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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
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ETIKA AUDITOR MEMODERASI PENGARUH KOMPETENSI, INDEPENDENSI, DAN PROFESIONALISME TERHADAP KUALITAS AUDIT (Studi Kasus Pada KAP Di Wilayah Jawa Tengah) Hardian Nurul Agustin, 12.05.52.0173; 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 aims to examine the Auditor Ethics Moderating Effect of Competence, Independence, and the professionalism of the Audit Quality moderated by auditor ethics. In this study, the population used is the auditor who works in Public Accounting Firm (KAP) located in Java Tengah. Sample selected in this study was conducted using purposive sampling, sampling studies based on specific criteria. The criteria for determining that the sample is the auditor who has audit experience and has worked for more than two years. This was felt two years quite auditor respondents have experience auditing the financial statements so that respondents could fill out the questionnaire properly so that the sample in this study amounted to 50 respondents. Based on the results of the study indicate that there are no negative effects and no significant between competence to quality affects the quality of auditors, there are no positive effect and no significant between independence against quality of auditor, there is positive and significant correlation between professionalism to quality of auditor, there is positive and significant between ethics auditor to quality of auditor, there are no positive effect and was not significant between the interaction compensation and ethics audits of quality, there are no positive effect and was not significant between the interaction of independence and ethics audits of quality of auditor, there are no positive effect and no significant between interaction professionalism and ethics audit of the auditor quality.Keywords: Competence, Independence, Professionalism, Ethics Auitor, Quality Auditor
FAKTOR-FAKTOR PENENTU TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI JAWA TENGAH TAHUN 2013-2015 Agus Budi Prasetyo, 14.05.62.0024; 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 and analyze the effect of size of the local government, intergovernmental revenue, age of the of the local government, size legislative, number of population, original local government revenue and functional differentiation of the local government to disclosure of the Local Government Financial Report (LGFR) distric/city of central java province. The population of this research is Indonesia’s local government distric/city of central java province with sample Local Government Financial Report (LGFR) during the years 2013 to 2015. Samples are included in the criteria of this study were 105 Local Government Financial Report (LGFR) using purposive sampling method. Methods of data analysis in this study using multiple linear regression analysis using SPSS 20. The results showed that the variables of size legislative and original local government revenue significant positive effect to disclosure of the level Local Government Financial Report (LGFR), while size of the local government, intergovernmental revenue, age of the of the local government, number of population and functional differentiation of the local government have no effect to disclosure of the level Local Government Financial Report (LGFR).Keywords: Size of The Local Government, Intergovernmental Revenue, Age of The of The Local Government, Size Legislative, Number of Population, Original Local Government Revenue and Functional Differentiation
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, KOMISARIS INDEPENDEN, KONSENTRASI KEPEMILIKAN, LEVERAGE DAN PROFITABILITAS TERHADAP INTELLECTUAL CAPITAL DISCLOSURE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Julia Elfika Lutfiana, 13.05.52.0181; Aini, Nur
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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Abstract

The study examines the effect of company’s size, company’s age, independent commissioner, ownership concentration, leverage and profitability influence simultaneously on the intellectual capital disclosure. The population of this research is all manufacturing companies listed on Indonesia Stock Exchange for year of 2013 to 2015. The study employs purposive sampling resulted 215 sample. Method of data analysis of the study is multiple regression analysis. The study found that company’s age, independent commissioner, ownership concentration and leverage do not affect the intellectual capital disclosure. Moreover company’s size and profitability indluence intellectual capital disclosure.Keywords: Intellectual Capital Disclosure, Company’s Size, Company’s Age, Independent Commissioner, Ownership Concentration, Leverage and Profitability
ANALISIS PENGARUH BOOK TAX DIFFERENCES, AKRUAL DAN ARUS KAS OPERASI TERHADAP PERSISTENSI LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2012-2014) JaisSetiawan, 13.05.52.0232; Sunarto, Sunarto
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 examines the effect of book-tax difference, accruals and operating cash flow to earnings persistence. This research was conducted at the Indonesian Stock Exchange by using analysis unit manufacturing companies that have gone public The sampling method using purposive sampling the study period of 2012through 2014. The relationship and influence between variables or described using multiple regression analysis using SPSS 23. The results showed that large positive book tax difference and large negative book tax difference does not affect the persistence of earnings. While accruals and operating cash flow positive effect on earnings persistence.Keywords: Large Positive Book Tax Difference, Large Negative Book Tax Difference, Accruals, Operating Cash Flow and Earnings Persistence
PENGARUH CORPORATE SOCIAL RESPONBILITY (CSR), STRUKTUR MODAL, PROFITABILITAS, KEBIJAKAN DIVIDEN, DAN UKURAN PERUSAHAANTERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016) Nurul Hidayanti, 14.05.52.0149; Nurhayati, Ida
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 aimed to analyze the Corporate Social Responbility (CSR), capital structure, profitability, divident policy,and company size, to ward the firm value. The population in this study are all companies listed on the Indonesia Stock Exchange in 2014 until 2016. The sample of this study was taken by using purposive sampling technique, so that these were 187 companies got for this study. Data analysis tools used in this research is descriptive analysis and multiple regression analysis. The result of this study showed that the Corporate Social Responbility (CSR) has negative and not significant effect on firm value. Capital structure has negative and not significant effect on firm value. Profitability has positive and significant effect on firm value.  Divident policy has positive and not significant effect on firm value. And company size has positive and significant effect on firm value. Keywords :Company Size, Profitability, Divident Policy, Debt Policy, Firm Value.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DANA BAGI HASIL TERHADAP BELANJA MODAL (Studi pada Provinsi/Wilayah Kalimantan dan Sulawesi) Dina Mei Eka Aditya, 14.05.52.0238; 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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Abstract

