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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
 72   73   74   75   76 
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR (Studi Empiris Pada KAP Se-Jawa Tengah Dan DIY) Genta Satria Prabowo, 13.05.52.0072; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aimed to examine the effect of Professionalism, organizational culture, organizational commitment, motivation, professional ethics, style of leadership and independence which directly affects the performance of the auditors. The population in this study were all auditors working in the public accounting firm in Central Java and Yogyakarta. Sampling was done by using purposive sampling method and sample size were 91 respondents. The primary data collection method used is the questionnaire. Data were analyzed using multiple linear regression model. Result of research indicate that the variables: professionalism, organizational culture, organizational commitment, motivation, professional ethics, leadership style and independence have significant positive effect to performance of auditors.Keywords: Professionalism, Organizational Culture, Organizational Commitment, Motivation, Professional Ethics, Leadership Style and Independence
“PENGARUH PERSEPSI ETIS, PENGALAMAN AUDITOR, TEKANAN KETAATAN DAN KOMPLEKSITAS TUGAS TERHADAP KUALITAS AUDIT JUDGMENT” Dea Bilgis Pangesti, 14.05.52.0189; Setyowati, Widhy
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 research aims to determine and assess the influence of ethical perceptions, experience auditor, pressure of obedience and the complexity of the task of audit quality judgment. The independent variables in this study are ethical perceptions, auditor experience, compliance pressure, and task complexity. The population of this study is all auditors who work at Public Accounting Firm in Semarang. Sampling is done by using purposive sampling method and the number of samples as much. The primary data retrieval method used is questionnaire. This research data analysis methods using the multiple linear regression analysis by SPSS 24.0. The results showed significant and significant ethical perceptions on audit quality assessment, then the pressure of negative and significant compliance to audit assessment. Audit experience and complexity of negative audit tasks are not significant to the quality of audit judgment.Keywords:       Audit Quality Judgment, ethical perceptions, auditor experience, pressure of obedience, task complexity
PENGARUH MEKANISME CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Periode Tahun 2014-2016) Riris Ning Pambudi Untari, 14.05.62.0030; Maryono, Maryono
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 research is to influence Corporate Governance Mechanism, Company Size, Leverage And Audit Quality To Integrity Of Financial Statement at Manufacturing Company Listed on BEI Period Year 2014-2016. Sampling technique using purposive sampling. The sample criteria in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI); The Company uses Rupiah currency; The company has a positive profit and the manufacturing company has complete data according to the variables needed in the study. Analyzer used is multiple linear regression. The results of the analysis can be concluded that: Institutional ownership has no effect on the integrity of financial statements. Managerial ownership has no effect on the integrity of financial statements. The audit committee has no effect on the integrity of the financial statements. Independent commissioners have a positive influence on the integrity of financial statements. The size of the company has a significant positive effect on the integrity of the financial statements. Leverage does not affect the integrity of the financial statements. Audit quality positively affects the integrity of financial statementsKeywords: Corporate Governance Mechanism, Company Size, Leverage And Audit Quality To Financial Statement Integrity
PENGARUH ROA, LDR, EPS DAN PBV TERHADAP RETURN SAHAM (Studi Empiris Di Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2014) Isna Abid Faiz, 12.05.52.0218; Setyowati, Widhy
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 study examined the effect of ROA, LDR, EPS and PBV on stock returns. This research was conducted at the Indonesian Stock Exchange by using analysis of banking companies that have go public. The population is banking companies listed in Indonesia Stock Exchange year period 2012-2014 using purposive sampling techniques and obtained a sample of 50. Methods of data analysis using multiple linear regression. The results showed that EPS has positive effect and significant on stock returns. ROA, LDR and PBV had no significant effect on stock returns.Keywords: ROA, LDR, EPS, PBV and Stock Returns
PENGARUH KEPEMILIKAN MANJERIAL, PROFITABILITAS, UKURAN PERUSAHAAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN (Studi pada Perusahaan Property dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2012-2015) Denny Nor Rohman, 13.05.52.0175; Suwarti, Titiek
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 researchs purpose is to examine and to analyze the influence of Managerial Ownership, Profitability with proxy (Return On Assets), firm size, and Corporate Social Responsibility (CSR) on Corporate Value with proxy (Price Book Value) toward property and real estate companies which registered in Bursa Efek Indonesia (BEI). This researchs population is property and real estate companies which registered at Bursa Efek Indonesia (BEI) that has reported their annual report and financial report completely in between 2012-2015. This researchs sample which including in the criteria was 212 companies using purposive sampling. The analysis method in this research used double linear regression analysis. This researchs result found that the variable of Managerial Ownership and firm size were significant negative toward the corporate value, the variable of Profitability was significant postive toward the corporate value, and the variable of Corporate Social Responsibility (CSR) was non significant negative toward the corporate value.Keywords: Managerial Ownership, Profitability (ROA), Firm Size, Corporate Social Responsibility (CSR), Corporate Value (PBV)
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS PELAYANAN FISKUS, KONDISI KEUANGAN WAJIB PAJAK DAN PREFERENSI RISIKO TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris Pada Wajib Pajak UMKM Di KPP Semarang Timur) Moch Ali Munawar, 13.05.52.0216; Meita Oktaviani, Rachmawati
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Abstract

