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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 PROFIT DISTRIBUTION MANAGEMENT ATAS SIMPANAN DEPOSAN PADA BANK SYARIAH DI INDONESIA PERIODE 2009-2012 Lailatul Arafiah, 10.05.52.0035; Poerwati, Rr. Tjahjaning
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 purpose of this study was to analyze the factors that affect the upper deposits Profit Distribution Management depositors in Islamic banks in Indonesia. Independent variables used in this study is the Profit Distribution Management. The dependent variable used is the Capital Adequacy, Effectiveness of Third Party Funds, Risk Financing, Return on Assets, and Deposits proportion.This study used a sample of Islamic banks registered in Bank Indonesia with the first quarter 2009 to fourth quarter 2012. Data collected by purposive sampling method. The sample used was 5 banks, namely Bank Rakyat Indonesia Syariah, Bank Syariah Mandiri, Bank Mega Syariah, Bukopin Syariah and Bank Muamallat.The test results of the test statistic indicates that the variable Return on Assets positive effect on the Profit Distribution Management. Variable Risk Financing and Proportion of Third Party Funds negatively affect Profit Distribution Management. While the variable Capital Adequacy and Effectiveness of Third Party Fund has no effect on Profit Distribution Management.Keywords: Profit Distribution Management, Capital Adequacy, Effectiveness of Third Party Funds, Risk Financing, Return on Assets, Proportion of Third Party Funds
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP MOTIVASI AUDITOR (Studi Empiris Pada KAP di Jawa Tengah Wika Ariestya S., 10.05.52.0117; 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 empirically the factors that affect the motivation of auditors on KAP Central Java.The population in this study were all auditors working in the public accounting firm in Central Java. Sampling was done using purposive sampling method and sample size were 62 respondents. The primary data collection method used was a questionnaire method. Data were analyzed using multiple linier regression model.The result showed that the audit fee, competence, organizational commitment, professional commitment of significant positive effect on the motivation of auditors. While the change in authority but not significant positive effect on the motivation of auditors.Keywords: audit fees, competence, organizational commitment, professional commitment, changes in authority, and motivation of auditors
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK DENGAN KESADARAN MEMBAYAR PAJAK SEBAGAI VARIABEL INTERVENING (Studi Kasus Pada UMKM Yang Terdaftar Di Dinas Koperasi Dan UMKM Kabupaten Pati) Christa Megally Febro Prastyan, 10.05.52.0094; Kartika, Andi
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 aims to analyze the influence of knowledge and understanding of tax laws, perception of the effectiveness of the tax system, tax authorities qualified service quality, the level of public confidence in the government and legal system, the perception of good over tax benefits perceived by the willingness to pay taxes, and to analyze whether the awareness of paying taxes is an intervening variable in influencing the willingness to pay taxes on UMKM in Pati.The population in this study are UMKM in Pati. Sampling was done using purposive sampling method and sample size of 100 respondents, consisting of 100 UMKM in Pati. The primary data collection method used was a questionnaire method. analysis of data using multiple linear regression model.The results showed that the knowledge and understanding of tax laws, the perception of the effectiveness of the tax system, the tax authorities qualified service quality and a significant positive effect on the consciousness of paying taxes. The level of confidence in the government and legal system and no significant negative effect on the consciousness of paying taxes. Perception of good over perceived tax benefits and no significant positive effect on the consciousness pay taxes. Awareness paying tax positive effect on the willingness to pay taxes.Keywords : willingness to pay taxes, pay taxes awareness, knowledge and understanding of tax laws, the perception of the effectiveness of the tax system, tax authorities qualified service quality, the level of public confidence in the government and legal system, which is well above the perception of the perceived tax benefits
HUBUNGAN DANA ALOKASI UMUM, BELANJA MODAL, PENDAPATAN ASLI DAERAH DAN PRODUK DOMESTIK REGIONAL BRUTO (Studi Pada Kabupaten / Kota di Propinsi Jawa Tengah) Dwi Okto Imtichanah, 10.05.52.0065; Jaeni, Jaeni
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 aimstoexamine the relationshipof general allocationfund, capital expenditures, incomearea andregional gross domestic productin2008-2011. to the district / kotamadia in central java province.The sample used inthis studyis thefinancial dataof local governmentdistrict /municipalityinthe province ofCentral Java. The data collection methodusedin this studypurposivesampling. The analytical tool usedismultiple linearregressiont test, ftest, andtest the coefficientof determination.The results of this study indicate that the variable general grants significant positive effect on capital expenditures, the general allocation fund variables significant positive effect on local revenues, capital expenditure variable significant positive effect on gross domestic regional product and regional income variable significant positive effect on product regional gross domestic.Keywords: allocation of GeneralFund, Capital Expenditure, RevenueRegionnative, regional gross domesticproduct
PENGARUH INDEPENDENSI, INTERGRITAS, PROFESIONALISME, KOMPETENSI DAN KEPA TUHAN KODE ETIK TERHADAP KUALITAS AUDIT (Studi Kasus pada Pemeriksa BPK RI Penvakilan Provinsi Jawa Tengab) Riezkiana Kristina KN, 11.05.52.0210; 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

