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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 - FAKTOR YANG MEMPENGARUHI TANGGUNG JAWAB AUDITOR DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN (Studi Empiris Pada Kantor Akuntan Publik Di Semarang) Setyowati, Widhy; Retno Widhiyaningrum, 12.05.52.0209
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 study aimed to examine the effect of the independence, competence, experience, knowledge and professional skepticism to the responsibilities of the auditor in detecting fraudulent financial statements. This research was conducted on a public accounting firm in the area of Semarang. The population in this study are all auditors who are in the public accounting firm in the area of Semarang. Sampling using convenience sampling method. Primary data collection method used is the questionnaire with the data analysis using multiple linear regression model. The results showed that the experience and knowledge not affect the responsibilities of the auditor in detecting fraudulent financial statements, while the independence, competence and professional skepticism significant positive effect on the auditors responsibility to detect fraud in the financial statements.Keywords: Independence, Competence, Experience, Knowledge, Professional Skepticism And Responsibilities Of The Auditor In Detecting Fraudulent Financial Statements
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI TINDAKAN PERATAAN LABA (INCOME SMOOTHING) Resty Andini Putri, 12.05.52.0210; Sunarto, Sunarto
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 study aims to determine the factors that affect the income smoothing on manufacturing companies in Indonesia Stock Exchange in 2012-2014. Factors used in this study is profitability, firm size, financial leverage, and public ownership structure. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange in 2012-2014. The samples in this study using purposive sampling method. With this method, the company acquired as many as 46 samples or 138 of observation data. The analytical method used is using multiple linear analysis. The results showed that the factors that significantly influence the income smoothing on manufacturing companies listed in Indonesia Stock Exchange during the years 2012-2014 was the profitability and financial leverage, whereas the companys size and structure of public ownership is not significant factor in the income smoothing.Keywords: Profitability, Firm Size, Financial Leverage, Public Ownership Structure, Income Smoothing
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI) Irza Shara Hervina, 12.05.52.0233; Kartika, Andi
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 study aimed to examine and analyze the effect of leverage, profitability, company size, stock ownership, media exposure, the Board of Commissioners, and the solvability of the social responsibility disclosure. The population in this research was manufacturing companies listed in Indonesia Stock Exchange in 2012-2014. A sample of 79 companies. The type of data used was secondary data. The analysis used was multiple linear regression analysis. The results showed that the variable leverage and solvability is not significant positive effect on the disclosure of social responsibility. media exposure negatively affect the social responsibility disclosure. Profitability, company size, stock ownership, and the board of commissioners significant positive effect on the disclosure of corporate social responsibility.Keywords: Leverage, Profitability, Company Size, Stock Ownership, Media Exposure, The Board Of Commissioners, Solvability, Corporate Social Responsibility
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI EFFECTIVE TAX RATE PADA PERUSAHAAN AUTOMOTIVE AND ALLIED PRODUCTS YANG TERDAFTAR DI BURSA EFEK INDONESIA Winarsih, 13.05.52.0256; Wardjono, Wardjono
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 study aimed to examine the effect of institutional ownership structure, the audit committee, audit quality, independent board, the number of commissioners and the size of the company to the effective tax rate on Automotive Company Listed on the Stock Exchange Year 2010-2014. automotive companies listed in Indonesia Stock Exchange in the period 2010- 2014. The population in this study is the automotive company which is listed on the Indonesia Stock Exchange in the period from 2010 to 2014. The sample in this study as many as 11 companies. The sampling technique used purposive sampling. The criteria for the sample in this study is the use Rupiah company. The analysis tool used is multiple linear. Results of the analysis can be concluded that: Institutional Ownership structure proved to be significant and have a negative direction of the effective tax rate. Audit committee proved to be significant and have a positive direction towards the effective tax rate. Audit quality proved to be significant and have a positive direction towards the effective tax rate. BOC Independent proved significant and has a positive direction towards the effective tax rate. Number of BOC proved to be significant and have a negative direction of the effective tax rate. Company size proved to be significant and have a negative direction of the effective tax rate.Keywords: Institutional Ownership Structure, The Audit Committee, Audit Quality, Independent Board, The Number Of Commissioners, The Size Of The Company, The Effective Tax Rate
PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), NET PROFIT MARGIN (NPM), RETURN ON ASSETS (ROA) DAN RETURN ON EQUITY (ROE) TERHADAP HARGA SAHAM (Studi Empiris Perusahaan Food And Beverage Yang Terdaftar Di BEI 2012-2014) Istianah, 13.05.62.0018; Wahjudi, Djoko
