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Students´ Journal of Accounting and Banking
Published by Universitas Stikubank
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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Articles 2,418 Documents
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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP EFFECTIVE TAX RATE (ETR) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2013) Catur Tanjung Sari, 11.05.52.0025; Setyowati, Widhy
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 research investigates the influence of good corporate governance influences Effective Tax Rate (ETR). Good corporate governance are measured by the audit committee, institusional ownership, number board of commissioner, and percentage of independent commissioner. This research sample is manufactured company registered on the Stock Exchange during the year 2011-2013 by using of method purposive sampling. There are 154 companies fulfilling criterions. This research used multiple regression analysis. The results of this research indicates that institusional ownership affect Effective Tax Rate (ETR) significantly. Meanwhile, the proportion of independent commissioners, the number board of commissioner does not significantly influence the companys Effective Tax Rate (ETR). Keywords: Good Corporate Governance, Effective Tax Rate (ETR), The Audit Committee, and Institusional Ownership, Board of Commissioner, and Independent Commissioner
PENGARUH INVESTMENT OPPORTUNITY, INTERNAL CASH FLOW, INSIDER OWNERSHIP, FIRM SIZE, Dan GROWTH SALES TERHADAP CAPITAL EXPENDITURE Ika Norma Yunianti, 11.05.52.0061; Jaeni, Jaeni
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 was to analyze the influence of investment opportunity, internal cash flow, insider ownership, firm size and growth sales of the capital expenditure. The populationsof this study is manufacturing companies which are listed in Indonesia Stock Exchanged during 2009-2013. The purposive sampling was used in this study. The writer has selected 21 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 convering normality test, multicollibearity, heteroscedasticity test and autocorrealation test. The result of the study can be concluted that the Investment opportunity and  firm size of the company have a positive effect on capital expenditure. While Internal cash flow, insider ownership and growth sales has no effect on 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, Investment Opportunity, Internal Cash Flow, Insider Ownership, Firm Size, and Growth Sales
ANALISIS PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, KOMISARIS INDEPENDEN, LEVERAGE,DAN KONSENTRASI KEPEMILIKAN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE Ditavrene Yerde Viktare, 10.05.52.0071; Himmawan Dwi Nugroho, Arief
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 effect of firm size, firm age, independent commissioner, leverage and concentration of ownership of intellectual capital disclosure. This analysis uses the independent variables are firm size, firm age, independent commissioner, leverage and concentration of ownership and intellectual capital disclosure dependent variable. Statistical methods using multiple linear regression analysis, the statistical test of hypothesis testing and statistical test t F. The samples used were secondary data from the Indonesia Stock Exchange (IDX) ie financial statements and Annual Report manufacturing company in 2012 listing on the Stock Exchange. Samples were taken by purposive sampling method, and who meet the criteria for sample selection. The sample used by 77 companies. The results of this study showed partial firm size variables affecting intellectual capital disclosure. Age does not affect the company intellectual capital disclosure. Independent Commissioner does not affect the disclosure of intellectual capital, leverage does not affect the disclosure of intellectual capital, and does not affect the concentration of ownership of intellectual capital disclosure. Simultaneous testing showed five variables affecting intellectual capital disclosure.Keywords: Intellectual Capital Disclosure, Firm Size, Firm Age, Independent Commissioner, Leverage and Concentration of Ownership
ANALISIS KEMAMPUAN BEBAN PAJAK TANGGUHAN DAN AKRUAL DALAM MEMPREDIKSI MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Tercatat Di Bursa Efek Indonesia) Raeza Ayu Agustina, 10.05.52.0112; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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Abstract

The study was conducted to analyze the deferred tax expense and accruals in detecting earnings management in manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the year 2010-2012. Data used in the research originated from audited annual financial statements, the population of the study were 114 manufacturing companies listed on the Indonesia Stock Exchange with the object of study (sample) accounted for 38 companies were selected using purposive sampling method. Data were tested using logistic regression methods. These results indicate that the deferred tax expense no significant effect on the probability of earnings management firms do. Accrued no significant effect on the probability of earnings management firms do.Keywords: Deferred Tax Expense, Accrual, Earnings Management
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN DALAM PERSPEKTIF TEORI AGENSI DAN TEORI STAKEHOLDER Saligna Dian Pratiwi, 11.05.52.0096; Meita Oktaviani, Rachmawati
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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Abstract