This study aims to examine the effect of the Original Income of General Allocation Funds, Special Allocation Funds, and Profit Sharing Funds for Capital Expenditure in Kalimantan and Sulawesi Provinces/Regions 2012-2015. The type of data used is secondary data from the financial statements years each province. The sampel obtained is 42 data. Data collection techniques using documentation techniques. Research data were then tested using multiple regression analysis. The result of the research shows that the local revenue is positively significant to the Capital Expenditure. General Allocation Fund has significant negative effect to Capital Expenditure. The Special Allocation Fund has a significant positive effect on Capital Expenditure. Revenue Sharing Funds has a significant positive effect on Capital Expenditure.Keywords: The Original Income Areas, General Allocation Funds, Adana The Allocation of Special Funds For The Result, Capital Expenditures
PENGARUH LIKUIDITAS, PROFITABILITAS, EPS, PBV DAN SIZE TERHADAP TINGKAT PENGEMBALIAN SAHAM PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2014 Widia Cahya Rahmawati, 12.05.52.0192; Suwarti, Titiek
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 aimed to examine and analyze the effect of Liquidity, Profitability, EPS, PBV, and Size of banking that listed in Indonesia Stock Exchange. The population in this research was bank companies listed in Indonesia Stock Exchange in 20122014. A sample of 83 companies. The type of data used was secondary data. The analysis used was multiple linear regression analysis. The results showed that the variable Loan to Deposit Ratio (LDR), Return On Asset (ROA), Earning per Share (EPS) is not significant positive effect on the stock return. Price to Book Value (PBV) significant negatively effect on the stock return. Size significant positive effect on the stock return.  Keywords: Liquidity, Profitability, EPS, PBV and Size, Stock Return
PENGARUH KOMPETENSI, INDEPENDENSI, TEKANAN ANGGARAN WAKTU DAN PROFESIONALISME TERHADAP KUALITAS AUDIT (Studi Empiris Pada Auditor Kantor Akuntan Publik di Kota Semarang) Pinkky Sisvianingrum, 13.05.52.0049; Sunarto, Sunarto
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 analyze the influence of competence, independence, time budget pressure, and professionalism on audit quality in KAP Semarang and also to find empirical evidence to examine the influence of competence influence, independence, time budget pressure, and professionalism on quality in KAP Semarang. This research is done in KAP Semarang by Accidental Sampling method that is sample determination technique by chance, that is anyone who accidentally or Accidental met with researcher, can be used as sample, if seen by person who happened to meet it suitable as source of data. This research yield 40 sample that can be processed, from 60 distributed questionnaires. Source of data derived from respondents answers by using questionnaires that are distributed directly in KAP Semarang. Method of analysis used is multiple linear regression method. The results of this study indicate that there is an influence of independence on audit quality in KAP Semarang. While the competence, time budget pressure, and professionalism have no effect on audit quality.Keywords: Competence, Independence, Time Budget Pressure, and Professionalism
DETERMINAN KEPATUHAN WAJIB PAJAK (Studi pada Wajib Pajak Orang Pribadi di KPP Pratama Semarang Selatan) Setyowati, Widhy; Villa Puspitasari Indah Pertiwi, 12.05.52.0024
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 and analyze the influence of the level of understanding, taxation awareness, tax sanctions, fiscal services, and modernization of tax administration system to the taxpayer compliance of individuals in the area of KPP Pratama Semarang Selatan. The population in this study is an individual taxpayer in the area of KPP Pratama South Semarang. Sampling was done by convenience sampling technique. The number of samples determined as many as 63 respondents from the number of individual taxpayers registered in KPP Pratama Semarang Selatan. Data analysis technique used in this research is multiple regression analysis technique. The results of this study can be concluded that the level of Understanding has a positive effect on taxpayer compliance. Tax awareness has a positive effect on taxpayer compliance. Tax sanctions have a positive effect on taxpayer compliance. Fiscal services have a positive effect on taxpayer compliance. Modernization of the tax administration system has a positive effect on taxpayer compliance.Keywords: Taxpayer Compliance, Level of Understanding, Taxation Awareness, Taxation Sanction, Fiscal Services, and Modernization of Tax Administration System
PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK), DAN DANA BAGI HASIL (DBH) TERHADAP BELANJA MODAL PADA KABUPATEN / KOTA DI JAWA TENGAH (PERIODE 2013-2015) M. Imad Abdul Majid, 13.05.52.094; Maryono, Maryono
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 Local Own Revenue, General Allocation Fund, Special Allocation Fund, and Revenue Sharing Fund on Capital Expenditures. The population in this research is districts or cities government in central java. The population in this study is a districts or cities government in region of central java as 35 districts or cities. The data uses secondary data which has been retrieved of budget realization report in central java 2013 to 2015. This study is a population with a method of data collection is done with the documentary method. Relationship and (or) influence between variable is described by using multiple regression analysis. The result of this study indicate that Revenue, General Allocation Fund and Special Allocation Fund has positive effect on Capital Expenditures. Whereas Revenue Sharing Fund has negative effect on Capital Expenditures.Keywords: Local Own Revenue, General Allocation Fund, Special Allocation Fund, Revenue Sharing Fund, and Capital Expenditures

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