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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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PERAN ACCOUNT REPRESENTATIVE TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Wajib Pajak Orang Pribadi Di KPP Pratama Candisari Semarang) Ita Wulandari, 11.05.52.0136; Meita, Rachmawati
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 examine and analyze service, consultation, and supervision of the Account Representative of taxpayer compliance. The population in this study is the individual taxpayer in the region of KPP Pratama Semarang Candisari. Sampling was done by purposive sampling technique. The number of samples was determined as many as 100 people from the number of individual taxpayers who are on territory of Candisari. Data analysis techniques used in this research is the technique of multiple regression analysis. Finding of this research indicated the service Account Representative influential toward taxpayer compliance. While consulting Account Representative, monitoring Account Representative not influential toward taxpayer compliance.Keywords: Service Account Representative, Consultation Account Representative, Monitoring Account Representative, Tax Compliace
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN Yudha Novi Putranto, 07.05.52.0055; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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This research is a study that tested the effect of audit quality, financial condition, Audit Opinion Previous Year, Company Size, Debt defaults on acceptance Going Concern on manufacturing companies listed in Indonesia Stock Exchange. In this study, researchers used a purposive sampling and obtained samples of 65 companies listed on the Stock Exchange in 2010-2012. The analytical method used is logistic regression. The results of this study indicate Quality Audit, Financial Condition and company size does not affect the going concern opinion revenues while the previous years audit opinion and Debt Default affect the acceptance of going concern opinion.Keywords: Going Concern, Quality Audit, Financial Condition, Audit Opinions Prior Year, Company Size, Debt Default
PENGARUH JUMLAH WAJIB PAJAK, KEPATUHAN WAJIB PAJAK, TERHADAP PENERIMAAN PAJAK PENGHASILAN BADAN DENGAN PEMERIKSAAN PAJAK SEBAGAI VARIABEL MODERASI PADA KANTOR PELAYANAN PAJAK PRATAMA SALATIGA Rian Tri Setiawan, 11.05.52.0194; Jaeni, Jaeni
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 identify and analyze the influence of the number of taxpayers, tax compliance, the corporate income tax revenue with tax audits as a moderating variable in the Tax Office Primary Salatiga. This study uses quantitative data using secondary data obtained from STO Salatiga. The sample used in this study is on the period January 2011 to December 2013 Analysis of the data used in this study is the use of multiple linear regression analysis. The results of this study stated that the number of taxpayers have no effect and a negative result to tax revenues, while tax compliance, positive and significant impact on the corporate income tax revenue with tax audits as a moderating variable in the Tax Office Primary Salatiga.Keywords: Taxpayer Number, Taxpayer Compliance, Tax Audit, Tax Receipts Article 25/29, KPP Pratama Salatiga, 2014
PENGARUH UKURAN PERUSAHAAN (SIZE), PROFITABILITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR) Eko Purwanto, 13.05.62.0011; Darso, Maryono
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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The study aimed to examines the effect of size, profitability, and institutional ownership on Corporate Social Responsibility (CSR). The data used is annual report of companies listed in Indonesia Stock Exchange 2012-2013 period. The sampling method used purposive sampling. The results showed that size and profitability has significant effect on Corporate Social Responsibility (CSR). Whereas the institutional ownership had no significant effect on Corporate Social Responsibility (CSR).Keywords: Size, Profitability, Institutional Ownership, and CSR
ANALISIS FAKTOR–FAKTOR YANG MEMPENGARUHI TAX COMPLIANCE WAJIB PAJAK BADAN (Studi Empiris Pada Tax Profesional Perusahan Industri Yang Terdaftar Di Kantor Pelayanan Pajak Pratama Semarang Gayamsari) Nova Ariantono, 10.05.52.0148; 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 study was to determine the influence of attitudes, intentions financial condition, corporate facilities and organizational climate on tax compliance bodies in industrial companies registered at the Tax Office Primary Gayamsari Semarang. The population of this study is the tax professionals who work in medium and large industrial companies registered at the Tax Office Primary Gayamsari Semarang. The sample used incidental sampling technique produced by 80 respondents. The method of data analysis using multiple linear regression analysis. Based on data analysis can be seen attitudes, intentions, financial condition, corporate facilities and organizational climate and the company has a significant positive effect simultaneously on corporate tax compliance.Keywords: Knowledge of Tax, Tax Fairness, Adherence, Company’s Tax Compliance
PENGARUH KUALITAS PENGUNGKAPAN INFORMASI DAN PENERAPAN CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN DI BURSA EFEK INDONESIA Mita Hapsari, 07.05.52.0080; Nurhayati, Ida
