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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
 80   81   82   83   84 
ANALISIS PENGARUH GENDER, TEKANAN KETAATAN, KOMPLEKSITAS TUGAS, DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGMENT Chusnul Chotimah, 13.05.52.0090; Kartika, Andi
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 examine and analyze empirically on the influence of gender, pressure of obedience, task complexity, and experience of auditors on audit judgment at auditors KAP Semarang, Solo and Yogyakarta. The population used in this study are all auditors KAP Semarang, Solo and Yogyakarta. The sampling method used is convenience sampling, which is sample selection based on convenience, so the author has the freedom to choose the most rapid and easy sample. In this study, the dependent variable used is audit judgment, while the independent variable consists of gender, pressure of obedience, task complexity, and experience of the auditor. Data analysis technique using multiple linear regression analysis. The results showed that gender has a positive and significant impact on audit judgment. The pressure of obedience has a positive and significant impact on audit judgment. The complexity of duties has a positive and significant impact on audit judgment. The experience of auditors has a positive and significant impact on audit judgment.Keywords: Gender, Pressure of Obedience, Task Complexity, Auditor Experience and Audit Judgment
PENGARUH UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING Vani Amilia Dewi, 13.05.52.0133; Dwi Nugroho, Arief Himmawan
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 to clarify the effect of firm size and leverage to the completeness of the disclosure of financial statements with profitability as an intervening variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange period 2012 - 2015 totaling 150 companies. The samples using purposive sampling method. The analytical method used is path analysis. The results obtained in this study is firm size has a positive effect on profitability and leverage. Profitability does not affect the completeness of financial statements. Profitability can not intervene firm size variables and leverage to the completeness of financial statement disclosure. The conclusion of this study also explains the size of the company has a positive effect on the completeness of the financial statements. In this study also proved leverage does not affect the completeness of financial statement disclosure.Keywords: Firm Size, Leverage, Profitability and Completeness of Financial Statement Disclosure
PENGARUH PENDAPATAN ASLI DAERAH, SILPA DAN LUAS WILAYAH TERHADAP BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI PEMODERASI (Studi Pada Kabupaten/Kota Provinsi Jawa Tengah Tahun 2012-2014) Indri Nur Wakhidati, 12.05.52.0099; Hardiningsih, Pancawati
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 aims to determine the effect of PAD, SILPA and Territory Size of the Capital Expenditure to Economic Growth As moderating the Regency / City Central Java province Years 2012-2014. The population in this study is the Regency / City Central Java province as much as 35 consisting of 29 districts and 6 municipality. The sampling technique in this research is saturated samples (census) is a sampling technique when all members of the population is used as a sample. Data were analyzed using multiple linear regression analysis. The results of hypothesis testing can be concluded that the Local Revenue, Surplus Funding Budget and Economic Growth has no effect on Capital Expenditure. The area of positive effects on Capital Expenditure. Economic growth moderating influence on the Local Revenue Capital Expenditure. Economic growth does not moderate influence on the Budget Surplus Funding Capital Expenditure.Keywords: PAD, Silpa, Broad Areas, Economic Growth and Capital Expenditures
PENGARUH DANA PIHAK KETIGA, CAPITAL ADEQUACY RATIO, RETURN ON ASSETS , DAN NON PERFORMING LOAN TERHADAP PENYALURAN KREDIT PADA BPR KONVENSIONAL DI PROVINSI BALI TAHUN 2016 Zulfa Maulida Rifki Fitria, 14.05.52.0243; N. Masdjojo, Gregorius
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 analyze the factors that influence the distribution of credit on BPR Conventional of Bali quarter-IV (December 2016). The dependent variable in this research is the distribution of credit, while the independent variables in this research are DPK (third-party funds), CAR (Capital Adequacy Ratio), ROA (Return On Assets), dan NPL (Non Performing Loan). This type of research is a cross section, the data used are secondary data from  OJK that is the publication of the report BPR Conventional. The sampling technique used was purposive sampling so that from 137 BPR Conventional obtainable 130 BPR Conventional. A method of data analysis in this research using multiple linear regression analysis using OLS and processed with SPSS program 21. The results of this research show that the DPK and ROA positive and significantly against the distribution of credit. While the CAR negative effect and significantly against the distribution of credit, and the NPL negative effects and insignificant against the distribution of credit.Keywords: the distribution of credit, third-party Funds (DPK), Capital Adequacy Ratio (CAR), Return On Assets (ROA), Non Performing Loan (NPL).
FAKTOR-FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSIPADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016 Nobita Sugiarto, 13.05.52.0039; 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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Abstract

This study examines the effects of institutional ownership structures, managerial ownership structures, public ownership structures, growth opportunities,debt convenant (leverage), tax and political costs, litigation risk to accounting conservatism. The research was conducted at the Indonesian Stock Exchange by using a go public manufacturing company as the unit of analysis. The sampling method used purposive sampling with the observation period from 2014-2016. Relationship and between variable is described by using multiple regression analysis. The results showes that the institutional ownership structures had no significant effect on accounting conservatism,managerial ownership structures had no significant effect on accounting conservatism, public ownership structures had no significant effect on accounting conservatism, growth opportunities has negative no significant effect on accounting conservatism, Debt Convenant (leverage) has negative effect on accounting conservatism, tax and political costs has positive effect on accounting Conservatism, litigation risk has negative effect on accounting conservatismKeyword: Institutional Ownership Structures, Managerial Ownership Structures, Public Ownership Structures, Growth Opportunities,Debt Convenant (Leverage), Tax And Political Costs, Litigation Risk And Accounting Conservatism.
