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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 PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2009-2011 Erna Septiani, 0935030703
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aimed to analyze the effect of audit quality, financial condition, opinions auidt previous year, the growth of the company, and company size on a going concern audit opinion listed in Indonesia Stock Exchange. The population in this study are all companies listed on the Indonesia Stock Exchange in the year 2009-2011.The sample was selected using purposive sampling as many as 62 companies. Engineering test data is to use a multivariate analysis using logistic regression, the independent variable is a combination of metric and non-metric (nominal). Logistic regression models were used are as follows: to assess the feasibility of regression models, assessing model fit and parameter estimation, and interpretation.The analysis showed that the variables that have an influence on the audit opinion is going cocncern audit quality and firm growth. While the companys financial condition variable, the previous years audit opinion, and firm size does not affect the going concern audit opinion.Keywords: quality audit, financial condition, previous years audit opinion, the growth of the company, size of company, going-concern audit opinion.
ANALISIS KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA PEKALONGAN Toni Kristiyanto, 09.05.52.0115
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
Publisher : Students Journal of Accounting and Banking

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Abstract

Receipts Revenue (PAD) is a significant source of revenue for financing development in a routine and autonomous regions. The amount of local tax revenue components and levies greatly influenced by many types of local taxes and levies are applied and adapted to the regulations relating to the acceptance of these two components. This study analyzes the contribution of local taxes and levies with data analysis techniques such as multiple linear regression and a sample of census techniques. The data sample used local tax revenue, levies and Pekalongan city revenue in fiscal year 2009-2012.Contribution of local tax revenue and levies to the acquisition of Pekalongan City Government PAD using sampling techniques such as census data over a period of Fiscal Year 2009-2012. In the 2009-2010 budget year significant tax revenue to the average local tax contribution of 30.17 percent per year. While the average contribution of 27.35 percent levy. In order to enhance the ability of local governments to implement regional autonomy, the central government set the Law No. 28 Year 2009 on Regional Taxes and Levies. The result in the year 2011 and 2012 revenue increased PAD in Pekalongan 33.37 and 43.98 percent from a year earlier. Contribution to the Local Tax revenue also increased to reach 31.43 in 2011 and 33.55 percent in 2012.To further enhance the contribution of local tax revenue and levies to total revenue receipts and revenue as well as enlarge Pekalongan city government needs to be done collecting the types of local taxes and levies in accordance with Law No. 28 of 2009 to establish the basic rules of Regulation levied.Keywords: source revenue, local taxes and levies. Keywords : Local own revenues, local taxation, and local retribution
FAKTOR FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK WAJIB PAJAK PRIBADI Mustaghfirin, 09.05.52.0083
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aimed to determine the factors that influence the willingness to pay taxes on a case study of an individual taxpayer who does work in the field of trade registered in KPP Pratama Jepara. The factors that are the willingness in paying the tax, knowledge and understanding of tax regulations, perception of tax system effectivity, and quality of service. This study uses primary data. Data were collected using a questionnaire that is mailed questionnaires were 98 respondents with a sampling area.The analytical tool used is multiple regression analysis to examine the effect of the above variables. The results showed that variable the willingness in paying the tax, knowledge and understanding of tax regulations, and quality of service have a significant influence on the willingness to pay taxes. While a perception of tax system offectivity does not have a significant effect on the willingness to pay taxes.Keywords: The willingness in paying the tax, knowledge and understanding of tax regulations, perception of tax system offectivity, quality of service, and willingness to pay taxes.
PENGARUH FAKTOR INTERNAL BANK TERHADAP VOLUME KREDIT PADA BANK UMUM YANG TERDAFTAR DI INDONESIA Andri Yulianto, 09.05.52.0127
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
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Abstract

Banking is a very important part in the economy, one of them as intermediary whose job is to collect funds from the public and channel them back in the form of loans. Credit is something that is important in the economy, especially since some of the financing of investment financed by bank loans. The purpose of this study is to investigate and analyze the effect of CAR, NPL, and LDR to the volume of bank credit.The population in this study is a conventional commercial bank listed in Bank Indonesia during 2009-2011 as many as 86 banks. Samples are determined by purposive sampling technique in order to obtain a sample in accordance with the specified criteria. The sample in this study there are 81 banking companies. This study were analyzed using multiple linear regression analysis.Based on the survey results revealed that partial CAR negative and significant effect. NPL has negative and insignificant. As for the LDR and significant positive effect.Keywords: Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), credit
PENGARUH PENERAPAN METODE AKUNTANSI PERSEDIAANTERHADAP MARKET VALUE PERUSAHAAN PADA EMITEN DI BURSA EFEK INDONESIA Eni Sugiarti, 06.05.52.0030
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aimed to determine the effect of the application of the method of accounting for inventories to market value of companies listed on the Stock Exchange.The population in this study is a manufacturing company that uses the FIFO method and the average in 2008-2011. The samples were taken by purposive sampling method. Data were analyzed using multiple linearr egression analysis.The results in this study is the application of FIFO Method of Inventory Accounting Impact on Financial Statements in theCompanys Market Value Against Discrimination Approach approach, it dijunjukkan adjusted R² values greater than the FIFO Inventory Accounting Method Average. Implementation of Inventory Accounting Method Average Impact on Financial Statements in the Companys Market Value Of Discerning Approach approach using the Davidson-MacKinnon J test TestKeywords: Inventory Accounting Method, Market value.
PENGARUH PENGETAHUAN PAJAK, PENYELEWENGAN PAJAK, PERSEPSI KINERJA PELAYANAN PERPAJAKAN, DAN KESADARAN PAJAK TERHADAP MOTIVASI KEWAJIBAN PERPAJAKAN Ayuning Prawesti, 09.05.52.0136
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
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Abstract

