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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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DETERMMINAN DISFUNGSIONAL AUDIT (Studi Empiris Pada Kantor Akuntan Publik Di Jawa Tengah) Gadis Trianita Hening, 12.05.52.0180; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

The research objective was to examine the influence of locus of control eksternal, the auditors performance, organizational commitment, time budget pressure, and the dignity of the dysfunctional audit on Public Accounting Firm (KAP) in Central Java. The sample in this study is contained in the auditor Public Accounting Firm (KAP) in Central Java. The sampling technique using a convenience sampling, the latest data the number of auditors, both in the level of junior, senior, and the manager can not be known with certainty. Methods of data analysis using multiple linear regression analysis. The results showed that the locus of control eksternal and time budget pressure positive and significant effect on the behavior of dysfunctional audit. Performance auditors showed that the influence of the negative and not significant to audit dysfunctional behavior. While the commitment of the organization to have a significant negative effect on the behavior of dysfunctional audit. And self-esteem showed positive and significant impact on the behavior of dysfunctional audit.Keywords: Locus Of Control Eksternal, The Auditors Performance, Organizational Commitment, Time Budget Pressure, Self-Esteem, Dysfunctional Audit
FAKTOR - FAKTOR YANG MEMPENGARUHI SIMPANAN MUDHARABAH PADA BANK SYARIAH DI INDONESIA Arye Nursa Asyik, 12.05.52.0183; Puspitasari, Elen
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No.1 Edisi April 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

Mudharabah deposits are deposits which is based on a kind of partnership agreements. There are two parties involved in the mudharabah deposits, where the first party as shahibul maal can be referred to customers who provide the funds and the second party as mudharib be called Islamic banks are responsible for the management. The purpose of this study was to identify factors that influence the Mudharabah deposits in Islamic banks in Indonesia. Objects that are used as research are factors thought to influence the Mudharabah deposits in Islamic banks during the period 2012-2014, in the form of benchmark interest rate, the rate of profit sharing, inflation, financing to deposit ratio, the size of the Bank, non-performing financing and promotion costs , Population and samples taken consisted of Islamic Banks and Sharia Business Unit by taking the data derived from the entire financial performance of Islamic banks in Indonesia in the period 2012 to 2014, obtained a total sample of 101 data obtained by purposive sampling technique. Hypothesis testing using multiple regression analysis. The results showed that the benchmark interest rate, and inflation does not affect the mudhrabah deposits in Islamic banks in Indonesia. Variable Financing to Deposit Ratio, the size of the bank, and the cost of the promotion of significant positive effect on mudhrabah deposits in Islamic banks in Indonesia. Non Performing Financing significant negative effect on mudhrabah deposits in Islamic banks in Indonesia. Determination coefficient of 0.783 indicates that the independent variable on the dependent variable mudaraba deposits amounted to 78.3% and the remaining 21.7% is influenced by other variables not included in this study.Keywords: Islamic Banking, The Benchmark Interest Rate, Profit Sharing, Financing To Deposit Ratio, Inflation, Bank Size, Non Performing Financing, Promotion Costs, Mudharabah Deposits
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI PENDAPATAN ASLI DAERAH (PAD) PADA KABUPATEN/KOTA DI PROVINSI JAWA TENGAH TAHUN 2011-2013 Wahyuning Astuti, 12.05.52.0184; Maryono, Maryono
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

This research aims to examine the effect of GDP, total population, total tourist, and total hotel to local revenue (PAD) at the District / town in Central Java Province. The source of data that used is secondary data that obtained from BPS Central Java Province from year 2011 to 2013. The sampling technique using sensus. Mechanical testing data is to use a multiple linear regression analysis. The results of research show that each of variable has the same effect which is variable Gross Regional Domestic Product (GDP), number of tourist and number of hotel effect sisignificantly positive to local revenue (PAD). While the variable of total population is not affected to total revenue (PAD).Keywords: PAD, GDP, Total Population, Number Of Tourist, Number Of Hotel
FAKTOR - FAKTOR YANG MEMPENGARUHI INDEPENDENSI AUDITOR DI JAWA TENGAH (Studi Empiris Pada Kantor Akuntan Publik Di Jawa Tengah) Brilian Akbar Rakai A.W.S, 12.05.52.0185; Kartika, Andi
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016
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Abstract

This research was motivated by the behavior of auditors in auditing the financial report of clients. The purpose of this study is to examine the effect of the bond financial interests and business relationships with clients, management advisory services (MAS), tenure of audit, the competition of audit firm, size of audit firm, and size of audit fees received by audit firm toward auditor’s independence in Central Java. The population of this study is public accounting firm in Central Java that was registered in Otoritas Jasa Keuangan (OJK) on December 31, 2015 . Sampling was done using purposive sampling method. The sample of this study was 14 audit firm (KAP) and the amount of respondents was 72. The primary data collection method were by a questionnaire method. Mail-survey were done to audit firms that were located in Purwokerto, while direct survey were done to audit firms that were located in Solo and Semarang. Data were analyzed using multiple linier regression model. The result reveales a positive significant relationship between the variables of; bond financial interest and bussiness relationships with client, size od audit firm, and size of audit fees received by audit firms to auditor’s independence, while management advisory services (MAS), tenure of audit,and the competition of audit has no significant affect toward auditor’s independence.Keywords: The Bond Financial Interests And Business Relationships With Clients, Management Advisory Services (MAS), Tenure Of Audit, The Competition Of Audit Firm, Size Of Audit Firm, Size Of Audit Fees Received By Audit Firm, auditor,s Independence
FAKTOR - FAKTOR YANG MEMPENGARUHI PERILAKU DISFUNGSIONAL AUDIT (Studi Empiris Pada KAP Di Jawa Tengah) Septiyana Widiyastuti, 12.05.52.0186; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students Journal of Accounting and Banking

