cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 24   25   26   27   28 
ANALISIS PROFITABILITAS, KEBIJAKAN DIVIDEN, PENANAMAN MODAL ASING, SKALA DAN UMUR PERUSAHAAN TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2009-2011 Ayu Riski Ardiyanti, 09.05.52.0063
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The companys 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 shareholder 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.This study uses secondary data from annual reports obtained from BEI, www.bapepam.go.id and www.idx.co.id as well as from the Indonesian Capital Market Directory (ICMD). Samples were selected using purposive sampling technique to the study period 2009-2011. Data were analyzed using multiple linear regression analysis. The test results indicate that the hypothesis of profitability, dividend policy, enterprise scale and age of the company and significant positive effect on firm value. While foreign investment and significant negative effect on firm value.Keywords: profitability, dividend policy, foreign investment, corporate scale, firm age and firm value
CORPORATE GOVERNANCE DAN MANAJEMEN LABA Seni Citra Pratiwi, 09.05.52.0178
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to analyze the influence of corporate governance and earnings management. Corporate governance is a control mechanism to regulate and manage the business with a view to increasing prosperity and corporate accountability.This study uses 23 manufacturing companies going public are listed on the Indonesia Stock Exchange from 2008-2011. Sampling technique using purposive sampling method. The independent variable is independent board of commisioners, the number of board meetings, independent of audit committee, the number of audit committee meetings and the external auditor as an instrument of good corporate governance. While the dependent variable is earnings management.The analysis of this study result that the board of commissioners, the number of board meetings, and the number of audit committee meetings is not significantly affected by the negative direction. Independent of audit committee and external auditors is positive but not significant effect.Keywords: independent board of commisioners, number of board meetings, independent of audit committee, the number of the audit committee meetings, external auditors, earnings management.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Periode 2009 – 2012) Ryan Aldo Saputra, 09.05.52.0053
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze whether the size of the profit or loss, the auditors opinion, profitability, firm size, the reputation of public accounting firms, and the effect on the solvency of the companys audit report lag in companies listed on the Indonesia Stock Exchange.The population is a manufacturing company listed on the Stock Exchange in 2009 - 2012. The samples in this study were 180 companies (4 years). The sampling method using purposive sampling method. While the method of data analysis using descriptive statistics and multiple regression analysis. To meet the regression model used to represent the classical assumption.Results of this study show a profit or loss, profitability, firm size, the size of public accounting firms, and solvency, had significant influence in reducing the audit report lag. While the auditors opinion does not have a significant effect in reducing the audit report lag.Keywords: Audit Report Lag, profit or loss, auditors opinion, profitability, firm size, the size of public accounting firms, and solvency
PENGARUH PEMAHAMAN, KUALITAS PELAYANAN DAN KETEGASAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris Pada Pengusaha UKM di Daerah Kota Semarang) Satriya Adi Nugroho, 09.05.52.0193
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to determine the influence of comprehension, service quality and assertiveness sanctions towards tax compliance, to tax compliance.The object of research are SMEs Enterpeneur in the Region of Semarang. The data used is primary data. Sample used in this study amounted to 86 respondents with a convinience sampling technique. The analisis data use multiple regression model.The results showed that the test variable comprehension, service quality and firmness of sanctions affect the taxation has a positive and significant influence of tax compliance. Compehension has dominant affect to tax compliance.Keywords: Small and Medium Enterprises, Tax Comprehension, Quality of services, Assertiveness Sanctions, Tax Compliance
DETERMINAN TURNOVER INTENTIONS DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING (Studi Kasus Kantor Konsultan Pajak di Semarang) Cahya Dita Safitri, 09.05.52.0037
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research was aimed to examine the effect of role conflict, professional commitment, and job satisfaction to turnover intentions. The theory used is the Theory of Reasoned Action. This theory reveals the background or reason of an act. High employee turnover intentions caused as the unreached target, the instructions or commands that are not clear, and the inconvenience of doing the work. The discomfort in the work since triggered a conflict can lead to a sense of dissatisfaction even to leave the job.Sample was selected by judgment sampling technique for 54 respondents working in tax consulting firm and the employees are graduates of accounting. This data is tested with the validity, reliability, normality, multicollinearity, heteroscedasticity, and path analysis. The results of the test showed that it is avoided from breach of data quality and classical assumptions. Further analysis the researcher used multiple linear regression to describe the relationship between variables.The results obtained are role conflict has no effect on job satisfaction, professional commitment has significant positive effect on job satisfaction. Role conflict has significant positive effect on turnover intentions. Professional commitment and job satisfaction has significant negative effect on turnover intentions. Job satisfaction has not been proven as an intervening variable so that is no indirect effect between role conflict and professional commitment on turnover intentions.Keywords: Role Conflict, Professional Commitment, Job Satisfaction, Turnover Intentions.
PENGARUH INDIKATOR MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN Dwi Rizki Anggraini, 09.05.52.0061
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the influence of the board of directors, independent directors, institutional ownership, and debt to equity on firm performance. Corporate governance controls to create mechanisms and tools to enable the creation of a balanced system of profit sharing to stakeholders and create efficiencies for the company.In this study, researchers used a population of manufacturing firms over the period 2009-2011. The method used was purposive sampling method and the method of data collection using the documentation. Samples obtained in this study 89 manufacturing companies. Test tool in this study using multiple linear regression, partial test (t test), and a simultaneous test (F test).Results of this study are significant negative effect board, proportion of independent board significant positive effect, negative effect of institutional ownership is insignificant, debt to equity significant negative effect, firm size is not significantly negative, and the composition of assets and a significant positive effect on firm performance.Keywords: Number of board of directors, the proportion of independent directors, instituional ownership, debt to equity, firm size, asset composition and firm performance