This study aimed to examine the effect of the knowledge of the taxpayer, tax fraud, the perception of the performance of the taxpayer, and the taxpayer awareness of the motivation taxpayers in meeting tax obligations.The research was conducted in Semarang Candisari Pratama Tax Office. The data was collected by means of questionnaires and interviews spread directly by the respondent that the taxpayer peribadi who performs with a sample of 100 respondents. And data used are primary data.This study uses multiple regression analysis to data analysis. Results of the study show knowledge taxpayers, tax fraud, the perception of performance, and the effect on the taxpayer awareness motivation taxpayers in meeting tax obligations.Keywords: knowledge, tax fraud, perceptions performance tax, tax awareness.
KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA SEMARANG DAN KOTA MAGELANG Dwiki Soeryo Prabowo, 08.05.52.0172
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
Publisher : Students Journal of Accounting and Banking

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Abstract

Receipts Revenue is a significant source of revenue for financing development in a routine and autonomous regions. The amount of local tax revenue components and levies greatly influenced by many types of local taxes and levies are applied and adapted to the regulations relating to the acceptance of these two components.This study analyzes the contribution of local taxes and levies to revenue in fiscal year 2009 to 2012. Contribution of local tax revenue and revenue gains levies to the City of Semarang and Magelang City Government within a period of Fiscal Year 2009 - 2012 is significant with an average contribution of local taxes amounted to 32.24 Semarang and Magelang in at 8.67 percent per year. While the average contribution levies percent of Semarang at 8.00 and 5.34 in Magelang In order to enhance the ability of local governments to implement regional autonomy, the central government set the Law No. 28 Year 2009 on Regional Taxes and Levies. The result in 2011 revenues increased PAD in Semarang City magelang 59.01 whereas increased only 6.72 percent from the previous year.To further enhance the contribution of local tax revenue and levies to total revenue receipts and government revenues as well as enlarge the city of Semarang and Magelang city government needs to be done collecting the types of local taxes and levies in accordance with Law No. 28 of 2009 to establish the basic Regulation as a voting rule local taxes and local levies as a source of revenueKeywords: source revenue, local taxes and levies
PENGARUH JUMLAH WAJIB PAJAK, KEPATUHAN WAJIB PAJAK, DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN BADANPADAKANTOR PELAYANAN PAJAK PRATAMA TEGAL Dhimas Chendy Kurniawan, 10.05.52.0211
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
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Abstract

This study aims to identify and analyze the effect of the number of taxpayers, tax compliance and tax audit of the corporate income tax receipts in KPP Pratama Tegal.This study uses quantitative data using secondary data obtained from KPP Pratama Tegal.The sample used in this study is on the period January 2010 to December 2012. Analysis of the data used in this study is the use of multiple linear regression analysis. The results of this study stated that amount of taxpayers shows a negative significant effect , tax compliance that positive significant effect, and also negative no significant effect of the tax assessment against corporate income tax revenue KPP Pratama Tegal.Keywords: Amount of Taxpayer, Taxpayer Compliance, Tax Audit, Corporate Tax Receipts
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK REKLAME DI EKS KARESIDENAN SEMARANG Yulianto Harjono, 10.05.52.0105
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
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Abstract

Source of regional income derived from the regional it self. One of the source regional income is tax advertisement income. This research are purposed to analyze the effect of tax payers advertisement, sum of industry, PDRB, and inflation toward advertisement income.This research used data on period 2005 until 2011 in ex karesidenan Semarang, that are Semarang city, kabupaten Semarang, salatiga city, kabupaten Demak and Kabupaten Kendal.Technique used is regression analysis with classic assumption.The result shows that: (1) Tax payers advertisement have positive and significant effect toward advertisement income. (2) Sum of industry have positive and significant effect toward advertisement income. (3) PDRB have positive and significant effect toward advertisement income. (4) Inflation have positive and significant effect toward advertisement income. The suggestion are: (1) The government should pay attention for factors affect advertisement taxpayers, such as tax payers advertisement, sum of industry, PDRB, inflation because proved empirically affect the advertisement income. (2) The government should implement the advertisement tax based on the inlfation rate so did not make the tax payer pay higher.Keywords: tax payers advertisement, sum of industry, PDRB, inflation, and advertisement income.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI (2009-2011) Masita Muara Asri, 09.05.52.0098
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
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Abstract

The aim of this research is to examine the influence of size company, profitability, financial leverage and auditor reputation toward to income smoothing practice among manufacture companies listed at Indonesia Stock Exchange . Income smoothing is a tool that is used by management to reduce fluctuations in earnings reporting and accounting to manipulate variables. In this study, Eckel index is used to determine income smoothing practices.The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange, in periode between 2009-2011. The total of 145 companies, which meet the criteria for purposive sampling method was 79 manufacturing companies.This research analyzed using descriptive statistics and tested by logistic regression (binary logistic regression). The results of logistic regression showed that firm size, profitability, financial leverage and auditor reputation did not significantly affect the practice of income smoothing.Keywords: income smoothing, size companies, profitability, financial leverage and auditor reputation

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