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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
 93   94   95   96   97 
UKURAN PERUSAHAAN, UMUR PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) ( Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2014 – 2016 ) Meiti Suri Utami, 14.05.52.0013; Wahyudi, Djoko
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 obtain empirical evidence of firm size, firm age, profitability and leverage against tax avoidance proxyed by Cash Effective Tax Rate (CETR). Independent variables in this study are firm size, company age, profitability and leverage, while the dependent variable is tax avoidance. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) period 2014-2016. The sample in this study was chosen using Purposive sampling method and obtained by 109 sample observation. Analytical techniques used in this study are descriptive statistics, classical assumption test and multiple linear regression analysis.The result of analysis shows that firm size and profitability is significant negative to tax avoidance, firms age does not signify positive to tax avoidance, and leverage has a significant positive effect on tax avoidance.Keywords: Tax avoidance, firm size, firm age, profitability and leverage
PENGARUH KEBIJAKAN HUTANG, KEPUTUSAN INVESTASI, DAN TOTAL ARUS KAS TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2011-2014) Devy Sari Apriyani, 10.05.52.0196; 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 purpose of this study was to examine and analyze the effect of the debt policy, investment decision, and the total cash flow to the firm value . Every company has a goal to maximize the welfare of the owners by raising the value of the company. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange period 2011-2014. The sampel was conducted using purpose  sampling. The samples used were 101 manufacturing companies. The data used is secondary data abtained from the Financial Statements and the Indonesia Capital Market Directory (ICMD). The analysis technique used is multiple linear regression analysis. The results of this study indicate that the debt policy, investment decisions, and total cash flow significant negative effect on the value of the company. Keywords: Debt Policy, Investment Decision, Total Cash Flow, Enterprise Value
FAKTOR - FAKTOR YANG MEMPENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT Anggia Restu Maulida, 12.05.52.0037; 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 purpose of this study was to analyze the influence of time pressure, the risk of audit, review and quality control procedures, organizational commitment, professional commitment, audit experience, ethical awareness, and self-esteem supervision measures against premature termination on audit procedures. The population in this study is the auditor who works at KAP Central Java and Yogyakarta (DIY). The research sample was determined by Convenience Sampling (Sampling ease), which means the sample was taken spontaneously or by accident investigators met with respondents according to their characteristics. This study uses multiple regression analysis. The results of this study that partially (1) Time Pressure has a positive and significant impact on the premature termination of audit procedures; (2) Risk Audit has a positive and significant impact on the premature termination of audit procedures; (3) Review Procedure and Quality Control has a positive and significant impact on the premature termination of audit procedures; (4) Organizational Commitment has no effect on the premature termination of audit procedures; (5) Commitments Professionals have a significant negative effect on premature termination on the audit procedures; (6) Audit experience has no effect on the premature termination of audit procedures; (7) The Ethical Awareness has no effect on the premature termination of audit procedures; (8) Measures of Supervision has a negative and significant impact on the premature termination of audit procedures; and (9) Self Esteem has no effect on the premature termination of audit procedures.  Keywords: Time Pressure, Risk Audit, Review Procedure And Quality Control, Organizational Commitment, Professional Commitment, Experience Audit, Ethical Awareness, Action Supervision, Self Esteem and Premature Termination Of The Audit Procedures
PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di BEI Tahun 2011-2015) Imas Hening Hikmahwati, 13.05.52.0147; 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 effect of financial performance, firm size and corporate governance on the disclosure of sustainability report on mining companies in Indonesia stock exchange. The population of this study is a mining company listed on the Indonesian Stock Exchange (BEI) during 2011-2015 reporting sustainability report. The samples included in this research criteria were 35 companies using purposive sampling method. Methods of data analysis in this study using multiple linear regression analysis with SPSS program 19. The result of the research shows that profitability and liquidity variables have a significant positive effect on sustainability report disclosure, firm size has significant negative effect to sustainability report disclosure, while audit committee, board of directors, and independent board of commissioner have no effect on sustainability report disclosure.Keywords: Disclosure of Sustainability Report, Profitability, Company Size, Audit Committee, Board of Directors, and Independent Board of Commissioners
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Peridode 2013-2015) Nawangsetri Pramusita, 13.05.52.0038; Badjuri, Achmad
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 and provide empirical evidence of the effect of liquidity, leverage, profitability, independent commisioner and firm size against the aggressiveness of the tax on manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2015. Samples were companies listed on the Indonesia Stock Exchange 2013-2015 by using purposive sampling. The analytical method used in this research is the method of multiple linear regression analysis. The results of this study indicate that liquidity significant negative effect on the aggressiveness of the taxes while leverage, profitability,  independent commisioner, and firm size’s significant negative effect on the aggressiveness of tax.Keywords: Liquidity, Leverage, Profitability, Independent Commissioner, and Firm Size, Tax Aggressive
PENGARUH GENDER, TEKANAN KETAATAN, TEKANAN ANGGARAN WAKTU, KOMPLEKSITAS TUGAS DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGEMENT Lidia Asnawanti, 13.05.52.0087; 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

