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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
 75   76   77   78   79 
PENGARUH PEMBIAYAAN JUAL BELI, PEMBIAYAAN BAGI HASIL, NON PERFORMING FINANCING, FINANCING TO DEPOSIT RATIO, CAPITAL ADEQUACY RATIO, BEBAN OPERASIONAL PENDAPATAN OPERASIONAL TERHADAP PROFITABILITAS BANK UMUM SYARIAH PERIODE 2012 - 2016 Seli Novitasari, 13.05.52.0220; Aini, Nur
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 study examines the effect of Sale and Purchase Financing, Profit Share Financing, Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR) and Operational Expense Operating Income (BOPO) on Return On Assets (ROA). The population this research is Islamic Comercial Bank Listed in Bank Indonesia are supervised OJK in 2012 – 2016. The sampling method used purposive sampling with the observation period from 2012 to 2016. Relationship and (or) influence between variable is described by using multiple regression analysis. The results of this study indicate that the Sale and Purchase Financing and Capital Adequacy Ratio (CAR) has no effect on Return On Assets (ROA). Whereas Non Performing Financing (NPF), Financing to Deposit Ratio (FDR) and Operating Expense Operating Income (BOPO) has negative effect on Return On Assets (ROA).Keywords: Return On Assets (ROA), Sale and Purchase Financing, Profit Share Financing, Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR), Operational Expense Operating Income (BOPO)
PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, KOMITE AUDIT, LEVERAGE, UKURAN PERUSAHAAN DAN RETURN ON ASSETS TERHADAP TAX AVOIDANCE Nurul Azizah Al Laurent, 13.05.52.0018; Nuswandari, Cahyani
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 analyze the effect of institutional ownership, independent commissioner , audit committee, leverage, company size, and return on assets to the tax avoidance 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 and ICMD (Indonesian Capital Market Directory) 2013-2015. The sampling method used is purposive sampling. The amount of data that is processed as many as 161 companies. Methods of data analysis using multiple linear regression. The results of research showed that leverage and return on asset has effect on tax avoidance, while variable institutional ownership, independent commissioner, audit committee and company size has no effect on tax avoidance.Keywords: Tax Avoidance, Institutional Ownership, Independent Commissioner, Audit Committee, Leverage, Company Size, and Return On Assets
ANALISIS PENGARUH CAPITAL ADEQUACY RATIO (CAR), LOAN TO DEPOSIT RATIO (LDR), INFLASI (INF), NON PERFORMING LOAN (NPL),DAN DANA PIHAK KETIGA (DPK) TERHADAP PROFITABILITAS BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA Fendi Indra Laksana, 12.05.52.0018; Wahyu Widati, Listyorini
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 aims to examine the influence of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Inflation (INF), Non Performing Loan (NPL), and Third Party Fund (DPK) to profitability in bank research was conducted using purposive sampling for sampling used and there are 69 companies were selected as sample. The analysis technique used in this research is multiple regression analysis using SPSS where previous data was tested using the classical assumption test.Keywords: Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Inflation (INF),Non Performing Loan (NPL), and Third Party Fund (DPK)
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, REPUTASI KAP LEVERAGE DAN UMUR PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2012-2016 Moch Norrochim Mashuri, 16.05.62.0006; Kartika, Andi
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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Abstract

The purpose of this research is to analyze the influence of Profitability, Company Size, KAP Reputation, Leverage and Age of the Company to audit delay at manufacturing company listed in Indonesia Stock Exchange Period Year 2012-2016. The results of this analysis concluded that: Profitability and Company size negatively affects audit delay. KAPs reputation and Leverage do not affect audit delay and The company’s Age positively affect audit delay.Keywords: Profitability, Company Size, KAP Reputation, Leverage, Age of the Company and audit delay
PENGARUH PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN PAJAK, SANKSI PAJAK DAN SIKAP WAJIB PAJAK TERHADAP MOTIVASI WAJIB PAJAK ORANG PRIBADI DALAM MEMBAYAR PAJAK DI SEMARANG Ririn Meylena, 16.05.62.0001; Wahyudi, Djoko
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 aims to examine the influence of taxation knowledge, the quality of tax services, tax sanctions and attitudes of taxpayers on the motivation of taxpayers of individuals in paying taxes. The number of samples in this study were 100 respondents. Respondents who become the sample of this study are taxpayers who have a job / free effort on the KPP in the city of Semarang that routinely reported tax obligations. The sampling technique used in this research is to use purposive sampling that is sampling with criteria that is Taxpayers who have job / free effort at KPP in Semarang city that routinely report tax obligation. Methods of data analysis using linear regression. From the research results can be taken some conclusions that knowledge about taxes, service quality, tax sanctions and attitudes of taxpayers have a positive and significant impact on taxpayer motivation.Keywords: tax knowledge, tax service quality, tax sanction, taxpayer attitude and taxpayer motivation
PENGARUH SANKSI PAJAK, PELAYANAN APARAT PAJAK, DAN PEMAHAMAN PERATURAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERASI (Studi Kasus Pada UMKM Yang Terdaftar di KPP Pratama Semarang Barat) Ani Sulistiyani, 13.05.52.0089; 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

