study in order to verify the theory of Quality Audit. The population in this study were all auditors working in the public accounting firm in the province of Central Java and Yogyakarta. The sampling technique used was purposive sampling, ie sampling based on certain criteria. The criteria for sampling in this study is the auditor who works in the Office of the Public Accounting at least 1 year. This study using multiple linear regression test. The results showed that: Experience the auditor has a positive influence on the quality of auditors. The independence of having a positive effect on audit quality. Due care professionals have a positive effect on audit quality. Accountability has no effect on audit quality. The complexity of the audit no effect on audit quality. Ethics auditors have a positive effect on audit quality.Keywords: Experience Auditor, Independence, Due Professional Care, Accountability, Complexity Audit, Ethics and Quality Audit Auditor
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN COORPORATE (CSR) DAN DAMPAKNYA TERHADAP REAKSI INVESTOR
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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Abstract

This study aims to determine the effect of company characteristics on the disclosure of corporate social responsibility (csr) and its impact on investor reaction. Population in this research are manufacturing companies listed on the stock exchange Indonesia in 2012-2014. The sample in this study were taken by purposive sampling method. Data were analyzed by using test Partial Least Square (PLS). Results of testing the first hypothesis of variable size companies positive effect on CSR, In the second hypothesis is the variable profitability in the proxy with ROA positive effect on CSR, In the third hypothesis is the variable profile companies positive effect on CSR, In the fourth hypothesis of variable size commissioners positive effect on CSR, On the fifth hypothesis that institutional ownership variable has a positive effect on the disclosure of CSR, In the sixth hypothesis that CSR variable positively affects the disclosure Abnormal Return, In the seventh hypothesis that CSR variable positive effect on the disclosure of share volume.Keywords: Company Size, Profitability, Company Profile, BOC, Institutional Ownership, Abnormal Return, Volume Stocks, CSR
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI UPAYA TINDAKAN TAX AVOIDANCE
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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Abstract

This study aimed to analyze the influence of Institutional Ownership, Independent Commissioner Board,and Audit Committee, Against Tax Avoidance. In the manufacturing sector the basic chemical industry in Indonesia Stock Exchange. The sample in this study was obtained by using purposive sampling method. Based on the criteria that is the importance of the 76 companies in the research samples with the period 2010-2013. This research was conducted by using multiple linear regression analysis. The results showed that the significant positive effect of institutional ownership and audit quality are not significant positive effect on tax avoidance. While the negative influence of independent board and audit committee is not significant effect on tax avoidance.Keywords: Institutional Ownership, Independent Commissioner Board, Committee Audt, and Tax Avoidance
FAKTOR–FAKTOR YANG MENYEBABKAN TERJADINYA AUDITOR SWITCHING
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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This research investigates the factors that cause the switching auditor’s. 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 2011-2013. It was acquired 76 companies for sample of each year with the total testing sample are 228 companies (3 years). Hypothesis testing is done by logistic regression method. The test result of study hypothesis indicates that the audit opinion, change management, external auditor’s, the company’s growth has no significant effect the switching auditor’s, while testing a significant effect on the size of the company switching auditor’s.Keywords: Audit Opinion, Change Management, External Auditor’s, The Company’s Growth and Size Of The Company
PENGARUH DANA ALOKASI UMUM TERHADAP BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI PEMODERASI (Studi Pada Kabupaten/Kota Provinsi Jawa Tengah Tahun 2011-2013)
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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Abstract

The local government allocated funds in the form of capital expenditure in the local budget to increase fixed assets. During this shopping areas more widely used for routine spending relatively less productive. The purpose of this study is to prove empirically the effect of General Allocation Fund for Capital Expenditure in the District / City Central Java province in the year 2011-2013 with moderation variables Economic Growth. The population in this study is the Regency / City Central Java Province which consists of 35 District / City. This study uses secondary data such as Realization Report 2011-2013 budget. In this study, the test model for hypothesis testing will be done using Moderated Regression Analysis. The data has been collected and analyzed in advance with the classic assumption test. Based on the results of this study concluded that the General Allocation Fund has a positive influence on Capital Expenditure. Direction regression coefficient is positive, meaning that an increase in the General Allocation Fund will increase capital expenditures. Economic growth does not affect the Capital Expenditure. Economic growth does not moderate the relationship with the general allocation fund capital expenditures.Keywords: General Allocation Fund, Economic Growth and Capital Expenditure
ANALISIS FAKTOR YANG MEMPENGARUHI ROA BANK UMUM DI INDONESIA YANG TERDAFTAR PADA BURSA EFEK INDONESIA (BEI)
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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This study aims to determine Analysis of Factors Influencing Financial Performance of Commercial Banks Listed In Indonesia Indonesia Stock Exchange. The population in this study is a banking company that is listed on the stock exchange Indonesia 2009-2012. The sample in this study were taken by purposive sampling method. Data were analyzed using skewness-kurtosis normality test, classical assumption, koofisiendeterminasi test, F test and test hypotheses. The results of hypothesis testing the first hypothesis testing results showed that CAR is not a significant positive effect on ROA. The second hypothesis testing results showed that LDR significant positive effect on ROA. The third hypothesis testing results showed that the NPL significant negative effect on ROA. The fourth hypothesis testing results showed that no significant DER positive effect on ROA.Keywords: CAR, LDR, NPL, DER, ROA
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2012-2014
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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Abstract

The capital struktur modal is a balance between the use of equity capital with the use of debt, which means how much equity and how much debt will be used, so as to generat optimal capital structure. This study aims to examine the effect of propability, aset struktur, sales growth and size of the company’s capital srtuktur on manufacturing companies Listed in Indonesia Stock Exchange (BEI) in the year 2012-2014. The data used is data companies Listed on the Stock Exchange in the period 2012-2014. Researchers using purposive sampling and obtained a sample of 181 observation data. Analysis of data using multiple linier regression testing. The results showed that :Profitability negatif effect on the capital structure, asset structure does not effect the company’s capital structure, sales growth did not effect the company’s capital structure, the size of the company and significant positif effect on the company’s capital structure.Keywords: Profitability, Asset Structure, Sales Growth, Firm Size and Capital Structure
ANALISIS FAKTOR–FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR GO PUBLIC (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia)
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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Abstract

This study aims to analize the influence between the asset structure, profitability, firm size, liquidity and business risks to capital structure of manufacture companies which listed in Indonesian Stock Exchange. This study uses a quantitative method, with secondary data obtained from the Indonesia Stock Exchange and the Indonesian Capital Market Directory. Samples were selected by purposive sampling and obtained 89 samples of manufacture companies listed in 2011-2013. Methods of data analysis was done by using multiple regression test to determine the effect of asset structure, profitability, company size, liquidity and business risks to capital structure.Results of this study stated that the size of the firms have a significant positive effect on the capital structure, profitability and liquidity have a significant negative effect on the capital structure, while the structure of the assets and business risks do not affect the capital structure.Keywords: Asset Structure, Profitability, Company Size, Liquidity, Business Risks, Capital Structure

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