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 examine the association of corporate governance applied in an enterprise with the companys performance and prove the effect of mandatory disclosure and timeliness of delivery of information on the performance of the company. Based on the index developed using certain criteria by the Indonesian Institute for Corporate Governance, conducted tests on the companys performance against 52 companies that the research samples. This research was conducted using purposive sampling method to non-financial companies who participated in the Corporate Governance Perception Index (CGPI), listed on the Stock Exchange and analyzed using regression analysis. The results showed that the influence of corporate governance proxy for asset mix, the chance to grow and the size of the company as well as mandatory disclosure and timeliness of delivery of information on the performance of the company.Keywords: Corporate Governance, Corporate Performance, Mandatory Disclosure, Timeliness of Information Delivery
ANALISIS FAKTOR YANG BERPENGARUH TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2009-2012 Chita Kartika Santoso, 10.05.52.0044; Suwarti, Titiek
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 transform and the analyze the efect of the  Loan to Deposit Ratio (LDR), Net Profit Margin (NPM), Earning Per Share (EPS), and operating Expenses Operating Income (BOPO) to the stock price on the banking companies listed in Indonesia Stock Exchage period 2009-2012. In this study, researchers used data population banking financial companies listed on the Stock Exchange during 2009-2012. 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 result of this study is the Loan to Deposit Ratio,  Net Profit Margin and operating Expanses Operating Income does not effect the stock price, while earning per share positive effect on stock prices.Keywords: Loan to Deposit Ratio (LDR), Net Profit Margin (NPM), Earning Per Share (EPS), dan Biaya Operasional Pendapatan Operasional (BOPO)
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PERUSAHAAN PUBLIK SEKTOR MANUFAKTUR TAHUN 2010-2013 Titin Ida Kumalasari, 09.05.52.0130; Poerwati, Tjahjaning
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 find empirical evidence and analyze the effect of profitability, liquidity, asset structure, systematic risk and the size of the company on thecapitalstructure. The population in this study are all companies registered manufacturing sector in Indonesia Stock Exchange 2010-2013 period. The samples in this study using purposive sampling method, which is based on certain criteria. Resulting in 227 observational data. Analysis of the data used in this research using descriptive statistics, testing normality of the data, the classical assumption test, multiple linear regression and goodness of fit test. Based on the results of research and discussion in this study, it can be concluded that the profitability of a significant negative effect on the capital structure. Liquidity significant negative effect, the structure of assets and systematic risk is not significant positive effect on capital structure, while the size of the company significant positive effect on the capital structure.Keywords: Profitability, Liquidity, Asset Structure, Systematic Risk, Firm Size and Capital Structure
FAKTOR YANG BERPENGARUH TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (STUDI EMPIRIS PADA PT. TELKOMSEL JAWA TENGAH) Nurul Karim Yustining Tiyas, 12.05.62.0007; 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 empirically the effect of the effectiveness of internal control, compliance compensation, observance of the rules of accounting, management information asymmetry and morality against the tendency of the accounting fraud at the Cellular Telecommunications PT (Telkomsel) Central Java region in 2015. The population in this study were employees of the financial Cellular Telecommunication (Telkomsel) Central Java region. In this study, the finance department employees who respond to 50 people. Analysis of the data used is multiple linear regression analysis. The results showed that the effectiveness of internal control, compliance compensation, observance of rules of accounting, management morality significant negative effect on the trend of accounting fraud. While the information asymmetry positive and significant impact on the trend of accounting fraud.Keywords: Effectiveness of Internal Control, Compliance Compensation, Observance of The Rules of Accounting, Information Asymmetry, Moral Management, and Accounting Fraud Trend
PENGARUH MASA PERIKATAN AUDIT, ROTASI KAP, UKURAN PERUSAHAAN KLIEN, UKURAN KAP DAN FEE AUDIT PADA KUALITAS AUDIT (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Azalika Milati, 11.05.52.0055; 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 determine the effect of the audit engagement period, rotation hood, the client company size, the size of the hood and audit fees on audit quality in manufacturing companies listed on the Stock Exchange during the study period 2011-2013. The data obtained from the financial statements of publicly traded companies. The number of samples is 129 manufacturing company. Data analysis method used is logistic regression analysis aimed to test the effect of a variable period of the audit engagement, the firm rotation, the size of the client company, the size of the firm and audit fees to audit quality as the dependent variable in the manufacturing companies listed in Indonesia Stock Exchange (IDX). The results showed a variable period of the audit engagement significant negative effect on the quality of the audit, the firm rotation is not significant positive effect on the quality of the audit, the size of the client companies significant negative effect on the quality of the audit, the firm size is not a significant positive effecton the quality of the audit and the audit fee audit no significant positive on audit quality.Keywords: Tenure Audit, The Firm Rotation, Size of The Client, Firm Size and Fee Audit

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