The purpose of this research is to analyse the influence of independency, integrity, professionalism, competency and compliance code of conduct on the quality of audit on the auditor BPK RI Representative of Province in Central of Java.The population of this research are all auditor which have followed Education and Training of Functional Posision of Auditor (JFP) and 2 years minimal job experience as auditor. Sampling was conducted using a purposive sampling method and number of samples of 95 respondents. Primary data collection method used is multiple regression model.The result showed that integrity, professionalism and compliance code of conduct have a position impact on audit quality. And independency and competency doesn’t have a position impact on audit quality.Keywords: independency, integrity, professionalism, competency, compliance code of conduct, quality of audit
DETERMINAN PEMILIHAN AUDITOR EKSTERNAL BERKUALITAS Adhitia Widiyanto, 10.05.52.0066; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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This study examined and analyzed the influence of the number of Board of Commissioners, the growth rate of the company, and the external financing needs of the election of the external auditors on the quality of manufacturing companies that went public in Indonesia.The population in this study are all companies engaged in the manufacturing sector which is registered in the Indonesian Stock Exchange (BEI) in 2010-2012. As many as 263 companies selected sample using purposive sampling technique. The analysis technique used is logistic regression.The results showed that the amount of BOC significant effect on the selection of the external auditor quality. While the rate of growth and external financing needs are not significant influence on the selection of the external auditor quality.Keywords: Board of Commissioners, Company Growth, External Financing Needs, Selection of Qualified External Auditors
PENGARUH EARNING MANAGEMENT, CORPORATE SOCIAL RESPONSIBILITY DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN YANG DIMODERASI OLEH PRAKTEK GOOD CORPORATE GOVERNANCE Henry Adi Kurnianto, 10.05.52.0142; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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This study aimed to analyze the effect of earnings management, corporate social responsibility and the value of corporate debt policy are moderated by the practice of good corporate governance with the perspective of agency theory and signaling theory.This study used a sample of 53 publicly traded companies listed on at the Indonesian Institute of Corporate Governance in the form of corporate Governace perception index (CGPI) year period from 2010 to 2012. Hypothesis testing is used multiple regression analysis with absolute value of the difference. Results of studies using regression proved that earnings management does not affect the value of the company, CSR does not affect the value of the company, debt policy affect the value peruahan, good corporate governance is not proven as a moderating variable between earnings management with corporate values, good corporate governance proved to be moderating variable between CSR with corporate values and good corporate governance proved as moderating variable between the value of corporate debt policy.Keywords: Earning Management, Corporate Social Responsibility, Debt Policy, Corporate Value, Good Corporate Governance
Pengaruh Persepsi Wajib Pajak Tentang Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak dengan Kondisi Keuangan Wajib Pajak dan Preferensi Risiko Sebagai Variabel Moderating (Studi Empiris Terhadap Wajib Pajak Orang Pribadi di Kota Semarang) Marta Syamsudin, 10.05.52.0004; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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Abstract

This research aims to examine the effect perception of tax service quality on taxpayer’s compliance. This research also aims to examine the moderating effect of financial condition of taxpayer’s and risk preference for the relationship between perception of tax service quality with taxpayer’s compliance. The sampling method of this research used convenience sampling with a sample of 100 respondent from individual taxpayer’s in Semarang City.The research data used are the primary data by questionnaire which have contained respondent answer’s. Is this research, data analysis, used by Moderated Regression Analysis.The result of this study indicates that the effect perceptions of tax service quality authorities of tax and risk preferences and significant positive effect, the financial condition of the taxpayer has no effect on tax compliance. Besides the two moderating variable’s that taxpayer’s financial condition and risk preferences does not affect the relationship between the taxpayer’s perception about the quality of the service tax authorities taxpayer’s compliance.Keywords: perception of tax service quality, financial condition of taxpayer’s, risk preference, and taxpayer’s compliance
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PAJAK HOTEL DAN RESTORAN (Studi Empiris di Daerah Pantai Utara Jawa Bagian Barat Provinsi Jawa Tengah Tahun 2003-2012) Whillin Anna Mariana, 10.05.52.0109; Badjuri, Achmad
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 was to analyze the influence of the number of hotels, occupancy rates, inflation, GDP, and the number of tourists as a factor affecting the Hotel and Restaurant Tax receipts in the west coast of Central Java province. The data used are secondary data from the years 2003-2012 was obtained from the publication of the Central Statistics Agency (BPS), Central Java Province. The analytical tool used is regression analysis Regression methods and descriptive study.The population used in this study is the data Tax Regency Hotel and Restaurant in Central Java city of which includes data Number of Hotels, Hotel Room Occupancy Rate, Inflation Data, Data GDP and data on the number of tourists visiting the District / City West area of the northern coast of Central Java province. As for the samples in this study using existing data availability is data in Hotel and Restaurant Tax Pantura Region West Central Java province during the years 2003-2012.The results showed that the number of the hotel, room occupancy rate and a significant number of tourists has a positive effect on α <5 percent of the tax revenue hotels and restaurants, while the significant negative impact GDP and the inflation rate has no effect on actual revenues pajk hotel and restaurant.Keywords: Hotel and Restaurant Tax, Total Hotel Room Occupancy Rate, Inflation, GDP, The number of tourists, Central Java Province
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN LAPORAN TAHUNAN Lia Yuliana, 09.05.52.0075; Sunarto, Sunarto
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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This research was conducted to determine whether the mechanisms of good corporate governance can effect the level of disclosure information in the annual reports on manufacturing companies listed in Indonesia Stock Exchange.The population used in the research is a manufacturing company listed on the Indonesia Stock Exchange with the 2009-2011 research period. For research purposes in the selection of the sample using purposive sampling method to obtain 153 sample companies that fit the criteria. Processing and data analysis in thisresearch using multiple linear regression.The results of research indicate that Corporate Governance mechanisms affect the level of disclosure in the annual report. While partially just managerial ownership,concentration ownership, auditcommittees and company size significantly influence the level of disclosure in the annual report. Other independent variables such as institutional ownership, the proportion of independent directors has no effect on the level of disclosure in the annual report.Keywords: Disclosure, Corporate Governance Mechanisms, Manufacturing, Annual Reports

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