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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 YANG BERPENGARUH TERHADAP KEPATHUAN WAJIB PAJAK DALAM MEMBAYAR PAJAK Rosita Adi Lestari, 08.05.52.0178; 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

The purpose of this study is to examine the effect of knowledge and understanding of taxation, fines penalties, tax authorities’ service and taxation awareness toward taxpayer compliance.The populations in this study were individual taxpayers registered in the KPP Candisari in 2011. Researchers used Accidental Sampling as a sampling method. Determination of sample in this study was determined using the Slovin formula. Primary data collection method used in this study was questionnaire. The techique of multiple regression analysis was used as a data analysis technique.Based on the results of the testing had been done, the conclusions were the variables that influence taxpayer compliance is knowledge and understanding of taxation, service tax authorities and awareness of the tax payers, while the financial penalties have no effect on taxpayer compliance.Keywords: Compliance with the taxpayer, knowledge and understanding of taxation, financial penalties, the service taxauthorities, tax awareness.
KONSERVATISMA AKUNTANSI DAN SENGKETA PAJAK PENGAHASILAN (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI) Kurniawan Pratama, 08.05.52.0154 Defry; Suwarti, Titiek
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

Problems in this study is whether the accounting conservatism effect on income tax disputes, as measured by the ratio of accounts receivable based on accounts payable, cash inflows to cash outflows, and the sale of the cost.The population in this study is a manufacturing company that went public and listed on the Stock Exchange. The sample used was 55 manufacturing companies. Type of data used was secondary data of every manufacturing company listed on the Indonesia Stock Exchange for three years ie 2009, 2010 and 2011. Data analysis technique used is multiple linear regression.The results of this study can be concluded that: (1) accounting conservatism affects the income tax disputes as measured by the ratio of accounts receivable to accounts payable (AR / AP). (2) The conservatism of accounting does not affect the income tax disputes as measured by the ratio of cash receipts to cash disbursements (CR / CD). (3) accounting conservatism affects the income tax disputes as measured by the ratio of the cost of sales (sales / exp).Keywords: konservatisma and income tax disputes
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG GO PUBLIK DI BEI Amelia Ima Susanti, 07.05.52.0067; 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

The reseach is in an examinitam which examine and analyze the influence of size of the company, business risk, active growth, and profitability towards the capital structure in go public manufacture company in Indonesia Stock Exchange in 2007-2009.The Population of the research is a manufacture company which is joined In Indonesia Stock Exchange since 2007 until 2009. Meanwhile, the sample of the research is a go public manufacture company which is joined in Indonesia Stock Exchange from 2007 to 2009 by taking’’ Purposive Sampling’’ sample.The Result of the research shows that the hypothesis examination result shows that: (a). The size of the company has positive significant influence towards the capital structure of go public manufacture company in 2007-2009. (b). The business risk doesn’t have influence towards the capital structure of go public manufacture company in 2007-2009. (c) The active growth has positive significant influence towards the capital structure of go public manufacture company in 2007-2009. (d) Profitability has negative significant influence towards the capital structure of go public manufacture company in 2007-2009. The size of company, business risk, active growth, and profitability simultantly has an influence towards the capital structure variable.Keywords: The size of the company, business risk, active growth, and capital structure profitability.
FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM SYARIAH (Study pada Saham yang terdaftar di JII 2005-2010) Eko Supriyanto, 08.05.52.0103; Suwarti, Titiek
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This study aims to provide empirical evidence, Factors - Factors affecting retrun Islamic stocks (study on stocks listed in JII (Jakarta Islamic index).Objects in this study is a company registered in the JII (Jakarta Islamix Index) in 2005 until 2010. The samples in this study were nine companies. The method used in the sampling is purposive sampling method. Statistical analysis tool used is multiple regression with a significance level.The results of the analysis said that earnings per share and return on investment have a significant and positive then hopotesis acceptable. While the debt to equity ratio and significant and positive effect of inflation, price-book value and the exchange rate is not significant then the hypothesis is rejected, firm size is not significant then the hypothesis is accepted.Keywords: Earnings per share, Retrun on investment, debt to equity ratio, price-book value, the size of the company, of inflation, exchange rates and stock returns sharia.
PENGARUH PENGALAMAN KERJA INDEPENDENSI, OBJEKTIVITAS, INTEGRITAS, KOMPETENSI TERHADAP KUALITAS AUDIT Siswo Nurwidodo, 09.05.52.0198; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