PERBANDINGAN KINERJA KEUANGAN BANK DEVISA DAN BANK NON DEVISA DI INDONESIA Sulistyowati, 09.05.52.0128; Suwarti, Titiek
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Aim in this watchfulness compares foreign exchange bank finance performance and bank non foreign exchange in indonesia. data memabil financial statement from year 2009-2011 shaped balance and balance report. this secondary data is got direct from indonesia bank to cultivated and look for to know how big value car, npl, roa, roe, bopo,  and ldr from every bank. Taking technique sapel done by purpossive sampling from 65 foreign exchange banks and bank non foreign exchange is got 35 foreign exchange banks and bank non foreign exchange that is 23 foreign exchange banks and 12 banks non foreign exchange. tool to test hypothesis in this watchfulness skweness, independent t-test,  and mann whitney test. Analysis result uses method independent t-test and mann whitney got result not found ratio difference npl, roe, bopo and ldr between foreign exchange bank and bank non foreign exchange. on the contrary there difference between car and roa foreign exchange bank and basin non foreign exchange.Keywords: Foreign Exchange bank, bank non foreign exchange, CAR, NPL, ROA, ROE, BOPO, LDR.
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL TERHADAP KINERJA PERUSAHAAN Mukhamad Zaenal Abidin, 09.05.52.0067
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Stablishment of the company aims to improve the welfare of the shareholders. The good performance of the company will be able to give a better impact for shareholders. Companys performance can be measured by return on equity(ROE).This study aimed to examine the effect of capital structure, firm size and managerial ownership on firm performance.Population of this study are all companies listed on the Indonesia Stock Exchange (IDX) in 2012. Acquisition of data obtained from the Indonesian Capital Market Directory (ICMD) from 2009 to as many as 145 years 2011 manufacturing company. Types of data from this study is secondary data. Sample selection method used was purposive sampling. Data processing and analysis of data using multiple linear regression with SPSS version 16.0.These results indicate that the capital structure and significant positive effect on firm performance, firm size, and a significant positive effect on firm performance and managerial ownership and significant negative effect on firm performance. Test results produce the coefficient of determination adjusted R2 value is 0.094 this means 9.4% corporate performance variation can be explained by the variation of the three independent variables of capital structure, company size and ownership manajerial.sedangkan remaining 90.6% (100% - 9.4%) described by other variables outside our model..Keywords: capital structure, firm size, managerial ownership, corporate performance.
PERKEMBANGAN, EFEKTIVITAS DAN KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA TEGAL Ragilia Dessy Puspitasari, 09.05.52.0033; ., Maryono
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study was conducted to determine how much progress, effectiveness and contribution of local taxes and local retribution to local own revenues. Population and sample from the tasted is tegal city. This test use realist local own revenues, realist local taxes, and realist local retribusion from 2009-2012. The data’s get from Dinas Pendapatan Keuangan Aset Daerah (DPKAD) Tegal City. Analysis from inflate to be found autenthic area Tegal City from 2009-2012 to reach for 33.62 percent. Inflate of tax area Tegal City from 2009-2012 to reach for 40.03 percent, inflate of retribution area Tegal City from 2009-2012 to reach for 40.48 percent. Efectivity to local own revenues Tegal City from 2009-2012 to reach for 110.95 percent. Efectivity local taxes Tegal city 2009-2012 for 116.46 percent. Efectivity local retribution area Tegal city 2009-2012 to reach for 110.95 percen. Acceptance contribusion local tax to local own revenues Tegal city 2009-2012 compeletely high 18.67 percent. Acceptance contribution retribution to local own revenues Tegal city 2009-2012 to reach for 12.26 percen. To step on achieve total local own revenues and flow achieve local government Tegal city have to do to collect tax area kind and retribution area according to UU No. 28 year 2099 with fixed area rules as basic to rule to collect. Keywords: Local Own Revenues, Local Tax, Local Retribution
PENGARUH PENGETAHUAN PAJAK, KESADARAN WAJIB PAJAK, DAN PERSEPSI WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MENJALANKAN USAHA DAN PEKERJAAN BEBAS DI KANTOR PELAYANAN PAJAK PRATAMA SEMARANG BARAT Meysari, 11.05.52.0058
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine and analyze the effect of knowledge about taxes, taxpayer awareness, perceptions about tax penalties, perceptions about service tax authorities and perceptions about the criteria of individual taxpayer compliance on individual the taxpayer compliance.The population in this study were individual taxpayers who carries on business and professional services that report SPT in the KPP Semarang Barat. Determination of individual taxpayers which will be choosen is used simple random sampling techniques. Where the individual taxpayers being randomly selected without regard to particular strata or levels.Based on the results of test performed can be seen that the knowledge about taxes, taxpayer awareness, perceptions about tax penalties, perceptions about service tax authorities and perceptions about the criteria of individual taxpayer compliance have positive and significant effect on individual taxpayer compliance.Keywords: knowledge about taxes, taxpayer awareness, perceptions about tax penalties, perceptions about service tax authorities and perceptions about the criteria of individual taxpayer compliance and individual taxpayer compliance.

Page 26 of 242 | Total Record : 2418

 24   25   26   27   28 

Filter by Year

2012 2019


Reset
Filter By Issues
All Issue Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019 Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019 Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018 Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018 Vol 7 No 2 (2018): vol.7 no.2 oktober 2018 Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017 Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017 Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017 Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017 Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016 Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016 Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016 Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016 Vol 5, No 1 (2016): Vol. 5 No.1 Edisi April 2016 Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015 Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015 Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015 Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015 Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014 Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014 Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014 Vol 3 No 1 (2014): vol. 3 no. 1 edisi april 2014 Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013 Vol 2 No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013 Vol 2 No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013 Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013 Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012 More Issue