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 study examined the effect of current ratio (CR), debt to equity ratio (DER), net profit margin (NPM), return on assets (ROA) and return on equity (ROE) to the stock price. This research was carried out on food and beverage companies listed on stock exchanges in Indonesia. The sampling method using purposive sampling the study period of 2012 through 2014. The relationship and influence between the variables described by using multiple linear regression analysis. The results showed that the current ratio(CR) positive effect on stock prices. While the debt-to-equity ratio (DER), net profit margin (NPM), return on assets (ROA) and return on equity (ROE) had no significant effect on stock prices.Keywords: Current Ratio (CR), Debt To Equity Ratio (DER), Net Profit Margin (NPM), Return On Assets (ROA), Return On Equity (ROE), Stock Prices
PENGARUH KOMITMEN ORGANISASI DAN KOMITMEN PROFESIONAL TERHADAP KEPUASAN KERJA AUDITOR, STRES PERAN SEBAGAI VARIABEL MODERATING PADA KANTOR AKUNTAN PUBLIK (Studi Empiris Pada Kantor Akuntan Publik Di Semarang Dan Solo) Hernu Dhiandari, 08.05.52.0136; Kartika, Andi
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 was conducted in Semarang and Solo with respondents auditors working on a public accounting firm in Semarang and Solo. In this study, sampling was done by convenience sampling method (the sample selection based on ease) with a sample of 61 people. Data collected by questionnaire submitted directly. Analysis of data using multiple regression moderating variable . Results of the analysis of individual test shows that role conflict and role ambiguity is not a moderate variable. The conclusion that the variable organizational commitment, professional commitment variables, variables of role conflict and role ambiguity variables simultaneously significant effect on job satisfaction while partial (individual) professional commitment significant effect on job satisfaction.Keywords: Organizational Commitment, Professional Commitment, Job Satisfaction, Role Conflict, Role Ambiguity
ANALISIS PENGARUH ARUS KAS DAN LABA AKUNTANSI TERHADAP RETURN SAHAM Nahdhiyatus Sholekhah, 10.05.52.0173; Wahyu Widati, Listyorini
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 financial statements of the company used by investors to predict the stock securities. Stock securities is influenced by the amount of flow yield (return) will be obtained in the future. The performance parameters of the company that received the most attention from investors and creditors of the financial statements is profit and cash flow. This study aimed to analyze the effect of cash flow and profit accounting on stock returns of companies listed on the Indonesia Stock Exchange 2012-2013. Data obtained from the Indonesian Capital Market Directory 2012, 2013. The sample in this study as many as 61 companies out of 155 companies listed in the Indonesia Stock Exchange. Data analysis used noremalitas, classic assumption test, and test models. Test the hypothesis using statistical test T. The results showed that the operating cash flow positive and significant impact. While the investment cash flow, cash flow financing, and accounting income does not affect the Stock Return.Keywords: Return Share, Operating Cash Flow, Cash Flow Investment, Financing,  Cash Flow Accounting Earnings
FAKTOR - FAKTOR YANG MEMPENGARUHI PERSEPSI PENERIMAAN PAJAK PENGHASILAN Siti Nurhidayati, 12.05.52.0204; Meita Oktaviani, Rachmawati
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 study aims to examine and analyze the effect of tax penalties, the service tax authorities, awareness of the taxpayer, and tax compliance against income tax revenue. This study used convenience sampling technique and survey method with questionnaires in collecting data. Respondent were sampled in this study is an individual taxpayer who performs is 120 respondent in Semarang Candisari KPP. Research data analysis using multiple analysis. The results showed that the variable tax penalties, awareness of the taxpayer, and tax compliance an effect on income tax revenue. The service tax authorities has no effect on income tax revenue.Keywords: Tax Penalties, The Service Tax Authorities, Awareness Of The Taxpayer, Tax Compliance, Income Tax Revenue
FAKTOR - FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Ratna Meylani, 12.05.52.0163; Lisiantara, Anggana
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 study examined of the factors affecting the debt policy in manufacturing companies. This research was conducted at the Indonesian Stock Exchange by using analysis of manufacturing companies. The sampling method using purposive sampling with the period from 2011 through 2014. The relationship between variables and or described by using multiple regression analysis. The results showed that managerial ownership , dividend policy, profitability and no significant negative effect on the debt policy. While the institutional ownership variable has a significant negative effect on debt policy and asset structure and no significant positive effect on debt policy. The variable size of the company s growth and positive and significant impact on the debt policy. Keywords: Manajerial Ownership, Institutional Ownership, Dividend Policy, Asset Structure, Profitability, Growth Company, Company Size, Debt Policy
PENGARUH FREE CASHFLOW, STRUKTUR KEPEMILIKAN, PROFITABILITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2012-2013 Nunuk Mustika Dewi, 10.05.52.0114; Darso, 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 was done because of the phenomenon of the findings of different studies (research gap) on the factors that influence the dividend policy. The aim of research to empirically analyze the effect of free cash flow, ownership structure, profitability and growth of the companys dividend policy. Samples are 49 companies that went public on the Stock Exchange, where the method used is purposive sampling is a sampling method by setting certain criteria, among others: companies listed on the Indonesian Stock Exchange (BEI), dividends and have the data Detailed since 2012-2013, so the pooled method of data (2012-2013), obtained the number of samples (n) = 98. The test results showed that no significant relationship between Free Cashflow, Ownership,Company Growth on policy devidend, there is significant influence and positive relationship between profitability on dividend policy.Keywords: Free Cash Flow, Ownership Structure, Profitability, Growth, Dividend Policy

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