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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
 97   98   99   100   101 
PENGARUH SANKSI PERPAJAKAN, TINGKAT PENGHASILAN DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN TAHUN PEMBINAAN WAJIB PAJAK (TPWP) SEBAGAI VARIABEL MODERATING (Studi Empiris UMKM Di Kota Semarang) Dewi Gayatri Mandasari, 12.05.52.0229; 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 research aims to analyze program TPWP on tax compliance in Dinas Koperasi & UMKM Semarang. The population in this study are personal tax payers UMKM owners registered at Dinas Koperasi & UMKM Semarang. Sampling was done by using convenience sampling method and sample size of 107 respondens. The primary data using multiple liniear regression model. The results showed that the tax penalties and significant positive effect on tax compliance. Income levels and no significant negative effect on tax compliance. The education level of positive and significant impact on tax compliance. TPWP positive and significant impact on tax compliance.TPWP moderate the relationship sanctions and compliance with positive direction and significant meaning to their TPWP able to improve tax compliance.  Keywords: Tax Compliance, Tax Penalties, income Level, Education Level, TPWP
PENGARUH TENURE AUDIT DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL INTERVENING Agustin Yustinawati Tiffani, 13.05.52.0192; Himmawan, Arief
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Abstract

This research aimed to examine the influence of tenure audit and company size on the integrity of the financial statements with audit quality as intervening variabel. The population in this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period from 2013 to 2015. Sampling technique based on specified criteria namely purposive sampling. The relationship and influence between variabels or described using multiple regression analysis with path analysis. The result of the research shows that of tenure audit has a positive effect on integrity of the financial statements, while company size and audit quality have no effect on integrity of the financial statements. While the tenure audit and company size have a positive effect on audit quality.Keywords: Tenure Audit, Company Size, Audit Quality, Integrity of The Financial Statements
PENGARUH PEMBIAYAAN JUAL BELI, PEMBIAYAAN BAGI HASIL, NON PERFORMING FINANCING, FINANCING TO DEPOSIT RATIO, CAPITAL ADEQUACY RATIO, BEBAN OPERASIONAL PENDAPATAN OPERASIONAL TERHADAP PROFITABILITAS BANK UMUM SYARIAH PERIODE 2012-2016 Seli Novitasari, 13.05.52.0220; Aini, Nur
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 of Sale and Purchase Financing, Profit Share Financing, Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR) and Operational Expense Operating Income (BOPO) on Return On Assets (ROA). The population this research is Islamic Comercial Bank Listed in Bank Indonesia are supervised OJK in 2012 – 2016. The sampling method used purposive sampling with the observation period from 2012 to 2016. Relationship and (or) influence between variable is described by using multiple regression analysis. The results of this study indicate that the Sale and Purchase Financing and Capital Adequacy Ratio (CAR) has no effect on Return On Assets (ROA). Whereas Non Performing Financing (NPF), Financing to Deposit Ratio (FDR) and Operating Expense Operating Income (BOPO) has negative effect on Return On Assets (ROA).Keywords: Return On Assets (ROA), Sale and Purchase Financing, Profit Share Financing, Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR), Operational Expense Operating Income (BOPO)
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP TAX AVOIDANCE (Studi Kasus pada Perusahaan Pertambangan dan Pertanian yang Terdaftar pada Bursa Efek Indonesia Periode 2012-2016) Eva Noor Iskandar, 14.05.52.0185; Wahyudi, Djoko
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 examines the influence of leverage, Audit Commitee, Institutional Ownership, Profitability, Firm Size, Fiscal Lost Compensation on the Tax Avoidance. This research was conducted at Indonesia by using analysis unit mining and agriculture company that have gone public. The population of this research are mining and agriculture  company that listed in Indonesia Stock Exchange. The sampling method using purposive sampling with the study period of 2012 until 2016 and obtained as many as 41 companies. The technique of data analysis is used multiple regression analysis. The results of this study shows that leverage, Profitability, Firm Size, Fiscal Lost Compensation does not affect on Tax Avoidance. Audit Commitee and Institutional Ownership significant positive influence on Tax Avoidance. The asset structure significant negative influence on Tax Avoidance.Keyword: Leverage, Audit Commitee, Institutional Ownership, Profitability, Firm Size, Fiscal Lost Compensation and Tax Avoidance
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2013-2016 Retnowulan, 13.05.52.0007; 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

