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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
 88   89   90   91   92 
PENGARUH UKURAN KAP, PERGANTIAN MANAJEMEN DAN UKURAN PERUSAHAAN TERHADAP AUDITOR SWITCHING (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016) Bernard Pryono, 15.05.62.0015; Badjuri, Achmad
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 aims to examine the effect of KAP Size, Change of Management, and Company Size Against Auditors Switching of mining companies listed on the Indonesia Stock Exchange (IDX). This study uses a sample of mining manufacturing companies listed on the Stock Exchange from 2014 to 2016 using 36 sample companies for 3 consecutive years. This study used multiple regression analysis tools. Based on the results on the results of research conducted showed that the size of KAP, the change of management, and firm size are not significant to the switching auditor.Keywords: KAP Size, Change of Management, Company Size, Switching Auditor.
PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN PADA SEKTOR MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2014 Zaenal Abidin, 12.05.52.0208; Poerwati, Rr. Tjahjaning
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

The study examined the effect of Liquidity, the size of the company and the capital structure  on the value of companies. This research was conducted at the Indonesian Stock Exchange by using a go public manufacturing companies that have go public. The sampling method used purposive sampling with the observation period from 2012 to 2014. Relationship and (or) influence between variable is described by using multiple regression analysis. The results showed that the size of the company has positive effect and significant to the corporate value. Whereas the positive effect was not significant liquidity and capital structure significant negative effect on the company value.  Keywords: Liquidity, Company Size, and Struktur of Capital and Corporate Value
PENGARUH SOSIALISASI PERPAJAKAN, KUALITAS PELAYANAN FISKUS, SANKSI PERPAJAKAN DAN PEMAHAMAN PERATURAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA DEMAK Gardika Urwatul Wusqo, 13.05.52.0125; Alfasadun, Alfasadun
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Abstract

Taxes have an important role as a source of revenue and income of the largest State to improve the welfare of the community. One of the taxpayers required to calculate, deposit and report the amount of tax payable is an individual taxpayer. Problems often arise in the community in influencing non-compliance or compliance with taxpayers of individuals or entities to fulfill their obligations to pay taxes due to lack of knowledge, and socialization that has not been comprehensive This study examines the effect of taxation socialization, tax service, tax sanction, and understanding of tax regulation on personal taxpayer compliance. This research was conducted at KPP Pratama Demak The type of data used in this study is primary data. Primary data source is obtained directly from the taxpayers KPP Pratama Demak as much as 100 sempel by using multiple linear regression techniques. The results showed that the socialization of taxation, fiscal services, tax sanctions, the understanding of tax regulations, have a positive and significant impact on taxpayer compliance of individuals in Demak.Keywords: Tax Socialization, Fiscal Services, Understanding of Tax Regulations
ANALISIS FAKTOR–FAKTOR YANG MEMPENGARUHI PERILAKU WAJIB PAJAK TERHADAP PENGGUNAAN E-FILING (Studi pada Wajib Pajak Orang Pribadi Di KPP Semarang Tengah Satu) Ade Lina Rosita Putri, 13.05.51.0170; Setyowati, Widhy
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 analyze Factors Influence the behavior of taxpayers against the use of e-filing (the study of individual taxpayers in KPP Semarang Tengah Satu). Factors that influence the behavior of the taxpayer among his perceptions of usefulness, perception of ease, security and confidentiality, and user satisfaction. The sampling method in this study uses convenience sampling in data display.Methods of data collection were conducted by questionnaire. Data testing techniques used in this study with multiple regression analysis. The results showed that the perception of usability had no significant effect on the use of efiling. Furthermore, ease perception variable has a significant positive effect on the use of e-filing. While security and secrecy have no significant negative effect on the use of e-filing. The user satisfaction variable shows a significant positive result on the use of e-filing.Keywords: Use of e-Filing, Perception of Usability, Perception of Convenience, Security And Confidentiality, and User Satisfaction
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TARIF PAJAK EFEKTIF PADA PERUSAHAAN PERBANKAN KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2015 Imam Prasetiyo, 12.05.52.0103; Maryono, Maryono
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 aimed to examine the effect of: Capital Intensity Ratio, Independent Commissioner, debt level, profitability, and the size of the company, using agency theory. Because tax planning will trigger many problems that exist in the company, and therefore it can be minimized by the presence of capital intensity ratio, an independent commissioner, debt level, profitability, and firm size. This research is empirical research consisting of a population of some 108 of the companys banking using purposive sampling technique in penganbilan sample. This sampling is done by multiple regression using SPSS for windows version 20:00. The coefficient of determination obtained by the value of Adjusted R Square of 0.185. This means the ability of Capital Intensity Ratio, Independent Commissioner, debt, return on assets, and the size of the Company in explaining Effective Tax Rate (ETR) of 18.5, while the rest of 81.5% (100% - 18.5%) is explained by other variables outside the research model ini.Karena level of significance <0.05 then the Dependent Variables significant effect along the Effective Tax rate.Keywords: Effective Tax Rate, Capital Intensity Ratio, Independent Commissioner, Debt, ROA, Size
DETERMINAN TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus pada LKPD Kabupaten/Kota di Provinsi Jawa Tengah Tahun Anggaran 2014-2016) Ferina Intan Lutfia, 14.05.52.0256; Maryono, Maryono
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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This study aims to examine the effect of the realized of revenue, size of local government, number of units under regional (SKPD), the life of the local government, the size of the legislature,and the intergovernmental revenue on the level of disclosure LKPD Regency / City in Central Java province.The study population was District / City of Central Java Province during the years 2014-2016 that have been audited by the BPK. The sample used is 105 local government financial statements are all the population sampled.This research data analysis methods using the multiple linear regression analysis by SPSS 19.The results showed that realized of revenue, number of units under regional (SKPD), and the ratio of self-sufficiency have significant effect on the level of disclosure LKPD. While variable size of local government, the life of local governments, intergovernmental revenue, and a legislative measure does not affect the level of disclosure LKPD.Keywords        : Level of Disclosure LKPD, realized of revenue, number of units under regional (SKPD), Local Government Size, Ratio Independence, Local Government Age, size of the Legislature, and the Intergovernmental Revenue
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, FINANCIAL LEVERAGE DAN KEPEMILIKAN MANAJERIAL TERHADAP PERATAAN LABA Desi Ayu Rahmawati, 13.05.52.0222; 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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Abstract

