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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
 76   77   78   79   80 
ANALISIS FAKTOR YANG MEMPENGARUHI MANAJEMEN PAJAK DENGAN INDIKATOR TARIF PAJAK EFEKTIF PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2015 Islahatul Wafiroh, 12.05.52.0022; Kartika, Andi
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 to analyze of factors affect the tax management with indicators of effective tax rate on company listed in Indonesia Stock Exchange for years 2012-2015. This research was conducted in Indonesia Stock Exchange with purposive sampling method with the sampel was taken from the period of 2012-2015.  The sample collected includes 236 companies which satisfied some criteria. Analysis tool used multiple regression analysis. The result revealed that profitability and investor instiutional has negative effect and significant to effective tax rate. Other results revealed that the inventory intensity has positive effect and significant to effective tax rate. Whereas the firm size, leverage, fixed asset intensity, and tax facilities had no significant effect on effective tax rate.  Keywords: Tax Management, Effective Tax Rate, Firm Size, Leverage, Profitabilty, Fixed Asset Intensity, Inventory Intensity, Investor Institutional, Tax Facilities
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016 Dinda Puspitasari, 13.05.52.0045; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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The study examines the effect of liquidity, profitability, farm size, growth of company, asset structure, and business risk on capital structure. This research on manufacturing company on the Indonesian Stock Exchange by using a go public. The sampling method used purposive sampling with periode from 2014 to 2016. The data are processed as many 232 companies. The thechnique of data testing using multiple linear regression analysis. The result of research shows that Profitability, Company Size, Asset Growth, Business Risk has no effect on capital structure, Liquidity has negative effect to capital structure, Asset Structure has positive effect to capital structure.Keyword: liquidity, profitability, farm size, growth of company, asset structure, and business risk
PENGARUH UKURAN PERUSAHAAN, REPUTASI AUDITOR, KOMITE MANAJEMEN RISIKO, KOMISARIS INDEPENDEN, DAN KONSENTRASI KEPEMILIKAN TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT Anggi Anindya Ramadhani, 13.05.52.0096; Wahyu Widati, Listyorini
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 the effect of Firm Size, Auditor Reputation, Risk Management Committee, Independent Commissioners, and Ownership Concentration ofEnterprise Risk Management. This study focused on manufacturing companies listed in Indonesia Stock Exchange (BEI) period 2013-2015. This study 177 number of observations sample obtained by the method nonprobability sampling purposive sampling technique. The analysis technique used in this research is multiple linear regression analysis. The analysis showed that the Auditor Reputation, Risk Management Committee, and Independent Commissionershasno effect on Enterprise Risk Management. Firm Size and Ownership Concentration has effect on Enterprise Risk Management.Keywords: Enterprise Risk Management, Firm Size, Auditor Reputation, Risk Management Committee, Independent Commissioners, and Ownership Concentration
FAKTOR - FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK BUMI DAN BANGUNAN DI KECAMATAN SEMARANG SELATAN Nurul Khikmah, 11.05.52.0195; Nurhayati, Ida
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 was used to test on the influence of these factors in themselves taxpayer to the acceptance of land and building tax in the District of South Semarang. reasons for choosing districts south of Semarang, because of tax arrears in the south is quite high compared to other districts in the city of Semarang. The population in this study is an individual taxpayer residing in the district south of Semarang totaling 1,644,267 sampling is done by random sampling technique in which respondents in this research were 100 taxpayers were divided into 10 villages in the district south of Semarang so each village is 10 respondents. The results showed that awareness of taxation and understanding of the taxpayer on the tax laws, Perception sanctions and penalties affect positively and significantly to the tax revenue of the UN, while the income of the taxpayer significant negative effect on the tax revenue of the UN, and service fiskus positive effect is not significant to the success of UN tax revenue.Keywords: Tax Awareness, Understanding Taxpayers On Tax Law, The Perception of Sanctions and Fines, Mandatory Income Tax, Service Tax Authorities, Tax Revenue
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN EMITEN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2013-2015 Amelya Dwi Kurniasasi, 12.05.52.0168; Puspitasari, Elen
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 intellectual capital to financial performance of the banking sector issuers listed on stock exchanges in Indonesia period 2013-2015. This study uses secondary data obtained from the financial statements www.idx.co.id. The population in this study are all banking companies that have gone public in Indonesia Stock Exchange in 2013-2015. The sampling technique was conducted using purposive random sampling. Data were analyzed using multiple linear regression analysis. The results of hypothesis testing can be concluded that the Intellectual capital has a positive and significant impact on profitability. Employed capital has a positive and significant impact on profitability. Human capital has a positive effect and no significant effect on profitability. Structural Capital had a positive effect and no significant effect on profitability. Intellectual capital and significant positive effect on productivity.Employed capital and significant positive effect on productivity. Human capital has a positive effect and no significant effect on productivity. Structural Capital had a positive effect and no significant effect on productivity. Intellectual capital has a positive effect and are not significant to the companys growth. Employed capital had a positive effect and are not significant to the companys growth. Human capital has a positive effect and are not significant to the companys growth. Structural Capital and no significant negative effect on the growth of the company.Keywords: Intellectual Capital and Financial Performance
