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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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PENGARUH PENDAPATAN, SANKSI DENDA, PELAYANAN FISKUS, DAN KESADARAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Nur Arifiyani, 08.05.52.0075; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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Abstract

The population in this study are all taxpayer to land and building tax in the district of village Muktiharjo Kidul district of West Pedurungan Semarang regency in 2011 amounted 30.894 taxpayers. The sampling technique used is proportional stratified random sampling. The number of sample of 109 respondents. Data obtained through primary data by distributing questionnaires and secondary data obtained from the office of the district of village Muktiharjo Kidul district of West Pedurungan. Analysis of data using multiple linear regression analysis.The results showed test of the income variable has positive and significantly affect taxpayer compliance, did not taxpayer attitudes on sanction againts tax fine has positive and significant impact on taxpayer compliance, service tax authorities has positive and signifikan,taxpayer attitudes toward taxation awareness has positive and significant impact on taxpayer compliance. Simultane ously income, the taxpayer attitudes on fine sanctions and taxation awareness affect taxpayer compliance by 71,3%.Keywords: Taxpayer compliance, income, fine sanction, service tax authorities taxation awareness
ANALISIS METODE PENYUSUTAN AKTIVA TETAP TERHADAP LABA PERUSAHAAN Benny Krisnanto, 03.05.52.0052; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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Abstract

Accounting treatment of fixed assets is an accounting treatment applied to fixed assets owned by the company. This treatment includes the cost of the asset, after the acquisition expenses, depreciation of fixed assets and the discharge or disposal of fixed assets. The purpose of this study was to look for possible accounting treatment of fixed assets are most appropriate to be applied to the fixed assets of the company. An analysis includes also the effect of calculating the depreciation of the companys income statement. For the writing of this script author conducted research on PT. Glora Karya Makmur located in Klepu Semarang. To obtain the data, performed data collection through library research and field research. Fieldwork was conducted by a brief interview with the competent authorities, as well as field observations to directly supervise the object under study. This study takes the object of fixed assets of Group II motor vehicle owned by PT. Glora Karya Makmur. Based on observations on PT. Glora Karya Makmur , it is known that the method of depreciation of fixed assets employed by the company is a straight-line depreciation method. From the analysis there were significant nominal effect of the depreciation method used by the company that is a straight-line method with sum of the year digit method and double declining balance method, so the company can generate greater profits.Keywords: Fixed Assets, Depreciation Method of Fixed Assets, Corporate Earnings, Literature Studies and Field Research.
FAKTOR-FAKTOR YANG MEMPENGARUHI INDEPENDENSI AUDITOR Dewi Muliyana, 07.05.52.0003; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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Abstract