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This study aimed to examine the effect of locus of control, organizational commitment, performance, emotional spiritual question, turnover intention, and audit fee which directly influence acceptance of auditor to dysfunctional behavior. The population in this study were all auditors working in the public accounting firm in Central Java. Sampling was done using purposive sampling method and sample size were 77 respondents. The primary data collection method used was a questionnaire method. Data were analyzed using multiple linier regression model. Result of research indicate that the variables: locus of control, and turnover intention have significant positive effect to acceptance of dysfunctional audit behavior, organizational commitment and emosional spiritual question have significant negativ effect to acceptance of dysfunctional audit behavior, while auditor’s performance do not has a significant negativ effect to acceptance of dysfunctional audit behavior, and audit fee do not has a significant negativ effect to acceptance of dysfunctional audit behavior.Keywords: Locus Of Control, Organization Commitment, Auditor Performance, Emotional Spiritual Question, Turnover Intention, Audit Fee, Dysfunctional Audit Behavior
PENGARUH CORPORATE GOVERNANCE PERCEPTION INDEX, KUALITAS AUDITOR DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Yang Terdaftar Di The Indonesian Institute For Corporate Governance Tahun 2010-2014) Addienda Kamilia Insani, 12.05.52.0189; Indarti, MG Kentris
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

This research aims to examine and analyze the effect of Corporate Governance Perception Index, quality auditors proxy with auditor independence and auditor reputation, as well as leverage on earnings management. Company size are used as control variables in research. Researchers used a sample of companies listed on the Indonesian Institute for Corporate Governance 2010-2014. Source data used are secondary data obtained from SWA and financial statement data comes from IDX. The sampling method using purposive sampling. About 35 companies sampled in the study. Data analysis method is by using multiple linear regression. The results showed variables CGPI and leverage have significant negative effect on earnings management. Auditor independence and auditor reputation have positive effect but not significant. Size as a control variable can not fix the model, so it does not function as a control variable.Keywords: Corporate Governance Perception Index, Quality Auditor, Auditor Independence, Reputation Auditor, Leverage, Company Size, Earnings Management
PENGARUH MONEY ETHICS DAN RELIGIOSITY TERHADAP TAX EVASION (Studi Pada Wajib Pajak Orang Pribadi Di KPP Pratama Semarang Candisari) Riska Febriana Ramadani, 12.05.52.0193; Meita Oktaviani, Rachmawati
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No.1 Edisi April 2016
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This study was conducted to examine and analyze the influence of money ethics and religiosity against tax evasion. The research method used primary data is by distributing questionnaires to 120 individual taxpayer on KPP Pratama Semarang Candisari. The sampling technique used was convenience sampling. The data analysis techniques used multiple regression analysis using SPSS. The results of the study showed that money ethics influence on tax evasion, howefer religiosity has no effect. Keywords: Money Ethics, Religiosity, Tax Evasion
FAKTOR - FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR (Studi Empiris Pada KAP Di Semarang) Nur Azizah, 12.05.52.0198; Setyowati, Widhy
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students Journal of Accounting and Banking

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This study aimed to examine the effect of the independence, professionalism, professional ethics, leadership style and organizational culture which directly affects the performance of the auditor in public accounting firm in the city of Semarang. The population in this study is the auditor who worked on a public accounting firm in the city of Semarang. Sampling was done by using a convenience sampling method and the total sample of 53 respondents. Primary data collection method used is the questionnaire. Data were analyzed using multiple linear regression model. The results showed that the independence and leadership style is not significant positive effect on the performance of auditors. While professionalism, professional ethics and organizational culture have a significant positive effect on the performance of auditors. Keywords: Independence, Professionalism, Professional Ethics, Leadership Style, Organizational Culture, Performance Auditor
FAKTOR - FAKTOR YANG MEMPENGARUHI MAHASISWA AKUNTANSI DALAM PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK ( Studi Empiris Pada Mahasiswa PTN Dan PTS Di Semarang) Hindun Choiriyah, 12.05.52.0199; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students Journal of Accounting and Banking

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This study aimed to examine the effect of intrinsic value, financial rewards, professional training, professional recognition, social values, work environment, labor market considerations, personality, gender equality that directly affect accounting students in selecting a career as a public accountant. The population in this study is the force in 2012 accounting students at Universities and Colleges in Semarang. Sampling was done by using purposive sampling method and number of samples of 341 respondents. Primary data collection method used was a questionnaire method. Data were analyzed using multiple linear regression model. The results showed that the intrinsic value significant negative effect on the selection of a career as a public accountant, while the financial rewards and consideration of labor market positive effect is not significant to the selection of a career as a public accountant, and professional training, professional recognition, work environment, social values, personality and gender equality significant positive effect on the selection of a career as a public accountant.Keywords: Intrinsic Value, Financial Rewards, Professional Training, Professional Recognition, Social Values, Work Environment, Labor Market Considerations, Personality, Gender Equality, The Selection Of A Career As A Public Accountant
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Intan Rosemaya Cintya, 12.05.52.0205; Srimindarti, Ceacilia
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

Companies go public have to improve the integrity of the financial statements in order to maintain the confidence of users of financial statements. The sampling method using purposive sampling the study period of 2012 through 2014, with a total sample of 171 manufacturing companies in the Indonesia Stock Exchange. The results showed that institutional ownership, audit committee and independent commissioners significant positive effect on the integrity of financial statements. While managerial ownership and audit quality does not affect the integrity of financial statements. Keywords: Mechanism Of Corporate Governance, Audit Quality And Integrity Of Financial Statements

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