Analysis Of Factors That Affect The Performance Of Financial Statements On Manufacturing Companies Listed In Indonesia Stock Exchange 2013-2016. The population in this research is all companies that move in the manufacturing sector listed in Indonesia Stock Exchange (BEI) year 2013-2016. Sampling technique is purposive sampling with criteria: (1) The financial statements of a manufacturing company having financial data relating othere search variable in full. (2) The manufacturing companyis not in a loss state for the year 2013-2016. (3) The Company presents the financial statements in rupiah currency. The results show that audit tenure, institutional ownership, managerial ownership, independent commissioner, and KAP size have no effect on the integrity of financial statements. While the audit committee affects the integrity of financial statements.Keywords: Tenure Auditee, Institutional Ownership, Managerial Ownership, Audit Committee, Independent Commissioner, CAP Size Against Integrity of Financial Statements.
ANALISIS FAKTOR–FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL (Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia 2013-2015) Lucky Aryo Prabowo, 13.05.52.0167; 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 aims to analyze the Influence of Company Size, Business Risk, Corporate Growth, Asset Structure, Profitability, and Capital Expenditure on Capital Structure in Manufacturing Companies listed on Indonesia Stock Exchange. The sample in this research is 280, sample selection is done by purposive sampling method. The analysis technique used multiple linear regression analysis. The result of analysis shows that Business Risk variable, and Asset Structure have significant effect to capital structure while Corporate Size variable, Corporate Growth, Profitability, and Capital Expenditure do not influence to capital structure at Manufacturing Company listed in Indonesia Stock Exchange.Keywords: Company Size, Business Risk, Corporate Growth, Asset Structure, Profitability, and Capital Expenditure
LEVERAGE,UKURAN PERUSAHAAN, LIKUIDITAS DAN KOMISARIS INDEPENDEN TERHADAP PROFITABILITAS PADA PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA (Studi Kasus Pada Perusahaan LQ45 Yang Terdaftar Di BEI Periode 2012 - 2015) Mayasari Bekti P, 12.05.52.0127; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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Abstract

The aim of the research is to examine the effect of leverage, Size of Company, Liquidity and  the Independent Comissioner of Profitabilty at LQ45 which listed in the Indonesia Stock Exchange. The population on this research is all LQ45 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. The results showed that the leverage and Independent of Comissioner has effect to the profatability of companies. Whereas size of companies and liquidity had no effect on profitability of companies.Key Words  :   Leverage, Size of Company, Liquidity, Independent of Comissioner and Profitability of Company
PENGARUH FIRM SIZE, LEVERAGE DAN PENGHINDARAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2014-2016) Hasmi Ridaningwahyu, 14.05.52.0076; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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Abstract

The practice of earnings management is a common behavior undertaken by management. Earnings management is the actions of managers in the process of preparing financial statements in order to gain personal gain.This study aims to examine and analyze the effect of firm size, leverage and tax avoidance on earnings management.The sample in this study used 207 data from 69 manufacturing companies listed in Indonesia Stock Exchange for period 2014-2016 using purposive sampling method. The analysis tools used are normality test, classical assumption test, multiple linear regression test, and model test.Based on the research that has been done, found the result that firm size has a significant negative effect to earnings management, leverage has positive effect not significant to earnings management, tax avoidance has negative effect not significant to earnings management.Keywords:Firm Size, Leverage, Tax Avoidance and Earnings Management
PENGARUH AKRUAL, ARUS KAS OPERASI, UKURAN PERUSAHAAN, DAN TINGKAT HUTANG TERHADAP PERSISTENSI LABA Iis Fitriani, 13.05.52.0203; 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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Abstract

This study examines the effect of accrual, operating cash flow, firm size, andthe level of debt to earnings persistence. This reseach was conducted at the Indonesian Stock Exchange periode of 2013 through 2015. Unit manufacturing companies that have gone public. The sampling method using purposive sampling the study period of 2013 through 2015. The analysis technique that used is multiple regression analysis using SPSS 23. As a condition for statistical testing has been done normality test and classical assumption that the result show that distribution is the norm and escaped from the classical assumption. The result showed that accrual and operating cash flow does not effect on earnings persistence. firm sizepositive effect on earnings persistence. The level of debt negative effect on earnings persistence.Keywords: Accrual, Operating Cash Flow, Firm Size, The Level of Debt, and Earnings Persistence
“ANTESEDEN GOOD CORPORATE GOVERNANCE DAN KONSEKUENSINYA TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DALAM CORPORATE GOVERNANCE PERCEPTION INDEX” Vitara Arta Ciputri, 14.05.52.0167; Widiatmoko, Jacobus
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 is examines and analyze the effect of profitability, company size, and leverage of the good corporate governance, and the effect of good corporate governance of the earnings management on the companies listed on the Corporate Governance Perception Index. This study used purposive sampling method in sample selection, the criteria for a sample of the companies listed on the Corporate Governance Perception Index during the period 2013-2016. Based on these criteria, obtained a sample of 90 companies over a four-year observation period. Relations and or influence between variables and is described by using multiple regression analysis.The result showed that the profitability a not effect of the good corporate governance. Company Size a significant positive effect of the good corporate governance. Leverage a significant negative effect of the good corporate governance. Good Corporate Governance a significant positive effect of the earnings management.Keywords: Earnings Management, Good Corporate Governance, Profitability, Company Size, and Leverage..

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