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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
 46   47   48   49   50 
PENGARUH STRUKTUR KEPEMILIKAN INSTITUSIONAL, FINANCIAL DISTRESS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI Novia Hari Wulandari, 11.05.52.0130; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students Journal of Accounting and Banking

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Abstract

The study examines the effect of institutional ownership structure, financial distress, leverage and firm size on conservatism accounting. This research was conducted at the Indonesian Stock Exchange by using a go public manufacturing company as the unit of analysis. The sampling method used purposive sampling with the observation period from 2010 to 2013. Relatonship and (or) influence between variable is described by using multiple regression analysis. The result showed that the institutional ownership structure and financial distress had no effect to the conservatism accounting. While, the leverage and the firm size has positive effect and significant to the conservatism accounting.Keywords: Conservatism Accounting, Institutional Ownership Structure, Financial Distress, Leverage and Firm Size
PENGARUH ASET PAJAK TANGGUHAN, DISCRETIONARY ACCRUAL, LEVERAGE, UKURAN PERUSAHAAN, DAN PERENCANAAN PAJAK TERHADAP PRAKTIK MANAJEMEN LABA Ika Mayangsari, 11.05.52.0132; Indarti, MG. Kentris
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to analyze and provide empirical evidence of the influence of deferred tax asset, discretionary accrual, leverage, company size, and tax planning to the earnings management. This research uses secondary data got from annual report published in www.idx.co.id and data from Indonesian Capital Market Directory (ICMD). Populations of the research are manufacturing companies listed on Indonesia Stock Exchange from 2011-2013. Samples were selected by using purposive sampling method. There are 208 observations that will examined by logistic regression analysis. The result shows that deferred tax asset have negative and not significant effect to the earnings management, discretionary accrual have negative and not significant effect to the earnings management, leverage have negative and significant effect to the earnings management, company size have positive and significant effect to the earnings management, tax planning have positive and not significant effect to the earnings management. Keywords: Deferred Tax Asset, Discretionary Accrual, Leverage, Company Size, Tax Planning, and Earnings Management
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PAJAK EFEKTIF Andang Wicaksono, 11.05.52.0138; Kartika, Andi
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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Abstract

Nowadays many companies want to do tax planning in order to decrease their tax burden. The result of tax planning can be measured by effective tax rate. This research examines the effect of firm size, firm leverage, capital intensity, and inventory intensity on effective tax rate. This research was conducted at the manufacturing companies listed in the Indonesian Stock Exchange. The sampling method used purposive sampling with the observation period from 2009 to 2013. The results indicated that firm size has significant negative effect on the effective tax rate, while capital intensity and intensity inventory has the opposite effect. This study also showed that firm leverage does not significantly affect the effective tax rate.Keywords: Effective Tax Rate, Firm Size, Firm Leverage, Capital Intensity, Inventory Intensity
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP EFFECTIVE TAX RATE PADA PERUSAHAAN WHOLESALE AND RETAIL YANG TERDAFTAR DI BURSA EFEK INDONESIA Helena Chintya R.D, 11.05.52.0140; Wardjono, Wardjono
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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Abstract

This study aims to determine Size, Profitability, Leverage, Capital Intensity Ratio, Inventory Intensity and Independent Commissioner of Effective Tax Rate Wholesale and Retail Trade companies listed on the Indonesia Stock Exchange. Population in this study are Wholesale and Retail companies listed on the Indonesia Stock Exchange. Sampling methods using purposive sampling period from 2010 to 2013. Tools of analysis used Multiple Regression Analysis to explain the related between variabels influence. The results showed that Size have negative not significant , Profitability have negative significant , Leverage have negative significant, Capital Intensity Ratio have negative significant, Inventory Intensity have positive significant, and Independent Commissioner have positif not significant to Effective Tax Rate. Keywords: Size, Profitability, Leverage, Capital Intensity Ratio, Inventory Inensity,  Independent Commissioner and Effective Tax Rate
FAKTOR-FAKTOR YANG MEMPENGARUHI CAPITAL EXPENDITURE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2013 Ita Destriyani, 10.05.52.0095; Sulistyowati, Yeye
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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Abstract

This study was conducted to examine the effect insider ownership, investment opportunity , internal cash flow, and size of the capital expenditure. The populations of this study is manufacturing companies which are listed in Indonesia Stock Exchanged during 2010-2013. The purposive sampling was used in this study. The writer has selected 19 manufacturing companies as sample in this study. The writer used multiple linear regression analyse and using t-test to analyse, the significant level of the test covering normality test, multicollibearity, heteroscedasticity test and autocorrealation test. The result of the study can be concluded that the investment opportunity and size of the company have a positive effects on capital expenditure. While internal cash flow and insider ownership negatively effects capital expenditure. For furtner research , writer is recommended to examine all companies listed on the Indonesian  stock exchange, not only manufacturing compaies alone but to all companies.Keywords: Capital Expenditure, Insider Ownership, Invesment Opportunity, Internal Cash Flow, Size
ANALISIS FAKTOR PAJAK DAN NON PAJAK TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Sri Partini, 10.05.52.0215; Puspitasari, Elen
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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This study aims to analyze  tax factors and non tax factors that influence debt policy at manufacture company listed in the Indonesian Stock Exchange. The tax  factors in this study are taxes rate and earnings after taxes. And the non tax factors are operating leverages, sales growth, and  firms size. Period of research started from year of 2010-2013. This study used  purposive sampling method. The data analysis techniques used multiple linier regresion analysis. The results showed that  taxes rate has positive influence but not significant toward debt policy, Earning after taxes has negative influence and significant toward debt policy, Operating leverages has negative influence but not significant toward debt polict. While sales growth and firms size have positive influence  and significant toward debt policy.Keywords: Debt Policy, Taxes, Earning After Taxes, Operating Leverages, Sales Growth, and Firms Size
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN Arif Gigih Pramuharyo, 10.05.52.0042; Kartika, Andi
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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Abstract