Each public accounting firm wants to have an auditor who can work well in an audit. One of which is the work of auditors is to audit the purpose of seeking information about what actions are implemented in an entity that examined order to support the professionalism, the auditor in performing the audit should be guided by the auditing standards set by the Indonesian Institute of Accountants (IAI), which general standards, standards of field work and reporting standards formulation of research problems as follows: The auditor work experience have a positive and significant impact on audit quality. The auditor independence has positive and significant impact on audit quality. The auditor objectivity has positive and significant impact on audit quality. The integrity of the auditors have a positive and significant impact on audit quality.This study aims to determine the effect of work experience, independence, objectivity, integrity, competence has a positive and significant impact on audit quality. The population in this study were all auditors working in public accounting firm in the city of Semarang. The selection of the population in the city of Semarang The population in this study were 266 people, consisting of partners, managers, senior auditors and junior auditors. The number of 266 people found a way to ask the people working in 18 public accounting firm that is in Semarang In this study, the authors use a quantitative analysis which is a form of analysis which is applied to large data can be grouped into a tangible figure kategorikategiri angka.Sedangkan analysis tool in this study using multiple linear regression equation. The research proves that there is the influence of variables on the quality of audit work experience, based on the results of the first hypothesis is accepted. There is the influence of independent variables on the quality audit, based on the results of the second hypothesis can be accepted There is the influence of variables on the quality of audit objectives, based on the results of the third hypothesis is accepted There are influence between variable integrity of the quality audit, based on the results of the fourth hypothesis is accepted There are influence between variablecompetence of quality audit, based on the results of the fifth hypothesis receivedKeywords: work experience, independence, objectivity integrity,competence, quality audit
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus pada Kantor Pelayanan Pajak Pratama Semarang Barat) Ninda Triana, 08.05.52.0148; Maryono, Maryono
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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The purpose of this study was to examine and analyze the influence of perceptions of sanctions taxation of taxpayers, tax officials, taxpayers criteria compliant, taxpayer awareness and knowledge of taxation on taxpayer compliance.The population in this study is an effective individual taxpayers registered at the KPP Semarang Barat in 2010 as many as 2906. With population size (N) of 2906 and the percent leeway inaccuracy because the sampling error can be tolerated or chill (e) 0.1 of this study using 100 samples. The determination of an individual taxpayer which will be selected is to use simple random sampling technique. Methods of data analysis used were multiple linear regression analysis.The results of this study can be concluded that: (1) Perceptions of sanctions taxation compliance reporting a positive effect on individual taxpayers. (2) Perceptions of the council tax compliance reporting a positive effect on individual taxpayers. (3) Perceptions of the criteria required to obey a positive effect on tax compliance reporting individual taxpayer. (4) Awareness of taxpayer compliance reporting a positive effect on individual taxpayers. (5) Knowledge of tax compliance reporting a positive effect on individual taxpayers.Keywords: perception of the taxpayers tax penalties, tax officials, taxpayers criteria compliant, taxpayer awareness, knowledge of taxation and taxpayer compliance
PENGARUH RASIO KEUANGAN TERHADAP TINGKAT BAGI HASIL SIMPANAN MUDHARABAH BANK SYARIAH Bernad Yonggo Wibowo, 08.05.52.0033; Himmawan, Arief
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Islamic banks are banks whose activities have left the issue of usury. The principle of sharing a common characteristic and operating a basic foundation of Islamic financial institutions as a whole. As the population in this study is that banks are on the Islamic financial sector that have been registered in the Bank Indonesia in the period of time between the years 2006 to 2011.This study uses a non-random sampling approach is by purposive sampling, with the criteria of the Bank - Islamic Banking which has stood since the period 2006 - 2011, and Bank Syariah who have the complete data period from 2006 to 2011. The method used in this study is to use multiple regression analysis to test hypotheses using t test. Before using multiple regression analysis, conducted tests of normality, the assumption of classical test and multiple regression.Based on the results of the feasibility test model using the F test shows that the ROA, FDR, BOPO, and CAR have a significant effect on the level of savings sharing mudaraba. Adjusted R ² value in the regression model obtained for 35.8%, meaning 35.8% of the variation in the level of savings could be explained by mudharabah profitability, liquidity, efficiency ratio, the ratio of capital kecakuapan while the remaining 64.2% are explained by other variables in outside the model. While based on the hypothesis test results indicate that ROA significantly positive effect on the level of the deposit mudaraba, FDR is not a significant negative effect on the level of the deposit  udaraba, BOPO significant negative effect on the level of savings results mudaraba, and CAR is significantly negative effect on the level of deposits results mudharabahKeywords: Rate of Profit Sharing, ROA, FDR, BOPO, and CAR
PENGARUH CAR, NPL, DPK DAN ROA TERHADAP LDR PERUSAHAAN PERBANKAN INDONESIA Setyo Tamtomo, 08.05.52.0043 Handy; Hersugondo, Hersugondo
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