PENGARUH LEVERAGE, PROFITABILITAS, KOMISARIS INDEPENDEN DAN LIKUIDITAS TERHADAP TAX AVOIDANCE (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2012 - 2015) Nirmalasari, 12.05.52.0219; Kartika, Andi
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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This study aims to determine the effect of Leverage, Profitability, the Independent Commissioner and Liquidity of Tax Avoidances at manufacture companies which listed in the Indonesia Stock Exchange. The population on this research is all manufacture company in the Indonesia Stock Exchange in 2012 - 2015. The sampling technique used was purposive sampling. The analytical tool was used  is Multiple Regression Analysis. Partial results of this study show the profitability of significant negative effect on tax avoidances while variable leverage, independent commissioner and liquidity doesn’t affect the tax avoidances.  Keywords: Leverage,Profitability, Independent Comissioner, Liquidity and Tax Avoidance
PENGARUH PENGALAMAN AUDITOR, INDEPENDENSI, INTEGRITAS, AKUNTANBILITAS, KOMPETENSI DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT Rizky Jayanti, 13.05.52.0186; Kartika, Andi
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 test and analyze empirically about the influence of auditor experience, independence, integrity, accountability, competence and auditor ethics on audit quality at auditors KAP Semarang, Solo and Yogyakarta. The population used in this study are all auditors KAP Semarang, Solo and Yogyakarta. The sampling method used is convenience sampling, which is sample selection based on convenience, so the author has the freedom to choose the most rapid and easy sample. In this study, the dependent variable used is audit quality, while the independent variables consist of auditor experience, independence, integrity, accountability, competence and auditor ethics. Data analysis technique using multiple linear regression analysis. The results show that the experience of auditors has a positive influence on the quality of auditors. Independence has a positive influence on audit quality. Integrity has a positive influence on audit quality. Accountability has a positive effect on audit quality. Competence has a positive effect on audit quality. The ethical auditor has a positive influence on audit quality.Keywords: Independence, Integrity, Professionalism, Competence, Objectivity, Ethical Compliance and Audit Quality
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN METODE AKUNTANSI PERSEDIAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Miedya Wulansari, 13.05.52.0219; Nurhayati, Ida
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 examines the effect of inventory variability, firm size, inventory intensity, ownership structure and variability of cost of goods sold, to the selection of inventory accounting methods. This research is conducted at Indonesia Stock Exchange by using unit of analysis of manufacturing company which have go public. Sampling method in this research use purposive sampling with research period year 2013 until 2015. The relationship and or influence between independent variable with dependent variable is explained by using logistic regression analysis method. The results of the research are as follows: firm size, variability of cost of goods sold and ownership structure have a significant effect on the choice of inventory accounting method, while inventory intensity, inventory variability have no significant effect on the choice of inventory accounting method.Keywords: Inventory Variability, Inventory Size, Intensity of Inventory, Managerial Ownership Structure, Variability of Cost of Goods Sold, Selection Inventory Accounting Method
PENGARUH GOOD CORPORATE GOVERNANCE, LIKUIDITAS, PERTUMBUHAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN YANG MENGIKUTI PROGRAM CORPORATE GOVERNANCE PERCEPTION INDEX PERIODE TAHUN 2012-2016 Susana Dewi Astutik, 13.05.52.0234; 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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The purpose of this study is to examine the influence of Good Corporate Governance, Liquidity, Corporate Growth and Company Size on company performance following Corporate Governance Perception Index Program Period 2012-2016. The population is all companies that follow the Corporate Governance Program Perception Index Period 2012-2016. Sampling technique using purposive sampling. The sample criteria in this study are (a) Companies other than banking, insurance and financing. (b) The Company has complete data. (c) The financial statements are presented in Rupiah (d) Companies earning a positive net profit for the period of observation. Analyzer used is multiple linear regression. The results of the analysis can be concluded that: Good corporate governance has no significant effect on company performance (ROA). Liquidity has a positive and significant impact on company performance (ROA). Corporate growth has no significant effect on company performance (ROA). Company size has a positive and significant effect on company performance (ROA).Keywords: Good Corporate Governance, Liquidity, Corporate Growth, Company Size and Company Performance
ANALISIS FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP RESIKO SISTEMATIK (BETA SAHAM) PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE TAHUN 2012-2015 Dina Setyawati, 12.05.52.0187; 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 aims to transform and analyze the effect of financial leverage, company size, profitability, inflation, interest rates and the exchange rate against the systematic risk in mining companies listed on the Indonesian Stock Exchange for the period 2012-2015. In this study, researchers used a population of financial data mining company listed on the Stock Exchange during the years 2012-2015. The method used is purposive sampling method. Test equipment in this study using multiple linear regression, partial test (t test) and f simultaneous test (test f). The results of this study are positive effect on the financial laverage, company size, and inflation systematic risks. While Interest rates, profitability and the exchange rate has no effect on the systematic risk.Keywords: Financial Leverage, Company Size, Profitability, Inflation, Interest Rates, Exchange Rates, The Systematic Risk

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