This study aims to transform and analyze the influence of the size of the board of directors, board of commissioner size, debt to equity and the size of the company to company performance in the manufacturing sector companies listed on the Indonesia Stock Exchange. In this study, researchers used a population yag manufacturing companies listed on the Stock Exchange during 2011-2013. The method used is purposive sampling method. Test equipment in this study using multiple linear regression, partial test (t test) and a simultaneous test of f (f test). The results of this study are the size of the board of directors of a significant positive effect on the performance of the company, board of commissioner size is not a significant negative impact corporate performance, debt to equity significant negative effect on the performance of the company and the size of the company significant negative effect on the performance of the company.Keywords: Board of Directors Size, Board of Commissioner Size, Debt To Equity, Firm Size and Firm Performance
ANALISIS PERKEMBANGAN, KONTRIBUSI DAN EFEKTIVITAS PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN KUDUS Nanda Asta Surya Husada, 10.05.52.0061; Maryono, Maryono
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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The purpose of this study is to analyze the growth of the District Revenue Holy, analyzes the development of local taxes Holy District, analyze the effectiveness of the realization of the original income of the filing of the target area Kudus years 2009-2013, analyze the effectiveness of local tax revenue to the revenue target blood Kudus years 2009-2013, analyzing the contribution of local taxes to Revenue Holy District, analyze each type of local taxes to local taxes, analyzing government policies and constraints in improving the original income. Data analysis method used is a quantitative method of research procedures which produce descriptive ie by comparing the regulations that apply to the implementation and management of the Department of Revenue in Regional District. Holy of years from 2009 to 2013. The results of the analysis of the development of the Holy Revenue District in 2009-2013 on average increased by 14.99%, the development of the local tax Kudus year on average from 2009 to 2013 increased by 33.97%, the effectiveness of local Revenue to the filing of the target area Kudus years 2009-2013 the average by 103.54% (very effective), the effectiveness of local tax revenue to the revenue target area Kudus year on average from 2009 to 2013 amounted to 109.60 % (very effective), the contribution of local taxes to Revenue District Holy year on average from 2009 to 2013 amounted to 30.50%, the contribution to the local tax perjenis smallest local taxes on average by 0.36% and the largest average 67.69, government policies and constraints Holy District local Revenue to improve the socializing Revenue to local taxpayers regarding local regulations relating to the provision of local taxes, the constraints faced by local government in improving the local tax Holy is the lack of information related to the local tax , efforts to generate revenues, which increased its revenues Holy regency field of tax and retribution areas, the results are separated areas of wealth management, other legitimate income, to explore the potential of the area, both with optimal utilization of the available resources and find the source another untapped revenues through intensive data collection. Keywords: Local Taxes, Local Revenue
PENGARUH PEMAHAMAN PERATURAN PAJAK DAN PELAYANAN APARAT PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERASI (Studi Kasus Pada UMKM Yang Terdaftar Di KPP Pratama Demak) Suntono, 11.05.52.0154; Kartika, Andi
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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Abstract

The purpose of this study re-write the understanding of the tax laws and officials tax service on taxpayer compliance with risk prefernces as a moderating variable. The population in this research in taxpayer MSMEs listed in KPP Pratama Demak. The sampling tehnique was convenience sampling method which produced a sample of 88 MSMEs. The analysis methode that used in study is a multiple linier regression analysis. The results showed that an understanding of the tax law and officials tax service have positif significant effect on taxpayer compliance MSMEs partially in Demak residence. The risk preferences cannot the relationship between the understanding of the tax laws with tax compliance and the relationship between officials tax service with tax compliance.Keywords: The Understanding of The Tax Laws, Officials Tax Service, Taxpayer Compliance, Risk Preferences
ANALISIS PERBEDAAN PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH PADA KABUPATEN LAMANDAU DAN KABUPATEN SUKAMARA DI KALIMANTAN TENGAH Nur Wawan, 10.05.52.0017; Maryono, Maryono
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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Abstract

This study aimed to analyze the differences in local tax revenues and levies to the original income between Lamandau District with Sukamara in Central Kalimantan from 2008-2012. Data analysis method used is quantitative descriptive analysis and trend analysis in percentage to measure the contribution and effectiveness of local taxes and levies and using different test methods Mann-Whitney test to determine differences in local tax revenues and levies between Lamandau District with Sukamara. Results of research conducted showed that there were no differences between the local tax revenue and Sukamara Lamandau District. But there are differences in local tax perjenis especially hotel tax, restaurant tax and entertainment tax between Lamandau District with Sukamara where tax revenue in the District Lamandau higher than Sukamara, while tax receipts restaurants and entertainment tax Sukamara higher than Lamandau District andnot there acceptance of differences between district levies Lamandau with Sukamara, but there are differences in revenue, especially levy local business service between Lamandau District with Sukamara where acceptance Sukamara higher than Lamandau District.Keywords: Local Taxes, Levies Regional, Local Revenue

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