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Students´ Journal of Accounting and Banking
Published by Universitas Stikubank
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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Articles 2,418 Documents
 71   72   73   74   75 
PENGARUH FAKTOR PAJAK DAN NON PAJAK TERHADAP KEBIJAKAN HUTANG (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode Tahun 2010-2014) Risa Rahmawati, 12.05.52.0178; Poerwati, Rr. Tjahjaning
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

The purpose of this research is to examine The Effect of CTR, Asset Structure, Profitability, Firm Size, Firm Growth, and Institusional Ownership on Debt Policy. The population of this research is manufacturing companies listed in Indonesia Stock Exchange (IDX) in the period 2010-2014 a total of 155 companies. Methods of analysis of this study uses multiple regression. The result of this research shows that: (1) CTR has negative and not significant effect on corporate debt policy, (2) Asset Structure has negative significant effect on corporate debt policy, (3) Profitability has negative significant effect on corporate debt policy, (4) Firm Size has positive and not significant effect on corporate debt policy, (5) Firm Growth has positive significant effect on corporate debt policy, (6) Institusional Ownership has negative significant effect on corporate debt policy.Keywords: CTR, Asset Structure, Profitability, Firm Size, Firm Growth, Institusional Ownership, Debt Policy
KEPERCAYAAN MASYARAKAT, PENGETAHUAN PERPAJAKAN, DAN TINGKAT EKONOMI TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI BANGUNAN DENGAN KONTROL PETUGAS KELURAHAN KABUPATEN SLEMAN SEBAGAI VARIABEL MODERATING Ridhan Azka Hani Fanu, 15.05.62.0012; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students Journal of Accounting and Banking

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Abstract

This research was conducted with the aim to analyze public trust, knowledge of taxation, and economic level to taxpayer compliance in paying property tax with Sub Districts officer control as moderating variable.. The sample used in this study is the taxpayer building 2012-2015 in Sleman District. The method in sample selection in this study using sampling method. The number of samples in this study as many as 100 taxpayers in the district of Sleman. The hypothesis in this study was tested by using multiple linear regression analysis tools.The results showed that: The influence of Public Beliefs and Knowledge Taxation on taxpayer compliance in paying the has a significant positive effect, the influence of Economic Level on Taxpayer compliance in paying PBB in no significant effect. Sub Districts Officers Control strengthens the Communitys Trust on the Taxpayer Compliance in Sleman District. Sub Districts Officers Control does not strengthen Knowledge of Taxation and Economic Level to Taxpayer Compliance in Sleman City.Keywords: Public Trust, Knowledge of Taxation, and Economic Level
FAKTOR–FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI) Marsita Prasetyana, 13.05.52.0202; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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Abstract

This study examined the effect of the influence of the Audit Committee, Independent Commissioner. Institutional Ownership, Managerial Ownership, Audit Quality and Leverage for the Integrity of Financial Statements on manufacturing companies listed in Indonesia Stock Exchange. The population of this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) during the years 2013-2015. This study using purposive sampling method to collect data. The collection of data from the years 2013 -2015 resulted in 102 samples. Methods of data analysis of this research is multiple regression analysis . The study found that the variable leverage, institutional ownership a significant negative effect on the integrity of financial statements. While the audit committee, independent board, managerial ownership, audit quality does not affect the integrity of financial statements.Keywords: Integrity Financial Statements, Audit Committee, Independent Commissioner, Institutional Ownership, Managerial Ownership, Audit Quality and Leverage
FAKTOR–FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2013-2015) Wiwik Ardiani, 13.05.52.0258; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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Abstract

The purpose of this research was to determine the effect size of the Public Accounting Firm (KAP), the size, growth of client companies, financial distress, turnover manajamen audit opinion, audit fee to the auditor switching. This research uses explanatory study, the research describes the relationship between variables. The type or types of relationships in this study is a causal link between one or more variables. Samples were taken by using purposive sampling technique. Samples were 23 companies from 143 companies listed in Indonesia Stock Exchange in 2013-2015, so that the research data was analyzed totaled 69. To analyze the hypothesis used logistic regresion analysis. The results indicate that firm size, growing of client company, financial distress, audit opinion and audit fee not showed effect on auditor switching. Size of client showed negative and significant effect on auditor switching. Change of management showed positive and significant effect on auditor switching.Keywords: Auditor Switching, Firm Size, Size of Client, Growth of Client Company, Financial Distress, Change of Management, Audit Opinion and Audit Fee
PENGARUH PROFITABILITAS, UKURAN DEWAN KOMISARIS, UKURAN DEWAN PENGAWAS SYARIAH, UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH DI INDONESIA (PERIODE 2012-2016) Dahlia Mamik Kholifah, 13.05.52.0003; Aini, Nur
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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Abstract

This study examines and analyzes the influence of Profitability, Size of Board of Commissioners, Size of Sharia Supervisory Board, Company Size on Islamic Social Reporting Disclosure. The population in this study is a Sharia Bank registered in Bank Indonesia supervised by OJK 2012-2016. Sampling method using purposive sampling with period of research year 2012 until 2016. Influence between variable is explained by using method of multiple linear regression analysis. The results of this study indicate that the profitability and the size of the sharia supervisory board have no effect on the ISR disclosure, while the size of the board of commissioners and firm size has a significant positive effect on the ISR disclosure.Keywords: Disclosure of Islamic Social Reporting (ISR), Profitability, Board of Commissioner Size, Sharia Supervisory Board Size, Company Size
“PENGARUH TIME BUDGET PRESSURE, LOCUS OF CONTROL DAN GAYA KEPEMIMPINAN TERHADAP PERILAKU DISFUNGSIONAL AUDIT DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING DI KANTOR AKUNTAN PUBLIK KOTA SEMARANG” Dwijayanti Rahayu, 14.05.52.0261; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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Abstract

