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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
 73   74   75   76   77 
PENGARUH KONFLIK PERAN, KETIDAKJELASAN PERAN, KELEBIHAN PERAN, GAYA KEPEMIMPINAN, STRUKTUR AUDIT, DAN PEMAHAMAN GOOD GOVERNANCE TERHADAP KINERJA AUDITOR (Studi Empiris Pada Kantor Akuntan Publik Di Provinsi Jawa Tengah Dan DIY) Widia Sari, 13.05.52.0185; Kartika, Andi
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

Today the proliferation of Foreign Public Accounting Firm (KAPA) in Indonesia led to the Public Accounting Firm (KAP) local needs by increasing the quality of services rendered in order not to lose competitiveness with the Office of Foreign Public Accountant (KAPA). In addition to the competition between the Public Accounting Firm (KAP) the need to improve the quality of audit services is also reflected in the amount of active public accountant in Indonesia. In 2011, the Indonesian Institute of Accountants (IAI) said Indonesia still lack staff accountant. The number of accountants in Indonesia only 800 people, and only 700 active members.Half of the amount of active accountant who has over 50 years old.The population in this research is the auditors who work at public accountant in the province of Central Java and Yogyakarta. Sampling is performed using the method of purposive sampling. Sample criteria was an auditor who works on the KAP with the minimal level of Education Bachelor degree majoring in accounting with experience working at least a year.Research getting data from the questionnaire which is distributed directly to the auditor. Researchers spread a questionnaire to the KAP of a number of respondents are willing to be 120 questionnaires on KAP in Central Java province and Yogyakarta, but only 81 questionnaires that were returned, and there are 4 questionnaires that do not meet the criteria so that researchers use 77 questionnaire used as the sample for this study.The research of using multiple linear regression analysis. The results showed that a conflict of roles and leadership style effect is not significantly to the performance of the auditor. Whereas, the obscurity of the role, role of excess, the structure of the audit and the understanding of good governance have an effect on the performance of the auditor.Keywords: Role Conflict, Role Ambiguity Regarding The Advantages of Roles, Leadership Style, The Structure of The Audit, The Understanding of Good Governance, and The Performance of The Auditor
PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP KETERJADIAN RESTATEMENT LAPORAN KEUANGAN Arum Sekar Kaloka, 12.05.52.0237; Susilowati, Yeye
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

This study aimed the effect of corporate governance characteristics on the financial restatement. Indicators used to measure corporate governance mechanisms in this study is proportion of independent board, proportion of independent audit committee, size of audit committee, institutional ownership,and managerial ownership. This study uses secondary data with entire population companies listed in the Indonesia Stock Exchange (BEI) in 2010-2015. The method used to determine the sample using purposive sampling. Sample contains from 22 restate companies and 22 non-restate companies. The analytical method used is logistic regression. The results of hypothesis testing showed that the proportion of independent board, proportion of independent audit committee, size of audit committee and managerial ownership did not significantly affect on restatement. While the instititional ownership has a sgnificantly negative affect on restatement.   Keywords: Restatement, Corporate Governance, Proportion of Independent Board, Proportion of Independent Audit Committee
ANALISIS PENGARUH STRUKTUR CORPORATE GOVERNANCE DAN INTERNAL AUDIT TERHADAP FEE AUDIT EKSTERNAL (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2014) Muh Naharul Karim, 12.05.52.0250; Kartika, Andi
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

This study aimed to analyze the influence of corporate governance structure and internal audit of the audit fee on companies listed in Indonesia Stock Exchange period 20122014. In this study, researchers used a data sample of financial companies listed on the Stock Exchange during the years 2012-2014 as many as 58 companies. The sampling method used is purposive sampling method. The analysis tool in this study using multiple linear regression. The result of this research is the independence of the board of directors, audit committee independence, the number of audit committee, audit committee meetings and the intensity of the internal audit does not affect the audit fee. While the number of commissioners positive effect on audit fee which means the higher the number of commissioners, the audit fee will increase.  Keywords: The Independence of The Board of Directors, The Number of Commissioners, The Independence of The Audit Committee, The Number of Audit Committee, The Intensity of The Audit Committee Meetings, Internal Audit, The Audit Fee
PENGARUH GOOD CORPORATE GOVERNANCE, LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA (Studi pada Perusahaan Publik yang Termasuk Dalam Pemeringkatan CGPI Tahun 2013-2016) Silviya Yenni Marsela, 13.05.62.0013; Maryono, Maryono
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

The purpose of this research is to examine and analyze the influence of good corporate governance, Leverage, profitability and company size to earnings quality. The population is the entire company included in the CGPI ranking for the period of 2013-2016. Sampling technique using purposive sampling. The sample criteria in this study are (a) Companies that follow CGPI ranking in 2012-2016. (b) Companies listed on the Stock Exchange (c) The Company earns a positive profit. Analyzer used is multiple linear regression. The results of the analysis can be concluded that: Good corporate governance positive effect on earnings quality. Leverage has no effect on earnings quality. Profitability has no effect on earnings quality. Company size has a positive effect on earnings quality.Keywords: Good Corporate Governance, Leverage, Profitability, Firm Size and Earnings Quality
FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK PERUSAHAAN (Studi Kasus Perusahaan Manufaktur yang Terdaftar di BEI tahun 2011-2014) Dewan Akbar Shidarta, 12.05.52.0145; Wahyudi, Djoko
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 study aims to analyze the influence of liquidity, leverage, independent commissioner, and earnings management against aggressive action taxes manufacturing companies period 2011-2014 listed on the Indonesia Stock Exchange. In this study the researchers used the financial data of manufacturing companies listed on the BEI in the period 2011-2014. The method used is purposive sampling method. The test equipment in this study used multiple linear regression, partial test (t test) and simultaneous test f (f test). The result of this research is liquidity and earnings management have negative effect to agriculture aggressiveness of manufacturing company period 2011-2014 which listed in Indonesia Stock Exchange. While leverage and independent commissioner does not affect the aggressiveness of the companys manufacturing tax for the period 2011-2014 listed on the Indonesia Stock Exchange.Keywords: Liquidity, Leverage, Independent Commissioner, Earnings Management, Tax Aggressiveness
ANALISIS PENGARUH LIKUDITAS, LEVERAGE, KEPEMILIKAN MANAJERIAL, KOMISARIS INDEPENDEN, UKURAN PERUSAHAAN DAN CORPORATE SOCIAL RESPONBILITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2013-2015) Dita Ratnasari Suyono, 13.05.52.0070; Nuswandari, Cahyani
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

