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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
 83   84   85   86   87 
NIAT SEBAGAI VARIABEL INTERVENING MEMPENGARUHI SIKAP, KONTROL PERILAKU DAN TAHUN PEMBINAAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus UMKM Di Wilayah Kantor Pelayanan Pajak Semarang Barat) Siti Purwaningsih, 12.05.52.0222; Hardiningsih, Pancawati
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 taxpayer attitudes, perceived behavioral control and guidance of taxpayers on tax compliance intentions as an intervening variable. The population in this study is an individual taxpayer SMEs do business in the West Semarang Primary Office 2015 to February 2016 amounted to 68 301 taxpayers. Sampling was done by using purposive sampling method and the total sample of 118 respondents. Primary data collection method used is the questionnaire. And data analysis using multiple linear regression model. The results showed that the taxpayer attitudes and perceived behavioral control positive influence on the intention to comply, while the taxpayer attitudes, perceived behavioral control, in coaching the taxpayer and the intention to comply also have a positive effect on tax compliance.Keywords: Attitudes Taxpayer, Perceived Behavioral Control, In Coaching The Taxpayer, The Intention To Obey, Tax Compliance
PENGARUH RASIO PEMENUHAN KECUKUPAN MODAL MINIMUM, BOPO, LDR DAN SIZE TERHADAP NET INTEREST MARGIN PADA PERUSAHAAN BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 – 2015 Agung Nugrahaning Widi, 11.05.52.0109; Aini, Nur
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 study was to analyze the Influence Fulfillment Minimum Capital Adequacy, BOPO, LDR, and the size of the net interest margin in the banking companies listed in Indonesia Stock Exchange 2013-2015 period. This study uses popullasi all banks listed on the Stock Exchange in the year 2013-2015. The sampling technique used purposive sampling. The analytical tool used is a linear regression analysis. The results of the analysis concludes known PKMM postifif effect no significant effect on the net interest margin. BOPO a significant negative effect on the net interest margin. This means that the higher the ROA, the companys net interest margin will decline. LDR or (Loan Deposit Ratio) had no significant positive effect on the NIM. Or size (size of the company) had no significant positive effect on the NIM.Keywords: Effects of The Minimum Capital Adequacy Compliance, BOPO, LDR, Size and The Net Interest Margin
FAKTOR–FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2014-2016) Dianna Soegiharmanto Putri, 13.05.52.0054; 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

The purpose of this research was to determine the effect size of the Public Accounting Firm (KAP), the size, growth of client companies, turnover manajamen, audit opinion, financial distress, to the auditor switching. This research uses explanatory study, the research describes the relationship between variables. The type or types of relationships in this study is a causal link between one or more variables. Samples were taken by using purposive sampling technique. Samples were 144 companies from 429 companies listed in Indonesia Stock Exchange in 2014-2016. Hypothesis in this research are tested by logistics regression analytical method in SPSS 23 sofware. The results indicate that firm size showed negative and significant effect on auditor switching. Size of client, growing of client company, Change of management, audit opinion and financial distress not showed effect on auditor switching.Keywords: Auditor Switching, Firm Size, Size of Client, Growth of Client Company, Change of Management, Audit Opinion and Financial Distress
PENGARUH KECUKUPAN MODAL, PEMBIAYAAN, EFISIENSI BIAYA, RESIKO PEMBIAYAAN, DAN KUALITAS AKTIVA PRODUKTIF TERHADAP RETURN ON ASSETPADA BANK UMUM SYARI’AH PERIODE 2012-2016 DwiPolahWicaksonowati, 13.05.52.0249; Puspitasari, Elen
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 research was aimed and analyze at examining the influence of Capital Adequacy ratio, Financing to Deposit Ratio, Operating Expenses per Operating Income, Non Performing Financing, and Allowance for Earning Assets to profitability in Islamic Commercial Banks.  Research conducted a quantitave study with the entire population of Islamic Banks registered in Financial Fervices Autority (OJK) on 2012-2016, by  using  purposive  sampling  method. Types  of  data  used  are  secondary  data  obtained  from  published  financial statement  and  downloaded  through  the  official  website  of  Islamic Commercial Banks. The method of analysis used is Multiple Regression with a significance level of 5%. From the results of the analysis show that  Capital Adequacy Ratio , Operating Expenses per Operating Income, Allowance for Earning Assets has  significant influence to profitability, while Financing to Deposit Ratio,  and Non Performing Financing have not significant influence to profitability. Keyword : Capital Adequacy Ratio, Financing to Deposit Ratio, Operating Expenses per Operating Income, Non Performing Financing, Allowance for Earning Assets,   Return On Assets
PENGARUH CAR, NIM, LDR, BOPO, SIZE DAN DPK TERHADAP ROA (Studi Kasus Pada Bank Umum Konvensional Yang Terdaftar Di BEI Periode 2011-2015) Ratnaningtyas Eka Permanasari, 12.05.62.0005; 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

This research aims to analize ratio CAR, NIM, LDR, BOPO, Size dan DPK to ROA the conventional commercial bank in Indonesia 2011-2015. The sampling method that used in this research is purposive sampling. The technique colletion data used is the method observasi non partisipant. The F test result shows CAR, NIM, LDR, BOPO, Size dan DPK significantly influence the ROA. From the results obtained by simultaneous t test, CAR, NIM, dan DPK positive significantly influence the ROA, BOPO negative significantly influence the ROA meanwhile LDR and Size not significantly influence the profitability.Keywords: ROA, CAR, NIM, LDR, BOPO, Size dan DPK
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, UMUR PERUSAHAAN, SOLVABILITAS DAN UKURAN KAP TERHADAP AUDIT REPORT LAG Ika Destriana Widiastuti, 16.05.62.0027; 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