Dysfunctional audit behaviour is deviates behaviour from audit standards on doing audit assignments that can reduce audit quality. Dysfunctional audit behaviour can be reduced by knowing the caus factors which is from internal individu auditors. This study aims to examine the effects of time budget pressure, lcus of control, and leadership style to dysfunctional audit behaviour with organization commitment as intervening variable.Populations from this study is all of auditors who worked at audit firm in Semarang. The sample collected with convenience sampling method with total sample 98 auditors. Primary data was collected by distributing questionnaires to the responden. Data analysis using path analysis. The results from this study there is time budget pressure and locus of control has negative significant relationship on organizational commitment, positive significant relationship between leadership behavior and organizational commitment, positive significant relationship between time budget pressure and dysfunctional audit behaviour, positive not significant relationship between locus of control and dysfunctional audit behaviour while leadership behaviour and organizational commitment has no effects on dysfunctional audit behaviour. It was also found that there is no effect of mediation between time budget pressure, locus of control and leadership behaviour through organizational commitment towards dysfunctional audit behaviour.Keywords:time budget pressure, locus of control, leadership behaviour, organizational commitment and dysfunctional audit behaviour.
FAKTOR - FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Muslimin, 12.05.52.0200; Puspitasari, Elen
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

This research aimed to investigate the factors that influence corporate social responsibility disclosure in the mining company listed on the Indonesia Stock Exchange. The factors that used in this study such as commisioner board, independent commissioner board, managerial ownership, public ownership, company size, profitability, liquidity, leverage, and the companys activities. The population in this study are all mining companies listed on the Indonesia Stock Exchange 2010-2014. There are 38 samples applying purposive sampling technique. Testing the hypothesis in this study using multiple linear regression analysis. The results showed that no significant relationship between managerial ownership, public ownership, company size and liquidity influence the corporate social responsibility disclosure. Meanwhile independent commissioner board, profitability and leverage significant negative influence the corporate social responsibility disclosure. While commisioner board and activities significant positive influence the corporate social responsibility disclosure.  Keywords: Commisioner Board, Independent Commissioner Board, Managerial Ownership, Public Ownership, Company Size, Profitability, Liquidity, Leverage, Activity and Corporate Social Responsibility Disclosure
FAKTOR-FAKTOR YANG BERPENGARUH PADA FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016) Rembulan Adiluhur Fitriandari, 13.05.52.0073; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Abstract

This study aimed to examine and analyze the influence of Corporate Governance (Institutional Ownership, Independent Commissioner, Audit Committee Competence) Liquidity, Leverage and Firm Size of Financial Distress Against the Manufacturing Companies Listed on the Stock Exchange Period 2014-2016. The population in this study are all Manufacturing Companies Listed on the Stock Exchange Period 2014-2016. The sample selection using purposive sampling method. The analytical tool used in this research is multiple logistic regression analysis. The result shows that the Managerial Ownership, Institutional Ownership, Independent Commissioner, Audit Committee, liquidity, leverage and firm size does not have significant impact and Liquidity have a significant negative impact against the Financial Distress.Keywords: Financial Distress, Institutional Ownership, Independent Commissioner, Audit Committee Competence, Liquidity, Leverage and Firm Size
PENGARUH KETERLIBATAN PEMAKAI, KAPABILITAS PERSONAL SERTA PROGRAM PENDIDIKAN DAN PELATIHAN PEMAKAI TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI DENGAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL MODERATING PADA BANK PERKREDITAN RAKYAT DI KABUPATEN KENDAL Tofan Gilang Pratama, 13.05.52.0011; Srimindarti, Ceacilia
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Abstract

The purpose of this study is to analyze the effects of participant of user, ability of user, traning and education of user on Accounting Information System (AIS) with complexity task as a moderating variable. The sample is taken by purposive sampling method, and fulfill the sample selection criteria. Relationships between variables or effects described by using multiple regression analysis and regression moderation analysis. The results of this study is that participant of user variables have a significant positive effect on Accounting Information System (AIS), ability of user have a significant positive effect on Accounting Information System (AIS), traning and education of user have a significant positive effect on Accounting Information System (AIS). Complexity task is able to moderate the influence of participant of user to Information System (AIS), Complexity task is able to moderate the influence of ability of user to Information System (AIS), and Complexity task is unable to moderate the influence of traning and education of user to Information System (AIS).Keywords: Participant Of User, Ability Of User, Traning And Education Of User, Complexity Task And Accounting Information System (AIS)
PENGARUH PROFITABILITAS, PERSISTENSI LABA, STRUKTUR MODAL, DAN RISIKO SISTEMATIK TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) Silviana Fauziah, 13.05.52.0120; Indarti, MG. Kentris
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Abstract

The purpose of this research is to influence profitability, profit persistence, capital structure, and systematic risk to earnings response coefficient at manufacturing companies listed in Indonesia Stock Exchange year 2013-2015. The population is all manufacturing companies listed on the BEI in 2013-2015.The sampling method using purposive sampling. The total sample is 50 data. Total observations during 2013-2015 150 data. Data analysis was done by classical assumption test and hypothesis test by multiple linear regression method. The results of the analysis can be concluded that: Profitability has positive and not significant effect on earning response coefficient. Profit persistence positively affects earnings response coefficient. Capital structure has positive and insignificant effect on earning response coefficient. Systematic risk positively affects earnings response coefficient.Keywords: Profitability, Profit Persistence, Capital Structure, and Systematic Risk to Earnings Response Coefficient

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