Independence is the attitude expected of a public accountant for not having a personal interest in the execution of his duty contrary to the principles of integrity and objectivity. Independence must be regarded as one of the characteristic of the most important public accountant. The independence of public accountant includes two aspects: independence in mental attitude and appearance of independence. Independence in mental attitude means of self-honesty in accounting in considering the facts and a consideration of objective, impartial in formulating his opinion, while the appearance if independence means that the public impression that the independent public accountant to act so that public accountants should avoid circumstances of factors, factors that can lead to the dubious freedom. Sample selection methods in the study was conducted using purposive sampling method, the criteria for determining the sample is a public accountant who has had experience doing an audit and have worked for more than 2 years. Numbers of samples obtained were 63 respondents.the data used in this study is the primary data using questionnaires. Analysis of the data which is used multiple linear regression analysis. Hypothesis testing using the test with the test results indicate that the bonds of financial interest and relationships with clients, long-standing relationship with the client’s auditor, the competition among KAP, social relations and significant negative effect on the appearance of independence of public accountants; provision of services other than audit services, the size of the KAP office, the audit fee does not significantly influence the appearance of independence of public accountants.Keywords: independence, accountants, bond interest, long-standing relationship, competition among KAP, social relations, the rendering of services, the size of the KAP office, the audit fee
PENGARUH KEPUASAN KERJA, KOMITMEN ORGANISASIONAL, KONFLIK ANTAR PERAN, DAN MOTIVASI TERHADAP KEINGINAN BERPINDAH KERJA AUDITOR DARI KANTOR AKUNTAN PUBLIK DI SEMARANG Choirun Nisa, 08.3503.0508 Aniswatin; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aimed to analyze the effect of job satisfaction, organizational commitment, role conflict and motivation to move desires auditors working on a public accounting firm in Semarang. The population in this study are all auditors in public accounting firm. Sample size is 48 data. The research sample collected by direct interviews or in interviews in respondents with a minimum criteria has been working in public accounting firm for one year.The method used in this research is to use multiple regression analysis results indicate that job satisfaction, commitment Oganisasional, and negative and significant motivation to move kerja.Sedangkan keiinginan berpengaruh role conflict between positive and significant impact on the desire to move the work auditor. Saran Researchers further to add variable consequences in order to know the cause of the desire to move the work factor Auditor.Keywords: job satisfaction, organizational commitment, role conflict, motivation, desire to move work
PENGARUH CORPORATE GOVERNANCE PADA CORPORATE SOCIAL RESPONSIBILITY DAN EARNING MANAGEMENT TERHADAP NILAI PERUSAHAAN Achmad Subari, 08.05.52.0108; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

This research to analyze the effect of corporate governance on CSR and earning management of the corporate value after the issuance of Law No. 40 Year 2007 regarding Limited Liability Company in manufacturing companies on the Stock Exchange with the perspective of agency theory and expectancy theory. Appropriate agency to resolve the conflict theory and agency theory expectations are expecting a certain strength to enhance shareholder value.The research proved that corporate governance has no effect on corporate value, CSR affects corporate value, earning management doesn’t affect on corporate value, corporate governance proved not as moderating variableon CSR and corporate value, corporate governance proved to be a moderating variable on earning management and corporate value. In  this study supports the agency theory and expectacy theory to enhance shareholder value.Keywords: Corporate Governance, Corporate Social Responsibility, Earning Management, Corporate Value
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2007 – 2010 Unik Wiyarsini, 0835030718; Maryono, Maryono
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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Abstract