This research aims to examine the the factors that affect the quality of service tax, taxpayer financial condition and risk preference to taxpayer compliance. The sampling method of this research used convenience sampling with a sample of 95 respondent from UMKM taxpayer’s in Semarang City. Is this research, data analysis, used by Multiple Regression Analysis. the results of this study indicate that the quality of fiscal services have a significant effect on taxpayer compliance UMKM,while the financial condition of taxpayers and risk preferences have no significant effect on taxpayer compliance UMKM.Keywords: Tax Service Quality, Financial Condition of Taxpayer’s, Risk Preference, and Taxpayer’s Compliance
PENGARUH PROFITABILITAS, LEVERAGE DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) Ruri Prahesti, 13.05.52.0230; 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 study is to examine the effect of profitability, leverage and dividend policy on corporate value. This research was conducted at a manufacturing company listed on the Indonesia Stock Exchange in 2013-2015. The population is all manufacturing companies listed on the BEI in 2013-2015. The sampling technique using purposive sampling with the study period 2013 to 2015. The analysis technique used is multiple linear regression with SPSS 21 program. As a requirement for the statistical program has been tested normality and the classical assumption that the results show the data is normally distributed and escaped from classic assumption test. The results showed that profitability has a significant positive effect on firm value. Leverage has a significant positive effect on firm value. While dividend policy has no effect on firm value.Keywords: Profitability, Leverage, Dividend Policy and Corporate Value
PENGARUH CORPORATE GOVERNANCE, KEBIJAKAN HUTANG, NET PROFIT MARGIN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Yang Mengikuti Program Corporate Governance Preception Index CGPI Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2014) Lela Laras Dewi Yanti, 12.05.52.0133; Suwarti, Titiek
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 aimed to determine the effect of corporate governance, debt policy, the net profit margin and the size of the company to the value of the company at the companys corporate governance program preception CGPI index listed on the Indonesia Stock Exchange in 2011-2014. The population is all companies follow corporate governance program preception CGPI index in 2011-2014. The sampling technique in this research is done by using purposive sampling method. Data were analyzed using multiple linear regression analysis. The results of hypothesis testing can be concluded that corporate governance perception index does not affect the value of the company. Debt policy has no effect on the value of the company. Net profit margin positive effect on the value of the company Increased net profit margin will be followed by an increase in the value of the company perusahaan.Ukuran no effect on the value of the company.Keywords: Corporate Governance, Debt Policy, The Net Profit Margin Of Company Size And Value of The Company
PENGARUH PROFITABILITAS, KEPUTUSAN INVESTASI, DAN KEPUTUSAN PENDANAAN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2016) Sholikhatun Nikmah, 13.05.52.0030; Poerwati, Rr. Tjahjaning
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

This study aims to examine the factors that affect the firm value that can be judged from its stock price in the stock market. Samples in  this study were 91 manufacturing companies listed on the Indonesia Stock Exchange, which has published a financial report from 2014-2016. Methods of analysis in this study using multiple regression analysis. Testmultiple regression analysis is used to view the simultaneous influence of the profitability, investment decisions, and financing decisions areincluded as independent variables in this study on the firm value. The results showed that variable profitability and investment decisionshave a significant positiveeffect on firm value, while the variable financing decisionshave a significant negative affect on the firm value.Key words: firm value, profitability,  investment decisions,  financing decisions
PENGARUH LEVERAGE, SIZE, AGRESIVITAS PAJAK DAN PROFITABILITAS TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN Murija, 14.05.52.0120; Wahyudi, Djoko
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

Social responsibility has an important role because as a concrete form of the implementation of corporate obligations on the social environment. So that the central government and companies are expected to cooperate in building and welfare environment. This study aims to examine and analyze the effect of Leverage, Size, Tax aggressiveness, and Profitability on Social Responsibility Disclosure on Manufacturing Companies listed on the Indonesia Stock Exchange in the Year 2014- 2016. The sample in this study uses 141 data from 47 manufacturing sector companies listed on the Indonesia Stock Exchange in the period 2014 until 2016. The analysis tools used are descriptive statistical analysis, normality test, classical assumption test, model testing, and hypothesis testing. Based on the research that has been done, found that Leverage has a significant negative effect on Corporate Social Responsibility Disclosure, Corporate Size has a significant positive effect on Corporate Social Responsibility Disclosure, tax aggressiveness has no significant positive effect on Corporate Social Responsibility, Profitability has a significant positive effect on Disclosure of Corporate Social Responsibility.Keywords: Corporate Social Responsibility, CSRD, Leverage, Size, Tax Aggressiveness, Profitability

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