This study examined the influence of tax penalty, Tax officer service, and Tax rule comprehension for Against Taxpayer Compliance with Risk Preference Being a Moderation Variable (Case Study On UMKM Listed In KPP Pratama West Semarang). The sampling method using conveniece sampling, the technique of determining the sample based on the ease of encounter. The influence variables or effect analyzed by using multiple regression analysis. The results showed that tax penalty Resource positive and significant impact on Against Taxpayer Compliance, Tax officer service Resource negative and insignificant impact on Against Taxpayer Compliance, Tax rule comprehension Resource positive and significant impact on Against Taxpayer Compliance, Risk Preference to moderating the tax penalty influence of Against Taxpayer Compliance, Risk Preference moderating the Tax officer service influence of Against Taxpayer Compliance, and Risk Preference moderating the Tax rule comprehension.Keywords: Tax Penalty, Tax Officer Service, and Tax Rule Comprehension, Against Tax Payer Compliance and Risk Preference
PENGARUH SOSIALI PERPAJAKAN, PELAYANAN FISKUS, SANKSI PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI (Studi Kasus Pada Wajib Pajak Orang Pribadi Non Karyawan Yang Terdaftar di KPP) Iis Alafiyah, 11.05.52.0047; Maryono, Maryono
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 aimed to analyze the effect of tax socialisation, fiskus service, tax penalties, awareness taxpayers, tax knowledge, and tax verification to obidience of individual taxpayers. The population in this study is the population in this study are all individual taxpayers who perform independent activities listed on KPP Batang. Methods of data analysis used in this study were using multiple linear regression analysis to test the hypothesis using the t test. Before using multiple regression analysis, to test the validity, reliability, normality, classical assumption test and multiple regression. The results showed that the socialization of tax and service tax authorities had no significant effect on tax compliance. While tax penalties, consciousness of paying taxes, tax knowledgae of significant positive effect on tax compliance.  Keywords: Socialization Tax, Service Tax Authorities, Tax Penalties, Awareness Taxpayers, Knowledge of Tax, Obidience Tax Payers
PENGARUH STRUKTUR GOOD CORPORATE GOVERNANCE DAN UMUR PERUSAHAAN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE (Studi Empiris Pada Perusahaan Yang Tergabung Indeks LQ-45 Di Bursa Efek Indonesia 2012-2015) Lacmy Earnest Anugrah, 12.05.52.0094; Susilowati, Yeye
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 aims to determine the effect of board size, the number of board meetings, the size of the audit committee, the number of audit committee meetings, concentration of ownership, the life of the company and disclosure of intellectual capital This study population is a company listing on the Indonesia Stock Exchange index of LQ-45 2012-2015 sample was taken by purposive sampling method. Data were analyzed using normality skewness test, classic assumption test, coefficient determination test, test F and test the hypothesis. Test results variable board size, the number of board meetings, the number of audit committee meetings, and the concentration of ownership has no effect on the disclosure of intellectual capital. whereas the size of the negative effect on the audit committee disclosure of intellectual capital and firm age positive effect on intellectual capital disclosuresKeywords: Corporate Governance, Intellectual Capital Disclosure, The Size of The Board of Commissioners, Number of Board Meeting, The Audit Committee Size, Number of Audit Committee Meetings Shareholding Concentration, Company Age, Intellectual Capital Dislosure
ANALISIS PENGARUH PENGETAHUAN DAN PEMAHAMAN PERPAJAKAN, PELAYANAN FISKUS, KESADARAN PERPAJAKAN, PENDAPATAN WAJIB PAJAK, DAN SISTEM ADMINISTRASI MODERN TERHADAP KEPATUHAN WAJIB PAJAK Dinda Prostina Nukfikhasari, 14.05.62.0031; 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 aims to examine the influence of knowledge and understanding of taxation, fiscal services, tax awareness, taxpayer income, and modern tax administration system of taxpayer compliance. The population in this study is a four wheel taxpayer in Samsat II Semarang. Sampling was done by using convenience sampling method and the number of samples were 90 respondents. The primary data collection method use was survey method using questionnaire. Data obtained from the  questionnaire were analyzed using multiple linier regression model. The result showed that the variable knowledge and understanding of taxation have a significant negative effect on taxpayer compliance. While tax service variable, tax awareness, taxpayer income, and modern tax administration system have significant positive effect on taxpayer compliance.Keywords: Knowledge and Understanding of Taxation, Fiscal Service, Tax Awareness, Taxpayer Income, Modern Tax Administration System, and Taxpayer Compliance
PENGARUH RETURN ON ASSETS, SALES GROWTH, KOMITE AUDIT, KOMISARIS INDEPENDEN DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2014-2016) Endang Sri Wahyuni, 14.05.52.0048; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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Abstract

The purpose of this research is to examine the influence of return on assets, sales growth, commite audite, independent commissioner and firm size to tax avoidance. The population of this research is all manufactured companies listed in Indonesia Stock Exchange from 2014 to 2016. Samples are obtained through purposive sampling method, in which only 49 of listed manufactured companies in Indonesia Stock Exchange meet the sampling criterias resulting 147 data avaibel are taken as the sampels. The research multiple regression method to test the effect of each variable in influencing tax avoidance. The empirical result indicates that return on asset and commite audite have influence to tax avoidance. However sales growth, independent commissioner and firm size no influence to tax avoidance.Keywords: Tax Avoidance, Return On Assets, Sales Growth, Commite Audite, Independent Commissioner, Firm size

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