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2013-2015) Putri Trianingrum, 13.05.52.0141; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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This study aims to examine the analysis of factors that affect the completeness of the disclosure of financial statements (Empirical Studies on Manufacturing Companies Listed on the Indonesia Stock Exchange in 2013-2015). The dependent variable in this study is the completeness of financial statement disclosure and the independent variables are profitability, liquidity leverage, public stock portion, firm age and firm size.The population in this study are all Manufacturing Companies located in Indonesia Stock Exchange in 2013-2015. A total of 269 samples were met as the sample of this study. This research uses purposive sampling method. The technique of testing the data by using multiple linear regression analysis. The result of the analysis shows that variables that have significant positive influence are profitability, and firm size is negative is leverage and age of company, non positive variable is not significant is public stock, and non negative variable is liquidity to disclosure of Financial Statement at Manufacturing company which is In Indonesia Stock Exchange 2013-2015.Keywords: Profitability, Liquidity, Leverage, Public Shares, Age of Company and Company Size To Disclosure
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU WAJIB PAJAK TERHADAP PENGGUNAAN E-FILING (Studi Pada Wajib Pajak Orang Pribadi Di KPP Pratama Semarang Timur) Atikasari Wahyu Wardhani, 13.05.52.0121; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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This research aims to investigate the factors that influenced the behavioral taxpayers for using e-filing. Dependent variable is use in this reasearch is using e-Filing, while independent variables are perceived usefulness, perceived ease of use, security and privacy, readiness technology taxpayers informastion, the satisfaction of the taxprayer. The data used in this study are primary data using questionnaires media. This study was conducted on individual taxprayers who use e-Filing with the number of respondents as many as 103 people and listed on KPP Pratama Semarang Timur. The sampling technique taking was convenience sampling. The data analysis technique used was doubled regression analysis test by using SPSS program. The results of this research showed that Perceive Ease of Use,Readiness Technology Taxpayers Informastion and The Satisfaction of the Taxprayer significant effect on the use of e-Filing. Perceived Usefulness, and Security and Privacy does not significantly influence the use of e-Filing.Keywords: e-Filing, Perceived Usefulness, Perceived Ease of Use, Security and Privacy, Readiness Technology Taxpayers Informastion, The Satisfaction of the Taxprayer
PENGARUH GAYA KEPEMIMPINAN, PEMAHAMAN GOOD GOVERNANCE, BUDAYA ORGANISASI, INDEPENDENSI AUDITOR, DAN PENGALAMAN KERJA TERHADAP KINERJA AUDITOR (Studi Empiris Pada KAP Di Semarang) Finansius Lalaar, 12.05.52.0113; Alfasadun, Alfasadun
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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This study examined the influence of leadership style, understanding of good governance, organizational culture, auditor independence and work experience on the performance of auditors (Empirical Study on Kantor Akuntan Publik ( KAP ) in Semarang). This study used six variables: leadership style, understanding of good governance, organizational culture, auditor independence, work experience, and performance of auditors. The population in this study is the auditor who worked on KAP in Semarang. The research sample was obtained through census method on KAP in Semarang. Data collection techniques using questionnaires filled out by the respondents that the auditors. The total sample were obtained and used in the study was 40. The collected data is then processed using statistical tools that IBM SPSS Statistics 20.0. Initial testing conducted are validity test data from each question, followed by a reliability test using alpha conbrach. Regression analysis was performed to test partially thereafter each independent variable were tested using the F test and the coefficient of determination (R2). The results obtained are leadership style, understanding of good governance, organizational culture, and the independence of the auditor does not affect the performance of auditors while working experience affect the performance of auditors.  Keywords: Leadership Style, Understanding of Good Governance, Organizational Culture, The Independence of The Auditor, The Performance of Auditors
FAKTOR-FAKTOR YANG MEMPENGARUHI PERINGKAT OBLIGASI PADA PERUSAHAAN KEUANGAN (PERIODE 2012-2015) Rendy Anggara, 13.05.52.0134; Lisiantara, G. Anggana
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Abstract

The study examines the effect Profitability, Liquidity, Leverage, Company Size, Secure, Mature, and Auditor Reputation on Bond Rating. The population in this research is financing companies that issued the bond and listed in Indonesian Stock Exchange period 2012-2015. The sampling method used purposive sampling with the observation period from 2012 to 2015. Relationship and (or) influence between variable is described by using multiple regression analysis. The result of this study indicate that Liquidity and Company Size has negative effect on Bond Rating. Whereas Leverage, Mature, and Auditor Reputation has positive effect on Bond Rating, also Profitability and Secure has no effect on Bond Rating.Keywords: Bond Rating, Profitability, Liquidity, Leverage, Company Size, Secure, Mature, and Auditor Reputation
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN POFITABILITAS SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2015) Ditha Restu Andini, 13.05.52.0026; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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The aim of this research are to testthe effect of CSR and GCG proxied by the independent board. The effect of profitability as the moderating variable in relations between CSR dan towards firm’s value. The sample was a mining company listed on the Stock Exchange period 2011-2015 by using purposive sampling. The analysis method of this research is multiple linear regression method. The result of research show that the effect CSR on firm’s value was negative significant. The effect of GCG proxied by the independent board on firm’s value was negative not significant. Profitability as the moderating variabel in relation between CSR and firm’s value was significant. Profitability as the moderating variabel in relation between GCG on firm’s value was not significant.Keywords: Corporate Social Responsibility, Good Corporate Governance, Firm Value, Profitability

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