Audit report lag is time in finishing job audient until publication date of audit report. This study aims to examine and analyze the effect of the size of the company , profitability, age of the firm , solvency , size of public accounting firms to audit report lag on manufacturing companies listed in Indonesia Stock Exchange (BEI). The population of this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) during the years 2013 to 2016 that reported complete financial statements and published in Indonesian Capital Market Directory (ICMD) and IDX website. Samples are included in the criteria of this study were 45 companies using purposive sampling method. Methods of data analysis in this study using multiple linear regression analysis using SPSS 20. The results showed that the variable of the size of the company are significant positive effect on audit report lag, variable solvency are not significant positive effect on audit report lag. variable, the size of the company and profitability are significant negative effect on audit report lag, and variable age of the firm is not significant negative effect on audit report lag.Keywords: Audit report lag The size of the company, Profitability, The age of the company, Solvency, The size of the public accounting firm (KAP).
PENGARUH PENERAPAN ANGGARAN BERBASIS KINERJA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Empiris pada Perwakilan BKKBN Provinsi Jawa Tengah) Elmi Rosita Darmawati, 16.05.62.0005; Badjuri, Achmad
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 entitled “Application of Performance-Based Budgeting affect to Performance Accountability Government Institution (Empirical Study on Representative Office of BKKBN Central Java Province)”, purposed to analyze the influence of budget planning, budget implementation, budget reporting, and performance evaluation to performance accountability on Representative Office of BKKBN Central Java Province. The population of this study were 157persons. Sampling was conducted using a purposive sampling method and number of samples were 47 respondents. Primary data collection method used in this study, and analyzed by multiple regression model.The result showed that budget planning, budget implementation, and performance evaluation have a positive and significant influence to performance accountability. Meanwhile budget reporting has a negative and significant influence to performance accountability.Keywords: performance-based budgeting; budget planning; budget implementation; budget reporting; performance evaluation; performance accountability.
ANALISIS PENGARUH STRUKTUR KEPEMILIKAN SAHAM DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING (Studi Pada Perusahaan LQ45 yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015) Angga Prasetia, 13.05.52.0091; 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

The purpose of this study is to analyze the effect of stock ownership structure and firm size on the disclosure of intellectual capital with profitability as a moderating variable. The sample used LQ45 company listed in BEI period of 2013-2015. The population is taken by purposive sampling method, and that fulfill the sample selection criteria. The sample used is 118 companies. Analysis that used in this study is multiple regression analysis and regression moderation analysis. The results of this study found that firm size variables have a significant effect on intellectual capital disclosure, while the variable ownership structure has no significant effect on the disclosure of intellectual capital. Profitability does not moderate the effect of stock ownership structure and firm size on intellectual capital disclosure.Keywords: Share Ownership Structure, Company Size, Profitability (ROA), and Intellectual Capital Disclosure
PENGARUH PENGALAMAN AUDITOR, KOMPLEKSITAS TUGAS, TEKANAN KETAATAN, PENGETAHUAN AUDITOR TERHADAP AUDIT JUDGMENT (Studi Kasus Pada Kantor BPK RI Perwakilan Provinsi Jawa Tengah) Ayu Lastari, 12.05.52.0039; Himawan, Arief
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

The Audit Board of the Republic of Indonesia (BPK RI) Representatives of the Province of Central Java is representative of the BPK that has an important task to exercise control over the financial management of Java provincial government Tengah. Sehingga purpose of the CPC it self can be realized that the financial management of the State order, obey laws invitation to the results of the quality that can be utilized as needed. This study examined the effect of auditor experience, the complexity of the task, the pressure obedience, knowledge of auditors, and gender on audit judgment. This research was conducted at the Supreme Audit Agency Representatives of the Province of Central Java. Data used in this study, the primary data. Sources of primary data in this study were obtained directly from the auditors who worked at the Supreme Audit Agency Representatives of the Province of Central Java as many as 58 samples. By using multiple linear regression techniques. The results showed that the auditors experience, the complexity of the task, the pressure obedience, knowledge and gender auditor positive and significant impact on decision making for the auditor to perform an audit judgment.  Keywords: Auditor Experience, Complexity of The Task, Pressure Obedience, Knowledge, Gender Auditor
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KONSERVATISME AKUNTANSI STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2013-2015 Linda Sulastyowati, 12.05.52.0095; 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 effect of debt covenants, political cost, managerial ownership, institutional ownership and public ownership of the conservatism of accounting in the financial statements of companies manufacturing in Indonesia. This study uses secondary data obtained from the financial statements www.idx.co.id. The population in this study is a company registered in Indonesia Stock Exchange in 2013-2015 with a sample of manufacturing firms. The sampling technique was conducted using purposive sampling. Data were analyzed using multiple linear regression analysis. The results of hypothesis testing can be concluded that the Debt Covenant and no significant negative effect on accounting conservatism. Political cost and no significant negative effect on accounting conservatism. Managerial ownership and significant negative effect on accounting conservatism. Institutional ownership has a significant negative effect on accounting conservatism. Public ownership and significant negative effect on accounting conservatismKeywords: Debt Covenants, Political Cost, Managerial Ownership, Institutional Ownership, Public Ownership and Accounting Conservatism

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