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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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KONTRIBUSI PAJAK DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) DAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) KOTA SEMARANG Kurnianto Nur Utomo, 09.05.52.0140; Maryono, Maryono
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to analyze the growth, contribution, and the effectiveness of local taxes and Retribution to PAD, and APBD in Semarang City Government. The data was collected by the method of documentation. The data used are time series data. The data used are secondary data, obtained from the Department of Finance and Asset Management Area (DPKAD) Semarang. Analysis of the data used is descriptive analysis using growth analysis, contribution analysis, and analysis of effectiveness.These results indicate that the average percentage growth of 61.19% local taxes. The average percentage growth of 10.21% Retribution. The average percentage growth in revenue of 28.91%. Contribution to the regional tax revenue by an average of 5.11%. Retribution contribution to PAD on average by 6.21%. Local Tax Contribution APBD an average of 48.91%. Retribution contribution to the APBD by an average of 1.44%. PAD contribution to the APBD by an average of 24.07%. Local Tax effectiveness with an average of 114.94%. Effectiveness Retribution average of 94.00%. The average percentage of PAD of 110.69% effectiveness. Independence ratio of Semarang categorized independently.Keywords: Local Taxes, Retribution, PAD, APBD
PENGARUH SELF ASSESSMENT SYSTEM TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI PADA PENGUSAHA KENA PAJAK ( Studi Kasus pada KPP Pratama Semarang Candisari ) Anis Putri Hapsari, 09.05.52.0019; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

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Abstract

The study was conducted to analyze the influence of the number of registered PKP, the amount of SSP PPN and the number of reported SPT Masa PPN for PPN receipts. The study object is the KPP Candisari Semarang period 2008-2012.The data analysis technique used is multiple linear regression equation. Data collection techniques used were documentation studies was the number of registered PKP, the amount of SSP PPN and the number of reported SPT Masa PPN and PPN receipts period 2008-2012 (sensus).The results of this study indicate that of the number of registered PKP, the amount of SSP PPN variables showed no significant effect on PPN receipts.Variable such as the number of times the reported SPT Masa PPN significant positive effect on PPN receipts.Keywords: the number of registered PKP, the amount of SSP PPN and the number of reported SPT Masa PPN and PPN receipts
PERANAN PAJAK PARKIR DAN RETRIBUSI PARKIR DAN RETRIBUSI PASAR TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA SEMARANG Arif Ardiansyah, 09.05.52.0058; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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This study was conducted to analyze the role of parking tax, parking levies, and levies on Revenue Market. The study object is the city of Semarang by using secondary data time series period 2002-2011.The data analysis technique used is multiple linear regression equation least squares and hypothesis testing using the t-statistic for testing the partial regression coefficients with a significance level of 5%. During the observation period of the study show that the data are normally distributed. Based test for normality, multicollinearity test, test and test heteroskedastisidas autocorrelation in the classical assumption that the variable was not found to deviate. This shows the available data has been qualified using multiple linear regression models.Results of this study indicate that the parking tax and levies variable market showed a positive and significant role of the Revenue. While variable parking fees has a negative and significant coefficient value indicate that no optimal role to change the original income. This is due to the parking levy receipts during the year of observation has not been optimal. Keywords: Regional Revenue, Parking Tax, Parking Levy, and Levy Market
PENGARUH CORPORATE GOVERNANCE DAN AUDITOR EKSTERNAL TERHADAP INTEGRITAS LAPORAN KEUANGAN Adi Kurniawan Arif Widodo, 09.05.52.0142; Sri Mindarti, Ceacilia
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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This study aims to analyze the influence of institutional ownership, independent directors, independent audit committees and external auditors to integrity of the financial statements.Population in this study were manufacturing company that listed in Indonesian Stock Exchange. Sampling method that used in this study was purposive sampling. Regression analysis was used to testy the influence of institutional ownership, independent directors, independent audit committees and external auditors to integrity of the financial statements.The result of this study showed that institusional ownership, committees audit and external auditors have no influence to integrity of financial statement. On the other the independent directors has a negative influence to integrity of financial statements.Keywords: institutional ownership, independent commissioner, audit committee, external auditors and the integrity of the financial statements
ANALISIS PERBEDAAN ABNORMAL RETURN DAN VOLUME PERDAGANGAN SAHAM SEBELUM DAN SETELAH PENGUMUMAN INDONESIA SUSTAINABILITY REPORTING AWARD (ISRA) (StudyEmpirisPada Perusahaan Go Publik Yang Listing di BEI PeraihPenghargaan ISRA Periode2009-2012) Ranny Oktaviani, 10.05.52.0108; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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Abstract