Dividend policy is the amount of revenue that will be provided to investors. The purpose of this study was to examine and analyze the influence of cash ratio, debt to equity ratio (DER), return on assets (ROA) and earnings per share (EPS) on dividend policy.Based on the selection criteria in this study found 22 companies, resulting in pooling of data 88. Analytical methods used to analyze the influence of cash ratio, debt to equity ratio (DER), return on assets (ROA) and earnings per share (EPS) of the dividend policy is a multiple linear regression analysis.The results of this study can be concluded that: (1) Cash ratio is a positive influence on dividend payout ratio is acceptable, meaning that the higher the cash ratio will increase the dividend payout ratio. (2) Debt equity ratio negatively affect the dividend payout ratio is rejected, meaning that the debt equity ratio does not affect the dividend payout ratio. (3) Return on assets has a positive effect on dividend payout ratio means the higher the acceptable return on assets will increase the dividend payout ratio. (4) Earning per share has a positive effect on dividend payout ratio is acceptable, meaning that the higher the earnings per share would increase the dividend payout ratio.This study is limited to empirical studies of factors - factors that affect dividend policy of manufacturing companies went public on the Stock Exchange but is not up to solving the problem of how the impact of dividend policy on the performance of the company itself. Therefore, other researchers interested in the problems of the manufacturing companys capital structure to develop this research in order to determine the impact of dividend policy that used the company to company performance. For the study hereinafter may add other variables outside the model study, for example, inflation.Keywords: cash ratio, debt to equity ratio (DER), return on assets (ROA), earnings per share (EPS) and dividend policy
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, LEVERAGE, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA Nanik Witasari, 0835030716; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This research is a test and analyze the influence of institutional ownership, managerial ownership, leverage independent commissioner, and the profitability of earnings management in a manufacturing company that went public in Indonesia. The population in this study is a company engaged in the manufacturing sector are listed in Indonesia Stock Exchange (BEI) in 2008-2010. Sampling technique using a purposive sampling technique. According to established criteria there were 26 samples of analytical technique used is multiple regression. The results suggest that Leverage and Profitability has a positive effect on earnings management. As for institutional Ownership. Managerial ownership and The proportion of independent board of management had no effect on earnings management.Keywords: institutional ownership, managerial ownership, leverage independent commissioner, profitability and earnings management
ANALISIS FAKTOR PENGARUH PEMILIHAN METODE AKUNTANSI PERSEDIAAN PERUSAHAAN MANUFAKTUR DI BEI Hendry Setiantoro, 0835030711; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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The objective of this study is to prove factors the affect of choice accounting inventory method. The independent variables are Managerial Ownership, Inventories Variability, Company Size, Leverage, and Capital Intensity. The dependent variable is Inventory Method, that is measured by FIFO method and average method.Objects in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) for years 2006 through 2010. Samples obtained as many as 60 companies per year. So, in this study to 300 samples consisting of 75 companies using the FIFO method and the 225 companies using the average method. Analysis tools used in this study is logistic regression with a significance level of 5% (α = 5% = 0.05)These results indicate that the Managerial Ownership, Company Size, and Leverage significant influence on the selection and inventory accounting method. Meanwhile, Variability and Intensity of Capital Stock that is not insignificant effect on the selection method of inventory accounting.Keywords: Managerial Ownership, Inventories Variability, Company Size, Leverage, Capital Intensity, and Inventory Accounting Methods.
ANALISIS FAKTOR PENGARUH KETEPATAN WAKTU PELAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR DI BEI Dewi Ariyana, 0835030706; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

This research refers to research conducted by Natallia Anggraenie (2006). Any limitations of previous studies, the researcher interested in conducting a test of the factors that affect the timeliness of financial reporting. The study aims to determine whether the debt to equity, profitability and liquidity affect the timeliness of corporate financial reporting.Study sample with the criteria specified sample obtained (n) of 57 manufacturing companies that go public on the Stock Exchange Indonesia for 4 years so the amount of data 56 x 4 = 224 observation data. Data analysis tool used is logistic regression.The results of data processing can be concluded that the debt to equity ratio does not significantly influence the timeliness of financial reporting; profitability (ROI) does not significantly influence the accuracy of the publication of financial statements and liquidity significantly influence the timeliness of financial reporting.Keywords: debt to equity ratio, profitability, liquidity and the timeliness of corporate financial reporting
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PRICE TOBOOK VALUE DAN IMPLIKASINYA PADA RETURN SAHAM (Studi Empiris: pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Sri Wahyuni, 0835030701; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aimed to examine the influence of fundamental factors of the company’s price to book value in the valuation of share s in Indonesia Stock Excange from 2008 to 2010. Sampling technique using purposive sampling that sample by using certain criteria, namely: the company gets the positive earnings and dividend consecutively in the study, is 2008-2010. Based on these criteria, then optained a sample of 34 companies. The analysis technique used is multiple linear regression analysis.The results prove that the Dividend Payout Rato (DPR) has no effect on Price to Book Value (PBV). Return On Equity (ROE) have positive and significant impact on Price to Book Value (PBV). Growth have significant negative effect on Price to Book Value (PBV). Degree Of Financial Leverage (DFL) have significant negative effect on Price to Book Value (PBV). Price to Book Value (PBV) have positive and significant impact on Stock Return.Keywords: Dividend Payout Ratio (DPR), Return on Equity (ROE), Growth, Degree of Financial Leverage (DFL), Price to Book Value (PBV), and Return Stock.

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