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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
 67   68   69   70   71 
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN CORPORATE GOVERNANCE TERHADAP EFFECTIVE TAX RATE Diah Ayu Agustin L, 11.05.52.0052; 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 study aims to examine the factors that affect the company’s effective tax rate. There are several factors used include profitability, liquidity, leverage,and corporate governance. This research was conducted based on survey on The Indonesia Institute Corporate Governance (IICG) by using the company’s analysis in the ranking on the Corporate Governance Perception Index (CGPI). The sampling methode for this research is using purpossive sampling with a period of study from 2011 until 2013. The influence of between variables are described using multiple analytical methods of regression. The researcch result showed that Profitability have the positive effect significantly to Effective Tax Rate, Liquidity have a positive significantly effect to the Effective Tax Rate. The research’s result showed that Leverage the significant negative effect against the Effective Tax Rate, and Corporate Governance’s effect the negative significant of Effective Tax Rate.Keywords: Profitability, Liquidity, Leverage, Corporate Governance, Effective Tax Rate
PENGARUH KARAKTER EKSEKUTIF, KARAKTERISTIK PERUSAHAAN DAN DIMENSI TATA KELOLA PERUSAHAAN YANG BAIK PADA TAX AVIDANCE DI BURSA EFEK INDONESIA Fitria Purnamasari, 11.05.52.0167; 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

The purpose of this study was to analyze the influence of executive character, laverage, independent directors and audit committee against tax avoidance in companies listed on the Stock exchange Years 2012-2014. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange in the period 2012-2014. The sample in this study in many as 75 companies. The sampling technique used purposive sampling. The criteria for the sample in a row during the observation period 2012-2014. Tha analysis tool used is multiple linear regression. The results the analysis cann be clonclude that : Character executives negatively affects tax avoidance. Laverage positive effect on tax evasion. Independent commissioners positive effect on tax avoidance. The Audit committee negatively affect tax avoidance.Keywords: Corporate Characteristics, Executive Character, Corporate Governance, Tax Avoidance
FAKTOR - FAKTOR YANG MEMPENGARUHI ARUS KAS MASA DEPAN (Studi Empiris Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode Tahun 2010-2013) Seli Theresia Wantania, 12.05.52.0074; Nurhayati, Ida
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 study examines the effect of earnings, cash flows, changes in receivables, changes in payables, changes in inventories and depreciation on future cash flows. This research was conducted at the Indonesian Stock Exchange by using a go public LQ 45 company as the unit of analysis. The sampling method used purposive sampling with the obsevation period from 2010 to 2013. Relationship and (or) influence between variable is described by using multiple regression. The result showed that the earnings and cash flows has positive effect and significant to the future cash flows. Whereas the changes in receivables, changes in payables, changes in inventories and depreciation had no significant effect on future cash flows.Keywords: Earnings, Cash Flows, Changes In Receivables, Changes In Payables, Changes In Inventories, Depreciation, Future Cash Flows
PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS DAN KOMISARIS INDEPENDEN TERHADAP AGRESIVITAS PAJAK PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2012-2014) Lativa Ningrum, 12.05.52.0224; 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 aims to determine the effect of Liquidity, Leverage, Profitability and the Independent Commissioner of Tax Agresiveness Company at manufacture companies which listed in the Indonesia Stock Exchange. The population on this research is all manufacture company in the Indonesia Stock Exchange in 2012 - 2014. The sampling technique used was purposive sampling. The analytical tool was used is Multiple Regression Analysis Partial results of this study show the leverage of significant positive effect on tax agresiveness while variable liquidity, profitability and the independent commissioner doesn’t affect the tax agresiveness.Keywords: Liquidity, Leverage, Profitability, Independent Comissioner, Tax Agresiveness
PENGARUH KUALITAS LAYANAN DAN NIAT TERHADAP KEPATUHAN WAJIB PAJAK DENGAN TAHUN PEMBINAAN WAJIB PAJAK (TPWP) SEBAGAI PEMODERASI (Studi Kasus Pada UMKM Kota Semarang) Amalia Rahmawati, 12.05.52.0001; Hardiningsih, Pancawati
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 test and analyze the effect of tax quality service, intention, and year coaching the taxpayer on the tax compliance with years of coaching the taxpayer as moderating. The population in this study are personal tax payers list in Semarang that have UMKM. Sampling was done using purposive sampling method and sample size of 102 respondens. Personal tax payers list in Semarang that have UMKM. The primary data using moderating regression analisys model. The result showed that the tax quality service not significant positive on the tax compliance. Year coaching the taxpayer and intention a significant positive on the tax compliance. And year coaching the taxpayer moderating the effect intention on tax compliance.Keywords: Tax Quality Service, Intention, Year Coaching The Taxpayer, Tax Compliance
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP TINDAKAN PAJAK AGRESIF (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Saras Meilia Puspitasari, 13.05.52.0261; 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