This study examines the effect of firm size, profitability, financial leverage and managerial ownership to income smoothing. This research was conducted at a manufacturing company listed on Indonesia Stock Exchange (BEI). Sampling method using purposive sampling with observation period 2014 to 2016 the number of samples obtained as much as 216. The analysis tool used is logistic regression with SPSS 18 program. The type of data used is secondary data. The results showed that the profitability and managerial ownership effect on income smoothing. While the size of the company and financial leverage does not affect the income smoothing.Keywords: firm size, profitability, financial leverage, managerial ownership and income smoothing
AMBIGUITAS, KONFLIK PERAN, INTEGRITAS SERTA INDEPENDENSI SEBAGAI DETERMINAN KUALITAS AUDIT INTERNAL (Studi Empiris Pada Kantor Akuntan Publik Kota Semarang) Anggiat Sonny Hutapea, 12.05.52.0221; Alfasadun, Alfasadun
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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The study aims to examine and analyze the ambiguity, role conflict, integrity, and independence as a determinant of the quality of internal audit. The study consists of three independent variables that ambiguity, role conflict, and integrity. The dependent variable in this study is the Independence and Quality of Internal Audit.  This study used survey method with questionnaires in collecting data. Respondents were sampled in this study is the Auditor number of 40 respondents in the public accounting firm in the city of Semarang.   The results showed an effect on Independence Ambiguity, Role Conflict does not affect the Independence and Integrity effect on Independence. Ambiguity does not affect the quality of the internal audit, role conflict does not affect the quality of the internal audit, internal audit Integrity affect the quality and independence of the effect on the quality of internal audit. Independence does not successfully mediate between ambiguity effect on the quality of internal audit, the independence of not successfully mediate the association between the conflicting roles of the quality of internal audit, and the independence does not successfully mediate the relationship between the integrity of the internal audit quality.  Keywords: Ambiguity, Role Conflict, Integrity, Independence, Internal Audi Quality
PENGARUH UKURAN PERUSAHAAN, INTENSITAS PERSEDIAAN, FINANCIAL LEVERAGE, RASIO LANCAR, DAN STRUKTUR KEPEMILIKAN TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia 2014-2016) Bambang Tugiyono, 13.05.52.0187; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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The research aims to analyze the selection that influence a companys decision to use the methods of inventory valuation in its financial statements. The research examines five independent variables were it testedfirm size, the intensity of the inventory, financial leverage, current ratio, and the structure of ownership. While the dependent variable, namely the FIFO method of inventory valuation and average. The sampling method in this research using purposive sampling the study period of 2014 to 2016. The relationship and or influence between independent variables and the dependent variable is explained by using logistic regression analysis. The results of the study are as follows: the size of the company, ownership structure significantly influence the selection method of inventory accounting, whereas the intensity of the inventory, financial leverage, current ratio does not significantly influence the selection method of inventory accounting.Keywords: Company Size, Intensity Inventory, Financial Leverage, Current Ratio, Ownership Structure, Selection Inventory Accounting Method
PENGARUH INTEGRITAS, OBYEKTIVITAS, KERAHASIAAN, KOMPETENSI, INDEPENDENSI, KEPUASAN KERJA DAN ETIKA PROFESI TERHADAP KINERJA AUDITOR (Studi Empiris Pada Inspektorat Provinsi Jawa Tengah) Cynthia Pitasari, 14.05.52.0239; 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

The purpose of this research to analyze the influence of integrity, objectivity, confidentiality, competence, independence, job satisfaction and professional ethics to the performance of auditors at the Inspectorate of Local Government in Central Java. The population in this research is auditor and all apparatus of Inspectorate of Central Java Provincial Government involved in examination task with having experience working minimum 2 years, Sampling was conducted using a purposive sampling method and number of samples of 55 respondents. The data were obtained from the primary source,collected by using survey method by distributing questionnaire directly.The data analysis technique used in this research is the technique of multiple regression analysis The results showed that the integrity, objectivity, confidentiality, competence, independence, job satisfaction and professional ethics had a significant positive effect on auditor performance.Keywords: Integrity, Objectivity, Confidentiality, Competence, Independence, Job Satisfaction, Professional Ethics And Auditor Performance 

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