These study examines the effect of Corporate Social Responsibility, managerial ownership, institutional ownership, public ownership, and debt policy on firm value. 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 2011 to 2013. Method of analysis using multiple regression analysis. The results showed that Corporate Social Responsibility has positive effect and significant to the firm value. Whereas managerial ownership, institutional ownership, public ownership, and debt policy had no significant effect on firm value.Keywords: Corporate Social Responsibility, Managerial Ownership, Institutional Ownership, Public Ownership, Debt Policy and Firm Value
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KANTOR PELAYANAN PAJAK PRATAMA SEMARANG Dheny Indra Gunawan, 10.05.52.0165; Hardiningsih, Pancawati
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 to examine, whether the modernization of the tax administration system in Semarang affect the Tax Office Primary, taxpayer compliance. Modern tax administration system is the adoption of modern tax administration system which is an improvement to the taxpayer and institutions to become more rapid, efficient, and economical. Type of descriptive quantitative research. With a sample of tax officials on the Tax Office Primary Semarang. the sample size is determined by purposive sampling method with a sample of 76 employees taxes. Survey methods used by data collected through a questionnaire with multiple linear regression analysis applied to the data processing SPSS 16.0. The results showed that the partial testing showed variable changes in organizational structure, changes in the implementation of services, facilities that utilize IT services do not have a significant effect on tax compliance, while variable employee code of conduct has a significant influence on tax compliance.Keywords: Changes in Organizational Structure, Modernization Changes In The Implementation of The Service, Service Facility With Information Technology, Employee Code of Conduct, Compliance Taxpayer
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK KOPERASI DI KOTA SEMARANG Sintya Oktarina, 10.05.52.0166; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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This study aimed to examine the effect of awareness, knowledge and understanding, and a good perception of the effectiveness of the tax system on the willingness to pay taxes on cooperatives in the city of Semarang. The population in this study is a savings and credit cooperatives in the city of Semarang. The sampling technique in this research is convinience sampling or sample was selected based on convenience. Data analysis techniques used in this research is multiple linear regression analysis. Based on the results of this study concluded that awarenesss to pay taxes, knowledge and understanding of tax laws and a good perception of the effectiveness of the tax system have a significant influence on the willingness to pay taxes.Keywords: The Willingness To Pay Taxes, Knowledge And Understanding Of Tax Regulation, Good Perception On Effectiveness Of Tax System
FAKTOR – FAKTOR YANG MEMPENGARUHI RENTABILITAS PERBANKAN DI INDONESIA (Studi Pada Bank Yang Terdaftar Di Bank Indonesia Periode 2010-2012) Ris Derlita Novikawati, 09.05.52.0121; Aini, Nur
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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This research aim to analyzed the rentabilities of the commercial and conventional banks in Indonesia with the purpose to determine the influence exerted by the variable Loan to Depossit Ratio, Non-Performing Loans and Equity on Return On Assetsat the Commercial and Conventional Banks listed in Bank Indonesia. The population of this study were 145 commercialand conventional banks listed in Bank Indonesia, where the entire population by using purposive sampling technique reduced to59 banks. Multiple linear regression analysis techniques used to determine the influence between variables which is the purpose of this study. The research show that simultaneously Loan to Depossit Ratio, Non-Performing Loans and Equity have significanteffect on the amount of Return On Assetswith a determination equal to 45.6%. The results of partial analysis proves that the variable Loan to Depossit Ratio and Equity have a positive and significant effect on Return on Assets, while the variable Non-Performing Loans has a significant and negative effect on Return on Assets. Based on these results it can be concluded that the Return On Assetswill increase along with the increase that occurred in the Loan to Depossit Ratio and equity, while the increase in Return On Assetswill also occur when non-performing loans declined.Keywords: Loan to Depossit Ratio, Non Performing Loan, Ekuitas, Return On Assets
ANALISIS PENGARUH DANA PIHAK KETIGA, BOPO, CAR, LDR dan NPL TERHADAP KINERJA KEUANGAN PADA SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Yunia Putri Lukitasari, 12.05.62.0003; Kartika, Andi
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 reseach is to examine influence of Third Party Funds, Operating Expanse to Operating Income, Capital Adequacy Ratio, Loan to Deposit Ratio, Non Performing Loan throught financial performance of public banking listed at Indonesian Stock Exchange during 2010-2012. Population of this research are Commercial Bank that resgistered in Indonesian Stock Exchange from 2010 till 2012. Data on this research are coming from Indonesian Stock Exchange (ISX). Sample are choosen by purposive sampling method at least 27 company. Data’s test technique by using multiple linear regression analyze. The result showed that the Thirt Party Funds, Capital Adequacy Ratio and Non Performing Loan has no effect on Return On Asset,Operating Expenses to Operating Income negatively effect the Return On Asset and Loan to Deppoosit Ratio has a positive effect on Return On Asset.Keywords: Thirt Party Funds, Operating Expense to Operating Income, Capital Adequacy Ratio, Loan to Deposit Ratio, Non Performing Loan And Return On Asset
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN PEMBERIAN OPINI DENGAN SKEPTISISME PROFESIONAL AUDITOR SEBAGAI VARIABEL INTERVENING (Studi Kasus Pada Pemeriksa BPK RI Perwakilan Provinsi Jawa Tengah) Muhibul Hafidin, 11.05.52.0029; Badjuri, Achmad
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 the influence of ethics, experience, expertise and independence of the accuracy of giving opinions and influence of ethics, experience, expertise and independence of the accuracy of giving opinions through the auditors professional skepticism on BPK Representatives of the Province of Central Java. The population in this study were all inspectors who have had the Functional Audit certificate (JFP) and have experience as an examiner in the BPK at least 3 years. Sampling was done by using purposive sampling method and sample size were 99 respondents. Primary data collection method used was a questionnaire method. Data were analyzed using multiple linear regression model. The results showed that the ethics, expertise, and independence significant positive effect on the accuracy of giving opinions, whereas experience significant negative effect on the accuracy of giving opinions. Ethics, expertise and independence of the significant positive effect on the accuracy of the provision of the auditors opinion through professional skepticism, but experience significant positive effect on the precision of the provision of the auditors opinion through professional skepticism.Keywords: Ethics, Experience, Expertise, Independence, Professional Skepticism Auditors, The Appropriateness of Giving Opinions

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