Penelitian ini bertujuan untuk menguji pengaruh Capital Adequancy Ratio (CAR), Non Performing Loan (NPL), Dana Pihak Ketiga (DPK) dan Return On Asset (ROA) terhadap Loan to Deposit Ratio (LDR) pada Perusahaan Perbankan di Indonesia tahun 2006 – 2009. Hal ini dimaksudkan agar perusahaan-perusahaan perbankan di Indonesia tersebut dapat membuat suatu strategi kebijakan likuiditas yang optimal, sehingga perusahaan perbankan tersebut dapat tetap eksis untuk saat ini dan di masa mendatang.Data yang diperlukan dalam penelitian ini adalah data sekunder yang diperoleh dari Direktori Bank Indonesia tahun 2006 – 2009. Teknik pengambilan sampel dengan menggunakan purposive sampling,sehingga diperoleh sampel sebanyak 320 data observasi, tetapi setelah dilakukan outlier, ternyata sampel yang diolah sebanyak 304. Untuk menguji hipotesis mengenai pengaruh variabel independen dengan variabel dependen digunakan uji regresi linear berganda dengan taraf signifikansi sebesar 5%.Berdasarkan hasil penelitian ditemukan bahwa selama periode penelitian secara parsial, variabel Capital Adequancy Ratio dan Return On Asset berpengaruh positif dan signifikan terhadap LDR perusahaan, Non Performing Loan berpengaruh negatif dan signifikan terhadap LDR perusahaan, sedangkan Dana Pihak Ketiga tidak berpengaruh terhadap LDR perusahaan.Keywords: Capital Adequancy Ratio, Non Performing Loan, Dana Pihak Ketiga dan Return On Asset, Loan to Deposit Ratio
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN MEMBAYAR PAJAK BAGI PELAKU USAHA KECIL MENENGAH Nurul Kusuma Wardani, 08.05.52.0091; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

The study aimed to determine the factors that influence compliance of taxpayers pay tax stamps individual who has the Small and Medium Enterprises that located in the region of West Semarang. That research used primer data was acquired by distributing the questionnaires. Questionnaires are distributed as many as 100 respondents, the distribution method using accidental sampling method.The test results show that understanding and awareness of tax payers, and a good perception on the effectiveness of the tax system positive significanty influenced the taxpayer compliance, but perception of good against the council tax did not influence the taxpayer compliance.Keywords: Compliance taxpayer, paying tax awareness, understanding of the regulation taxation, the perception of the service tax authorities, the perception of the effectiveness of the taxation system.
PENGARUH CAR, LDR DAN BOPO TERHADAP KINERJA PROFITABILITAS PADA SEKTOR PERBANKAN YANG GO PUBLIK DI BURSA EFEK INDONESIA TAHUN 2007 - 2010 Riska Yunita Kurnia Rahayu, 08.05.52.0104; Listyorini Wahyu, Listyorini
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

This study aims to determine and analyze the influence of the CAR, LDR, and BOPO of the performance of banking profitability for the company go public in Indonesia with the observation period of 2007-2010. Important for the Banks profitability because profitability is used to measure the effectiveness of the company in generating profits by leveraging its assets. Financial ratios that affect the profitability (ROA) are: CAR, LDR and BOPO.The population in this study is a commercial bank in Indonesia which went public in 2007-the period of study 2010.sampel taken by using purposive sampling so that the amount of observational data obtained in this study as much as 96 observational data from 24 sample banking firms each year.By using a multiple linear regression analysis, the results showed that the CAR shown to have a positive significant effect on ROA and BOPO significant negative effect on ROA while the LDR does not affect eye out ROA.Keywords: CAR, LDR, BOPO, ROA

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