The purpose of this research is to analyze the effect of liquidity, leverage, managerial ownership, independent commissioner, company size, and Corporate Social Responsibility to the aggressiveness of tax on manufacturing companies listed in Indonesia Stock Exchange 2013-2015 period. Data used in this research is secondary data, the data in this study were obtained from the Financial Statements, Annual Report, ICMD (Indonesian Capital Market Directory) 2013-2015. The sampling method used is purposive sampling. The amount of data that is processed as many as 159 companies. Methods of data analysis using multiple linear regression. The results of research showed that managerial ownership and firm size has a positive and significant tax aggressive, while variable liquidity, leverage, independent commissioners, and Corporate Social Responsibility no significant effect on tax aggressive.Keywords: Tax Aggressive, Liquidity, Leverage, Managerial Ownership, Independent Commissioner, Company Size, and Corporate Social Responbility
ANALISIS FAKTOR YANG BERPENGARUH TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2014-2016 M Shodiqur Rifqi, 14.05.52.0195; Wardjono, Wardjono
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 examines the effect of profitability, leverage, company size, company growth, institutional and managerial ownership of company value on the manufacturing companies listed in a BEI period of 2014-2016. The population in the current study is the listed companies in the Indonesia Stock Exchange from 2014 to 2016. I used a purposive sampling method for selecting the samples, and totally obtained 227 samples. The result of this study shows that profitability has a significant positive effect on company value; leverage has a significant negative effect on company value; company size has a significant positive effect on company value; company growth has an insignificant negative effect on company value; institutional ownership has an insignificant positive effect on value; and managerial ownership has an insignificant negative effect on company value.Keywords: profitability, leverage, company size, company growth, institutional ownership, managerial ownership and company value
PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDENT, KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAN DAN LEVERAGE TERHADAP TAX AVOIDANCE (Studi Kasus Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Anisa Nike Wulandari, 14.05.52.0298; Wahyudi, Djoko
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 study was to examine and analyze the influence of the proportion of independent board, audit committee, institutional ownership, firm size and leverage against tax avoidance in companies listed on the Stock Exchange Year 2013-2015. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange in the period 2013- 2015. The sample in this study as many as 55 companies. The sampling technique used purposive sampling. The analysis tool used is multiple linear regression. The results of the analysis can be concluded that: The proportion of independent board no significant positive effect on tax avoidance. The Audit Committee significant negative effect on tax avoidance. Institutional ownership has significant negative effect on tax avoidance. Size significant negative effect on tax avoidance. Leverage significant positive effect on tax avoidance.Keywords: The Proportion of Independent Board, Audit Committee, Institutional Ownership, Firm Size, Leverage and Tax Avoidance
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT (Studi Empiris Pada Auditor BPKP Perwakilan Provinsi Jawa Tengah) Purwoko Setya Nugroho, 12.05.52.0014; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

This study aims to examine and analyze empirically the effect of independence, integrity, professionalism, competence, objectivity and compliance with the code of conduct on audit quality in auditor BPKP Representative of Central Java province. The population used in this study are all auditor BPKP Representative of Central Java province, amounting to 229. Based on the formula Slovin obtained a sample of 71 auditors. The selected sample is the auditor of public sector who have passed education and training JFA (Functional Auditor). The sampling technique convenience sampling method that is simple sample form is done by selecting a free sample according to the needs of researchers. In this study, the dependent variable used is the quality of the audit. For independent variables consist of independence, integrity, professionalism, competence, objectivity and adherence to a code of ethics. To analyze the hypothesis used multiple linear regression analysis. The results showed that the independence, integrity, professionalism, competence, objectivity and compliance code of conduct positive and significant effect on audit quality.  Keywords:  Independence, Integrity,Profesiomalisme, Competence, Objectivity, Code Compliance, Quality Audit
PENGARUH INDEPENDENSI AUDITOR, AUDITOR EKSTERNAL DAN MEKANISME CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN PERUSAHAAN LQ45 YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2010–2013 Aji Pambudi Utomo, 10.05.52.0088; Himawan, Arief
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

Integrity of financial statements is the extent to which the financial statements are presented with the right information and honest. This study examines the effect of auditor independence, quality audit and corporate governance mechanisms on the integrity of financial statements. This study uses the companys financial statements are included in the LQ45 in Indonesia Stock Exchange in 2010-2013 as many as 45 companies setian year. Samples in this study were 23 companies LQ45 fourth consecutive year - were listed on the Indonesia Stock Exchange in 2010 - 2013. The data used in this research is secondary data and sample selection companies using purposive sampling and analysis methods using multiple regression analysis. Results of testing the hypothesis in this study showed that only one variable which is a measure of the board of commissioners positive effect on the integrity of financial statements, while the independence of auditors, external auditors, the number of audit committee, the number of independent directors, institutional ownership, ownership manajerian not affect the integrity of financial statements.  Keywords: Auditor Independence, Corporate Governance, Integrity of Financial Statements

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