The research has aim to analiza about independent commisaris, audit commite, institusional owner, the zise of company, leverage, and profitability impact on tax aggressive in manufaktur company that resistered at Bursa Efek Indonesia (BEI). The population in this research is all manufaktur company that registered at Bursa Efek Indonesia (BEI) in year 2012-2014. Taking sample done by using method purposive sampling and the quantity of sample ove 198. The method of taking secunder data that used was documentation of data analized by using multiple regression linear model. The result of research show that profitability have a negative and significant impact on tax aggressive, the zise of company and leverage have a positive and significant impact on tax aggressive. While independent commisaris, audit commite, and institusional owner don’t have a significant impact on tax aggressive.Keywords: Independent Commisaris, Audit Commite, Institusional Owner, Size Of Company, Leverage, Profitability, Tax Aggressive
FAKTOR – FAKTOR YANG MEMPENGARUHI KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN PADA LAPORAN KEUANGAN (Studi Kasus Pada Pemeriksa BPK Perwakilan Provinsi Jawa Tengah) Bagus Kundianto, 13.05.52.0262; 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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Abstract

The purpose of this research is to analyse the influence of independency, audit experience, professional skepticism, competency, time pressure and workload towards auditor’s ability to detecting fraud on the auditor BPK Representative of Province in Central of Java. The population of this research are all auditor which have followed Education and Training of Functional Posision of Auditor (JFP) and 2 years minimal job experience as auditor. Sampling was conducted using a purposive sampling method and number of samples of 98 respondents. Primary data collection method used is multiple regression model. The result showed that audit experience, competency and time pressure have a position impact on auditor’s ability to detecting fraud. And independency, professional skepticism and workload doesn’t have a position impact on auditor’s ability to detecting fraud.Keywords: Independency, Audit Experience, Professional Skepticism, Competency, Time Pressure, Worload, Auditor’s Ability, Detecting Fraud
FAKTOR - FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2014) Linda Syafitri, 13.05.52.0265; 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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Abstract

This research aims to analyze and provide empirical evidence of influence between executive compensation, institution ownership’s share, profitability, independent commissioner, leverage, and auditing committee for tax aggressive to manufacturing companies that registered in BEI in 2011 until 2014. The population in this research are the manufacturing companies listed on the Indonesia Stock Exchange 2011-2014. Data was collected using purposive sampling method for manufacturing companies listed on the Indonesia Stock Exchange. Data were analyzed using multiple regression analysis. Regression results show that executive compensation, profitability, and auditing committee have negative significant effect on tax aggressive. Institution ownership’s share, independent commissioner and leverage don’t have significant effect on tax aggressive.Keywords: Executive Compensation, Institution Ownership’s Share, Profitability, Independent Commissioner, Leverage, Auditing Committee, Tax Aggressive
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT (Studi Empiris Pada KAP di Semarang Adelita Cassandra Devi, 13.05.62.0030; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No.1 Edisi April 2016
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Abstract

This study aimed to examine the effect of independence, work experience, objectivity ,accountability, motivation, and professionalism which directly influence acceptance of audit quality.The population in this study were all auditors working in the public accountant from Semarang. Sampling was done using convenience sampling method and sample size were 71 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: independention, work experience, objectivity, accountability, motivation, proffesionalism significant positive effect to acceptance of audit quality.Keywords :independence, work experience, objectivity ,accountability, motivation, and professionalism which directly influence acceptance of audit quality.
PENGARUH KEBIJAKAN HUTANG, KEBIJAKAN DIVIDEN, PROFITABILITAS, GROWTH OPPORTUNITY, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015) Claresta Dara Hermawan Putri, 13.05.52.0182; Aini, Nur
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

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Abstract

The purpose of this tudy is to examine the influence of debt policy, dividend policy, profitability, growth opportunity, and firm size on the value of companies in manufacturing companies listed on the Indonesia Stock Exchange.The dependent variable in this research is company value. And the independent variables are debt policy, dividend policy, profitability, growth opportunity, and company size. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2013-2015. The sample selection is done by purposive sampling method. The data is processed as many as 98 companies. The technique of data testing is by using multiple linear regression analysis. The result of analysis is known that the variable of debt policy has a negative effect on company value, while profitability and firm size have positive influence to company value, then dividend policy and growth opportunity have no effect to company value.Keywords : Debt Plicy, Dividend Policy, Profitability, Growth Opportunity, Company Size, Corporate Value.

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