Auditor is a profession that is one of its duties to audit the financial statements. Judgment audit has a significant influence on the final conclusion, so that it will affect the opinion that will be issued by the auditor. The objectives of the study were to find out gender, pressure of obedience, time budget pressure, task complexity and auditors experience on audit judgment. The data used is the primary data using questionnaires as instruments of data collection techniques distributed to the respondents. Respondents in this study are auditors working on KAP in Semarang. The number of questionnaires were distributed as many as 60 questionnaires, while those used as further analysis materials were 50 questionnaires. The results of this study indicate that gender variables have a significant negative effect on audit judgment. Variables of obedience pressure, task complexity and experience have a significant positive effect on audit judgment. For variable of time budget pressure have positive effect not significant to audit judgment.Keywords: Audit Judgement, Gender, Pressure of Obedience, Time Budget Pressure, Task Compilation, Experience
PENGARUHPROFITABILITAS, STRUKTUR ASET, PERTUMBUHAN PERUSAHAAN, LIKUIDITAS, DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Alib Elyanti, 13.05.52.0149
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 aimed to analyze the effect of Profitability, Asset Structure, Growth, Liquidity and Business Risk on Capital Structure at Manufacturing Companies listed on the Indonesia Stock Exchange. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2013-2015. The sample selection was done by purposive sampling method with the number of observation data as much as 462. Data analysis usingmultiple linear regression.The results showed that profitability and liquidity have a negative and significant effect on capital structure. While the asset structure, growth and business risk do not affect the capital structure of the Manufacturing Company listed on the Indonesia Stock Exchange.Keywords: Profitability, Asset Structure, Growth, Liquidity, Business Risk and Capital Structure
PENGARUH KEBERADAAN DEWAN PENGAWASAN, FORMALISASI PENGEMBANGAN, KETERLIBATAN PEMAKAI, KEMAMPUAN TEKNIK PERSONALIA DAN LOKASI DEPARTEMEN TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI PADA BANK UMUM DI KOTA SEMARANG Anggun Prasetia Ningtyas, 12.05.52.0136; Srimindarti, Ceacilia
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

The population in this study were employees working at commercial banks in the city of Semarang. The sample in this study is the accounting information system and the sample size of 100 respondents. The results showed that the presence of the board of supervision, the involvement of users and engineering capabilities personnel significant positive effect on the performance of the performance of the accounting information system. The formalization of the positive development was not significant to the performance of accounting and information systems department Location negative not significant to the performance of the accounting information system.Keywords: Presence Control Board, A Formalization of Development, User Involvement, Capability Engineering Personnel Location and Performan Department of Accounting Information Syste
PENGARUH STRUKTUR AUDIT, KONFLIK PERAN, KETIDAKJELASAN PERAN, PEMAHAMAN GOOD GOVERNANCE, GAYA KEPEMIMPNAN, BUDAYA ORGANISASI, DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR (Studi Empiris Pada KAP di Semarang) Adi Kurniawan, 13.05.52.0164; 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

This study examined the influence of role conflict, role ambiguity, leadership style, organizational culture, and organizational commitment on the performance of auditors ( Empirical Study on Public Accounting Firm in Semarang ). This study used five independent variable and one dependent : Audit Structure, role conflict, role ambiguity, Understanding of good governance, leadership style, organizational culture, organizational commitment and performance of auditors. The population in this study is the auditor who worked on Public Accounting Firm in Semarang. The research sample was obtained through survey method on Public Accounting Firm in Semarang. Data collection techniques using questionnaires filled out by the respondents that teh auditors. The total sample were obtained and used in the study was 46. The results obtained are Audit Structure, role conflict, role ambiguity, Understanding of good governance, leadership style and organizational culture does not affect the performance of auditors while organizational commitment affect the performance of auditors.Keywords: Audit Structure, Role Conflict, Role Ambiguity, Understanding of Good Governance, Leadership Style, Organizational Culture, Organizational Commitment, Performance of Auditors
PENGARUH CORPORATE GOVERNANCE, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2011-2015) Rika Ayu Permatasari, 13.05.52.0101; Setyowati, Widhy
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 and provide empirical evidence of the impact of corporate governance proxy for independent board, institutional ownership, and the audit committee, and the size of the company leverage against tax avoidance by companies proxied cash ETR (CETR). The study was conducted on mining companies listed on the Indonesia Stock Exchange in the period 2011-2015 with a sample of 141 companies. The sampling technique is  purposive sampling. Analysis of the data used is multiple linear regression analysis. Test results showed that independent board has significant positive effect on tax avoidance, leverage significant negative effect on tax avoidance, institutional ownership has a positive effect is not significant to tax avoidance, while the size of the audit committee and the company has no significant negative effect on tax avoidance. For further research should add other variables that affect tax avoidance companies such as profitability, tax loss carryforwards, or sales growth.Keywords: Tax Avoidance, Corporate Governance, Leverage, Firm Size

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