This study was conducted to determine differences in abnormal returns and trading volume of the Indonesia Sustainability Reporting Award(ISRA) 2009-2012. This difference is seen from abnormal stock returns and trading volume before and after the announcement of Indonesia Sustainability Reporting Award(ISRA).In this study, the sample used is publicly traded company awarded Indonesia Sustainability Reporting Award ( ISRA ) 2009-2012 . The data used are secondary data consists of daily data abnormal stock returns and trading volume. Testing method is a paired t test ( paired t test ).The results of the study proved that there is no difference in abnormal returns before and after the announcement of ISRA 2009-2010. Stock trading volume has no difference before and after the announcement of ISRA 2009-2010.Keywords: sustainability report , sustainability reporting award Indonesia ,abnormal return , stock trading volume
PENGARUH KEADILAN, KETEPATAN PENGALOKASIAN, TEKNOLOGI SISTEM PERPAJAKAN TERHADAP KECENDERUNGAN MELAKUKAN PENGGELAPAN PAJAK (TAX EVASION) (Studi di Wilayah KPP Pratama Semarang Candisari ) Eny Tri Astuti, 10.05.52.0040; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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This research aims to know the influence of fairness, appropriateness of the Assignment, the tax system Technology, against the tendency of Tax Evasion (Tax Evasion), according to the perception of the Taxpayer.The population of this research is the area South of Semarang KPP. The sample in this research in the specify calculation based on slovin formula and sample selection Technique using probability Sampling with Sample random sampling because it populations is done at random without regard to existing strata in the population and members of the population are considered homogeneous. Research methods of analysis used was multiple linear regression.Based on the results of hypothesis shows that justice is a negative and significant effect on the tendency to make Tax Evasion. Accuracy of allocating and technology tax system affect the negative and not significant to the tendency of Tax Evasion did then the statement was denied.Keywords: Fairness, Accuracy Of Allocating, Technology Tax System, Tax Evasion, Tax Payers Perception
PENGARUH STRUKTUR AKTIVA, UKURAN PERUSAHAAN, PROFITABILITAS, OPERATING LEVERAGE DAN TINGKAT PERTUMBUHAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2012 Agus Rudianto, 10.05.52.0141; Lisiantara, Greg. Anggana
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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The purpose of this study is to examine and analyze the asset structure, size, profitability, operating leverage and growth of the capital structure in property and real estate companies in Indonesia Stock Exchange in 2010-2012.In this study, researchers obtained a sample of 37 companies during the years 2010 to 2012 so that the pool of data 111 obtained companies. But when there was outlier, the samples became 105 companies.Method samples were used in the analysis is multiple regression and analysis using SPSS for data processing.The results of this study variables asset structure is significant negative effect on the capital structure, the size is significant positive effect on capital structure. While variable profitability, operating leverage and growth had no significant effect on capital structure.Keywords: Asset Structure, Size, Profitability, Operating Leverage, Growth, Capital Structure
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA Lestari Purwoningsih, 10.05.52.0011; Wardjono, Wardjono
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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Abstract

This study was conducted aimed to determine whether the Debt to Equity Ratio, Public Accounting Firm, Size, Earnings per Share and Return on Equity affects the value of the company in LQ-45 firms listed on the Indonesia Stock Exchange.Independent variable in this study was measured by Debt to Equity Ratio, Public Accounting Firm, Size , Earnings per Share and Return on Equity. The samples used in this study were 27 companies with a purposive sampling technique. The empirical results of this study using the method of analysis is multiple linear regression analysis.The results of this research can be concluded that the Debt to Equity Ratio, the Office of the Public Accountant, Size, and Earnings Per Share has no effect on the value of the company. While the Return On Equity, affect the value of the company.Keywords: Debt to Equity Ratio, the Office of the Public Accountant, Size, Earning Per Share, Return on Equity, the Value of the Company
PENGARUH KARAKTER EKSEKUTIF TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi Empiris pada Perusahaan Manufaktur yang listing di Bursa Efek Indonesia Tahun 2010-2012 Irin Dwi Mmaryani, 10.05.52.0086; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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This study aims to analyze the influence of the executive character of the Tax Avoidance in companies listed on the Indonesia Stock Exchange (IDX).In this study population are used throughout the manufacturing companies listed on the Indonesia Stock Exchange (IDX) of the years 2010 to 2012. The sampling technique using purposive sampling. Mechanical testing data is to use a multiple linear regression analysis.The analysis showed that the variables Size, Leverage and NOL (Net Operating Loss) as independent variables have a significant influence on Tax Avoidance. While variable and Sales Growth Risk Taker has no significant effect on Tax Avoidance.Keywords: Risk Taker, Size, Leverage, Sales Growth, NOL (Net Loss Opetaing) and Tax Avoidance
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN (Studi empiris pada perusahaan manufaktur yang terdaftar di BEI tahun 2010-2012) Bibit Setiawati, 10.05.52.0157; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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Abstract

This study aimed to examine the effect of CSR, managerial ownership, foreign ownership, independent board, board of directors, audit committee, and firm size on corporate performance in the companies listed in Indonesia Stock Exchange.The population in this study were 133 companies listed on the Indonesia Stock Exhangein 2010-2012. The sample purposive samling as many as 18 company. Mechanical testing data is to use a multiple linear regression analysis.The analysis showed that CSR, managerial ownership, foreign ownership, independent board, board of directors, audit committee, and the size of the company does not have a significant effect on corporate performance.Keywords: CSR, managerial ownership, foreign ownership, independent board, board of directors, audit committee, firm size, and firm performance

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